The Ministry of Labour and Employment has notified the Employees’ Pension (Amendment) Scheme, 2025, which will be in force temporarily from November 1, 2025, to April 30, 2026. This amendment adds Paragraph 43C to the Employees’ Pension Scheme, 1995, creating a special provision for employees enrolled during the Employees’ Enrolment Campaign, 2025. This provision modifies the standard damage rate for past contribution defaults for this specific group of newly declared members. For any default period between July 1, 2017, and October 31, 2025, the damage payable is fixed at a lump-sum of one hundred rupees ($100$). A key detail is that payment of this $\$100$ damage amount under the special provision for the Enrolment Campaign in any of the three related schemes—the Employees’ Provident Funds Scheme, 1952, the Employees’ Deposit Linked Insurance Scheme, 1976, or the Employees’ Pension Scheme, 1995—will be considered full compliance for the damage requirement across all three schemes. This measure aims to simplify and limit the penalty for prior non-compliance for newly regularized employees.
MINISTRY OF LABOUR AND EMPLOYMENT
NOTIFICATION
New Delhi, the 27th October, 2025
G.S.R. 791(E).––– In exercise of powers conferred by section 6A read with sub-section (1) of section 7 of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952), the Central Government hereby makes the following Scheme further to amend the Employees’ Pension Scheme, 1995, namely:––
1. Short title and commencement.— (1) This Scheme may be called the Employees’ Pension (Amendment) Scheme, 2025.
(2) It shall come into force on the 1st day of November, 2025 and shall cease to operate on the 30th day of April, 2026.
2. In the Employees’ Pension Scheme, 1995, after paragraph 43-B, the following paragraph shall be inserted, namely: ––
“43C. Special provision in respect of Employees’ Enrolment Campaign, 2025. –– The exceptions and modifications subject to which the provisions of this Scheme shall apply, in relation to the employees’ whose membership have been declared under paragraph 82B of the Employees’ Provident Funds Scheme, 1952, in accordance with the Employees’ Enrolment Campaign, 2025, shall be as follows, namely:––
In paragraph 5, after sub-paragraph (1), the following Table shall be inserted, namely:––
(Applicable for remittances in respect of valid declarations under Employees’ Enrolment Campaign, 2025)
| Period of default | Rate of damages |
| (1) | (2) |
| Between the 1st day of July, 2017 to the 31st day of October, 2025. | One hundred rupees only lump sum, provided that payment of one hundred rupees under the special provision for the Employees’ Enrolment Campaign, 2025 under any of the three Schemes i.e. the
Employees’ Provident Funds Scheme, 1952, the Employees’ Deposit Linked Insurance Scheme, 1976, the Employees’ Pension Scheme, 1995 shall be construed as compliance to the requirement under this Table”.” |
[F.No. Z-25025/03/2024-SS-II]
ALOK MISHRA, Jt. Secy.
Note:- The Employees’ Pension Scheme, 1995 was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 748(E), dated the 16th November, 1995 and was last amended vide notification no. G.S.R. 327(E) dated 14th June, 2024.
