APFC 2026 in 100 Days: A Subject-Wise Strategy for the 20 December Test
One hundred days separate 11 September from the UPSC EPFO APFC test on 20 December 2026. Here is how to split them across the nine syllabus areas, with the new Labour Codes and social security at the centre.
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The APFC recruitment test is on Sunday, 20 December 2026, 100 days from 11 September. The test has 120 questions in two hours with negative marking, and it carries 75% of the weight in the final merit. The syllabus is wide but uneven: some areas are specific to EPFO’s work, while others overlap with any general studies preparation.
This plan gives the most time to the areas that set APFC apart, without neglecting the rest.
Where the marks come from
The nine syllabus areas fall into three blocks:
| Block | Syllabus areas | Why it matters |
|---|---|---|
| EPFO core | Industrial relations, Labour Codes and social security; principles of accountancy, auditing and insurance | Specific to the post, and where focused preparation gains the most |
| General studies | Indian culture, heritage and freedom movement; development and the Indian economy; governance and the Constitution; general science and computer applications; current events | Overlaps with UPSC and state PCS preparation |
| Aptitude and English | Elementary mathematics, statistics and mental ability; general English | Dependable marks with daily practice |
The 100 days at a glance
| Phase | Days | Dates | Focus |
|---|---|---|---|
| Foundation | 1 to 40 | 12 September to 21 October | Labour Codes and social security, accountancy, and one pass of general studies |
| Consolidation | 41 to 75 | 22 October to 25 November | Remaining topics, previous papers and sectional tests |
| Tests and revision | 76 to 100 | 26 November to 20 December | Full-length tests, error correction and short-note revision |
Through all three phases, give 30 minutes a day to English and 30 minutes to mathematics and reasoning.
Labour Codes and industrial relations
The 2026 syllabus asks for the Labour Codes, which came into force on 21 November 2025. Study them in this order, because each builds on the last:
- Concepts first: industry, worker, employer, wages, trade unions, collective bargaining, strikes, lockouts, lay-off, retrenchment and closure
- The Industrial Relations Code, 2020: trade unions, standing orders, the machinery for resolving disputes, and the rules on strikes, lay-off and retrenchment
- The Code on Wages, 2019: the definition of wages, minimum wages, the floor wage, payment of wages, bonus and equal remuneration
- The Code on Social Security, 2020: provident fund, employees’ state insurance, gratuity, maternity benefit, employees’ compensation, and gig and platform workers
- The Occupational Safety, Health and Working Conditions Code, 2020: registration, working hours, safety, welfare and inter-state migrant workers
For each code, make a one-page sheet: which older Acts it brings together, the key definitions, the thresholds and the authorities it sets up. Questions often test definitions and numbers, so write them down exactly.
Social security in India
This is EPFO’s own field, so expect questions on it. Cover:
- The Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 and its three schemes, the Employees’ Provident Fund Scheme, the Employees’ Pension Scheme and the Employees’ Deposit Linked Insurance Scheme, and how the Code on Social Security carries them forward
- The Employees’ State Insurance scheme
- Pension schemes such as the National Pension System and the Atal Pension Yojana
- Social security for unorganised, gig and platform workers
- India’s overall approach to social security, at a basic level
Accountancy, auditing and insurance
Candidates without a commerce background often worry about this area, but the level is basic. Cover:
- Accountancy: accounting concepts and conventions, double entry, journal and ledger, trial balance, final accounts, depreciation and bank reconciliation
- Auditing: types of audit, internal control and internal check, vouching and verification, and the auditor’s report
- Insurance: the principles of insurance, types of life and general insurance, and the role of the regulator
Solve plenty of numerical questions on depreciation and final accounts, because they reward practice more than reading.
General studies
If you are also preparing for UPSC or a state PCS, you already have most of this. Otherwise use one standard school-level source per subject:
- Indian culture, heritage and freedom movement: art and architecture, religious movements, and the national movement from 1857 to 1947
- Development and the economy: growth, inflation, the budget, banking, labour and employment, and major reports
- Governance and the Constitution: Fundamental Rights, Directive Principles, Parliament, the executive, the judiciary, federalism and constitutional bodies
- General science and computer applications: everyday science, and computer basics such as hardware, software, networks, the internet and cyber security
- Current events: the last 12 months, with priority for labour, employment and social security news
Mathematics, statistics and English
The aptitude section rewards daily practice: percentages, ratios, averages, profit and loss, simple and compound interest, time and work, and basic statistics such as mean, median, mode and standard deviation. For English, practise error spotting, sentence improvement, synonyms and antonyms, idioms and comprehension.
Tests and revision: days 76 to 100
- Take a full 120-question test every third day under exam conditions
- Review each test the next day and update your one-page sheets
- In the final ten days, read only your sheets, error notes and current affairs summary
- Keep the last two days light
Negative marking
One-third of the marks for a question is deducted for each wrong answer. A blind guess among four options does not help on average, but a guess after ruling out two options usually does. Train this judgement in your tests, especially on Labour Code definitions, where options can look very similar.
Frequently asked questions
Is 100 days enough to prepare for APFC 2026?
Yes, if you study consistently and put the EPFO-specific areas first. Candidates with UPSC or state PCS preparation can give more of the time to Labour Codes, social security and accountancy.
Should I still read the old labour laws?
Treat the Labour Codes as the main syllabus. Knowing which older Acts each code brought together helps you answer questions that link the two.
I have no commerce background. How do I prepare accountancy?
Start with the concepts and the double-entry system, then practise numerical questions on final accounts and depreciation every day. The level is basic.
How many full-length tests should I take?
About eight in the last 25 days, each reviewed properly, is a good target.
For vacancies, eligibility and the full test pattern, read our UPSC EPFO APFC 2026 update.
