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UPSC EPFO 2026 SYLLABUS BY VYASA IAS 

FOR BOTH APFC & EO/AO:

  GENERAL ENGLISH

Parts of speech

Structure of sentence

Subject – verb agreement

Nouns and pronouns

Verbs, tenses and modals

Preposition, conjunction, articles

Adjectives, adverbs, determiners

•        Reading comprehension

•        Synonyms and antonyms

•        Idioms and phrases

•        One word substitution

•        Rearrangement para jumbles

•        Active-passive

•        Synonyms

•        Antonyms

  GENERAL SCIENCE
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PHYSICS

Units and measurements Kinematics including distance,

displacement, speed, velocity and acceleration Dynamics and Newton’s laws

of motion Electricity

Pressure and its applications

Light

Uniform circular motion and simple harmonic motion

CHEMISTRY

•       Physical and chemical changes

•       Elements

•       Compounds

•       Mixtures

•       Atoms and molecules

•       Chemistry in daily life

•       Energy – renewable and

•       non-renewable

•       Metals and non-metals

•       Acids and bases

Biology

•       Food components

•       Health and diseases

•       Cells and tissues

•       Organ systems – digestive system, skeletal system, muscular system, respiratory system, circulatory system and reproductive system

  Social Security
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Social Security Schemes

Types of retirement schemes

Types of Pension Schmes

Social security schemes for

o        Women o LGBTQ+ o Children

o        Elderly

o        PWD

o        Tribals o Labour

Social Security Legislations

•       Employees compensation act,1923

•       Employees’ state insurance act,1948

•       Employees’ provident fund and miscellaneous provisions act, 1952

•       Maternity benefit act, 1961

•       Payment of gratuity act, 1972

•       Unorganized workers social security act, 2008

 

  Industrial Relations and Labour Laws
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Industrial Relations

Overview of industrial relations

Indian labour force

Industrial relations: Evolution & Theories

Trade union: Evolution & Theories

Collective bargaining

Industrial discipline and grievance procedure

Industrial conflicts and disputes

•       Occupational safety, health and working conditions code:

•       The Factories Act, 1948

•       The Mines Act, 1952

•       The Dock Workers (Safety, Health and Welfare) Act, 1986

•       The Building and Other Construction Workers

(Regulation of Employment and Conditions of

 

Settlement of industrial disputes

•       Labour welfare

•       Wages

•       Workers participation management

•       International industrial relations

•       Industrial health & safety

•       Miscellaneous

Old & New Labor Laws

•       Code on wages:

•       The Payment of Wages Act, 1936

•       The Minimum Wages Act, 1948

•       The Payment of Bonus Act, 1965 •   The Equal Remuneration Act, 1976

•       Industrial relations code:

•       The Trade Unions Act, 1926

•       The Industrial Employment (Standing Orders) Act, 1946.

•       The Industrial Disputes Act, 1947

•       Social security code

•       The Employees’ Provident Funds and Miscellaneous Provisions Act, 1952

•       The Employees’ State Insurance Act, 1948

•       The Employees’ Compensation Act, 1923

•       The Maternity Benefit Act, 1961

•       The Payment of Gratuity Act, 1972

•       The Unorganized Workers’ Social Security Act, 2008

Service) Act, 1996

•       The Plantations Labour Act, 1951

•       The Contract Labour (Regulation and Abolition) Act, 1970

•       The Inter-State Migrant Workmen (Regulation of Employment and Conditions of Service) Act, 1979

