EPFO Offers Low-Penalty Route For Employers To Enrol Left-Out Employees, Check How To Do It

Under existing rules, all employees earning up to Rs 15,000 in basic pay must be enrolled in EPFO schemes.

The Employee Provident Fund Organisation (EPFO) has announced a six-month window for employers to declare left-out employees between July 01, 2017 and October 31, 2025. It will help them to regularise past compliance. It has the option to avail benefits under the Employees’ Enrolment Scheme 2025. The special six-month window is open between November 01, 2025 and April 30, 2026.

The regulator is offering several benefits to employers for declaring left-out employees under the scheme. One of the key benefits is a nominal penalty of Rs 100 per establishment for declaring left-out employees. Moreover, there will be no suo moto action during the scheme period against employers.

There is a provision to waive the employee share if not deducted.

All establishments, whether already covered or not covered under the

EPF & MP Act, 1952, are eligible to participate in the Employees’

Enrolment Campaign, 2025.

The objective of the EEC–2025 is to:

a. Facilitate voluntary compliance by employers in enrolling all eligible

employees left out of EPF coverage;

b. Enable employers to regularize past defaults with minimal penal

consequences; and

c. Broaden the social security coverage under the EPF & MP Act, 1952.

How Can They Declare?

Declarations can be filed online only through the EPFO Portal.

Employers will generate a Face Authentication–based UAN for

each declared employee using the UMANG App.

Contributions will be remitted using Electronic Challan-cum-Return

(ECR) linked to a Temporary Return Reference Number (TRRN)

generated during the declaration process.