Skip to content

EPFO Employees Enrolment Scheme 2025 and Withdrawal Rules

15 October 20251 min read
GOVERNMENT SCHEMESEPFO EmployeesEnrolment Scheme2025 andWithdrawal Rules15 October 2025safalsetu.com

Why in the news

A new window lets employers enrol left-out workers cheaply, and EPF withdrawals were simplified.

Key facts: EES 2025

  • Waiver: employee PF share for July 2017 to October 2025 is waived if never deducted from wages; employer pays only its share.
  • Link: registering or declaring extra employees can open benefits under the Pradhan Mantri Viksit Bharat Rojgar Yojana.
  • Protection: no compliance action for employees who had left by then.

EPF withdrawals

  • The CBT merged 13 criteria into three: essential needs, housing, special cases.
  • Up to 75% of the balance can be taken; 25% stays as minimum balance for a larger retirement corpus.

Exam angle

  • Dates and the ₹100 figure.

Test yourself

1. What lump-sum penal damage do employers pay under EES 2025?

Employers opting in pay a nominal ₹100.

2. How many categories now cover EPF withdrawals after the CBT's simplification?

The criteria were reduced from 13 to three categories.

3. What share of the total PF balance must members retain as minimum balance under the new EPF withdrawal rule?

Up to 75% can be withdrawn, so 25% must be retained.