Employees’ Deposit Linked Insurance (Second Amendment) Scheme, 2025

Notification No. G.S.R. 792(E) dated October 27, 2025

Applicable Act/Rule: Employees’ Provident Funds and Miscellaneous Provisions Act, 1952

To support the Employees’ Enrolment Campaign, 2025, the Ministry of Labour and Employment has introduced a temporary amendment to the Employees’ Deposit Linked Insurance (EDLI) Scheme, 1976.

A new paragraph 28B has been inserted in the EDLI Scheme, 1976 to provide special provisions applicable during the Employees’ Enrolment Campaign, 2025, which will remain operational from November 1, 2025, to April 30, 2026.

Key highlights include:

  • Reduced Damages:
    For remittances related to valid declarations under the campaign, a lump-sum damage of ₹100 shall apply for the entire period of default from July 1, 2017, to October 31, 2025.
  • Integrated Compliance:
    Payment of the lump-sum ₹100 under any one of the three schemes — the Employees’ Provident Fund Scheme, 1952, the Employees’ Deposit Linked Insurance Scheme, 1976, or the Employees’ Pension Scheme, 1995 — shall be treated as compliance under all three schemes for the same declaration.

This limited-period relief is aimed at improving coverage of eligible employees and ensuring regularisation of historical non-compliance by employers under the EPF framework.

Disclaimer: The information contained in this Article is intended solely for personal non-commercial use of the user who accepts full responsibility of its use. The information in the article is general in nature and should not be considered to be legal, tax, accounting, consulting or any other professional advice. We make no representation or warranty of any kind, express or implied regarding the accuracy, adequacy, reliability or completeness of any information on our page/article. 

To stay updated Subscribe to our newsletter today

Explore other Legal updates on the 1-Comply and follow us on LinkedIn to stay updated 

Post Views: 141

Schedule A Demo