•       The Working Journalist and other Newspaper

Employees (Conditions of Service) and

Miscellaneous Provisions Act, 1955

•       The Working Journalist (Fixation of Rates of Wages) Act, 1958

•       The Motor Transport Workers Act, 1961

•       The Sales Promotion Employees (Conditions of Service) Act, 1976

•       The Beedi and Cigar Workers (Conditions of Employment) Act, 1966

•       The Cine Workers and Cinema Theatre Workers Act, 1981

•       The Dangerous Machines (Regulation) Act, 1983

•       The Dock Workers (Regulation of Employment) Act, 1948

•       The Employment of Children Act, 1938

Accountancy
Introduction to the Accounting

•       Meaning of an economic event

•       Branches of Accounting

•       Understanding the process of accounting

•       Objective of Accounting

Theory Base of Accounting

•       Accounting principles and conventions

•       Accounting terminology

Recording of Transactions

•       Business transactions and source document

•       Accounting equation

•       Accounting books – journal, ledger, cash book and other accounting books

•       Rules of debit and credit

•       Types of accounts

•       Logic of recording of transactions

•       Trial balance

•       Concept, importance, and role of trial balance

•       Types of accounting errors

•       Formation of trial balance

Bills of Exchange

•        Concept and introduction

•        Parties of bill of exchange

•        Modus operandi of bills of exchange

•        Promissory note

•        Discounting of bills – process •         Rebate of bill of exchange

Accounting Standards

•        Accounting for share capital

•        Accounting for inventory and investment

•        Accounting for bonus shares and buyback of shares

Preparation of the Final Accounts

•        Understanding of trading account, profit and loss account and balance sheet

Ratio Analysis

•        Concept and type of ratios

•        Cash flow statement

 

Suspense account  
Basic Knowledge of Computer Applications
Introduction to Computer Memory

•       Computer – definition and major parts of •             Introduction

computer •                                      Memory hierarchy

•       Uses of computers, along with advantages and •     Memory management disadvantages of using computers. •         Memory measurement

•       History of computer Operating System

•       Generation of computer • Introduction

•       Types of computers •         Functions of operating system

Computer Organisation and Data Processing Cycle •           Types of operating system

•       Computer organization •    Basic understanding of MS – DOS and windows

•       Data processing cycle Computer Network

•       Instruction cycle • Introduction

Hardware and Software •                     Components of computer network

•       Introduction to the computer hardware and •         Types of computer network software parts, input and output devices •    Computer network architecture

•       Functions of motherboard •           Network protocols

•       Types of software •            Network topology

•       Introduction to the internet Commonly Used

Short-cuts and Full Form Used in Computer Parlance

Quantitative Aptitude
•       Simplification •      Time and work

•       LCM and HCF •      Pipe and cistern

•       Percentage •          Time and distance

•       Ratio and proportion •       Boats and streams

•       Mixture and allegation •     Mensuration 2D and 3D

•       Profit and loss •     Data interpretation

•       Simple and compound interest •    Probability

•       Average

General Mental Ability
•               Alphabetical and alphanumeric series • Analogy •         Coding and decoding • Clock • Syllogism •            Calendar

•               Direction sense •          Dice

•               Ranking and order •      Venn diagram

•               Blood relation •            Counting figure

•               Letter series •   Cube and cuboid

Indian Culture, Heritage and Freedom Movement
Ancient and Medieval History

•       Indus valley civilization

•       Vedic age

•       Rise of mahajanapadas

•       Mauryan dynasty

•       Post Mauryan

•       Gupta age

•       Rise of Nationalism & Formation of INC

•       Reasons for rise of Indian nationalism

•       Political associations before Indian National Congress

•       Highlights of pre – congress political work

•       Foundation of Indian National Congress

•       Early nationalists – the moderate era

 

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Harsha empire

Delhi sultanate

Mughal rule in India

Modern History

Decline of Mughal Empire and Rise of Regional

Powers

Reasons for disintegration of mughal empire

Later mughals after Aurangzeb

Emergence of regional powers

Weakness of regional politics Advent of

Europeans

Advent of Portuguese in India

Dutch in India

Advent of English in India

Advent of Danes in India

Advent of French in India

Rise of British in India

Anglo French struggle for supremacy

British conquest of Bengal

British conquest of Mysore and Maratha empire

British conquest of Sindh, Punjab, and Awadh

British annexation beyond Indian frontiers

Reorganization of British political system

Police administration

Revenue administration

Significant policies of British to consolidate

Early Reforms During British Rule

Administrative reforms under British rule

Aspects of British administration in India

Civil services

Police system

Judicial system

The army

Development in press

Development in communication and education

Development of railways

Revolt of 1857

Causes of revolt of 1857

Beginning and spread of revolt

Suppression of revolt

Cause for the failure of revolt

Nature of revolt

Consequences of 1857 revolt

Important Events from 1908 – 1918

First phase of revolutionary activities

Delhi durbars

First world war and nationalist movement

Entry of Mahatma Gandhi in Indian freedom

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Contributions of moderate nationalists

