The Ministry of Labour and Employment has introduced the Employees’ Enrolment Campaign (EEC) 2025, a landmark initiative designed to expand social security coverage while allowing employers to clean up their past records without heavy penalties. Running from November 1, 2025, to April 30, 2026, this special window is a strategic effort to bring workers into the organized social security fold through the EPFO.
Who is Eligible to Join?
- Establishment Status: The scheme applies to all establishments, including those not yet registered or those currently facing inquiries under Section 7A of the Act, Paragraph 26B of the EPF Scheme, or Paragraph 8 of the Pension Scheme.
- Employee Criteria: Employers can declare employees who joined between July 1, 2017, and October 31, 2025, provided the employees are alive and still working at the establishment on the date of the declaration.
- Excluded Periods: Any period prior to July 1, 2017, is not covered under this campaign.
Significant Financial Incentives
- Employee Contribution Waiver: For the declared period, the member’s contribution is completely waived, as long as it was not already deducted from their wages.
- Reduced Penalties: Instead of standard heavy fines, employers pay a lump sum penal damage of only ₹100 per defaulting establishment, which covers compliance for the EPF, EPS, and EDLI schemes.
- Employer Liabilities: Employers remain responsible for paying their own share of contributions, along with interest under Section 7Q and applicable administrative charges.
Step-by-Step Compliance Process
- UAN Generation: Employers must first generate a Face Authentication-based UAN for each eligible employee using the UMANG App.
- Online Declaration: Declarations must be filed strictly through the EPFO portal; multiple declarations are not permitted.
- Payment Linking: Contributions must be remitted via Electronic Challan-cum-Return (ECR) and linked to a Temporary Return Reference Number (TRRN).
- Regularization: Once the declaration is made, the employer must maintain regular compliance moving forward.
Integration with PM-VBRY Benefits
Establishments participating in EEC 2025 are eligible for benefits under the Pradhan Mantri-Viksit Bharat Rojgar Yojana (PM-VBRY):
- Part A Benefits: Available for “first-timers” joining the establishment after the declaration or final inquiry conclusion.
- Part B Benefits: Registration begins the month following six completed months of compliance under the campaign and remains open until July 31, 2027.
Legal Safeguards and Risks
- Protection from Suo Motu Action: The EPFO will not initiate independent compliance actions for employees who left before the declaration, provided all current eligible employees are declared and no deducted dues are withheld.
- Impact on Inquiries: Inquiry officers must consider the EEC 2025 declaration when deciding ongoing cases, though concluded assessments cannot be reopened.
- Penalty for Misrepresentation: Any declaration made through the suppression of facts or misrepresentation will be deemed void ab-initio, and the employer will face penal action under the EPF Act.