Employees’ Provident Funds (Amendment) Scheme, 2025
MINISTRY OF LABOUR AND EMPLOYMENT
NOTIFICATION
New Delhi, the 10th October, 2025
G.S.R. 749(E).— In exercise of the powers conferred by section 5 read with sub-section (1) of section 7 of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952), the Central Government hereby makes the following Scheme further to amend the Employees’ Provident Funds Scheme, 1952, namely: –
1. Short title and commencement.— (i) This Scheme may be called the Employees’ Provident Funds (Amendment) Scheme, 2025.
(ii) It shall come into force on the 1st day of November, 2025 and shall cease to operate on the 30th day of April, 2026.
2. In the Employees’ Provident Funds Scheme, 1952, after paragraph 82A, the following paragraph shall be inserted, namely:-
“82B. Special provision in respect of Employees’ Enrolment Campaign, 2025.— Employees’ Enrolment Campaign, 2025 shall come into force on 1st day of November, 2025 and shall cease to operate on 30th day of April, 2026
2(i) Any employer, whether previously covered under the Act or not, shall be permitted to-
- (a) apply for coverage, if not covered; and
- (b) enrol all such employees who joined the said establishment between 1st day of July, 2017 and 31st day of October, 2025, who are alive and employed as on date of declaration, but who, for any reason, were not enrolled under the Scheme earlier.
(ii) The compliance in respect of such declared employees shall commence from the month of such declaration by the employer under the Employees’ Enrolment Campaign, 2025 provided that the employees’ share of contributions, have not been previously deducted and kept with the employer:
Provided that, in cases wherein inquiries under section 7A of the Act or under paragraph 26B of the Scheme or under paragraph 8 of the Employees’ Pension Scheme, 1995 are pending and the employer opts for the Employees’ Enrolment Campaign, 2025, both the employee and the employer contribution shall be payable as per provisions of the Act and Schemes made thereunder.
3. The employer intends to avail the benefit of Employees’ Enrolment Campaign, 2025 shall at the first instance ensure to create Face Authentication Technology- authenticated Universal Account Number through UMANG Application for each of the eligible employees being declared under the Scheme and make payment of their contributions through an Electronic Challan-cum-Return.
4. The Employer shall then make the declaration under the Employees’ Enrolment Campaign, 2025 through an online facility provided by Employees Provident Fund Organisation, where employer shall indicate the details of the employees enrolled and link it to the Electronic Challan-cum-Return (Temporary Return Reference Number) through which, payment of contributions has been made and pay damages of one hundred rupees.
5. The employer shall declare all the existing and eligible employees who joined the said establishment between 1st day of July, 2017 and 31st day of October, 2025 and are alive and employed as on date of declaration.
6. The declaration by employers shall be accepted only through the Employees Provident Fund Portal.
7. The submission of multiple undertaking or declaration shall not be allowed.
8. On and from the date of declaration under this Scheme, the employer shall make regular compliance under the provisions of the Act.
9. All establishments are eligible to participate in the proposed Scheme irrespective of the fact whether any establishment is facing inquiries under section 7A of the Act or under paragraph 26B of the Scheme or under paragraph 8 of the Employees’ Pension Scheme, 1995.
10. In case, declaration is given by employer pertaining to the stipulated period of inquiry, the benefits under the Employees’ Enrolment Campaign, 2025 shall be confined to limiting the damages to the extent of notional damages as provided for under the Employees’ Enrolment Campaign, 2025 in respect of all existing and alive employees, their wages or amount of contributions and duration of their employment so declared.
11. The employer shall deposit contributions in respect of declared employees for past periods from their respective date of joining as declared by the employer, that-
- (a) the employer shall only be required to pay the employer’s share, provided the employees’ share has not been deducted and kept with the employer;
- (b) the employees’ share shall be waived, if not deducted by employer earlier.
- (c) the employer shall pay interest for the past period under section 7Q of the Act along with administrative charges, as applicable.
12. The inquiry officer shall take into consideration the declaration as made under the Employees’ Enrolment Campaign, 2025 while deciding the matter.
13. The cases of assessments already concluded under Section 7A of the Act or under paragraph 26B of the Scheme or under paragraph 8 of the Employees’ Pension Scheme, 1995 shall not be considered under the Employees Enrolment Campaign, 2025.
14. No suomotu compliance action shall be initiated by the Employees’ Provident Fund Organisation against the employers who avail the benefits of Employees’ Enrolment Campaign, 2025, in respect of such employees who have already left the establishment as on the date of declaration, subject to submission of an undertaking by the establishment declaring that-
- (a) all the existing and eligible employees have been declared; and
- (b) no amount pertaining to the existing or earlier employees’ share of contribution which was deducted therefrom along with applicable amount of employers’ contributions in respect thereof, is pending for depositing in Employees’ Provident Fund Organisation, as per norms.
