On 10-2025, the Ministry of Labour and Employment notified Employees’ Provident Funds (‘EPF’) (Amendment) Scheme, 2025, introducing a special compliance initiative titled the Employees’ Enrolment Campaign, 2025.
The scheme will come into effect on 1-11-2025 and will remain operative till 30-4-2026.
Key Takeaways:
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The campaign is designed to broaden the reach of social security under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952.
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It provides a one-time compliance opportunity for employers to enroll employees who were previously not registered under the EPF Scheme.
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It applies to employees who:
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Joined between 01-7- 2017 and 31-10- 2025.
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Are alive and employed on the date of declaration.
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Employees who joined before 1-7-2017 are not eligible under this scheme.
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Employers who are not yet registered with Employees’ Provident Fund Organisation (‘EPFO’) can apply for coverage during the campaign period.
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Participating employers are required to:
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Create Face Authentication—verified Universal Account Numbers (‘UANs’) for each eligible employee using the UMANG App, ensuring secure identity verification.
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Deposit contributions through the Electronic Challan-cum-Return (‘ECR’) system, which facilitates digital payment and record tracking.
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All eligible employees will declare online via the EPFO portal, and the declaration will be linked to the corresponding ECR.
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A flat damage fee of ₹100 is applicable per declaration. Employers are allowed to submit only one consolidated declaration covering all eligible employees.
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Employers are required to pay their full share of EPF contributions. The employee’s share is waived if it was not previously deducted from wages.
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For contributions related to past periods, employers will also be required to pay interest under Section 7Q and administrative charges.
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If any inquiry under Section 7A or related provisions is pending, both employer and employee contributions will be paid in full.
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These provisions are intended to help employers rectify past non-compliance while ensuring employees receive EPF benefits.
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The declaration will be submitted online and linked to the ECR using a Temporary Return Reference Number.
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Employers will maintain regular EPF compliance from the date of declaration onward.
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Contributions for past employment periods will be deposited based on the declared date of joining of each employee.
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Inquiry officers are required to consider the declaration during proceedings. However, cases already concluded under Section 7A or related provisions are excluded from the campaign.
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EPFO will not initiate suo motu compliance action against employers for employees who have left the establishment before the declaration date, provided:
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All eligible employees have been declared
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No pending contributions remain
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Any declaration made through misrepresentation or concealment of facts will be considered invalid and subject to penal action under the EPF Act.
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The amendment is linked with the Pradhan Mantri-Viksit Bharat Rojgar Yojana (‘PMVBRY’), allowing employers who register or declare additional employees under this campaign to avail PMVBRY benefits.
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Under Part A, benefits apply to new employees who join after the declaration or conclusion of any pending inquiry.
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Under Part B, eligibility begins six months after the declaration or inquiry conclusion and continues until 31-7-2027. Metrics such as net additionality and length of service will be calculated from this start date.
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If PMVBRY benefits were already received before the declaration, they will be adjusted against future payments or recovered if no future payments are due.
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Employers can submit ECRs for the 6-month period along with applicable contributions to qualify for PMVBRY benefits.
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Paragraph 30 of the EPF Scheme has been amended to waive the employee’s contribution for the campaign period, provided it was not deducted from wages.
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A new Table-2 under Paragraph 32-A introduces a flat damage fee of ₹100 for defaults occurring between 1-7-2017 and 31-10-2025.
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This ₹100 fee is considered full compliance under the:
