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Did your business have employees who should have been covered under EPF but were never enrolled?
For employers, tracing old enrolment gaps can be difficult when payroll records and contribution details go back several years. The Employees’ Enrolment Campaign 2025 gave businesses a defined window to identify these gaps and declare eligible employees who had been left out of EPF coverage.
The campaign ran from 1 November 2025 to 30 April 2026 and covered eligible employees who were left out between 1 July 2017 and 31 October 2025. The EPFO Amnesty Scheme 2026 is a separate measure for certain PF Trusts. Employers need to identify the scheme that applies to their situation before they take any compliance action.
The Employees’ Enrolment Campaign 2025 allowed employers to declare employees who were left out of EPF coverage between 1 July 2017 and 31 October 2025. Employers could submit declarations from 1 November 2025 to 30 April 2026, subject to EPFO conditions.
An employer could declare an employee who:
The campaign applied to existing EPFO-covered establishments and establishments that had become liable for EPF coverage but had not enrolled eligible employees. Employers needed to verify employment dates, wage records, UAN details and past contributions before submitting a declaration.
The campaign offered four key benefits to employers and eligible employees:
Employers still had to pay the applicable employer contribution, interest and other charges. The campaign did not waive all past EPF liabilities.
Employers had to identify eligible employees, verify their records and complete the required EPFO declaration.
1. Identify missed employees
Review employee and payroll records for 1 July 2017 to 31 October 2025.
2. Verify eligibility
Check joining dates, employment status, wages, UAN details and EPF coverage.
3. Generate or verify the UAN
Where required, generate a UAN through Face Authentication on the UMANG App.
4. Submit the declaration
File the declaration through the EPFO system within the campaign period.
5. Complete ECR and payments
File the applicable Electronic Challan-cum-Return (ECR) and pay the required contributions, interest and charges under the campaign provisions.
The EEC 2025 declaration window closed on 30 April 2026. Employers can no longer submit new declarations under this campaign.
Make sure your workplace policies and statutory practices are aligned with the latest Karnataka Shops and Commercial Establishments requirements.
The EPFO Amnesty Scheme 2026 is separate from the Employees’ Enrolment Campaign 2025. EEC 2025 addressed gaps in employee enrolment, while the 2026 scheme helps eligible establishments regularize certain PF Trusts that operated without a formal exemption notification.
| Particular | Employees’ Enrolment Campaign 2025 | EPFO Amnesty Scheme 2026 |
|---|---|---|
| Purpose | Address eligible employee enrolment gaps | Regularize eligible PF Trusts |
| Who it covers | Employers and eligible employees | Establishments operating eligible PF Trusts |
| Relevant period | 1 July 2017 to 31 October 2025 | Trust status from inception, subject to conditions |
| Application window | 1 November 2025 to 30 April 2026 | 29 June 2026 to 28 December 2026 |
| Key relief | Enrolment and specified compliance relief | Retrospective regularization of eligible Trust status |
Not sure what changes your business needs to make after the 2026 amendment? Our labour-law experts can guide you.
The EPFO Amnesty Scheme 2026 gives eligible establishments a chance to regularize the status of their PF Trusts. It applies to Trusts recognized under the Income Tax Act, 1961 but without a formal exemption of order under the applicable EPF law.
The scheme offers two options:
The scheme started on 29 June 2026 and will remain open until 28 December 2026.
For eligible establishments, the scheme can help resolve a long-standing issue around PF Trust for exemption and recognition. Its key provisions include:
However, eligibility is not automatic. Employers should review their Trust documents, contribution history and exemption status before deciding which route applies.
If your organization operates an exempted PF Trust, start by reviewing its exemption status and past compliance records. This will help you determine whether the Trust falls within the scope of the EPFO Amnesty Scheme 2026 and what action may be required.
Employers should:
The word “amnesty” doesn’t mean employers can skip the usual compliance checks. Review the Trust’s records carefully, establish whether the scheme applies and follow the procedure prescribed by EPFO before submitting an application.
The EPFO Amnesty Scheme 2026 gives eligible PF Trusts an opportunity to address certain past compliance issues and regularize their exemption status. Employers should check their Trust records, confirm whether the scheme applies, and follow the required EPFO process within the given time.
If you are looking for help with PF Trust compliance, record review or EPFO regularization, Vishaal Consultancy Services can help you. Our team can assess your records, identify gaps, and support the required documentation and compliance process. Book your free consultation call today.
Stay compliant with Karnataka’s updated Shops and Commercial Establishments requirements with practical support tailored to your business.
Need help translating the 2026 amendment into practical HR, payroll, and workplace policy changes for your business?
If an eligible PF Trust doesn’t use the EPFO Amnesty Scheme 2026 within the permitted period, it won’t get the benefit of this regularization window. The Trust may still need to address its exemption or compliance issues through the normal EPFO process.
The documents you’ll need may vary based on your organization’s circumstances. It’s sensible to keep the company’s deed, exemption-related records, contribution details, member records, and other relevant compliance documents ready before you begin the application process.
It may be possible, depending on the nature of the issue and the business’s eligibility under the scheme. Employers shouldn’t assume that a past compliance gap automatically disqualifies them. They should review the issue against the scheme’s conditions before proceeding.
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