ESIC New Amnesty Scheme 2025 extended to 31 December 2026
TaxByKK · Compliance News · taxbykk.com28 Oct 2026
In short
ESIC has extended the New Amnesty Scheme, 2025 by three months, from 1 October 2026 to 31 December 2026, on the same terms and conditions. The scheme allows criminal cases against insured persons and employers to be withdrawn, and cases filed by employers under sections 75 and 82 of the ESI Act, 1948 to be settled.
- Authority
- Employees' State Insurance Corporation (ESIC), Revenue Branch
- Letter
- No. Q/6/2026-Rev. I, issued October 2026 (day not printed; published 28 October 2026)
- Type
- Circular
- Due date
- Scheme open till 31 December 2026
- Law
- Employees' State Insurance Act, 1948, sections 75 and 82
- Scheme
- New Amnesty Scheme, 2025, Instructions No. P-11/14/Amnesty Scheme/2023-Rev.II dated 24 July 2025
Due date: Scheme open till 31 December 2026
What changed
| Item | Before | Now |
|---|---|---|
| Period of the New Amnesty Scheme, 2025 | 1 October 2025 to 30 September 2026 | Extended to 31 December 2026, same terms |
Section 75 of the ESI Act covers disputes that go to the Employees' Insurance Court, and section 82 covers appeals from that court to the High Court. ESIC has asked its offices to publicise the extension and to inform regional boards, local committees, workers' unions and employers' associations.
Who it applies to
- Employers with pending ESI disputes or criminal cases
- Insured persons facing criminal cases under the ESI Act
- Lawyers, CAs and payroll consultants handling ESI litigation
What to do
- List your pending cases under sections 75 and 82 of the ESI Act, and any criminal cases.
- Check eligibility and the settlement terms in ESIC's instructions of 24 July 2025 (attached to the letter).
- Apply to the ESIC regional or sub-regional office before 31 December 2026.
Reference
ESIC letter No. Q/6/2026-Rev. I (I/4554315/2026), October 2026, Extension of the New Amnesty Scheme, 2025; scheme launched by Instructions No. P-11/14/Amnesty Scheme/2023-Rev.II dated 24 July 2025.
Read the official PDF: ESIC letterWritten by TaxByKK from the official notification. Check the official text before you act on it.
Frequently asked questions
Till when is the ESIC New Amnesty Scheme 2025 open?
Till 31 December 2026, after a three-month extension from 1 October 2026.
What does the ESIC amnesty scheme cover?
Withdrawal of criminal cases against insured persons and employers, and settlement of cases filed by employers under sections 75 and 82 of the ESI Act, 1948.
Have the terms of the scheme changed?
No. The extension is on the existing terms and conditions.