EPF withdrawal: If a member has contributed to EPF for at least 12 months, he/she can withdraw only upto 75% of EPF corpus immediately in case of loss of job. The remaining 25% stays invested for 12 months and can be withdrawn if you are not re employed. This means your immediate requirements are met due to job loss but you continue to be a member of EPF seamlessly in case of re employment.
EPS withdrawal: In case contribution is less than 10 years, a member can withdraw EPS contribution but only with a 36-month waiting period for job loss as against 2 months waiting until now and if re employed, the EPS contribution continues seamlessly.
The above changes have been made by Govt to balance liquidity and security features of EPF and EPS in case of a contingency arising due to job loss but also ensuring continuity of membership.
The Employees’ Enrolment Scheme – 2025 of EPFO provides a special window for employers to voluntarily enrol eligible employees who were left out from EPF coverage between 1st July, 2017 and 31st October, 2025, and to regularize their past compliance under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952. The Scheme shall remain open for six months, from 1st November, 2025 to 30th April, 2026.
Under this scheme, all establishments, irrespective of existing EPF coverage status, may declare any employee engaged by them who joined between 01.07.2017 and 31.10.2025 through the EPFO portal. In respect of such employees, the employee’s share has been waived for the declared period if not deducted earlier. The employer’s obligation is limited to remit employer’s share, interest (Sec 7Q), administrative charges, and the ₹100 penal damages. A lump-sum penalty of ONLY ₹100 per establishment will be deemed compliance across the three EPF schemes. This scheme is expected to facilitate wider EPF coverage and formalization of the workforce through simplified path for employers to regularize past omissions.