Salient features of Employees’ Enrolment Campaign, 2025

Employees’ Provident Fund Organisation (EPFO) has announced the Employees’ Enrolment Campaign (EEC), 2025, which commences on November 1, 2025, and concludes on April 30, 2026. The campaign offers a temporary provision for employers, regardless of their current coverage status, to voluntarily enroll eligible employees who were not brought under EPF coverage between July 1, 2017, and October 31, 2025. To participate, employers must file an online declaration, ensure their declared employees are alive and still working at the establishment, generate a Face Authentication-based Universal Account Number (UAN) via the UMANG App for each, and remit contributions using an Electronic Challan-cum-Return (ECR). The campaign includes key compliance relaxations: if the employee’s share of contributions was not deducted earlier, it is waived; the employer must pay only their share, along with interest and a lump-sum damage of $\text{₹}100$ per establishment, which covers all three schemes (EPF, EPS, and EDLI). Establishments facing compliance inquiries are still eligible, and successful participation may also qualify employers for benefits under the Pradhan Mantri-Viksit Bharat Rojgar Yojana (PM-VBRY), subject to its terms and conditions.

Employees Provident Fund Organisation
MINISTRY OF LABOUR & EMPLOYMENT, GOVERNMENT OF INDIA
HEAD OFFICE
NBCC Centre, Block-2, Ground Floor-4th Floor, East Kidwai Nagar, New Delhi-110023
Website: www.epfindia.gov.in, www.epfindia.nic.in

No.EEC/2025/E-1190921/13498. Dated: 29/10/2025

To,
All Additional Central P. F. Commissioners (Zones),
All Regional Provident Fund Commissioners-In-Charge of ROs

Subject: Implementation of Employees’ Enrolment Campaign, 2025 — Notification No. G.S.R. 749(E) dated 10.10.2025, G.S.R. No. 791(E) and 792(E) dated 27.10.2025-reg.

Sir/Madam,

Vide letter No. Z-25025/03/2024-SS-II dated 29.10.2025, the Ministry of Labour & Employment, Government of India, has conveyed the issuance of the following notifications, introducing the Employees’ Enrolment Campaign, 2025 under the relevant provisions of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952:

1. Notification No. G.S.R. 749(E) dated 10.10.2025 issued under the Employees’ Provident Funds Scheme, 1952;

2. Notification No. G.S.R. 791(E) issued under the Employees’ Pension Scheme, 1995, &

3. Notification No. G.S.R. 792(E) dated 27.10.2025 and the Employees’ Deposit-Linked Insurance Scheme, 1976.

A copy of the aforementioned notifications is enclosed herewith for information and necessary action by all concerned.

The salient features of the Employees’ Enrolment Campaign, 2025 are summarised below for information, necessary action, and wide dissemination:

1. The scheme shall commence on 1st November, 2025, and cease on 30th April, 2026.

2. Objective of the Scheme is to provide a special window for employers to voluntarily enroll eligible employees, who were left out from EPF coverage during the period 01.07.2017 to 31.10.2025, and to regularize their past compliance.

3. The Scheme applies to all establishments, irrespective of existing coverage status.

4. Employers may apply for EPF coverage if not previously covered and then declare and enroll employees who joined between 01.07.2017 and 31.10.2025.

5. Mandatory condition for implementation is that the employers must generate Face Authentication-based UAN through UMANG App for each declared employee and remit contributions using Electronic Challan-cum-Return (ECR).

6. The declaration can be filed online only via EPFO portal, linking ECR with a Temporary Return Reference Number (TRRN).

7. A lump sum damage of 2100 for each defaulting establishment shall be construed as compliance across the three schemes

8. Under the scheme, Employee Share stands waived for the declared period, only if not deducted earlier.

9. Employer is liable to deposit only the employer’s share, along with interest (under Sec 7Q) and administrative charges as well as Penal Damages amounting to lump-sum of Z 100.

10. Multiple declarations are not permitted.

11. The declaration can be made only in respect of such employees, which are alive and still working with the said establishment on the date of declaration.

12.All establishments are eligible to participate in the proposed Scheme irrespective of the fact whether any establishment is facing inquiries under section 7A of the Act or under paragraph 26B of the Scheme or under paragraph 8 of the Employees’ Pension Scheme, 1995. However, in case, declaration is given by employer pertaining to the stipulated period of inquiry, the benefits under the EEC, 2025 shall be confined to limiting the damages to the extent of notional damages of Rs.100/-

13. No suo-motu action shall be initiated for employees who exited prior to declaration, provided all eligible employees have been declared and no dues remain unpaid for past or present employees whose shares were deducted.

14. Declarations made through misrepresentation/suppression of facts shall be deemed void ab-initio, attracting penal action under the EPF Act and Schemes.

15. Employers declaring employees or registering afresh under this campaign shall also be eligible for benefits under PM-VBRY, subject to terms and conditions of PM-VBRY as specified in the scheme.

