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UPSC EPFO APFC Syllabus 2026: Complete Topic-Wise Breakdown for EO/AO & APFC

Quick Facts

The UPSC EPFO syllabus covers 9 broad subjects: General English, Indian Culture & Freedom Movements, Developmental Issues & Indian Economy, Governance & Constitution of India, General Science & Computer Applications, Elementary Mathematics/Statistics/Mental Ability, Industrial Relations & Labour Codes & Social Security, Principles of Accountancy/Auditing/Insurance, and Current Events. Each subject expands into dozens of granular sub-topics that appear consistently across recruitment cycles.

The UPSC EPFO syllabus for both Enforcement Officer / Accounts Officer (EO/AO) and Assistant Provident Fund Commissioner (APFC) is drawn from nine broad subject heads, each of which expands into hundreds of granular sub-topics once you look at the actual question pattern across cycles. This page reproduces every sub-topic in a study-ready checklist format so you never have to cross-check multiple sources to know what's actually examinable.

The 9 Broad Syllabus Categories

Every micro-topic in the checklist below rolls up into one of these nine heads:

  • General English
  • Indian Culture, Heritage and Freedom Movements
  • Developmental Issues and Present Trends in Indian Economy
  • Governance and Constitution of India
  • General Science and Basic Knowledge of Computer Applications
  • Elementary Mathematics, Statistics and General Mental Ability
  • Industrial Relations, Labour Codes and Social Security in India
  • Principles of Accountancy, Auditing and Insurance
  • Current Events of National and International Importance
EO/AO vs APFC: Both posts have historically shared this identical nine-head syllabus structure – the difference between them lies in vacancies notified and eligibility criteria, not the subject list. EO/AO vacancies aren't notified in every cycle, so confirm from the current-cycle advertisement whether EO/AO is included before assuming an identical paper is running alongside APFC.

Full Topic-Wise Micro-Syllabus Checklist

This is the exhaustive breakdown – use it as your master checklist and tick off topics as you complete them.

📖 General English

▼

Tests understanding of the English language and workman-like use of words.

✓ Parts of speech
✓ Sentence structure
✓ Subject–verb agreement
✓ Nouns and pronouns
✓ Verbs, tenses and modals
✓ Prepositions, conjunctions, articles
✓ Adjectives, adverbs, determiners
✓ Reading comprehension
✓ Synonyms and antonyms
✓ Idioms and phrases
✓ One-word substitution
✓ Sentence rearrangement / para jumbles
✓ Active–passive voice

🏛️ Indian Culture, Heritage & Freedom Movements

▼

Decline of the Mughal Empire & rise of regional powers

✓ Reasons for disintegration of the Mughal Empire
✓ Later Mughals after Aurangzeb
✓ Emergence and weaknesses of regional powers

Advent of Europeans & British conquest

✓ Advent of Portuguese, Dutch, English, Danes and French
✓ Anglo-French struggle for supremacy
✓ Conquest of Bengal, Mysore, Marathas, Sindh, Punjab, Awadh
✓ Annexation beyond Indian frontiers
✓ Reorganisation of British political system, police & revenue administration

Early British reforms & the Revolt of 1857

✓ Civil services, police, judiciary, army reforms
✓ Press, communication, education and railway development
✓ Causes, spread, suppression, nature and consequences of 1857 revolt

Rise of nationalism & the freedom struggle, phase by phase

✓ Pre-Congress political associations & formation of INC
✓ Moderate era leaders, Indian Councils Act 1892
✓ Rise of extremism & the Swadeshi movement
✓ Morley-Minto reforms; events of 1908–1918 (WWI impact, Gandhi's entry)
✓ Government of India Act 1919, Rowlatt Act, Non-Cooperation & Khilafat movement
✓ Swarajists, growth of the left, Simon Commission, Nehru Report (1919–1929)
✓ Civil Disobedience Movement phases, Round Table Conferences, Communal Award & Poona Pact 1932
✓ Government of India Act 1935, provincial elections 1937, Wardha Resolution (1929–1939)
✓ August Offer, Cripps Mission, Quit India Movement, INA & RIN Mutiny (1940–1947)

Reform movements & miscellaneous modern history

✓ Socio-religious reform movements – East, West, North India & other regions
✓ Reform movements in other religions
✓ Anti-colonial, tribal, political-religious and peasant uprisings

