Provident fund compliance regularisation enables employee enrolment, reduced damages mechanisms, and retrospective trust exemption subject to contribution and audit conditions.
The Employees' Enrolment Campaign, 2026 permits employers to declare previously unenrolled eligible employees and requires online declaration, authenticated account creation, contribution remittance and continuing regular compliance. Past employee contributions are waived where not previously recovered, while employers remain liable for their contributions, interest and applicable charges. VISHWAS, 2026 provides a special damages framework for earlier contribution defaults, subject to payment of corresponding interest and abandonment of further appeals. AMNESTY, 2026 enables retrospective regularisation of qualifying provident fund trusts subject to audits, disclosures, benefit parity, correction of deficiencies and ongoing compliance obligations.
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