Employees’ Enrolment Scheme – 2025: Making EPF Compliance Easier for Employers

The Ministry of Labour & Employment has launched the Employees’ Enrolment Scheme (EES) 2025 to expand social security coverage and help employers voluntarily correct past EPF non-compliance with minimal penalty. This initiative provides a structured, penalty-relaxed pathway for organizations to regularize employee enrolment under the EPF Act.

What is the Employees’ Enrolment Scheme – 2025?

The Employees’ Enrolment Scheme (EES) 2025 is a one-time compliance initiative introduced by the EPFO to help employers voluntarily register eligible employees who were left out of EPF coverage between July 1, 2017, and October 31, 2025.

The scheme is available for a limited six-month window, from November 1, 2025, to April 30, 2026. During this period, establishments can regularize past EPF obligations by paying a fixed penalty of just ₹100 per establishment, with no additional damages, interest, or punitive action, making this a rare and low-risk opportunity to become fully compliant.

Who stands to benefit from the EES 2025 scheme?

Eligible Employers -

All establishments, whether currently covered under EPF or not, can benefit. This includes any employer who engaged eligible employees during the applicable period but did not enrol them under the EPF Act.

Eligible Employees -

• Joined between July 1, 2017, and October 31, 2025.
• Are still alive and currently employed with the establishment.
• Were never enrolled under EPF during this period.

These employees can now be officially declared through the EPFO portal.

Why should employers register under this scheme?

• No Heavy Penalties for Past Defaults.
• Employers only pay ₹100 nominal damages, instead of extensive penalties.
• No Employee Share Liability for Past Periods.
• If the employee’s share was not deducted earlier, it is fully waived.
• Protection From Retrospective Action.
• EPFO will not initiate suo-motu action for prior non-enrolment if all eligible employees are declared.
• Simplified Compliance Process.
• The declaration process is fully online, structured, and supported through a Temporary Return Reference Number (TRRN)-linked ECR filing.

What are the key compliance features of EES 2025?

As per the EPFO circular (October 29, 2025), the scheme includes the following essential provisions

1. Valid from Nov 1, 2025, to Apr 30, 2026.
2. Enables voluntary enrolment of employees excluded between July 1, 2017, and October 31, 2025.
3. Applicable to all establishments, regardless of previous EPF status.
4. Newly registering establishments can declare and enroll eligible employees immediately.
5. Mandatory Face Authentication-based UAN generation via UMANG App and then declare the employees and remit contributions through the Electronic Challan-cum-Return (ECR) system.
6. Declarations must be filed only through the EPFO portal, linked to a valid TRRN for ECR filing.
7. A one-time lump-sum damage of ₹100 per establishment applies across all EPF schemes.
8. The employee’s EPF share is waived if it was not deducted earlier.
9. The employer is required to pay only the employer’s share, applicable Section 7Q interest, administrative charges, and the ₹100 penalty.
10. Each establishment can submit only one declaration under the scheme, making accuracy essential.
11. Declarations are permitted only for employees who are currently alive and still on the payroll.
12. Establishments under Section 7A, 26B, or Para 8 proceedings are still eligible to apply under EES 2025.
13. No action will be initiated for employees who have already exited, as long as all currently eligible employees are properly declared.
14. Incorrect or false declarations will be treated as void and may attract penal consequences.
15. Eligible employers may also avail PM-VBRY benefits, subject to applicable scheme conditions.

Steps Employers Should Take to Join EES 2025?

• Identify Eligible Employees

Create a consolidated list of employees who worked between July 1, 2017, and October 31, 2025, who were eligible for EPF coverage, but were not enrolled during that period.

• Generate Face-Authenticated UANs

Use the UMANG app to complete Aadhaar-based facial authentication for every eligible employee.

• File Online Declaration

Submit employee details on the EPFO portal and link the declaration to a valid TRRN.

• Submit Employer Contributions

Pay only the employer’s EPF contribution, along with applicable interest, administrative charges, and the ₹100 one-time penalty, by completing the ECR filing process.

• Maintain Ongoing Compliance

Maintain regular, on-time monthly EPF filings for all employees covered under the declaration.

What is the date of coverage under EES 2025?

• Coverage begins only from the date the employer completes the declaration and registration process.
• Contributions are not collected for prior periods, and benefits do not apply retrospectively.
• Compliance becomes active immediately from the declaration date onwards.

Will there be any penalties or inspections?

• No inspections will be conducted for periods before the declaration date.
• No demand will be raised for backdated contributions.
• The process is voluntary, simple, and penalty-relaxed, making it easier for employers to comply without fear of punitive actions.

How EES 2025 Supports National Social-Security Objectives?

• Expands EPF coverage to a wider range of workers, including contractual, casual, and long-serving employees.
• Encourages voluntary compliance by reducing procedural and administrative barriers.
• Improves transparency and makes adherence to EPF regulations simpler and more consistent.
• Supports the creation of a more secure, inclusive, and socially protected workforce across India.

How can TankhaPay help employers streamline EES 2025 compliance?

• Support for All Worker Categories: Manage on-roll, off-roll, and contractual employees from a single platform.
• Centralized Dashboard: Get real-time visibility into EPF filings, ECR status, TRRN tracking, and contribution details.
• End-to-End Compliance Filing: Ensure PF, ESIC, TDS, and other statutory returns are filed accurately and on time.
• Complete PF Registration Support: Full handling of EPF establishment registration and employee declarations.
• Integrated Payroll System: Automated and accurate calculation of EPF contributions, interest, and challan generation.

Why it Matters

The Employees’ Enrolment Scheme (EPF) 2025 gives employers a one-time opportunity to regularize past EPF gaps without heavy penalties or past liabilities. With simplified declarations and damages capped at ₹100, the scheme removes long-standing compliance barriers and makes voluntary enrolment practical and low risk.

The scheme strengthens India’s social security net by bringing previously uncovered workers into EPF. With HR tech like TankhaPay, businesses can move faster, automating payroll, simplifying EPF compliance, and maintaining clear regulatory visibility, while giving employees stronger financial security and peace of mind.

Want to see how TankhaPay can simplify EPF compliance? Let’s connect.