Quick answer: The Code on Social Security, 2020 gave the old EPF and ESI schemes, rules and regulations a one-year transition from 21 November 2025, under section 164(2)(b). That year ends on 20 or 21 November 2026, depending on how it is counted. For PF, little changes: the EPF, EPS and EDLI Schemes, 2026 have been in force since late June 2026, so there is no gap. For ESI, no replacement scheme has been reported as notified, but strong legal arguments say the existing ESI framework continues anyway. No official clarification has been issued.
A date is circulating among payroll and compliance teams: 21 November 2026, when the "old PF and ESI schemes end". The provision behind it is real, but the conclusions being drawn from it vary widely. This guide explains exactly what the transition clause says, what has already replaced the old PF schemes, why ESI is the genuinely open question, and what payroll teams should check before November payroll.
What the transition clause says
Last updated: 3 November 2026. This article separates the statutory position from professional interpretations, and names the source of each view. No Ministry or ESIC clarification on the end of the transition had been published at the time of writing.
When the Code on Social Security came into force on 21 November 2025, section 164(1) repealed nine Acts, including the EPF Act, 1952 and the ESI Act, 1948. Section 164(2)(b) then kept the subordinate legislation made under them alive for one year, to the extent it is not inconsistent with the Code. That covers:
- the Employees' Provident Funds Scheme, 1952;
- the Employees' Deposit-Linked Insurance Scheme, 1976;
- the Employees' Pension Scheme, 1995 (for which the clause commenced earlier, in 2023, according to Taxmann's analysis);
- the rules, regulations and schemes made under the ESI Act, 1948.
20 or 21 November?
Sources differ by one day. Several law firms, including Lakshmikumaran & Sridharan, describe the transition as running to 20 November 2026. Taxmann argues that, because section 9 of the General Clauses Act excludes the first day of a period running "from" a date, the year expires at the end of 21 November 2026. For practical purposes, treat 20 November as the safe date and 21 November as the outer limit.
PF: the replacement schemes are already in force
On 29 June 2026 the Ministry of Labour and Employment notified three schemes under section 15 of the Code:
| New scheme | Notification | Supersedes |
|---|---|---|
| Employees' Provident Funds Scheme, 2026 | G.S.R. 525(E), 29 June 2026 | EPF Scheme, 1952 |
| Employees' Deposit-Linked Insurance Scheme, 2026 | G.S.R. 526(E), 29 June 2026 | EDLI Scheme, 1976 |
| Employees' Pension Scheme, 2026 | G.S.R. 527(E), 29 June 2026 | EPS, 1995 and Family Pension Scheme, 1971 |
Existing members continue automatically, accrued rights are preserved and contribution rates are carried forward. Commentators differ by a day or two on the exact commencement date of each scheme, but all were in force by early July 2026. Amendments followed on 4 August 2026, and the wage ceiling was raised to ₹25,000 from 17 September 2026; see PF wage ceiling ₹25,000.
So there is no PF gap on 21 November. The 2026 schemes are not waiting for the transition to end.
The one PF question the date settles
One law-firm analysis published on Lexology argued that, because section 164(2)(b) preserves the 1952 Scheme for a year and the 2026 Scheme is subordinate to the Code, the 1952 Scheme continues to govern PF compliance until November 2026. On that view, requirements introduced only by the 2026 Scheme, such as the Form V consolidated return, would not become mandatory until the transition ends.
That is one interpretation, not an official position. Whichever view is right, it stops mattering after 21 November: from then, the 1952 Scheme has no saving clause behind it, and the 2026 Scheme's requirements apply without argument. Employers who held back on 2026-scheme filings on this basis have until then to catch up.
What the EPF Scheme, 2026 requires employers to file
| Return | What it is | When |
|---|---|---|
| Form V | Consolidated employee return, with UAN, Aadhaar, PAN and Aadhaar-seeded bank details for each employee | Within 15 days of the scheme applying to the establishment |
| Form VI | Ownership return: directors, partners or managers | On registration, and within 15 days of any change |
| Form VII | Electronic challan-cum-return (ECR) | Monthly, within 15 days of the end of the month |
| Form X | Principal employer's declaration of contractors engaged | As required by the scheme |
All filings are electronic. One firm's summary reports a late fee of ₹500 a day for delayed returns under the scheme; check the scheme text or the EPFO portal before relying on that figure. Sources: KPMG and the scheme summaries cited below.
