On Aug. 22, 2026, IND LAB said EEC 2026, which took effect Jun. 29, 2026, provides firms an opportunity to enroll eligible employees who remained outside EPF coverage during period Apr. 1, 2009 to Mar. 31, 2026.
Employers must generate face authentication-based UAN through UMANG app for each declared employee; contributions must be remitted using ECR.
The campaign is open until Oct. 31, 2026.
Document dated Aug. 22, 2026, received from IND LAB Aug. 24, summarized Aug. 25.
On Oct. 14, IND LAB launched scheme re social security coverage.
IND LAB discussed launch of Employees' enrolment campaign 2025 (EEC 2025) to expand social security coverage of employees through voluntary declaration and enrolment.
Outline of Campaign
Employers can enroll all existing employees who joined establishment between Jul. 1, 2017 and Oct. 31, 2025, and who are alive and employed on date of declaration but were not enrolled in EPF scheme earlier due to any reason.
Employee's share of provident fund contribution for past period (from Jul. 1, 2017 to Oct. 31, 2025) shall stand waived, provided it was not deducted from employee's wages; employer only required to pay their own share for such period.
Employers availing this scheme shall be liable to pay nominal penal damage of INR 100 only as lump sum.
All establishments eligible to participate irrespective of whether establishment is facing inquiries under Employees' provident funds and miscellaneous provisions act, 1952 or under the enrolment scheme or under the Employees' pension scheme, 1995.
No suo moto compliance action shall be initiated by IND EPFO against employers who avail benefits of EEC in respect of employees who have already left establishment as on date of declaration.
All employers who get registered under EEC 2025 or declare additional employees under EEC 2025 shall be eligible to avail benefits of Pradhan Mantri-Viksit Bharat Rojgar Yojana, subject to certain terms and conditions under that scheme.
Employers required to make declaration through online facility provided by IND EPFO, where employer shall indicate details of employees enrolled and link it to electronic challan-cum-return through which payment of contributions has been made.
In addition to paying lump-sum penal damages of INR 100.
Effectiveness
The scheme shall be operational from Nov. 1, 2025 to Apr. 30, 2026.
Oct. 29, 2025 IND EPFO Circular
On Oct. 29, 2025, IND EPFO issued circular on above implementation of EEC 2025.
Employers must generate face authentication-based UAN through UMANG app for each declared employee; contributions must be remitted using electronic Challan-cum-return (ECR).
Declaration can be filed online only via IND EPFO portal, linking ECR with temporary return reference number (TRRN); multiple declarations not permitted.
Employee share stands waived for declared period, only if not deducted earlier; employer liable to deposit only employer's share, along with interest and administrative charges.
Lump sum damage of INR 100 for each defaulting establishment construed as compliance across three schemes.
Nov. 1, 2025 IND EPFO Launched Scheme
On Nov. 1, 2025, IND EPFO launched the Employees’ enrollment scheme – 2025.
The scheme is expected to facilitate wider EPF coverage and formalization of the workforce through simplified path for employers to regularize past omissions.
It shall be operational from Nov. 1, 2025 to Apr. 30, 2026.
Nov. 7, 2025 IND EPFO Implementation Calendar
On Nov. 7, 2025, IND EPFO issued calendar for ECC 2025, to ensure successful implementation; includes dates for final level nudging of employers in Apr. 2026.
Press note on final results is scheduled to be given on May 4, 2026.
Aug. 2026 Employees' Enrolment Campaign 2026
On Aug. 22, 2026, IND LAB said EEC 2026, which took effect Jun. 29, 2026, provides firms an opportunity to enroll eligible employees who remained outside EPF coverage during period Apr. 1, 2009 to Mar. 31, 2026.
Employers must generate face authentication-based UAN through UMANG app for each declared employee; contributions must be remitted using ECR.
The campaign is open until Oct. 31, 2026.
Document dated Aug. 22, 2026, received from IND LAB Aug. 24, summarized Aug. 25.
