EPFO’s EES-2025 offers employers one-time chance to regularise past EPF non-compliance

The Employees’ Provident Fund Organisation (EPFO) has called on employers to take advantage of a special one-time enrolment initiative that offers a six-month compliance window to voluntarily bring eligible employees under EPF coverage for earlier periods of non-compliance. The move, announced through an official statement on Thursday, is aimed at widening India’s social security net while providing employers a simplified route to regularise past lapses.
The facility applies to employees who were left out of EPF coverage between July 1, 2017, and October 31, 2025. By opening a time-bound window, EPFO hopes to encourage voluntary compliance and reduce disputes arising from delayed or missed enrolments.

One-time enrolment window under EES-2025

As part of this push, EPFO has introduced the Employees’ Enrolment Scheme (EES)-2025, a facilitation-driven measure designed to ease compliance burdens on employers. The scheme will open a six-month window beginning November 2025, during which establishments can voluntarily enrol eligible employees who were previously excluded from EPF coverage.

According to the statement, establishments that were not covered under the EPF Act earlier can also apply for coverage during this period and subsequently declare and enrol eligible employees. EPFO said the initiative is intended to help employers regularise past non-compliance without being drawn into lengthy litigation or complex enforcement proceedings.

Limited liability

A key feature of EES-2025 is the relief it offers on past liabilities. In cases where employee contributions were not deducted earlier, employers will be required to deposit only the employer’s share of contributions, along with applicable interest under Section 7Q, administrative charges, and penal damages capped at a lump sum of Rs 100. Once paid, this will be treated as full compliance under all three EPFO-administered schemes.

The scheme is also open to establishments that are currently facing assessment or inquiry proceedings. Employers enrolling eligible workers under EES-2025 may also be able to avail benefits under the Pradhan Mantri Viksit Bharat Rojgar Yojana, subject to the conditions of that scheme.

Calling EES-2025 a time-bound opportunity, EPFO urged employers to participate actively and support the broader national goal of “Social Security for All”. To drive adoption, the organisation plans to reach out to identified defaulting employers through SMS and email campaigns. A nationwide awareness drive has also been launched, while EPFO is coordinating with other government authorities to push for the inclusion of contractual and casual workers under the EPF framework.