Ancient & medieval India

✓ Indus Valley Civilisation & Vedic Age
✓ Rise of Mahajanapadas, Mauryan dynasty, post-Mauryan period
✓ Gupta age, Harsha empire
✓ Delhi Sultanate and Mughal rule

Religion, philosophy, art & culture

✓ Schools of Indian philosophy, Buddhism & Jainism
✓ Bhakti and Sufi movements, important saints
✓ Sculpture across Indus Valley, Mauryan/Gupta, Sultanate/Mughal and modern periods
✓ Pottery; Rock-cut & cave architecture; Indo-Islamic and temple architecture
✓ UNESCO World Heritage Sites in India
✓ History, anatomy, instruments and schools (Hindustani/Carnatic) of Indian music
✓ Folk music and folk theatre; fairs & festivals
✓ Classical and folk dance forms
✓ Prehistoric, mural, miniature, folk and modern Indian paintings
✓ Language families, scripts, linguistic composition and literature of India

📈 Developmental Issues & Present Trends in Indian Economy

▼
✓ Microeconomics vs macroeconomics; demand & supply basics, equilibrium, elasticity (price/cross/income)
✓ Measurement of growth – circular flow of income, GDP, macroeconomic identifiers
✓ Poverty measurement, types, poverty-linked SDGs, employment generation & unemployment types
✓ Economic history, features and concerns of the Indian economy; underdevelopment
✓ Economic planning before/after independence, economic reforms, NITI Aayog
✓ Monetary policy – instruments, types, financial institutions in India
✓ Inflation – causes, effects, measurement, control measures, inflation targeting & trends
✓ Fiscal policy – budget components, deficit measures, public debt, GST
✓ Regional economic cooperation: SAARC, ASEAN, BIMSTEC, BCIM, CPTPP, RCEP, OBOR, SCO, IORA, IOC, APEC, BRICS
✓ India's free trade agreements; World Bank, IMF, WTO
✓ Balance of payments, exchange rate types & management in India
✓ Industrial & labour policy – disinvestment, MSMEs, SEZs, NIMZs, national manufacturing policy, industrial corridors, industrial performance indices
✓ Finance Commission – composition, role, procedures, 14th & 15th FC recommendations
✓ Concept of development, pillars, processes; human development & HDI

⚖️ Governance & Constitution of India

▼
✓ Historical background, making, features and basic structure theory of the Constitution
✓ Preamble and constitutional amendments
✓ Citizenship, fundamental rights, DPSP, fundamental duties
✓ Centre-State relations – legislative, administrative, financial; related committees
✓ Interstate relations (interstate/zonal councils); emergency provisions
✓ Union Executive: President, Vice-President, PM, Council of Ministers, Cabinet committees
✓ State Executive: Governor, Chief Minister, State Council of Ministers
✓ Parliament: composition, presiding officers, proceedings, legislative & budget procedure, privileges, committees
✓ State Legislature: composition, eligibility, presiding officers, proceedings
✓ Election system in India; electoral reforms and related committees
✓ Judiciary: Supreme Court, High Courts, subordinate courts, NALSA, tribunals
✓ Constitutional, non-constitutional, quasi-judicial and regulatory bodies; pressure groups
✓ Local governments – Panchayati Raj institutions & municipalities; Union Territories
✓ Scheduled & tribal areas; special provisions for certain states
✓ Comparison of the Indian Constitution with other countries' constitutions

🔬 General Science & Computer Applications

▼

General Science

Physics: units & measurement, kinematics, Newton's laws, electricity, pressure, light phenomena (refraction/reflection/diffraction/interference), circular & simple harmonic motion, physical vs chemical change
Chemistry: elements/compounds/mixtures, atoms & molecules, chemistry in daily life, renewable/non-renewable energy, metals & non-metals, acids & bases, food components
Biology: health & diseases, cells & tissues, organ systems (digestive, skeletal, muscular, respiratory, circulatory, reproductive)
Space & emerging tech: satellites & orbits, Indian space programme, world space agencies, applications of space tech, nuclear technology, biotechnology, ICT, nanotechnology

Computer Applications

✓ Intro, uses, advantages/disadvantages, history & generations of computers
✓ Types of computers; common shortcuts and technical full forms
✓ Computer organisation, data processing cycle, instruction cycle
✓ Hardware/software, input-output devices, motherboard functions
✓ Memory hierarchy, management and measurement
✓ Operating systems – functions, types, MS-DOS & Windows basics
✓ Computer networks – components, types, architecture, protocols, topology, Internet basics

