EPFO’s ‘VISHWAS 2026 Scheme’: Find out who is eligible for significant concessions and how to avail the benefits..

EPFO VISHWAS 2026 Scheme: The Central Government has introduced an excellent opportunity for employers who have long been entangled in legal or administrative disputes regarding delays in the deposit of Employees' Provident Fund (EPF) contributions. Under the government's one-time settlement scheme, 'VISHWAS 2026', employers can settle their outstanding PF-related damages at significantly concessional rates until December 28, 2026.

According to a notification issued by the Ministry of Labour and Employment, the Employees' Provident Fund Organisation (EPFO) has urged all eligible establishments to take advantage of this scheme before the December 28 deadline. Please note that this deadline will not be extended.

Significant Reduction in Penalties (up to 37%)

Under standard regulations, employers face heavy damages and penalties—reaching up to 37% per annum—for delays in depositing PF contributions. However, under the VISHWAS 2026 scheme, these charges have been capped at much lower rates, depending on the duration of the delay:

For delays of up to 2 months: Employers are required to pay damages at a rate of only 0.25% per month.

For delays of 2 to 4 months: The rate for damages is set at 0.50% per month.

For delays exceeding 4 months: Employers are required to pay damages at a rate of only 1% per month.

Which disputed cases are eligible?

The VISHWAS 2026 scheme covers eligible cases involving delayed PF payments made before June 14, 2024, including:

Cases pending in court: Situations where proceedings related to damages are currently pending before a court or tribunal.

Orders with pending recovery: Instances where the EPFO ​​has already issued an order for damages, but the recovery remains either fully or partially outstanding. Cases with pending notices: Instances where the EPFO ​​has issued a 'show-cause' notice but has not yet passed a final order.

Delayed records without notices: Instances where EPFO ​​records indicate a delay in PF payments, but no formal notice for damages has been issued yet.

Online application process: Resolution within 15 days.

Employers can submit applications entirely digitally via the EPFO ​​Employer Portal:

Payment of interest: Before applying, employers must pay the basic interest due on the delayed PF contributions.

Digital process: Access the 'VISHWAS 2026' module on the portal, select the relevant category, upload the required documents, and submit the application using a digital signature.

Auto-calculation and 15-day timeline: The system will automatically calculate the revised amount of damages. A 15-day window will be provided for payment, which can be automatically extended by another 15 days if necessary.

Settlement Certificate: Once the payment is confirmed, the EPFO ​​will issue a digitally signed 'Settlement Certificate,' and any ongoing legal case in the relevant court will be permanently closed.

Support from High Courts

Several prominent courts in the country have also supported this scheme. In one case, the Bombay High Court (Pune Bench) directed an employer to submit an application under 'VISHWAS 2026' within two weeks. The Madras High Court also disposed of a petition after the employer agreed to avail the benefits of the scheme.

The Kerala High Court (Ernakulam Bench), in 19 separate cases, has directed the establishments concerned to approach the EPFO ​​and reach a settlement under 'VISHWAS 2026'.

To assist employers, dedicated 'VISHWAS Cells' and helpdesks have been established across 153 EPFO ​​regional offices. Employers can also contact the toll-free number 1800-180-1820.

Disclaimer: This content has been sourced and edited from Money Control. While we have made modifications for clarity and presentation, the original content belongs to its respective authors and website. We do not claim ownership of the content.