The Employees’ Provident Fund Organisation (EPFO) has introduced the VISHWAS 2026 scheme to help eligible employers settle long-pending cases involving penalties for delayed Provident Fund contributions at reduced rates. According to information shared through EPFO’s official account, the settlement window runs from June 29 to December 28, 2026.
The initiative offers employers an opportunity to resolve eligible disputes over EPF damages while reducing the financial burden associated with delayed contributions. However, the scheme does not waive the original contribution amount or the interest payable on outstanding dues.
What Is the EPFO VISHWAS 2026 Scheme?
VISHWAS 2026 is a one-time settlement scheme covering eligible damages imposed under Section 14B of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, and the corresponding provision under the Code on Social Security, 2020.
The scheme applies to defaults that occurred before June 14, 2024. Under the regular framework, damages for delayed EPF contributions can reach up to 37% annually, depending on the applicable provisions and circumstances.
Under VISHWAS 2026, eligible employers can settle these damages at concessional rates. They must, however, pay the full interest due before receiving the benefit of the reduced damage rates.
EPFO VISHWAS 2026: Reduced Damage Rates
The concessional rates depend on the duration of the delay in depositing contributions.
| Period of delay | Reduced damage rate |
|---|---|
| Less than 2 months | 0.25% per month |
| 2 months to less than 4 months | 0.50% per month |
| 4 months or more | 1% per month |
These reduced rates are intended to make settlement more manageable for eligible establishments. Employers should check the applicable calculation and outstanding dues before proceeding with an application.
The principal contribution and the full interest payable remain separate obligations and must be cleared as required under the scheme.
Who Can Apply for the VISHWAS 2026 Scheme?
The scheme covers several categories of eligible cases involving EPF damage proceedings.
Employers may qualify if they have challenged a Section 14B damages order before a court or another judicial forum. Cases in which a damages order has been issued but recovery remains pending or incomplete may also be eligible.
Additionally, employers who have received notices under Section 14B or Section 128 of the Code on Social Security, where the final decision is still pending, may fall within the scheme’s scope.
The information shared by EPFO also notes that several High Courts have directed or encouraged employers to use the scheme to resolve pending litigation.
Eligibility depends on the specific facts of each case and the scheme’s official conditions.
How to Apply Online and Settle Pending EPF Damages
Eligible employers can complete the settlement process through the EPFO Employer Portal. The general process involves logging in to the portal, opening the VISHWAS 2026 module, selecting the relevant case category and uploading the required documents.
After digital authentication, the system calculates the revised amount payable under the scheme.
Payment generally needs to be completed within 15 days, with a possible automatic extension of a further 15 days, subject to the applicable procedure. Once the payment is confirmed, EPFO issues a digitally signed settlement certificate, which can be used to support the closure of related court or tribunal proceedings.
Employers should follow the instructions displayed on the official portal and retain the payment confirmation and settlement certificate for their records.
Important Conditions and Last Date
VISHWAS 2026 does not cover every EPF damages case. According to the scheme details provided, exclusions include cases in which the damages have already been fully recovered, matters involving fraud, misappropriation or deliberate falsification of records, and cases where the required interest has not been paid in full.
Employers settling a case are also expected to provide an undertaking that they will not pursue further appeals concerning the matter.
The final date for settlement under the scheme is December 28, 2026, and the provided information states that the deadline will not be extended.
Employers with pending or potential damages demands relating to defaults before June 14, 2024, should review the official eligibility requirements and complete the necessary steps within the prescribed period.
Disclaimer
This article is intended for general informational purposes only and is based on the scheme details provided. Eligibility, reduced damage rates, payment deadlines and exclusions are subject to the official VISHWAS 2026 guidelines and applicable legal provisions. Employers should consult EPFO notifications and the official Employer Portal before making payment or taking legal action. This article does not constitute legal, tax or financial advice.