The Employee’s Enrolment Campaign, 2026, Vishwas, 2026, And Amnesty, 2026: A Step Towards Bridging India’s Social Security Compliance Gap

The Employee’s Enrolment Campaign, 2026, Vishwas, 2026, And Amnesty, 2026: A Step Towards Bridging India’s Social Security Compliance Gap

India is presently witnessing one of the most significant labour law reforms in decades with the implementation of the four new labour codes. Following their enactment, the Appropriate Governments are progressively operationalising the labour codes through the notification of rules, schemes, and other subordinate legislation. As part of this transition, the Central Government notified the corresponding social security schemes, including the Employee’s Provident Funds Scheme, 2026 (the “EPFS, 2026”), the Employee’s Pension Scheme, 2026 (the “EPS, 2026”) and the Employee’s Deposit-Linked Insurance Scheme, 2026 (the “EDLIS, 2026”) on June 29, 2026. These schemes replace the erstwhile framework under the Employee’s Provident Funds and Miscellaneous Provisions Act, 1952 (the “Repealed Act”) and establish a modern, technology-driven, and compliance-oriented social security regime.

Among the significant reforms introduced under the EPFS, 2026 are three special initiatives Employee’s Enrolment Campaign, 2026 (the “EEC”), VISHWAS, 2026, and AMNESTY, 2026 which are intended to promote voluntary compliance, expand provident fund coverage, resolve legacy disputes and regularise exempted establishments. This article examines the scope, legal framework and key features of these initiatives, together with their practical implications for employers and other stakeholders.

SPECIAL INITIATIVES

The provisions of Paragraph 60 of the EPFS, 2026 provide the statutory framework for the EEC, VISHWAS, 2026 and AMNESTY, 2026, setting out the eligibility conditions, reliefs and procedural requirements applicable to each initiative. The key features of these initiatives are summarised below:

1. EEC: Under EEC a one-time opportunity has been prescribed to facilitate voluntary enrollment of eligible employees who were previously excluded from provident fund coverage. The EEC seeks to expand social security coverage while enabling employers to regularise historical non-compliance under a structured framework. The EEC comes into force on the date of publication of the EPFS, 2026¹ and shall remain operational until October 31, 2026.
   Eligibility and Applicability: The EEC is available to all employers, irrespective of whether the establishment was previously covered under the provident fund framework. Employers may apply for coverage, where required and enroll employees who joined the establishment between April 1, 2009 and March 31, 2026, provided such employees continue to remain in employment on the date of the declaration and were not previously enrolled under the Employee’s Provident Fund (EPF) Scheme, 1952.
   The EEC is also available to establishments against which proceedings under Section 125 of the COSS or Section 7A of the Repealed Act are pending. In such cases, the competent authority is required to consider the declaration made under the EEC while deciding the pending proceedings. The Cases where assessments have already been concluded under the applicable provisions, and are pending in appeal or otherwise, shall not be eligible for the benefits of this EEC.
   Key Features and Reliefs: The principal benefit of the EEC is the opportunity to voluntarily regularise historical omissions in provident fund enrollment with substantial statutory relief. Employers are required to deposit provident fund contributions from the respective date of joining of each declared employee together with applicable interest and administrative charges. However, where the employee’s share of contribution was never deducted and retained by the employer, such contribution stands waived for the period between April 1, 2009 and March 31, 2026, and the employer is required to deposit only its own statutory contribution along with the applicable interest and administrative charges.
   The EEC also significantly reduces the financial consequences of past non-compliance by restricting damages to a notional amount of INR 100, in place of the damages that would otherwise be leviable under the statutory framework. This concession is intended to encourage voluntary disclosures and improve provident fund coverage.
   Another notable feature is that employers may submit multiple declarations during the validity of the EEC, thereby enabling phased compliance where necessary. In addition, where an employer furnishes the prescribed undertaking confirming that all existing eligible employees have been declared and that no employee’s contributions deducted from wages remain unpaid, the Employee’s Provident Fund Organisation (the “EPFO”) will not initiate proceedings in respect of employees who had already ceased employment before the date of declaration.
2. VISHWAS, 2026: It is a one-time dispute resolution initiative introduced under the special provisions of the EPFS, 2026 to facilitate the settlement of disputes relating to damages imposed for delayed remittance of provident fund contributions. By providing a concessional framework for the levy of damages, the initiative seeks to resolve long-pending disputes and encourage voluntary closure of legacy proceedings. The initiative remains in force for six months from the date of its notification and may be extended for a further period not exceeding six months by the Central Provident Fund Commissioner (the “CPFC”).
   Eligibility and Applicability: It applies to defaults relating to provident fund contributions for periods prior to June 14, 2024. This initiative has a wide ambit and is available irrespective of the stage of the proceedings under section 14B of the Repealed Act read with paragraph 32A of the Employee’s Provident Fund Scheme, 1952 and section 128 of the COSS read with paragraph 23 of the EPFS, 2026. It covers cases where damages have been determined and are under challenge before any judicial or appellate forum, where recovery proceedings are pending, where notices have been issued but final orders are yet to be passed, and even cases where notices are yet to be issued. However, the initiative is not available where the entire amount of damages has already been deposited before its commencement.
   Key Features and Reliefs: The principal benefit is the substitution of the otherwise applicable statutory damages with the concessional damages prescribed under the initiative. Upon payment of the prescribed damages together with the applicable statutory interest, disputes relating to such damages attain finality, and any pending appeal or proceeding before the competent authority or judicial forum stands abated.
   The initiative also prescribes a structured mechanism for treatment of partially recovered damages and statutory pre-deposits made for filing appeals. Where only part of the damages has been recovered, the employer is required to pay only the differential amount, if any, determined under the initiative. Conversely, where the amount already recovered or deposited exceeds the damages payable under this initiative, the excess is adjusted in the manner prescribed, thereby ensuring appropriate credit for payments already made.
3. AMNESTY, 2026: It is a one-time regularisation initiative introduced under the special provisions of the EPFS, 2026 to address long-standing compliance issues relating to exempted provident fund trusts. The initiative enables eligible establishments that have operated recognised provident fund trusts without obtaining formal statutory exemption to regularise their status under section 17 of the Repealed Act read with paragraphs 27 and 27A of the Employee’s Provident Funds Scheme, 1952 and section 143 of the COSS. It remains valid for six months from the date of notification and may be extended for a further period not exceeding six months.
   Eligible Establishments: It applies to establishments that have operated provident fund trusts recognised under the Income-tax Act, 1961 but have not obtained the statutory exemption required under the provident fund framework. The initiative covers two categories of establishments: (i) those seeking retrospective regularisation while transitioning to the un-exempted regime; and (ii) those seeking retrospective regularisation while continuing as exempted establishments under the COSS.
   Key Features and Reliefs: The initiative permits retrospective grant of exemption and recognition of eligible provident fund trusts from their inception, thereby curing historical procedural deficiencies. It further deems the period during which the trust has been in operation as satisfying the statutory eligibility requirements ordinarily applicable for grant of exemption and waives specified conditions relating to the minimum employee strength and corpus requirements.
   Where participating establishments have provided provident fund benefits and interest that are at least equivalent to the statutory benefits, they are protected from proceedings relating to assessment of provident fund dues, damages and interest arising solely on account of the absence of formal exemption. Pending proceedings are required to be withdrawn and stand abated, while completed assessment orders are rendered void ab initio, with amounts already recovered being adjusted against future statutory liabilities in accordance with the initiative.
   This initiative also provides a framework for retrospective recognition of eligible pension membership, transfer of provident fund accumulations, and orderly transition of trust corpus where establishments opt to move to the un-exempted regime.

PROCEDURE FOR AVAILING BENEFITS

The EPFS, 2026 sets out the broad framework for availing the benefits under the EEC, VISHWAS, 2026 and AMNESTY, 2026. Employers are required to satisfy the prescribed eligibility conditions, submit the requisite applications, declarations, undertakings and supporting documents, and comply with the applicable procedural and statutory requirements. While the EEC prescribes a detailed online enrolment process, the operational modalities for implementation of certain aspects of VISHWAS, 2026 and AMNESTY, 2026 are expected to be further clarified through guidelines and directions to be issued by the EPFO/CPFC from time to time.

CONCLUSION

The notification of the special provisions under the EPFS, 2026 reflects the Government’s shift towards a more facilitative and compliance-oriented approach to provident fund regulation. Through the EEC, VISHWAS, 2026, and AMNESTY, 2026, employers are provided with an excellent opportunity to regularise historical non-compliances, resolve legacy disputes, and address long-standing compliance gaps under the provident fund framework.

Given the limited validity of these initiatives, employers should undertake a comprehensive review of their provident fund compliances, identify any historical defaults or pending disputes, and assess their eligibility under the respective initiatives. Timely action will enable employers to avail the statutory reliefs offered under the EPFS, 2026, mitigate potential legal and financial exposure, and ensure a seamless transition to the new social security regime.

 Footnote

^{1. June 29, 2026}

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.