It is requested to ensure dissemination of the scheme to all establishments under jurisdiction, facilitate awareness campaigns/webinars for employers and stakeholders. set up dedicated helpdesks to address queries and assist with UAN generation, portal access, and declaration filing, monitor and ensure timely processing of declarations and submissions under the campaign.

[This is issued with the approval of CPFC]

Enclosure: Copy of Notifications dated 10.10.2025 and 27.10.2025

(P B VERMA)
Additional Central P.F. Commissioner (Compliance)

MINISTRY OF LABOUR AND EMPLOYMENT

NOTIFICATION

New Delhi, the 10th October, 2025

G.S.R. 749(E).— In exercise of the powers conferred by section 5 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’ Provident Funds Scheme, 1952, namely: –

1. Short title and commencement.— (i) This Scheme may be called the Employees’ Provident Funds (Amendment) Scheme, 2025.

(ii) It shall come into force on the 1^st day of November, 2025 and shall cease to operate on the 30^th day of April, 2026.

2. In the Employees’ Provident Funds Scheme, 1952, after paragraph 82A, the following paragraph shall be inserted, namely:-

“82B. Special provision in respect of Employees’ Enrolment Campaign, 2025.— Employees’ Enrolment Campaign, 2025 shall come into force on 1^st day of November, 2025 and shall cease to operate on 30^th day of April, 2026

2(i) Any employer, whether previously covered under the Act or not, shall be permitted to-

(a) apply for coverage, if not covered; and

(b) enrol all such employees who joined the said establishment between 1^st day of July, 2017 and 31^st day of October, 2025, who are alive and employed as on date of declaration, but who, for any reason, were not enrolled under the Scheme earlier.

(ii) The compliance in respect of such declared employees shall commence from the month of such declaration by the employer under the Employees’ Enrolment Campaign, 2025 provided that the employees’ share of contributions, have not been previously deducted and kept with the employer:

Provided that, in cases wherein inquiries under section 7A of the Act or under paragraph 26B of the Scheme or under paragraph 8 of the Employees’ Pension Scheme, 1995 are pending and the employer opts for the Employees’ Enrolment Campaign, 2025, both the employee and the employer contribution shall be payable as per provisions of the Act and Schemes made thereunder.

3. The employer intends to avail the benefit of Employees’ Enrolment Campaign, 2025 shall at the first instance ensure to create Face Authentication Technology- authenticated Universal Account Number through UMANG Application for each of the eligible employees being declared under the Scheme and make payment of their contributions through an Electronic Challan-cum-Return.

4. The Employer shall then make the declaration under the Employees’ Enrolment Campaign, 2025 through an online facility provided by Employees Provident Fund Organisation, where employer shall indicate the details of the employees enrolled and link it to the Electronic Challan-cum-Return (Temporary Return Reference Number) through which, payment of contributions has been made and pay damages of one hundred rupees.

5. The employer shall declare all the existing and eligible employees who joined the said establishment between 1st day of July, 2017 and 31^st day of October, 2025 and are alive and employed as on date of declaration.

6. The declaration by employers shall be accepted only through the Employees Provident Fund Portal.

7. The submission of multiple undertaking or declaration shall not be allowed.

8. On and from the date of declaration under this Scheme, the employer shall make regular compliance under the provisions of the Act.

9. All establishments are eligible to participate in the proposed Scheme irrespective of the fact whether any establishment is facing inquiries under section 7A of the Act or under paragraph 26B of the Scheme or under paragraph 8 of the Employees’ Pension Scheme, 1995.

10. In case, declaration is given by employer pertaining to the stipulated period of inquiry, the benefits under the Employees’ Enrolment Campaign, 2025 shall be confined to limiting the damages to the extent of notional damages as provided for under the Employees’ Enrolment Campaign, 2025 in respect of all existing and alive employees, their wages or amount of contributions and duration of their employment so declared.

11. The employer shall deposit contributions in respect of declared employees for past periods from their respective date of joining as declared by the employer, that-

(a) the employer shall only be required to pay the employer’s share, provided the employees’ share has not been deducted and kept with the employer;

(b) the employees’ share shall be waived, if not deducted by employer earlier.

(c) the employer shall pay interest for the past period under section 7Q of the Act along with administrative charges, as applicable.

12. The inquiry officer shall take into consideration the declaration as made under the Employees’ Enrolment Campaign, 2025 while deciding the matter.

13. The cases of assessments already concluded under Section 7A of the Act or under paragraph 26B of the
Scheme or under paragraph 8 of the Employees’ Pension Scheme, 1995 shall not be considered under the Employees Enrolment Campaign, 2025.

14. No suomotu compliance action shall be initiated by the Employees’ Provident Fund Organisation against
the employers who avail the benefits of Employees’ Enrolment Campaign, 2025, in respect of such employees who have already left the establishment as on the date of declaration, subject to submission of an undertaking by the establishment declaring that-

(a) all the existing and eligible employees have been declared; and

(b) no amount pertaining to the existing or earlier employees’ share of contribution which was deducted therefrom along with applicable amount of employers’ contributions in respect thereof, is pending for depositing in Employees’ Provident Fund Organisation, as per norms.

