EPFO
Structure and Investment Pattern
EPFO is a statutory body under the Ministry of Labour and Employment, governed by the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. It administers three schemes: Employees' Provident Fund (EPF), Employees' Pension Scheme (EPS), and Employees' Deposit Linked Insurance Scheme (EDLI). The Central Board of Trustees (CBT), a tripartite body with government, employer, and employee representatives, decides the investment pattern. Currently, EPFO allocates 45-65% of fresh accretions to government securities, 20-45% to debt instruments, and 5-15% to equities via index funds (ETFs).
- Governing Act: EPF & Miscellaneous Provisions Act, 1952
- Three schemes: EPF, EPS, EDLI
- CBT: apex decision-making body (tripartite)
- Corpus: Rs 31 trillion (December 2025)
- Portfolio: 89.36% debt, 10.57% equity (December 2025)
- Equity investment: through ETFs tracking Sensex and Nifty (started August 2015)
- Employee contribution: 12% of basic salary; Employer: 12% (8.33% to EPS, 3.67% to EPF)
- Coverage: establishments with 20+ employees (can be extended to smaller ones)
● Tracked since February 09, 2026 · last seen July 02, 2026 · updates as the daily brief publishes
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