MCQ
EPFO Employees' Enrolment Scheme (EES) 2025 MCQ - Practice Questions with Answers
Solve 5 EPFO Employees' Enrolment Scheme (EES) 2025 questions for RAS/RPSC preparation.
Practice questions
Q1Consider the following statements about inquiry cases under Employees' Enrolment Scheme (EES) 2025: 1. An establishment facing a pending inquiry under Section 7A, Paragraph 26B or Paragraph 8 of the Employees' Pension Scheme, 1995 may participate. 2. If its declaration covers the inquiry period, both employee and employer contributions are payable. 3. A case finally assessed under those provisions before EES 2025 is reopened automatically. 4. Penal damages for a participating establishment are capped at ₹1,000. Which statements are correct?
Statements 1 and 2 are correct. Pending inquiry cases under the listed provisions may use EES 2025, but if the declaration includes the inquiry period, both employee and employer contributions are payable. Statement 3 is wrong because concluded assessments are not reopened, and Statement 4 is wrong because damages are capped at ₹100 per establishment.
Q2Arrange the following steps in the correct sequence for an employer's EES 2025 declaration: 1. Link the contribution payment to the Temporary Return Reference Number. 2. Generate a face-authentication-based Universal Account Number through the UMANG application. 3. Submit the single online declaration through the EPFO portal. 4. Pay contributions through the Electronic Challan-cum-Return.
The employer first creates a face-authenticated Universal Account Number for every eligible employee through UMANG. Contributions are then paid through the Electronic Challan-cum-Return, the payment is linked through its Temporary Return Reference Number, and finally the single online declaration is submitted on the EPFO portal.
Q3Consider the following statements about eligibility under Employees' Enrolment Scheme (EES) 2025: 1. An establishment not already covered under the EPF law may first apply for coverage and then enrol eligible employees. 2. A declarable employee must be alive and employed on the date of declaration. Which of the statements given above is/are correct?
Both statements are correct. EES 2025 is open to establishments regardless of prior EPF coverage; an uncovered establishment may apply for coverage first. For an employee to be declared, the worker must have joined within the specified past period and must still be alive and employed when the declaration is made.
Q4Which pair correctly states the period of employment that can be regularised and the operational window of Employees' Enrolment Scheme (EES) 2025?
EES 2025 allows employers to enrol eligible workers who joined from 1 July 2017 through 31 October 2025 but had been left out. The special declaration window itself runs for exactly six months, from 1 November 2025 to 30 April 2026; these two periods serve different purposes.
Q5In a normal EES 2025 case where the employee's past contribution was never deducted from wages, which payment treatment is correct?
The relief is narrowly defined: when the employee's past share was never deducted, that past 12% share is waived. The employer is not excused from its own liability and must pay its contribution, interest under Section 7Q, administrative charges and flat penal damages of ₹100 per establishment.
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