New Delhi, July 19 -- The Employees' Provident Fund Scheme, 2026 has introduced a significant change to the way Employees' Provident Fund (EPF) members can access their savings during service.

Unlike the earlier framework, the new scheme requires members to retain at least 25% of their accumulated EPF balance after making a partial withdrawal. This means members can withdraw only their "eligible member balance", which is calculated after setting aside the mandatory minimum balance.

The provision forms part of the Employees' Provident Fund Scheme, 2026, notified by the Ministry of Labour and Employment under the Code on Social Security, 2020.

The new scheme introduces two important definitions.

First, it defines Minimum Balance as 25% ...