15. No case which pertains to the period prior to 1st day of July, 2017 shall be covered under this Scheme.
16. Where a declaration under Sub-paragraph (4) has been made by misrepresentation or suppression of facts relating to declaration of eligible employees, employment and terms of employment of such declared employee, such declaration shall be void ab-initio and shall be deemed to have not been made under this Scheme and the employer making such declaration shall be liable to penal action in accordance with the provisions of the Act and the Schemes made thereunder.
(17) Eligibility criteria for availing Pradhan Mantri-Viksit Bharat Rojgar Yojana Benefits by the
establishments covered under the Employees’ Enrolment Campaign, 2025:-
(a) all the employers who gets registered in Employees’ Provident Fund Organisation under the Employees’ Enrolment Campaign, 2025 or declare additional employees under the Employees’ Enrolment Campaign, 2025 shall be eligible to avail the benefits of Pradhan Mantri-Viksit Bharat Rojgar Yojana, subject to terms and conditions of that scheme and stipulations as made hereunder.
(b) the Pradhan Mantri-Viksit Bharat Rojgar Yojana shall be applicable to all of the employers who register in Employees’ Provident Fund Orgainsation or declare additional employees, in terms of provisions of the Employees’ Enrolment Campaign, 2025, from the date of submission of declaration.
(I) Part A Benefits: The first timers joining such establishments subsequent to the date of submission of declaration or final conclusion of the inquiry as the case may be, shall be eligible to avail the benefits under Part A of Pradhan Mantri-Viksit Bharat Rojgar Yojana, subject to fulfilment of the terms and conditions of the Scheme.
(II) Part B Benefits:
- (i) Registration period under Part B of the Pradhan Mantri-Viksit Bharat Rojgar Yojana for the employers availing benefits of the Employees’ Enrolment Campaign, 2025 shall commence from the First day of the month following six completed months from date of submission of declaration or final conclusion of the Inquiry as the case may be, under the Employees’ Enrolment Campaign, 2025 and shall be up to 31st July, 2027. All the eligibility criteria like threshold/net additionality, length of service of new employees etc. shall be calculated with effect from the said date.
- (ii) For employers already registered with Employees’ Provident Fund Orgainsation, all additional employees declared under the Employees’ Enrolment Campaign, 2025 shall be added to their baseline. If the employer has already received benefits under the Pradhan Mantri-Viksit Bharat Rojgar Yojana before making a declaration under the Employees’ Enrolment Campaign, 2025, the benefit so given shall be adjusted against future payments. In case, no future payment is payable by such employers, Employees’ Provident Fund Orgainsation shall take necessary steps for recovery of such excess amount of benefits.
- (iii) Employers shall submit all Electronic challan-cum-Returns for these six months along with applicable contributions.
(18) The exceptions and modifications subject to which the provisions of this Scheme shall apply, in relation to the employees’ whose membership have been declared under sub-paragraph (4) as per the Employees’ Enrolment Campaign, 2025, shall be as follows, namely: –
(a) in paragraph 30, after sub-paragraph (1), the following proviso shall be inserted, namely: –
“Provided that, for the purpose of increasing coverage and extension of benefits under the Act and Schemes made thereunder, the member’s contribution shall stand waived under the Employees’ Enrolment Campaign, 2025 for the period beginning the 1st day of July, 2017 and ending the 31st day of October, 2025:
Provided further that such waiver, under the Employees’ Enrolment Campaign, 2025, shall be applicable only if the member’s contribution has not been recovered from such member’s wages.”
(b) In paragraph 32-A, in sub-paragraph (1), after the Table, the following Table shall be inserted, namely:-
“TABLE-2
(Applicable for remittances in respect of valid declarations under Employees’ Enrolment Campaign, 2025)
|
Period of Default |
Rate of damages |
| (1) | (2) |
| Between the 1st day of July, 2017 to the 31st day of October, 2025. | One hundred rupees Only lump Sum, provided that payment of one hundred rupees under the special provision for the Employees’ Enrolment Campaign-2025 under any of the three Schemes
i.e. the Employees’ Provident Funds Scheme, 1952, the Employees’ Deposit-Linked Insurance, Scheme, 1976, the Employees’ Pension Scheme, 1995 shall be construed as compliance to the requirement under this Table.”.” |
[F. No. Z-25025/03/2024-SS-II]
ALOK MISHRA, Jt. Secy.
Note:- This principal Scheme were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification number S.R.O. 1509 dated the 2ne September, 1952 and was last amended vide notification number G.S.R 329(E) dated 14.06.2024
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