🧮 Elementary Mathematics, Statistics & General Mental Ability

▼

Elementary Mathematics

✓ Simplification, LCM & HCF
✓ Percentage, ratio & proportion
✓ Mixture & alligation, profit & loss
✓ Simple & compound interest
✓ Average, time & work, pipe & cistern
✓ Time & distance, boats & streams
✓ Mensuration (2D & 3D), basic geometry
✓ Data interpretation & probability
✓ Height & distance, trigonometry, logarithm

Statistics

✓ Core statistical concepts
✓ Mean, median, mode
✓ Standard deviation & dispersion
✓ Sampling methods

General Mental Ability

✓ Alphabetical/alphanumeric series, coding-decoding
✓ Syllogism, analogy, direction sense
✓ Ranking & order, blood relations, letter series
✓ Clock, calendar, dice, cube/cuboid
✓ Venn diagrams, figure counting

🏭 Industrial Relations, Labour Codes & Social Security in India

▼

Industrial Relations

✓ Indian labour force, trade unions, collective bargaining
✓ Industrial discipline & grievance procedure
✓ Industrial conflicts, disputes and their settlement
✓ Labour welfare, wages, workers' participation in management
✓ International industrial relations, industrial health & safety

Labour Laws & Codes

✓ Payment of Wages Act, 1936
✓ Minimum Wages Act, 1948
✓ Trade Union Act, 1926
✓ Factories Act, 1948
✓ Industrial Employment (Standing Orders) Act, 1946
✓ Industrial Disputes Act, 1947
✓ Child and Adolescent Labour (Prohibition & Regulation) Act, 1986
✓ Inter-State Migrant Workmen Act, 1979
✓ Payment of Bonus Act, 1965
✓ Building and Other Construction Workers Act, 1996
✓ Code on Wages
✓ Industrial Relations Code
✓ Social Security Code
✓ Occupational Safety, Health & Working Conditions Code

Social Security in India

✓ National Pension System & Atal Pension Yojana
✓ Employees' Compensation Act, 1923
✓ Employees' State Insurance Act, 1948
✓ EPF & Miscellaneous Provisions Act, 1952
✓ Maternity Benefit Act, 1961
✓ Payment of Gratuity Act, 1972
✓ Unorganised Workers' Social Security Act, 2008

📊 Principles of Accountancy, Auditing & Insurance

▼

Accounting

✓ Meaning of an economic event; branches & objectives of accounting
✓ Accounting principles, conventions and terminology
✓ Business transactions & source documents; accounting equation
✓ Journal, ledger, cash book & other books; rules of debit/credit; types of accounts
✓ Trial balance, types of errors, suspense account
✓ Bills of exchange, promissory notes, discounting & rebate of bills
✓ Accounting for share capital, bonus shares & buyback
✓ Accounting for inventory, investments & accounting standards
✓ Preparation of final accounts (trading, P&L, balance sheet)
✓ Ratio analysis and cash flow statements

Auditing

✓ Nature, objective & scope of auditing
✓ Audit strategy, planning & programme
✓ Risk assessment & internal control
✓ Vouching & verification
✓ Company audit, auditor's report
✓ Classification of audit; audit of different entities

Insurance

✓ Basic concept, risk, parties, modus operandi and terminology of insurance
✓ Principles: utmost good faith, insurable interest, proximate cause, subrogation, loss minimisation, indemnity, contribution
✓ Life insurance types – term, ULIP, pension plans, money-back
✓ General insurance types – motor, home, fire, and other misc. covers
✓ Insurance as part of social security; differences from private schemes
✓ Current state and emerging concepts in Indian insurance

📰 Current Events of National & International Importance

▼

Covers roughly the last 12 months of current affairs, spanning:

✓ Government schemes
✓ Reports of national & international organisations
✓ "First in the news"
✓ Defence exercises
✓ Environment
✓ Sports
✓ Awards & milestones
✓ Days in the news
✓ Persons in the news
✓ Appointments
✓ Fairs & festivals
✓ Places in the news
✓ Books & authors
✓ Miscellaneous current developments

Which Topics to Prioritise First

With nine wide subjects to cover, sequencing matters more than trying to cover everything at once. A practical order, based on how scoring potential and preparation time trade off against each other:

PrioritySubject BlockWhy
1stAccountancy, Auditing & Insurance + Industrial Relations & Labour CodesHighly specific, rule-based, and rarely attempted well by general-studies-only aspirants – the biggest differentiator in scores.
2ndGovernance & Constitution + EconomyLarge syllabus footprint, static and well-documented, and reusable if you've studied any other competitive exam.
3rdElementary Maths, Statistics & Mental AbilityFast to revise close to the exam and typically the highest-accuracy section per minute spent.
4thCulture, Heritage & Freedom Movements + General Science/ComputersWide syllabus but largely NCERT-level; good for steady daily revision rather than last-minute cramming.
5th (ongoing)Current Events + General EnglishNeeds continuous, not one-time, preparation – build a running notes habit from day one instead of leaving it for the final month.

Is the UPSC EPFO Syllabus Static-Heavy or Current-Affairs-Heavy?

Six of the nine subjects – Culture & Freedom Movements, Governance & Constitution, General Science, Elementary Maths/Statistics/Mental Ability, Accountancy/Auditing/Insurance, and Industrial Relations & Labour Codes – are static and rule-based, meaning they can be fully prepared well before the exam date. Only Current Events and parts of the Economy section change year to year, which is why building a simple monthly current-affairs notes habit matters far more than trying to "complete" static subjects again and again.

📊 Track every topic on this page: Use our free UPSC EPFO APFC Syllabus Tracker to check off each subject and sub-topic as you complete it, and see your subject-wise coverage at a glance.

📌 Frequently Asked Questions

What is the official UPSC EPFO syllabus for 2026?

It covers nine broad subjects: General English, Indian Culture & Freedom Movements, Developmental Issues & Indian Economy, Governance & Constitution of India, General Science & Computer Applications, Elementary Mathematics/Statistics/Mental Ability, Industrial Relations & Labour Codes & Social Security, Principles of Accountancy/Auditing/Insurance, and Current Events.

Is the syllabus the same for EO/AO and APFC posts?

Both posts have historically shared the same nine-head syllabus structure. The difference lies in the vacancies notified and eligibility criteria, not the broad subject list – but EO/AO vacancies aren't announced in every cycle, so always confirm from the current notification.

Is the UPSC EPFO syllabus more static or current-affairs based?

It's predominantly static – six of the nine subjects (Culture, Governance, Science, Maths/Mental Ability, Accountancy/Auditing/Insurance, and Industrial Relations/Labour Codes) can be fully prepared in advance. Only Current Events and parts of the Economy section require ongoing updates.

Are the new Labour Codes part of the UPSC EPFO syllabus?

Yes. The four consolidated Labour Codes – Code on Wages, Industrial Relations Code, Social Security Code, and Occupational Safety, Health & Working Conditions Code – fall under the Industrial Relations, Labour Codes and Social Security section.

Is prior commerce or accounting background required for the Accountancy section?

No formal commerce background is mandated, but the Accountancy, Auditing and Insurance section is written at a level comparable to introductory accounting coursework, so candidates without a commerce background typically need dedicated preparation time for this section.

Is NCERT sufficient for the Governance, Constitution and Economy sections?

NCERT textbooks (Class 9–12 Political Science and Economics) build a strong base for these sections, but they should be supplemented with a dedicated polity reference and current developments in the economy, since UPSC EPFO questions go beyond textbook-level detail in places.

How far back does the Current Events section go?

No fixed cutoff is specified, but in practice the most recent 10–12 months before the exam date are the most relevant preparation window.

How is General Mental Ability different from Elementary Mathematics in this syllabus?

Elementary Mathematics covers numerical/quantitative topics like percentages, interest, and mensuration, while General Mental Ability covers reasoning-based topics like coding-decoding, syllogism, blood relations, and Venn diagrams – both fall under the same broad subject head.

How long does it typically take to complete the full UPSC EPFO syllabus?

This varies by background, but aspirants commonly plan for 4 to 6 months of structured preparation to cover all nine subjects at a reasonable depth, with more time allocated to Accountancy, Auditing, Insurance, and Labour Codes if these are unfamiliar areas.

Does the syllabus overlap with other government exams like SSC CGL or RBI Grade B?

There is meaningful overlap in Governance, Constitution, Economy, General Science, Mathematics, and Reasoning with exams like SSC CGL and RBI Grade B, but the Accountancy, Auditing, Insurance, and Labour Codes sections are more specific to UPSC EPFO and related regulatory-body exams.