Powers and functions of parliament

Prominent moderate leaders

Indian council act of 1892

Swadeshi Movement and Rise of Extremisim

Understanding extremists

Swadeshi movement

Morley Minto reforms

Important Events from 1929 to 1939

Civil disobedience movement – first phase

Karachi congress session

Round table conferences

Second phase of civil disobedience movement

Communal award and Poona pact, 1932

Government of India act of 1935

Aftermath of civil disobedience movement

Provincial elections of 1937

Important Events from 1940 to 1947

Wardha resolution

August offer and individual satyagraha

Cripps mission

Quit India movement

Constitutional deadlocks after quit India

Movement

Indian national army and RIN mutiny

Run up to independence

Socio – Religious Reform Movements

Backdrop of Indian renaissance

Important reform movements and their leaders – eastern India

Important reform movements and their leaders – western India

Important reform movements and their leaders – north India

Other important movement and their leaders

Reform movements of other religions

Miscellaneous Topics of Modern History

Anti – colonial rebellions in India

Tribal uprisings

Politico – religious uprisings

Major peasant movements

 

 

  struggle  
Important congress sessions between 1908 –

1918

 
Important Events from 1919 – 1929  
Post war economic hardships  
Government of India act, 1919  
Rowlatt act 1919  
Non-cooperation and khilafat movement  
Swarajist and 2nd phase of revolutionary interview  
Growth of left movement in India  
2nd phase of revolutionary struggle  
Simon commission and Nehru report  
  Governance and Constitution of India
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Constitutional Framework of India

Historical background of Indianconstitution

Making of Indian constitution

Features of Indian constitution

Preamble of Indian constitution

Amendment of Indianconstitution

Basic structure theory of Indian constitution

Indian Union and Its Citizens

Making of Indian union Indian citizenship

Rights and Duties of Indian Citizens

Fundamental rights

Directive principles of state policy

Fundamental duties

Centre State Relations

Legislative relations

Administrative relations

Financial relations

Committees/commissions for centre state relations

Interstate relations – interstate councils, zonal councils etc.

Emergency provisions in India

Executives in India

Union Executive o President of India o Vice president of India o Prime minister of India o Council of ministers at centre

o   Cabinet committees

State Executive o Governor o Chief minister

o   Council of ministers at state

Legislatures in India

•        State Legislature o Composition of state legislature o Eligibility of a member of state legislature o Presiding officers of the state legislature o Proceedings of state legislature o Legislative proceedings in the state legislature

o Election system in India Judiciary in India

•        Supreme court of India

•        High courts in India

•        Subordinate courts

•        National legal service authority

•        Tribunals in India

Constitutional and Non – Constitutional Bodies in

India

•        Major constitutional bodies

•        Major non – constitutional bodies

•        Quasi – judicial bodies

•        Pressure groups

•        Regulatory bodies

Local Governments in India

•        Panchayati raj institutions

•        Municipalities

Miscellaneous Topics

•        Union territories

•        Scheduled and tribal areas

•        Special provisions for somestate

•        Comparison of Indian constitution with other countries

 

Parliament of India o Composition of parliament of India o Presiding officers of the parliament o Proceedings of parliament  
Legislative procedure in parliament  
Annual financial statement – budget  
Powers and functions of parliament  
Parliamentary privileges  
Committees of the parliament  
  Indian Economy

Economic growth and development – basic concept and definition of economy and economics, uses and transfer of resources, distributive effects, macro and micro economic policy, micro-macro balance, distributive impact of economic policies, development versus growth, determinant of growth and

development, concepts such as HPI/MPI, HDI, PQLI, GEM, GDI/GII, TAI, Green index, sustainable development, India’s ranking in the various indices.

