EPFO Latest updates Dec 2025

SSCode Corrigendum

The 21 Nov 2025 notification had specified which provisions of the Employees’ Provident Funds & Miscellaneous Provisions Act, 1952 would stand repealed upon enforcement of the Social Security Code.

The 19 Dec 2025 Corrigendum narrows and corrects that repeal, by clearly stating that:

Certain sections of the Social Security Code will apply, but specific EPF-related provisions notified earlier under S.O. 2060(E) dated 3 May 2023 are excluded.

The corrigendum does not introduce new repeals but refines the original notification to protect specific EPF provisions from repeal, maintaining their continuity under the Code. Only Sections 5, 6, 6A and 6C of the EPF Act are notionally repealed under Section 164 of the Social Security Code, but their operation is expressly saved under S.O. 2060(E); hence, there is no practical repeal or change in EPF compliance at present.

Affected Provisions

• Sl. No. 2: Section 15 (except serial no. i of S.O. 2060(E), 03.05.2023).​
• Sl. No. 3: Section 16 (except serial nos. ii, iii, iv of S.O. 2060(E), 03.05.2023).​
• Sl. No. 7: Sub-section (1) of section 164 (except serial no. vi of S.O. 2060(E), 03.05.2023).​
• Sl. No. 8: Sub-sections (2) and (3) of section 164 (except serial no. vii of S.O. 2060(E), 03.05.2023).​

EPF provisions that continue till new EPF Scheme under SSCode is notified:

• EPF Act, 1952 (substantially)
• EPF Scheme, 1952
• EPS, 1995
• EDLI Scheme
• ₹15,000 wage ceiling
• Opt-out rules for excluded employees
• Existing exemptions, trusts, inspections, assessments
• Enforcement powers of EPFO

EPFO has launched a one-time compliance facilitation window titled Employees’ Enrolment Scheme (EES)–2025 to expand EPF coverage and regularise past non-compliance

Salient Features:

• Six-month window starting November 2025.
• Covers employees left out of EPF coverage during 1 July 2017 to 31 October 2025.
• Employers required to deposit:
  • If employee contributions were not deducted earlier, the employer is only required to deposit the employer’s share
  • Interest under Section 7Q,
  • Applicable administrative charges, and
  • Penal damages capped at a lump sum of ₹100.
• Treated as full compliance under EPF, EPS, and EDLI schemes.
• Even establishments under inquiry/assessment may avail this scheme.

EPFO will additionally reach out to identified defaulting employers via SMS and email, encouraging them to utilise EES‑2025 and contribute to the national objective of “Social Security for All”.

EPFO Portal Announcement – PMVBRY.

EPFO has made registration under Pradhan Mantri Viksit Bharat Rozgar Yojana (PM-VBRY) mandatory to access Employment Linked Incentive (ELI) – Scheme B (support to Employers) on the portal.

• Without PM-VBRY registration, ELI Scheme-B processing will remain blocked.
• This does not affect regular EPF compliance or ECR filing.
• Completion of the registration under PM-VBRY on the employer portal is mandatory for accessing and performing “other activities” related to the Employee benefits in scheme A.

Action Required: Complete PM-VBRY registration and ensure correct GST declaration to proceed with ELI benefits.

Based on the official circular (No. WSU/2025/E-961539) dated December 19, 2025, the rectification of Erroneous EPS  contributions depending upon the specific scenario of the error these procedures is notified to the EPFO Field officers.

Scenario I: Member was Ineligible (Erroneously Included)

• Unexempted Establishments:
  1. The EPFO will handle the physical transfer of funds from Account No. 10 to Account No. 1.
  2. The Field Office to ensure the Pension Service period is deleted from the member’s account.
• Exempted Establishments:

• The EPFO will transfer the erroneously remitted amount (with interest) from Account No. 10 back to the Establishment’s Trust.
• The employer must ensure the member’s pension service record is removed.

Scenario II: Member was Eligible (Erroneously Excluded)

• Unexempted Establishments:
  1. The amount (contribution + interest) will be transferred internally by the EPFO from Account No. 1 to Account No. 10.
  2. The Field office must ensure that the correct Pension Service and Non-Contributory Period (NCP) are updated in the member’s records.
• Exempted Establishments:

• The Exempted Trust must physically transfer the total calculated amount (contribution + interest at Trust rates) to Account No. 10 of the EPFO.
• The employer/Trust must then ensure the EPFO credits the correct Pension Service and NCP to the member’s account.

Any specific action required by the employers to be clarified by EPFO on this rectification process.

EDLI circular

The Employees’ Provident Fund Organisation has issued a clarification (Circular No. 791942/2024/1412640) dated December 17, 2025, regarding the Employees’ Deposit Linked Insurance Scheme. This update is notified to ensure that technical “gaps” in employment do not disqualify beneficiaries from receiving insurance claims.

Key Changes:

• If an employee leaves one EPF-covered company on a Friday and joins another on the following Monday, the intervening Saturday and Sunday will no longer be considered a “break in service”. This also applies to all National, State, and Gazetted holidays.
• Gaps of up to 60 days between two EPF-covered jobs will now be ignored, and the service will be treated as “continuous” for benefit calculation.
• The minimum assurance benefit for eligible dependents has been set at Rs. 50,000, regardless of whether the member completed a full 12 months of continuous service, provided other conditions are met.
• Beneficiaries are eligible for claims if the member was on the rolls and passed away within six months of their last PF contribution.

No action is required from the employer at this time; this information is provided to ensure awareness of these regulatory changes and to assist the families of deceased members in filing accurate EDLI claims.