Has the UPSC EPFO syllabus changed in recent cycles?

The nine broad subject heads have remained consistent across recent notifications; always cross-check the official notification of the current cycle for any changes before relying on any third-party page.

Is coaching necessary to cover the UPSC EPFO syllabus?

Coaching is not mandatory – self-study using NCERT-level resources, a standard polity/economy reference, dedicated commerce material for Accountancy/Auditing/Insurance, and consistent current-affairs notes can adequately cover the syllabus, though structured guidance can help with the more specialised commercial sections.

What are 'first in the news' type questions in the Current Events section?

These are questions testing awareness of firsts – the first person, place, or event of a particular kind reported recently – a recurring current-affairs question format across UPSC-affiliated exams.

Which topics fall under Indian Culture, Heritage and Freedom Movements?

This subject spans ancient and medieval India, the decline of the Mughal Empire, the advent of Europeans, British conquest and administrative reforms, the Revolt of 1857, the phase-wise freedom struggle from the formation of the INC through independence, socio-religious reform movements, and India's art, architecture, music, dance, painting, language and literature.

What does the Governance and Constitution of India section cover?

It covers the Constitution's making, features, amendments and basic structure; fundamental rights, DPSP and duties; Centre-State relations; the Union and State executives, legislatures and judiciary; constitutional and regulatory bodies; local governance; and the election system.

What topics are included under Developmental Issues and Present Trends in Indian Economy?

This includes micro and macroeconomic basics, GDP and growth measurement, poverty and employment, monetary and fiscal policy, inflation, regional economic cooperation blocs, international financial institutions, balance of payments, industrial and labour policy, Finance Commission recommendations, and the concept of human development.

What does the General Science and Computer Applications section include?

General Science covers basic physics, chemistry and biology at a school level, along with space technology and emerging technologies. Computer Applications covers computer history and organisation, hardware and software, memory, operating systems, and computer networks.

What is covered under Elementary Mathematics, Statistics and General Mental Ability?

Elementary Mathematics includes topics like percentages, interest, time-work, mensuration and trigonometry. Statistics covers mean/median/mode, standard deviation and sampling. General Mental Ability covers reasoning topics like coding-decoding, syllogism, blood relations and Venn diagrams.

What does Industrial Relations, Labour Codes and Social Security in India cover?

It covers industrial relations concepts like trade unions and collective bargaining, major labour law Acts, the four consolidated Labour Codes, and social security legislation including the EPF & Miscellaneous Provisions Act, ESI Act, Maternity Benefit Act, and Payment of Gratuity Act.

What topics fall under Principles of Accountancy, Auditing and Insurance?

Accounting covers concepts, journal/ledger entries, trial balance, final accounts, and ratio analysis. Auditing covers audit planning, internal control, vouching, and company audit. Insurance covers core principles, life and general insurance types, and insurance's role in social security.

Should I study Current Events topic-wise or chronologically?

Topic-wise notes (grouped under categories like schemes, appointments, awards, and reports) tend to be easier to revise quickly than a chronological log, since exam questions are usually framed around a specific category rather than a timeline.

Is basic geometry part of the Elementary Mathematics syllabus?

Yes, basic geometry is included alongside mensuration, trigonometry and other elementary mathematics topics.

Are Indian classical dance and music forms examinable?

Yes, classical and folk dance forms, and the history, instruments and schools of Indian music (Hindustani and Carnatic) fall under the Indian Culture, Heritage and Freedom Movements section.

Is the Finance Commission part of the Economy or Governance section?

The Finance Commission, including the 14th and 15th Finance Commission recommendations, falls under the Developmental Issues and Present Trends in Indian Economy section.

Does the syllabus include comparison of the Indian Constitution with other countries?

Yes, this is listed as a miscellaneous topic under the Governance and Constitution of India section.

Are UNESCO World Heritage Sites in India part of the syllabus?

Yes, they're covered under the Sculptures & Architecture topics within the Indian Culture, Heritage and Freedom Movements section.

Is computer networking a significant part of the Computer Applications syllabus?

Yes, it includes network components, types, architecture, protocols, topology and basic Internet concepts as a distinct sub-topic.

What social security legislation is most important to focus on?

The EPF & Miscellaneous Provisions Act, 1952 is the most directly relevant piece of legislation to the organisation itself and is commonly emphasised, alongside the ESI Act, Payment of Gratuity Act, and Maternity Benefit Act.

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