The Ministry of Labour and Employment, Government of India, has issued a notification introducing the Employees’ Deposit Linked Insurance (Second Amendment) Scheme, 2025. The amendment aligns the Employees’ Deposit Linked Insurance Scheme, 1976 (EDLI Scheme) with the recently launched Employees’ Enrolment Campaign (EEC) 2025, creating a uniform framework for compliance regularization.
📅 Effective Period
The EDLI (Second Amendment) Scheme, 2025:
- Comes into force: November 1, 2025
- Ceases to operate: April 30, 2026
This duration coincides with the validity period of the Employees’ Enrolment Campaign, 2025, providing a special window for employers to regularize past EPF and insurance-related non-compliances.
⚙️ Key Amendment — Insertion of Paragraph 28B
A new paragraph, 28B, has been inserted after paragraph 28A in the Employees’ Deposit Linked Insurance Scheme, 1976, titled:
“Special provision in respect of Employees’ Enrolment Campaign, 2025.”
This new provision specifies that the exceptions and modifications applicable to employees declared under paragraph 82B of the Employees’ Provident Funds Scheme, 1952, will also apply under the EDLI Scheme, ensuring consistency across EPF, Pension, and Insurance benefits.
💰 Table of Damages Introduced
Under paragraph 8A, a new Table of Damages has been inserted to define the penalties applicable for defaults covered under the Employees’ Enrolment Campaign, 2025:
| Period of Default | Rate of Damages |
| July 1, 2017 – October 31, 2025 | ₹100 lump-sum (fixed) |
This means that a single payment of ₹100 per establishment will be considered full compliance under any of the three EPF-linked schemes —
- The Employees’ Provident Funds Scheme, 1952,
- The Employees’ Pension Scheme, 1995, and
- The Employees’ Deposit Linked Insurance Scheme, 1976.
This unified approach aims to simplify settlement, encourage voluntary compliance, and reduce the burden of heavy retrospective penalties on employers participating in the enrolment drive.
🎯 Purpose of the Amendment
The amendment has been introduced as part of the Employees’ Enrolment Campaign, 2025, which provides employers with a one-time opportunity to declare and enroll employees who were left out of provident fund, pension, and insurance coverage between July 1, 2017, and October 31, 2025.
Under this campaign:
- Employers can regularize past non-compliance without facing major penalties.
- The employee’s contribution is waived, if not deducted earlier.
- Employers pay only their share along with interest, administrative charges, and a nominal ₹100 penalty.
The same simplified compliance structure now extends to the EDLI Scheme, ensuring death insurance benefits to all eligible employees who were not earlier enrolled.
🧠 What is the EDLI Scheme?
The Employees’ Deposit Linked Insurance Scheme (EDLI), 1976, provides life insurance benefits to employees covered under the Employees’ Provident Fund (EPF).
In the event of a member’s death during service, nominees or legal heirs receive a lump-sum insurance benefit linked to the employee’s average balance in the provident fund.
The latest amendment ensures that even employees newly enrolled under the EEC 2025 are automatically covered under EDLI, once their employers declare them through the EPFO portal.
🧭 Key Highlights Summary
| Aspect | Details |
| Scheme Name | Employees’ Deposit Linked Insurance (Second Amendment) Scheme, 2025 |
| Effective From | November 1, 2025 |
| Valid Till | April 30, 2026 |
| Applicable To | Employees enrolled under EEC 2025 |
| Penalty/Damages | ₹100 lump-sum per establishment |
| Objective | To align EDLI compliance with EPF enrolment campaign |
| Authority | Ministry of Labour & Employment, Government of India |
✅ In Essence
The EDLI (Second Amendment) Scheme, 2025 complements the Employees’ Enrolment Campaign 2025, ensuring comprehensive social security coverage — including provident fund, pension, and insurance — for all eligible employees while promoting voluntary compliance and reducing procedural delays.