15. No case which pertains to the period prior to 1^st day of July, 2017 shall be covered under this Scheme.

16. Where a declaration under Sub-paragraph (4) has been made by misrepresentation or suppression of facts relating to declaration of eligible employees, employment and terms of employment of such declared employee, such declaration shall be void ab-initio and shall be deemed to have not been made under this Scheme and the employer making such declaration shall be liable to penal action in accordance with the provisions of the Act and the Schemes made thereunder.

(17) Eligibility criteria for availing Pradhan Mantri-Viksit Bharat Rojgar Yojana Benefits by the establishments covered under the Employees’ Enrolment Campaign, 2025:-

(a) all the employers who gets registered in Employees’ Provident Fund Organisation under the Employees’ Enrolment Campaign, 2025 or declare additional employees under the Employees’ Enrolment Campaign, 2025 shall be eligible to avail the benefits of Pradhan Mantri-Viksit Bharat Rojgar Yojana, subject to terms and conditions of that scheme and stipulations as made hereunder.

(b) the Pradhan Mantri-Viksit Bharat Rojgar Yojana shall be applicable to all of the employers who register in Employees’ Provident Fund Orgainsation or declare additional employees, in terms of provisions of the Employees’ Enrolment Campaign, 2025, from the date of submission of declaration.

(I) Part A Benefits: The first timers joining such establishments subsequent to the date of submission of declaration or final conclusion of the inquiry as the case may be, shall be eligible to avail the benefits under Part A of Pradhan Mantri-Viksit Bharat Rojgar Yojana, subject to fulfilment of the terms and conditions of the Scheme.

(II) Part B Benefits:

(i) Registration period under Part B of the Pradhan Mantri-Viksit Bharat Rojgar Yojana for the employers availing benefits of the Employees’ Enrolment Campaign, 2025 shall commence from the First day of the month following six completed months from date of submission of declaration or final conclusion of the Inquiry as the case may be, under the Employees’ Enrolment Campaign, 2025 and shall be up to 31^st July, 2027. All the eligibility criteria like threshold/net additionality, length of service of new employees etc. shall be calculated with effect from the said date.

(ii) For employers already registered with Employees’ Provident Fund Orgainsation, all additional employees declared under the Employees’ Enrolment Campaign, 2025 shall be added to their baseline. If the employer has already received benefits under the Pradhan Mantri-Viksit Bharat Rojgar Yojana before making a declaration under the Employees’ Enrolment Campaign, 2025, the benefit so given shall be adjusted against future payments. In case, no future payment is payable by such employers, Employees’ Provident Fund Orgainsation shall take necessary steps for recovery of such excess amount of benefits.

(iii) Employers shall submit all Electronic challan-cum-Returns for these six months along with applicable contributions.

(18) 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 sub-paragraph (4) as per the Employees’ Enrolment Campaign, 2025, shall be as follows, namely: –

(a) in paragraph 30, after sub-paragraph (1), the following proviso shall be inserted, namely: –

“Provided that, for the purpose of increasing coverage and extension of benefits under the Act and Schemes made thereunder, the member’s contribution shall stand waived under the Employees’ Enrolment Campaign, 2025 for the period beginning the 1st day of July, 2017 and ending the 31^st day of October, 2025:

Provided further that such waiver, under the Employees’ Enrolment Campaign, 2025, shall be applicable only if the member’s contribution has not been recovered from such member’s wages.”

(b) In paragraph 32-A, in sub-paragraph (1), after the Table, the following Table shall be inserted, namely:-

“TABLE-2

(Applicable for remittances in respect of valid declarations under Employees’ Enrolment Campaign, 2025)

[F. No. Z-25025/03/2024-SS-II]

ALOK MISHRA, Jt. Secy.

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 1^st day of November, 2025 and shall cease to operate on the 30^th 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:––

“TABLE

(Applicable for remittances in respect of valid declarations under Employees’ Enrolment Campaign, 2025)

[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.

MINISTRY OF LABOUR AND EMPLOYMENT
NOTIFICATION

New Delhi, the 27th October, 2025

G.S.R. 792(E).––– In exercise of powers conferred by section 6C 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’ Deposit Linked Insurance Scheme, 1976, namely:—

1. Short title and commencement.— (1) This Scheme may be called the Employees’ Deposit Linked Insurance (Second Amendment) Scheme, 2025.

(2) It shall come into force on the 1^st day of November, 2025 and shall cease to operate on the 30^th day of April, 2026.

3. In the Employees’ Deposit Linked Insurance Scheme, 1976, after paragraph 28A, the following paragraph shall be inserted, namely:––

“28B. 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 8A, after sub-paragraph (1), the following Table shall be inserted, namely:––

“TABLE

(Applicable for remittances in respect of valid declarations under Employees’ Enrolment Campaign, 2025)

[F.No. Z-25025/03/2024-SS-II]

ALOK MISHRA, Jt. Secy.

Note:- The Employees’ Deposit Linked Insurance Scheme, 1976 was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 488(E), dated the 28^th July, 1976 and was last amended vide notification no. G.S.R. 476(E) dated 18^th July, 2025.