EPFO’s one-time enrolment campaign: Who qualifies, what relief is available

EPFO’s one-time enrolment campaign: Who qualifies, what relief is available


The Employees’ Provident Fund Organisation (EPFO) is running the Employees’ Enrolment Campaign 2026, giving employers a one-time window to declare eligible employees who were not enroled under EPF in the past.

The campaign covers eligible employees left out of EPF coverage between April 1, 2009 and March 31, 2026. Employers can make declarations until October 31, 2026.

EPFO has positioned the campaign as a way to regularise past compliance and expand social-security coverage among workers.

What is the Employees’ Enrolment Campaign 2026?

The campaign allows employers to voluntarily declare eligible employees who should have been covered under EPF but were left out.

It is open to establishments that already have EPF coverage as well as those that were not previously covered. Establishments falling under EPF coverage can first seek coverage and then declare eligible employees under the campaign.

The scheme was notified on June 29, 2026, while implementation began on July 1, 2026.

Who can be enroled?

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

Employees do not qualify merely because they worked during this period. They must meet the applicable EPF membership conditions.

The declaration also applies to employees who are alive and continuing to work with the establishment on the date of declaration.

What relief does the campaign offer?

A key provision relates to the employee’s share of EPF contribution.

Where the employer did not deduct the employee’s share from wages at the time, that contribution can be waived under the campaign, subject to its conditions.

The employer still has to pay its own share, along with applicable interest and administrative charges.

The campaign also provides for lump-sum damages of ₹100 for each defaulting establishment, instead of the normal damages framework for delayed EPF compliance.

Therefore, the campaign does not amount to a blanket waiver of past EPF dues. Employers remain liable for the amounts specified under the scheme.

What if the employee’s contribution was already deducted?

The waiver applies where the employee’s share was not deducted from wages earlier.

If an employer had already deducted the employee’s EPF contribution, it cannot treat that amount as waived. Employers will need to check their payroll and contribution records before filing a declaration.

Can employers make multiple declarations?

Yes. The campaign allows multiple declarations, enabling establishments to regularise eligible employees in batches.

How can employers enrol employees?

The process is online through the EPFO employer portal.

For employees being declared under the campaign, EPFO’s implementation instructions require Face Authentication-based UAN generation through the UMANG app.

The employer must then report the contributions through the Electronic Challan-cum-Return (ECR) process. The declaration is linked to a Temporary Return Reference Number (TRRN).



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