EPFO Launches Employees’ Enrolment Scheme 2025: Eligibility, Features, and Penalties Explained

Introduction 

The Ministry of Labour & Employment rolled out the Employees’ Enrolment Scheme- 2025 on the 73rd Foundation Day of the Employees’ Provident Fund Organisation (EPFO) on November 1. This scheme has been launched to encourage voluntary compliance and provide social security to all qualified employees.

In addition, the Labour Minister launched the redesigned homepage of EPFO at www.epfo.gov.in, which now offers an enhanced interface, improved navigation, and simplified access to essential services and information for stakeholders.

About Employees’ Enrolment Scheme -2025

• The Employees’ Enrolment Scheme -2025 permits employers to voluntarily enrol eligible employees who were left out of EPF coverage between July 1, 2017 and October 31, 2025 and also to regularise their previous compliance with the Employees’ Provident Funds and Miscellaneous Provisions Act,1952.

Timeline 

• The scheme shall remain open for six months, from November 1, 2025, to April 30, 2026.

Eligibility 

• The scheme covers all establishments, regardless of their existing EPF coverage, and allows them to declare any employee engaged between July 1, 2017, and October 31, 2025, through the EPFO portal. 
• As per the Ministry release,” In respect of such employees, the employee’s share has been waived for the declared period if not deducted earlier. The employer’s obligation is limited to remitting the employer’s share, interest (Section 7Q), administrative charges, and the RS 100 penal damages.
• A lump sum penalty of Rs 100 per establishment will be deemed compliance across

three EPF schemes”.

• The compulsory conditions are that employers shall generate a Face Authentication-based UAN through the UMANG App for each employee and use Electronic Challan-cum-Return (ECR) to remit contributions.

Establishment liable for penal damages?

The establishments which is under inspection under Section 7A, Para 26B, Para 8 of the EPF-1995 remain eligible, with damages restricted to Rs 100 nominally. The EPFO shall not take any action on its own initiative for compliance.

Salient Features of Employees’ Enrolment Campaign,2025, as per the EPFO circular issued on October 29, 2025

1.  The program will launch on November 1 and cease on April 30, 2026.
2. The purpose of the scheme is to provide special window employers to voluntarily enrol eligible employees, who were left out of EPF coverage during the period of July 1, 2017, to October 31 2025, and to validate their past compliance.
3. This applied to all establishments, despite of the existing coverage status.
4. Employers may opt for EPF coverage if not already enrolled, and subsequently register and enroll employees who joined between July 1, 2017, and October 31, 2025.
5. It is a compulsory condition for execution that the employers must generate Face Authentication-based UAN through the UMAANG APP for each declared employee and remit contribution using Electronic Challan-cum Return (ECR).
6. Employers can submit the declaration online via the EPFO portal by connecting the ECR to a Temporary Return Reference Number (TRRN).
7. For each defaulting establishment, a fixed damage of Rs 100 will be considered as compliance under the three scheme.
8.  The employee share stands waived for the declared period, only if not deducted earlier under the scheme.
9. The employer shall deposit only the employer’s contribution, together with interest under Section 7Q, administrative charges, and a lump-sum penal damage of Rs. 100.
10. Multiple declarations are not allowed.
11. A declaration can be made only for employees who are alive and actively employed with the establishment on the date of submission.
12.  Any establishment may participate in the proposed scheme, even if facing inquiries under Section 7A of the Act, paragraph 26B of the scheme, or paragraph 8 of the Employees’ Pension Scheme, 1995. However, where a declaration is submitted for the period under inquiry, the scheme’s benefits will be capped at  Rs. 100 as notional damages.
13. The suo-moto action shall not be initiated for employees who left before the declaration,   provided all eligible employees have been declared and no dues remain unpaid for past or present employees whose contributions were deducted.
14. Any declaration made through misrepresentation or suppression of facts shall be treated as void ab initio and may attract penal action under the EPF Act and Schemes.
15. Employers who declare employees or register afresh under this campaign shall also be eligible for benefits under PM-VBRY, subject to the terms and conditions specified in the scheme.

Conclusion

The Employees’ Enrolment Scheme – 2025 offers a unique opportunity for employers to regularise past EPF compliance, extend social security benefits to eligible employees, and benefit from a simplified, online declaration process. By adhering to the scheme’s conditions, employers can ensure compliance with minimal penal liability and contribute to the welfare of their workforce.