Government Schemes – EPF & ESIC
Current EPF & ESIC Government Schemes
Explore the latest Government of India schemes and initiatives related to EPF and ESIC. These schemes provide employment incentives, compliance support, dispute resolution and regularisation opportunities for eligible employees and employers.
Current Schemes at a Glance
| Scheme | Authority | Scheme Period | Status |
|---|---|---|---|
| Pradhan Mantri Viksit Bharat Rozgar Yojana (PM-VBRY) | Ministry of Labour & Employment / EPFO | 1 August 2025 – 31 July 2027 | Active |
| VISHWAS, 2026 | EPFO / Ministry of Labour & Employment | 29 June 2026 – 28 December 2026 | Active |
| AMNESTY Scheme, 2026 | EPFO / Ministry of Labour & Employment | 29 June 2026 – 28 December 2026 | Active |
| New Amnesty Scheme 2025 | ESIC | 1 October 2025 – 30 September 2026 | Active |
1. Pradhan Mantri Viksit Bharat Rozgar Yojana (PM-VBRY)
Authority: Ministry of Labour & Employment / Employees’ Provident Fund Organisation (EPFO)
Scheme Period: 1 August 2025 to 31 July 2027
Status: Active
About the Scheme
Pradhan Mantri Viksit Bharat Rozgar Yojana (PM-VBRY) is a Government of India employment incentive scheme designed to promote employment generation, enhance employability and expand social security coverage across sectors, with special emphasis on the manufacturing sector.
The scheme has a total outlay of ₹99,446 crore and aims to incentivise the creation of more than 3.5 crore jobs across the country.
The benefits of the scheme apply to eligible jobs created between 1 August 2025 and 31 July 2027.
Scheme Components
Part A – Incentive to First-Time Employees
First-time employees registered with EPFO and earning wages up to ₹1 lakh per month can receive an incentive equivalent to one month’s EPF wage, subject to a maximum of ₹15,000.
The incentive is provided in two instalments:
First Instalment: After completion of 6 months of continuous service.
Second Instalment: After completion of 12 months of service and the prescribed financial literacy programme.
Part B – Incentive to Employers
Eligible employers generating additional employment can receive an incentive of up to ₹3,000 per month per eligible additional employee.
The employer incentive is generally available for up to 2 years.
For the manufacturing sector, the benefit is extended for an additional two years, making the incentive period up to 4 years, subject to the scheme conditions.
Minimum Additional Employment Requirement
| Existing Employees | Minimum Additional Employment Required |
|---|---|
| Less than 50 employees | At least 2 additional employees |
| 50 or more employees | At least 5 additional employees |
Key Benefits
Incentive of up to ₹15,000 for eligible first-time employees.
Employer incentive of up to ₹3,000 per month per eligible additional employee.
Encourages creation of new formal employment.
Special emphasis on employment generation in the manufacturing sector.
Supports expansion of social security coverage.
Official Portal:
https://pmvbry.epfindia.gov.in/
2. VISHWAS, 2026
Authority: Employees’ Provident Fund Organisation (EPFO) / Ministry of Labour & Employment
Effective From: 29 June 2026
Valid Till: 28 December 2026
Status: Active
About the Scheme
VISHWAS, 2026 is a one-time dispute resolution scheme introduced by the Government of India for eligible establishments to settle long-pending disputes relating to damages or penalties under the provident fund law.
The scheme aims to promote voluntary compliance, reduce litigation and enable faster resolution of legacy EPF damages and penalty disputes.
Cases Covered Under the Scheme
Eligible cases include:
Orders relating to damages that have been challenged before the CGIT, High Court or Supreme Court.
Final orders where damages remain unpaid or partially paid.
Cases where a notice has been issued but the final order has not yet been passed.
Eligible defaults where the relevant damages notice is yet to be issued.
Reduced Damages Rates
For applicable defaults prior to 14 June 2024, concessional rates are provided as follows:
| Period of Delay | Reduced Damages Rate |
|---|---|
| Up to 2 months | 0.25% per month |
| More than 2 months but less than 4 months | 0.50% per month |
| Beyond 4 months | 1.00% per month |
Key Benefits
Settlement of eligible long-pending EPF damages disputes.
Substantially reduced damages rates.
Reduction in prolonged litigation.
Online application and settlement process.
Digitally signed Settlement Certificate after successful settlement.
Application Process
Eligible employers can apply online through the EPFO Employer Portal.
Outstanding applicable interest on delayed PF contributions must first be cleared. The employer can then access the VISHWAS, 2026 module, select the applicable category, submit the required documents and complete digital authentication.
After payment of the revised amount, EPFO issues a digitally signed Settlement Certificate in accordance with the scheme.
Last Date: 28 December 2026
Official EPFO Employer Portal:
https://unifiedportal-emp.epfindia.gov.in/
3. AMNESTY Scheme, 2026
Authority: Employees’ Provident Fund Organisation (EPFO) / Ministry of Labour & Employment
Effective From: 29 June 2026
Valid Till: 28 December 2026
Status: Active
About the Scheme
AMNESTY Scheme, 2026 is a one-time regularisation opportunity for eligible Provident Fund Trusts.
The scheme is intended for establishments operating Provident Fund Trusts that are recognised under the Income Tax Act but do not have the required formal exemption order under the applicable provident fund law.
It provides eligible establishments an opportunity to regularise the exemption status of such legacy Provident Fund Trusts retrospectively, subject to the prescribed conditions.
Who Can Benefit?
The scheme is relevant to eligible establishments operating Provident Fund Trusts that:
Are recognised under the applicable Income Tax framework; and
Do not possess the required formal exemption order under Section 17 of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 or the corresponding provision under the Code on Social Security, 2020.
Key Benefits
One-time opportunity for regularisation of eligible legacy PF Trusts.
Retrospective regularisation of exemption status, subject to applicable conditions.
Relief from specified requirements relating to minimum employee strength.
Relief from specified corpus requirements.
Relaxation of specified prior compliance requirements.
Facilitates transition of eligible PF Trusts into the prescribed statutory framework.
Application
Eligible establishments are required to apply in accordance with the operational guidelines and procedural requirements issued by EPFO.
The scheme remains available for a period of six months from its notification.
Last Date: 28 December 2026
Official EPFO Website:
https://www.epfindia.gov.in/
4. ESIC – New Amnesty Scheme 2025
Authority: Employees’ State Insurance Corporation (ESIC)
Effective From: 1 October 2025
Valid Till: 30 September 2026
Status: Active – Closing Soon
About the Scheme
The New Amnesty Scheme 2025 is a one-time initiative of ESIC for settlement of specified eligible disputes and withdrawal of eligible prosecution/court cases under the Employees’ State Insurance framework.
The scheme aims to reduce litigation and provide eligible employers and insured persons an opportunity to resolve specified pending matters under the prescribed conditions.
Cases Covered Under the Scheme
Subject to eligibility and prescribed conditions, the scheme covers specified cases relating to:
Coverage disputes.
Contribution disputes.
Damages disputes.
Eligible court cases.
Specified prosecution cases against employers.
Specified prosecution cases against insured persons.
Certain cases involving late submission of declaration forms.
Contribution Disputes
Specified contribution disputes under relevant provisions of the ESI Act can be considered for settlement subject to the conditions of the scheme.
Applicable contributions and interest are required to be paid as prescribed.
Damages Disputes
For eligible damages disputes where the applicable contribution and interest have already been paid, settlement may be allowed on payment of 10% of the determined damages, subject to the conditions prescribed under the scheme.
Settlement Period
Cases accepted under the scheme are required to be settled as prescribed within 6 months from the date of filing of the application by the Principal Employer or Insured Person.
Key Benefits
Opportunity to settle specified pending ESI disputes.
Settlement of eligible contribution and damages disputes.
Withdrawal/settlement of specified eligible court and prosecution cases.
Reduced litigation for employers and insured persons.
One-time compliance and dispute-resolution opportunity.
Last Date: 30 September 2026
Official ESIC Website:
https://www.esic.gov.in/
Official ESIC New Amnesty Scheme 2025 Circular:
https://esic.gov.in/attachments/newseventfile/The_New_Amnesty_Scheme_2025_For_withdrawal_of_the_Criminal_Cases_Filed_against_Insured_Persons_and_Employers_and_settlement_of_cases_filed_by_Employers_u_s_75_and_82_of_ESI_Act_1948_1754465996.pdf