Reviewed 16 October 2026. The Employees' Provident Funds Scheme, 2026 was published in the Official Gazette on 29 June 2026 and superseded the 1952 Scheme. For registered establishments, paragraph 26 sets out Form VIII for branch, department and responsible-person particulars and Form IX for authorised signatories. See the EPF Scheme, 2026 Gazette notification.
What Form VIII and Form IX Cover
Form VIII records the establishment profile, branches and the people with ultimate control over branch administration, with supporting identity documents. Form IX records authorised signatories. Paragraph 26 permits up to five employee signatories to sign documents and submit returns for the employer.
The employer must furnish ownership and signatory particulars every financial year and when they change. A change must be furnished within 30 days. Paragraph 26 also contains a proviso about certain existing pension or insurance forms being treated as satisfying these requirements, so check the establishment's applicable category and current EPFO portal instructions.
Why Employers Still See Form 5A
EPFO's older Employer Information Booklet describes Form 5A as an ownership return, and legacy portal records may still show that label. The 2026 Scheme's general ownership and signatory provisions use Forms VIII and IX. Some Scheme forms and instructions also refer to Form 5A in specific establishment or trust contexts. Confirm which route applies to the establishment before submitting changes.
Prepare the Employer Record
- Keep the EPF code and current establishment profile available.
- List branches and departments with their addresses, codes, type and supporting documents.
- Identify the people with ultimate control over branch administration and the required identity proof.
- Select no more than five authorised employee signatories and prepare the details Form IX asks for.
- Retain the submitted forms, acknowledgement and supporting records; verify the updated record in the employer portal.
Ownership Updates Are Different from EPF Registration
Registration establishes the EPF identity. Forms VIII and IX maintain ownership, branch and signatory particulars for a registered establishment. If the establishment has no EPF code, first check the current coverage and registration route; do not use Form 5A or Form VIII as a registration application.
Use our EPF ownership and signatory checklist to prepare the current details. For official updates, start with EPFO. GHR Consultancy assists Kerala establishments with EPF registration and compliance. Contact us for help.