EPFO Amnesty Scheme for Past PF Compliance
Notification: G.S.R. 749(E) dated 10 October 2025
Issued by: Ministry of Labour & Employment, Government of India
Legal Basis: EPF & MP Act, 1952 – Section 5 read with Section 7(1)
Effective Period: 1 November 2025 to 30 April 2026
🔍 Overview
The Ministry of Labour & Employment has launched a one-time amnesty scheme titled “Employees’ Enrolment Campaign, 2025 (EEC 2025)” by inserting Paragraph 82B in the EPF Scheme, 1952.
The campaign allows all employers—whether currently covered or not under EPFO—to voluntarily enrol previously un-enrolled employees and regularise PF compliances for the past period 1 July 2017 to 31 October 2025, with minimal financial impact.
🎯 Key Objectives
Enable voluntary PF enrolment of left-out employees
Regularise historical non-compliance without penal consequences
Encourage formalisation of employment
Align employers with EPFO and PMVBRY benefits
🗂️ Salient Features of EEC 2025
| Particulars | Details |
|---|---|
| Scheme Name | Employees’ Enrolment Campaign, 2025 |
| Coverage Period | 1 July 2017 – 31 October 2025 |
| Campaign Window | 1 Nov 2025 – 30 Apr 2026 |
| Eligible Employers | All establishments (covered or uncovered) |
| Eligible Employees | Joined between 1 July 2017 and 31 Oct 2025, alive and on rolls on date of declaration |
| Employee Contribution | Waived (if not deducted earlier) |
| Damages | ₹100 only (one-time lump sum) |
| Interest (u/s 7Q) | Payable on employer’s share |
| Administrative Charges | Payable |
| Mode of Declaration | Online via EPFO Portal |
🧾 Compliance Procedure
Step 1: UAN Generation
Create UAN through Face Authentication using the UMANG App for all eligible employees.
Step 2: ECR Preparation
Generate Electronic Challan-cum-Return (ECR) including:
Employer’s PF contribution
Interest under Section 7Q
Administrative charges
₹100 damages (one-time)
Step 3: Online Declaration
Submit declaration under EEC 2025 on the EPFO portal and link it with the corresponding TRRN/ECR.
Step 4: Ongoing Compliance
From the month of declaration, ensure regular monthly EPF, EPS, and EDLI compliance.
💰 Financial Impact Summary
| Component | Employer Liability | Remarks |
|---|---|---|
| Employer’s PF Share | ✔ Payable | For entire past service period |
| Employee’s PF Share | ❌ Waived | If not previously deducted |
| Interest (Sec. 7Q) | ✔ Payable | On employer share only |
| Admin Charges | ✔ Payable | As applicable |
| Damages | ₹100 only | One-time for all schemes |
⚖️ Damages Structure (New Table-2 under Para 32-A)
| Period of Default | Damages |
|---|---|
| 1 July 2017 – 31 Oct 2025 | ₹100 (lump sum, one-time) |
⚠️ Important Conditions
Only one declaration permitted per establishment
All eligible employees must be declared together
False declarations or suppression of facts will render the declaration void ab initio and invite penal action
Matters already concluded under Section 7A / Para 26B / Para 8 will not be reopened
No suo-motu EPFO action if declaration and undertaking are correctly filed
Period prior to 1 July 2017 is excluded
🔗 Linkage with PM-Viksit Bharat Rojgar Yojana (PMVBRY)
Employers enrolling or declaring employees under EEC 2025 may also qualify for PMVBRY incentives, subject to scheme conditions.
| PMVBRY Component | Applicability |
|---|---|
| Part A | New employees joining after declaration |
| Part B | Benefits after 6 months from declaration, valid up to 31 July 2027 |
| Baseline Adjustment | Employees declared under EEC 2025 added to baseline |
| Adjustment Clause | Previously availed benefits may be adjusted/recovered |
✅ Benefits for Employers
Advantages
Regularisation of PF defaults since 2017
Waiver of employee contribution
Nominal ₹100 damages instead of heavy penalties
Protection from prosecution if declaration is truthful
Eligibility for PMVBRY incentives
Precautions
Verify employee data carefully
Ensure valid UAN creation through UMANG
Maintain wage, attendance, and employment records
⏳ Campaign Validity
Start Date: 1 November 2025
End Date: 30 April 2026
🔔 Conclusion
The Employees’ Enrolment Campaign, 2025 offers a rare and time-bound opportunity for employers to clean up historical PF non-compliance at minimal cost and zero litigation risk with CPS llp group. Employers are strongly advised to utilise this six-month compliance window before routine enforcement and inspections resume.