EPFO's six-month VISHWAS 2026 scheme to settle employer penalty disputes

Employers get a one-time chance to resolve cases at lower penalty rates. The rate is 0.25% per month for defaults up to two months, 0.50% per month for defaults between two and four months, and 1% per month for defaults exceeding four months. These rates apply to defaults before June 14, 2024.

To qualify, employers must first pay the full interest due on the default. They also need to file an undertaking that they will not appeal the settlement. Applications go through the EPFO Employer Portal using a digital signature certificate or e-Sign. The ministry said dedicated VISHWAS cells are being set up at zonal, regional and district offices to handle cases, with monitoring at the head office level.

The scheme is open until Dec. 28, 2026.