Overview of the Campaign
The Employees’ Provident Fund Organisation (EPFO) has introduced the Employees’ Enrolment Campaign (EEC) 2026, a new initiative that permits employers to voluntarily declare employees who were eligible for EPF membership but were not enrolled during a specified period, as reported by Business Today. The campaign is open to establishments that already have EPF coverage as well as eligible establishments that were not previously covered, allowing them to first obtain coverage and then declare eligible employees.
According to The Economic Times, the campaign covers employees who were required to be covered under the EPF Act between April 1, 2009, and March 31, 2026, but were not enrolled by their employers, despite meeting the eligibility criteria. Business Today adds that simply having worked for an establishment during this period does not automatically make an employee eligible; the worker must have met the relevant EPF membership conditions. Additionally, EPFO’s implementation provisions require the employee to be alive and continuing to work with the establishment on the date the declaration is made.
Key Dates and Declaration Process
Employers have until October 31, 2026, to submit their declarations, as stated by Business Today. The Economic Times, citing the Ministry of Labour and Employment’s announcement as reported by All India Radio, confirms that EEC 2026 will remain open until that date.
Declarations can be submitted online through the EPFO employer portal, according to Business Today. The implementation process requires Face Authentication-based UAN generation through the UMANG app, and employers must subsequently report contributions through the Electronic Challan-cum-Return process.
Financial Relief and Employer Obligations
One of the key benefits of the campaign is the waiver of the employee’s share of EPF contributions, but this applies only if the employer did not deduct that contribution from wages when it should have, as reported by Business Today. If the contribution was already deducted from wages, the waiver does not apply. Employers remain responsible for paying their own contribution, along with applicable interest and administrative charges. Business Today notes that the scheme provides for lump-sum damages of ₹100 per defaulting establishment, replacing the normal damages framework for delayed EPF compliance. This means the campaign is not a blanket waiver of all past EPF liabilities.
The Economic Times adds that employers are required to remit the employer’s provident fund contribution for the relevant period, pay interest on such contribution as per the Code on Social Security, 2020, and pay the applicable administrative charges, in addition to the nominal lump-sum damages of ₹100.
Eligibility and Exclusions
Sonakshi Das, Partner at JSA Advocates & Solicitors, explained to The Economic Times that EEC 2026 is intended to cover employees who were required to be covered under the EPF Act between April 1, 2009, and March 31, 2026, but were not enrolled by their employers. However, the campaign does not apply to individuals who were not required to be enrolled under the EPF Act, such as ‘excluded employees’ under the Employees’ Provident Funds Scheme, 1952.
Das also noted that EEC 2026 provides employers with a one-time opportunity to regularise historical non-compliances with respect to eligible employees, but it does not provide a mechanism enabling an employee to independently enrol or require an employer to enrol for coverage under the EPF Act. Additionally, Das mentioned that the Amnesty 2026 scheme, notified on June 29, 2026, separately requires exempted establishments to regularise historical non-compliances.