Was your PF not being deducted? EPFO ​​brings a special opportunity; companies granted an exemption to register by October 31..

Employers who previously failed to enroll eligible employees under the Employees' Provident Fund (EPF) scheme have another opportunity to regularize their records. The Employees' Provident Fund Organisation (EPFO) has launched the ‘Employees' Enrollment Campaign (EEC) 2026’. This is a special one-time window allowing for the enrollment of eligible employees who remained outside the scope of EPF coverage between April 1, 2009, and March 31, 2026. According to the Ministry of Labour and Employment, this campaign will remain open until October 31, 2026.

Who can be enrolled under EEC 2026?
This campaign targets employees who should have been covered under the EPF scheme but were not enrolled during the specified period. However, there is a crucial condition: the employee being declared under the campaign must be alive and currently employed at the establishment on the date of the declaration. Employees who have already left the establishment are not eligible for inclusion in this declaration.

The EPFO ​​has advised employers to review their employment and wage records to identify employees who missed out on EPF coverage during the eligible period. The initiative aims to assist employers in regularizing past enrollment gaps while ensuring that eligible employees receive statutory social security benefits, such as provident fund, pension, and associated insurance benefits.

What relief will employers receive?
One of the key concessions under EEC 2026 relates to the employee's share of the EPF contribution. In cases where the employee's share was not deducted from their wages during the earlier period, that specific contribution is waived under the campaign, subject to applicable conditions. However, the employer must deposit their share of the contribution along with applicable interest and administrative charges. A one-time penalty (damages) of ₹100 is also applicable under the campaign.

This offers employers a way to rectify past EPF enrollment gaps without having to recover contributions from employees that were never deducted from their salaries in the first place.

Establishments facing quasi-judicial proceedings under the old EPF laws or the ‘Code on Social Security’ can also utilize this campaign, provided they meet the stipulated conditions.

How to enroll?
The process is online. First, the employer must generate a Universal Account Number (UAN) for each employee being declared under the campaign using face authentication via the UMANG app. Next, the employer must visit the EPFO ​​employer portal and select the EEC-2026 module. Details regarding the employee and their employment must be entered, after which the Electronic Challan-cum-Return (ECR) will be linked to a Temporary Return Reference Number (TRRN).

Then, the employer generates the EEC challan, makes the necessary payment, and submits the final declaration using a Digital Signature Certificate (DSC) or eSign. The EPFO ​​has urged establishments to take advantage of this limited-time opportunity and complete the enrollment process before October 31, 2026.

The key takeaway for employers is that EEC 2026 is a one-time compliance window, not a permanent exemption. Therefore, businesses with historical payroll records should verify whether any eligible employees were left out of EPF coverage during the period covered by the campaign and take the necessary steps before the deadline expires.

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