EPFO Guide 2026: PF Account, UAN, Interest Rate & Benefits

EPFO guide 2026: learn how a PF account and UAN work, EPF contribution rates, the 8.25% interest rate, balance check methods and key benefits for employees

What is EPFO?

The Employees' Provident Fund Organisation (EPFO) is the statutory body under India's Ministry of Labour and Employment that manages retirement savings and pension for salaried employees in the organised sector. If you work for an establishment covered under the EPF rules, a share of your salary goes into a Provident Fund (PF) account every month, and your employer adds to it. This EPFO guide explains the PF account, UAN, contribution rates, interest rate and benefits in simple terms.

EPFO runs three linked schemes: the Employees' Provident Fund (EPF) for long-term savings, the Employees' Pension Scheme (EPS) for a monthly pension after retirement, and the Employees' Deposit Linked Insurance (EDLI) scheme for life cover. With the Employees' Provident Funds Scheme, 2026 notified in June 2026, the rules around withdrawals and claims have also been updated.

What is a PF Account and Who Needs One?

A PF account is your personal EPF account where your contributions and interest build up over the years. Membership is generally mandatory for employees earning up to the statutory wage ceiling when they join an EPF-covered establishment. In September 2026, the wage ceiling for mandatory coverage was raised from ₹15,000 to ₹25,000 per month, which brings more employees into the PF net. Employees earning above the ceiling can still join if both they and the employer agree.

What is UAN (Universal Account Number)?

Your UAN is a 12-digit number that stays with you for your entire career. When you change jobs, your employer issues a new PF member ID, but your UAN remains the same, so all your PF accounts stay linked under one number.

Your employer generates the UAN when you join.
You must activate it on the EPFO Member portal or UMANG app using an Aadhaar-linked mobile number.
Complete KYC by adding and verifying Aadhaar, PAN and bank account details.
Keep your name, date of birth and bank details identical across all records.

EPF Contribution: How Much Goes Into Your PF?

Both you and your employer contribute 12% of your basic salary plus dearness allowance (Basic + DA) every month. Your 12% goes fully into your EPF account. The employer's 12% is split, as shown below.

Contribution	Rate	Goes To
Employee share	12% of Basic + DA	EPF account
Employer share (part 1)	3.67%	EPF account
Employer share (part 2)	8.33%	EPS (pension account)
Employer, EDLI insurance	0.5%	EDLI scheme

The EPS part is calculated on wages up to the wage ceiling. After the ceiling revision to ₹25,000, the maximum monthly EPS contribution rises from ₹1,250 to about ₹2,083. Employees can also put in more through the Voluntary Provident Fund (VPF), which earns the same interest rate.

EPF Interest Rate 2026

The EPF interest rate for FY 2025-26 is 8.25% per annum, unchanged from the previous year. The rate is reviewed every year by EPFO's Central Board of Trustees and approved by the government.

Interest is calculated every month on your running balance.
It is credited to your account once a year after the rate is notified.
Only the EPF part earns interest; the EPS part does not.
Interest on your own contribution above ₹2.5 lakh in a financial year is taxable.

How to Check Your PF Balance

EPFO Member portal: log in with your UAN and download the passbook.
UMANG app: open EPFO services, choose Passbook and log in with your UAN.
Missed call: give a missed call from your registered mobile number to 9966044425.
SMS: send EPFOHO UAN ENG to 7738299899 (ENG can be replaced with your language code).

Key Benefits of EPFO Membership

Retirement corpus: a tax-advantaged, government-backed savings pool with a rate that has stayed above most fixed deposits.
Monthly pension: after 10 years of eligible service and at age 58, through EPS.
Life insurance: EDLI cover for the family of a member who dies during service, up to ₹7 lakh.
Partial withdrawals: for illness, education, marriage, housing and other special circumstances.
Portability: your PF follows you through your UAN when you switch jobs.
Tax benefit: your contribution qualifies for deduction under the old tax regime, and withdrawals after 5 years of continuous service are tax-free.

Recent EPFO Changes You Should Know

New EPF Scheme 2026: the earlier 13 partial withdrawal provisions are merged into three categories: Essential Needs, Housing Needs and Special Circumstances.
25% minimum balance: members must generally keep 25% of the eligible balance in the account after a partial withdrawal, so it keeps earning interest.
Longer waiting periods: premature final settlement now needs 12 months, and EPS pension withdrawal needs 36 months.
Wage ceiling at ₹25,000: effective 17 September 2026, bringing about 51 lakh more employees under coverage.
Digital push: the centralised member portal and auto-validation of claims aim to make settlements faster.

Things to Consider

Keep your Aadhaar, PAN, bank account and mobile number verified on the portal at all times.
Ask your employer to update your date of exit whenever you leave a job.
Avoid withdrawing your PF on every job change, as it breaks compounding and can attract TDS when service is under 5 years.
Check your passbook every few months for missing employer contributions.
Rules and rates change often, so confirm details on the official EPFO website before you act.

Conclusion

EPFO gives salaried Indians a disciplined way to build a retirement fund, a pension and insurance cover with one UAN. Activate your UAN, complete your KYC, track your passbook and understand the new withdrawal rules so that your PF works for you when you need it. Read our guides on PF withdrawal and the EPS pension scheme to go deeper.

Frequently Asked Questions

What is the full form of EPFO?
EPFO stands for Employees' Provident Fund Organisation.

What is the current EPF interest rate?
The EPF interest rate for FY 2025-26 is 8.25% per annum.

How much do employer and employee contribute to PF?
Each contributes 12% of Basic + DA. The employer's share is split between EPF (3.67%) and EPS (8.33%).

How do I activate my UAN?
Open the EPFO Member portal, choose Activate UAN, enter your UAN, Aadhaar and registered mobile number, and verify with the OTP.

How can I check my PF balance?
Use the EPFO Member portal, UMANG app, a missed call to 9966044425 or an SMS to 7738299899.

Is EPF interest taxable?
Interest is generally tax-free, except on your own contributions above ₹2.5 lakh in a financial year.

What is the new EPF wage ceiling?
The wage ceiling for mandatory coverage has been raised from ₹15,000 to ₹25,000 per month, effective 17 September 2026.

Can I have more than one PF account?
You can have several member IDs under one UAN, but you should transfer and merge old accounts into the current one.