ESI: the genuinely open question
Unlike PF, no replacement ESI scheme or set of regulations under the Code has been reported as notified. The ESI framework currently runs on a combination of:
- the old ESI rules and regulations, saved by section 164(2)(b) until 20 or 21 November 2026;
- the Social Security (Central) Rules, 2026, in force from 8 May 2026;
- the Code's definition of wages, which the Labour Ministry says applies for ESI from 21 November 2025, with the ₹21,000 coverage ceiling continuing.
Does ESI fall into a gap after 21 November? Taxmann's analysis argues not: most of the old instruments have already been superseded by the Central Rules and the 2026 schemes, and section 164(2)(a), a separate general saving clause with no time limit, keeps the remainder alive until it is replaced or contradicted. That is the more reassuring reading, but it is an interpretation. Neither ESIC nor the Ministry has said what happens after the transition, and an ESIC notification or extension before 20 November remains possible.
Status of the main claims in this article. Confirmed: the one-year saving under section 164(2)(b); the notification of the three PF schemes on 29 June 2026; the ₹21,000 ESI ceiling. Interpretation: the exact end date; whether the 1952 Scheme governed compliance until November; whether ESI rules survive under section 164(2)(a). Unresolved: any ESI scheme or regulations under the Code, and any official word on the end of the transition.
What payroll and HR teams should do before November payroll
- 1. Confirm PF filings under the 2026 schemeCheck that Form V has been filed and that UAN, Aadhaar, PAN and bank details are complete for every employee. After 21 November there is no argument for treating these as optional.
- 2. Keep ESI compliance unchangedContinue contributions at 0.75% and 3.25%, using the Code's definition of wages and the ₹21,000 ceiling. Do not stop or restructure ESI on the strength of the transition date alone.
- 3. Watch for an ESIC notificationCheck the ESIC and Labour Ministry websites between now and 21 November for a new scheme, regulations or an extension, and act on whatever is published.
- 4. Keep a file noteRecord which instrument you are relying on for ESI processes after 21 November. If the position is later clarified, that note will matter in any inspection.
Check PF and ESI amounts under the new wage definition. Use the free PF calculator, the ESI calculator and the new labour code salary calculator. No app, no download, no login.
Frequently asked questions
Will my PF account or pension be affected on 21 November?
No. The EPF, EPS and EDLI Schemes, 2026 have applied since June 2026, existing members continued automatically and balances were transferred. Nothing in the transition date affects your account.
Will ESI coverage stop after 21 November?
There is no indication that it will. ESI contributions and benefits are expected to continue, and legal analysis suggests the existing framework survives under the Code's general saving clause. Watch for any notice from ESIC.
Is the old EPF Act still in force?
This was debated in late 2025, when some articles said the EPF Act's repeal had not yet been brought into force. Since then, the government has framed the 2026 PF schemes under the Code itself, and current legal analyses, such as Taxmann's, treat the transition for the EPF Scheme, 1952 as running from 21 November 2025. Articles saying the EPF Act is still in force are out of date.
Do exempted PF trusts need to do anything?
The EPF Scheme, 2026 includes AMNESTY, 2026, a set of special provisions for exempted establishments and provident fund trusts. Trusts should review those provisions with their advisers, as they have their own conditions and time limits.
Related: Social Security Code, 2020 guide, Labour Code Central Rules 2026 and PF wage ceiling ₹25,000.
Position as of 3 November 2026. Sources: Code on Social Security, 2020, section 164; EPF, EDLI and EPS Schemes, 2026 (G.S.R. 525(E), 526(E) and 527(E) of 29 June 2026) as summarised by KPMG, LKS and Taxmann; analyses by Taxmann, Lakshmikumaran & Sridharan and a law-firm article on Lexology. Interpretations are attributed to their authors and are not official positions. General information, not legal advice; take professional advice on your establishment's position.