EPFO Coverage Expansion and Digital Reforms
India's social security framework has significantly expanded, with coverage increasing from 19% in 2015 to 68.4% in 2026, bringing over one billion people within the social protection framework. The Employees' Provident Fund Organisation (EPFO) has increased its mandatory coverage wage ceiling from ₹15,000 to ₹25,000 per month in September 2026, which is expected to extend coverage to over 51 lakh additional employees. This revision reflects changes in wage levels and the expansion of formal employment over time.
EPFO's contributing membership has grown substantially from 3.49 crore in 2014-15 to approximately 7.98 crore as of 16 September 2026, representing an increase of approximately 4.49 crore members. Currently, 7.68 lakh establishments contribute to EPFO, providing a broad institutional base for social security coverage. Pension support has also expanded, with beneficiaries increasing from 51.04 lakh in 2014-15 to around 82 lakh pensioners by September 2026.
Digital Transformation and Service Improvements
EPFO has implemented significant digital reforms to streamline services. The auto-settlement limit for eligible advance claims has been increased to ₹5 lakh, enabling faster processing without manual intervention. The requirement to upload cheque-leaf images or attested bank passbooks for eligible online claims has been removed, reducing paperwork. Partial withdrawal rules have been consolidated from 13 provisions into three categories: Essential Needs, Housing Needs, and Special Circumstances.
New withdrawal provisions allow up to 10 withdrawals for education and 5 for marriage (previously a combined limit of 3), and permit eligible members to withdraw up to 75% of their PF balance with a standardized 12-month minimum service requirement. Since November 2019, workers can generate their Universal Account Numbers (UAN) independently, and as of October 2026, 1.74 crore self-generated UANs have been reported. EPFO transactions on the UMANG Application reached approximately 709 crore from January 2017 to 21 October 2026.
Compliance and Administrative Reforms
EPFO introduced two significant compliance schemes: VISHWAS 2026 facilitates one-time settlement of eligible disputes involving damages or penalties under the EPF & Miscellaneous Provisions Act, 1952, and the Code on Social Security, 2020, with reduced monthly damage rates of 0.25%, 0.50%, or 1% for pre-14 June 2024 defaults. AMNESTY 2026 is a one-time scheme open until 28 December 2026 that helps establishments regularize their provident fund trusts recognized under the Income Tax Act but lacking formal exemption under EPF legislation.
Broader Social Security Framework
Beyond EPFO, India's social security framework includes the Pradhan Mantri Samajik Sahayata Yojana (revised from NSAP), which provides monthly pensions ranging from ₹200-₹625 for elderly persons and persons with disabilities, ₹300-₹500 for widows, and one-time assistance of ₹20,000 for bereaved families. The e-Shram platform has registered 31.89 crore unorganized workers as of August 2026, providing them with UAN numbers and integrated access to 15 social security schemes. The Pradhan Mantri Shram Yogi Maandhan (PM-SYM) scheme offers a minimum assured pension of ₹3,000 per month for unorganized workers aged 18-40 years with monthly incomes up to ₹15,000.
The Code on Social Security, 2020 consolidates nine central labour laws and provides for gratuity to eligible fixed-term employees after one year of service, recognizes gig and platform workers, and includes women-centric provisions such as maternity benefits of up to 26 weeks and work-from-home options where feasible.