EPFO Employees’ enrolment campaign 2026: Employers can declare missed workers till October 31

The Employees’ Provident Fund Organisation (EPFO) has opened a one-time window for employers to enrol eligible workers who were left out of EPF coverage in the past. Under the Employees’ Enrolment Campaign 2026, employers can make declarations for eligible employees for the period from April 1, 2009, to March 31, 2026.

The campaign, which began on July 1, 2026, allows employers to regularise past compliance and extend social-security benefits to workers who should have been covered under the EPF framework. The scheme was notified by EPFO on June 29.

What is the Employees’ Enrolment Campaign 2026?

The campaign allows employers to voluntarily declare employees who were eligible for EPF membership but were not enrolled during the specified period.

It is available to establishments that already have EPF coverage as well as eligible establishments that were not previously covered. Establishments that fall within the EPF coverage requirements can first obtain coverage and subsequently declare eligible employees under the campaign.

Employers have time until October 31, 2026, to submit their declarations.

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Who is eligible?

The campaign covers employees who met the applicable conditions for EPF membership but were left out between April 1, 2009, and March 31, 2026.

Simply having worked for an establishment during this period does not automatically make an employee eligible. The worker must have met the relevant EPF membership conditions.

EPFO's implementation provisions also require the employee to be alive and continuing to work with the establishment on the date the declaration is made.

What relief is available?

One of the key benefits concerns the employee's share of EPF contributions. If the employer did not deduct the employee's contribution from wages when it should have, that share can be waived under the campaign, subject to the scheme's conditions.

However, employers remain responsible for paying their own contribution, along with applicable interest and administrative charges.

The scheme also provides for lump-sum damages of ₹100 per defaulting establishment, replacing the normal damages framework for delayed EPF compliance.

This means the campaign is not a blanket waiver of all past EPF liabilities.

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What if contribution was already deducted?

The employee-share waiver applies only where the contribution was not deducted from wages earlier. If an employer had already deducted the employee's EPF contribution, that amount cannot be treated as waived.

Employers should therefore verify payroll and contribution records before submitting declarations.

How can employers enrol workers?

Declarations can be submitted online through the EPFO employer portal. For employees being enrolled under the campaign, EPFO's implementation process requires Face Authentication-based UAN generation through the UMANG app.

Employers must subsequently report contributions through the Electronic Challan-cum-Return process. The declaration is linked to a Temporary Return Reference Number (TRRN). Multiple declarations are permitted, allowing establishments to regularise eligible employees in batches before the October 31 deadline.

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