HRINFO.IN | ESTD. 2010
EPFO Schemes 2026: Complete List of Statutory Forms
Understanding the forms prescribed under the Employees’ Provident Funds Scheme, Employees’ Pension Scheme and Employees’ Deposit-Linked Insurance Scheme, 2026.
The EPFO Schemes 2026 under the Code on Social Security, 2020 prescribe a total of 14 statutory forms across the three schemes. These forms cover employee membership, establishment registration, monthly returns, exempted trusts and contractor-related compliance.
12EPF Scheme Forms
1EPS Scheme Form
1EDLI Scheme Form
Important: Form V is a common initial return across all three schemes — EPF, EPS and EDLI.
1. Employees’ Provident Funds Scheme, 2026
The EPF Scheme, 2026 contains Forms I to XII, covering exemption, trust governance, employee membership, establishment particulars, monthly returns and contractor compliance.
| Form | Paragraph | Title / Purpose |
|---|---|---|
| Form I | 12(1) | Application for Exemption (Employee) Application by an employee to the Appropriate Government for exemption from all or specific provisions of the EPF Scheme, 2026. |
| Form II | 12(2)(ii) | Online Returns for Exempted Establishments Monthly electronic return containing establishment and trust details, employee contributions and investment patterns. |
| Form III | 13(3) | Minutes of the Meeting of Board of Trustees Submission of Board of Trustees meeting minutes by exempted establishments to the RPFC. Meetings must be held at least once every three months. |
| Form IV | 13(27) | Certificate of Undertaking Legal undertaking by the employer/Chairman and all Board of Trustees members to comply with exemption conditions and transfer funds promptly if exemption is cancelled. |
| Form V Common Form | EPF: 24(1) EPS: 18(1) EDLI: 11(1) | Return of Employees Entitled for Membership Consolidated return of employees required or entitled to membership of EPF, EPS and EDLI, including Aadhaar, PAN, UAN, previous service and wage details. |
| Form VI | 24(2)(vi) | Ownership Return Establishment profile and details of owners, occupiers, directors, partners or managers having ultimate control. Filed after registration and within 15 days of any change. |
| Form VII | 24(2)(ix) | Electronic Challan-cum-Return (ECR) Monthly employee-wise details of gross, EPF, EPS and EDLI wages, contributions, NCP days and principal employer engagement periods for contractual workers. Uploaded within 15 days of the close of each month. |
| Form VIII | 26(1)(i) | Details of Branches & Responsible Persons Establishment and branch-wise details, including branch EPF code, type, functional date, bank details and responsible persons. |
| Form IX | 26(1)(ii) | Details of Authorised Signatories Details of up to five authorised officials, including UAN, Aadhaar, PAN, mobile number and specimen signature. |
| Form X | 27(1) | Registration of Principal Employer & Declaration of Contractors Declaration of direct and contract workers and contractor particulars, including PAN, EPF code, nature of work, contract period and contract amount. |
| Form XI | 27(3) | Contractor’s Statement on Recoveries Monthly electronic statement submitted by each contractor to the principal employer within 10 days of month-end, detailing contract workers, UAN, wages and contributions. |
| Form XII | 27(4) | Monthly Abstract by Principal Employer Contractor-wise abstract of aggregate recoveries and contributions compiled from Form XI statements and submitted to the Commissioner within 20 days of month-end. |
2. Employees’ Pension Scheme, 2026
In addition to the common Form V, the EPS Scheme prescribes one specific form for exempted establishments.
| Form | Paragraph | Title / Purpose |
|---|---|---|
| Form 1 | Not specified in the source document | Monthly Return for Exempted Establishments Monthly return submitted to the Commissioner by exempted establishments or their Boards of Trustees. It captures establishment details, unit-wise employee movement, excluded employees, Pension Fund members, Board constitution and gross wages/contributions. |
3. Employees’ Deposit-Linked Insurance Scheme, 2026
In addition to the common Form V, the EDLI Scheme prescribes one specific online return for exempted establishments or employees.
| Form | Paragraph | Title / Purpose |
|---|---|---|
| Unnumbered Form | 27(viii) | Online Return for Exempted Establishments / Employees Monthly online return structured into three parts:
|
Key Compliance Takeaways
- Common Form V: Used as the initial employee membership return across EPF, EPS and EDLI.
- Regular establishments: Primarily use Forms V to XII under the EPF Scheme for membership, ownership, ECR, branch reporting and contractor compliance.
- Exempted establishments: Must submit the applicable monthly exemption returns under each scheme from which they are exempted.
- EPF Trust governance: Forms III and IV address Board of Trustees governance and exemption-related undertakings.
- Contractor compliance: Forms X, XI and XII establish reporting responsibilities for the principal employer and contractors.
Frequently Asked Questions
1. How many statutory forms are prescribed under the EPFO Schemes 2026?
The attached document identifies 14 statutory forms in total: 12 under the EPF Scheme, one under the EPS Scheme and one under the EDLI Scheme.
2. Is Form V common to all three schemes?
Yes. Form V is the common Return of Employees Entitled for Membership under EPF, EPS and EDLI.
3. Which form is used for monthly ECR filing?
Form VII under Paragraph 24(2)(ix) of the EPF Scheme, 2026 is the Electronic Challan-cum-Return (ECR).
4. What are the forms applicable to contractor compliance?
Form X covers registration of the principal employer and declaration of contractors. Form XI covers the contractor's monthly statement on recoveries. Form XII covers the principal employer's monthly abstract.
5. What is the time limit for submitting Form XI?
The contractor must submit Form XI electronically to the principal employer within 10 days of the close of each month.
6. What is the time limit for Form XII?
The principal employer must submit Form XII to the Commissioner within 20 days of the close of the month.
7. Which forms relate to exempted EPF establishments?
Form II covers monthly online returns, Form III covers Board of Trustees meeting minutes and Form IV is the certificate of undertaking.
8. Which form is prescribed under the EDLI Scheme for exempted establishments?
The document identifies an unnumbered online return under Paragraph 27(viii), divided into Parts A, B and C.
Reference note: This article is prepared from the attached document titled “EPFO Schemes 2026 Forms”. It summarises the form references and purposes presented in that document. Refer to the notified scheme text, applicable rules, EPFO directions and official forms for authoritative compliance requirements.