Poverty – definitions, causes, distributiondeprivation, income versus calories, measurement of poverty, status of poverty, eradication programmes, poverty and resource policy, tribal rights and issues, livelihood mission. Inclusion – definition, relevance, types, financial inclusion, recent initiatives.

Demographics – census data, populations by gender, by state, by age group, socio-economic

status, caste, religion, literacy levels, etc. Trends in human development – interstate comparison, etc.

•       Fiscal policy – definition, component, receipts, revenue and capital account, tax revenue, expenditure, budget.

•       Social issues – financing health policy, education policy, sanitation, drinking water, social security, infrastructure policy, international trade issues, regional cooperation.

•       Also, focus on issues currently in news related to the above topics – MNERGS, MSMEs, Make in India, industrial corridors, NITI Ayog, black money, international treaties and organisations, India’s policies with neighbours.

  Current Affairs
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Government schemes

Reports of national and international organizations

First in news

Defence exercises

Environment

Sports

Awards and milestones

•    Days in news

•    Persons in news

•    Appointments •            Fairs and festivals

•    Places in news

•    Books and authors

•    Miscellaneous

  Extra Syllabus
•••

Space Technology 

Satellites and orbits

Indian space programme

Important space agencies of the world

Applications of space technology

Environment

•       Basics about pollution & climate change Auditing 

•       Nature, objective and scope of auditing

•       Audit strategy, planning & programme

 

Important Technologies 

•       Nuclear technology

•       Biotechnology

•       Information and communication technology

•       Nanotechnology

Religion & Philosophy in India 

•       Schools of Indian philosophy

•       Buddhism & Jainism

•       Bhakti & sufi movement in India

•       Important saints in India

Sculptures & Architecture in India 

•       Sculptures in Indus valley civilisation

•       Ancient Indian art – Mauryan & Post Mauryan; Gupta & post Gupta art

•       Sculptures under Delhi sultanate & mughal rule

•       Modern sculpture

•       Pottery in India

•       Architecture during Indus valley civilisation

•       Rock cut & cave architecture

Temple Architecture in India 

•       Indo Islamic architecture

Indian Music 

•       History of music in India

•       Anatomy of Indian music

•       Types of musical instrument

•       Schools of Indian music – Hindustani & Carnatic music

•       Popular folk music styles

•       Popular folk theatre

Indian Dance Forms 

•       History of dance in India

•       Important aspects of dances in India

•       Classical dance forms in India

•       Folk dance forms in India

Indian Paintings 

•       Pre historic paintings in India

•       Mural paintings in India

•       Miniature paintings in India

•       Folk painting styles in India

•       Modern Indian paintings

Indian languages & Literature 

•       Language families in India

•       Scripts in India

•       Linguistic composition in Indian population

•       Literature in India

•       Important Fairs & Festivals in India

UNESCO World Heritage in India 

 

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Risk assessment and internal control

Vouching and verification

Company audit

Auditor’s audit

Audit of different type of entities

Classification of audit

Statistics 

Basics of statistics

Understanding of the coreconcepts

Mean, median and mode

What is standard deviation andits use

What is dispersion and itsapplication part

Sampling and different methods of sampling

Introduction to Insurance 

Insurance – basic concept and definition

Risk and insurance

Different parties of insurance

Modus operandi of insurance

Basic terminology of insurance

Principles of Insurance

Principle of utmost good faith

Principle of insurable interest

Principle of proximate cause

Principle of subrogation

Principle of loss minimization

Principle of indemnity

Principle of contribution

Types of Insurance 

Life insurance and its types

Term insurance

Unit-linked insurance plan

Pension plans

Money back policy

General insurance and its types

Motor insurance

Home insurance

Fire insurance

Miscellaneous other type of insurance

Insurance as a Part of Social Security 

Insurance schemes

Insurance role in social security

Difference between social security insurance schemes and private insurance schemes

Current state of insurance in India

Emerging concepts in the insurance industry

Indian Geography 

•       Landforms in India – mountains & hill ranges, plateaus, islands etc.

•       Political geography – borders of India, locations of states/UTs, etc.

•       Drainage systems – rivers, lakes, wetlands, etc.

•       Important places in news