What Is EPFO VISHWAS 2026? Benefits, Eligibility and Key Features Explained

The VISHWAS 2026 scheme, which is a one-time scheme introduced by the Employees’= Provident Fund Organisation (EPFO), is aimed at to helping all employers in resolving their issues which have been pending for a long time with regard to the damages and penalties. This scheme has been launched by the Ministry of Labour & Employment with the aim of minimizing litigation, encouraging the compliance voluntarily, and increasing coordination in the management of social security in India. The VISHWAS scheme, which was started on June 29th, has introduced new penalties that are lower than the existing penalties applicable in most of the cases.

What is VISHWAS 2026?

VISHWAS 2026 is an initiative to resolve the disputes that has been started by the Employees Provident Fund Organisation under the Ministry of Labour & Employment.

This scheme aims to resolve the disputes regarding damages caused under Section 14B of the Employees Provident Funds and Miscellaneous Provisions Act, 1952, and also penalties that are levied under Section 128 of the Code on Social Security, 2020.

The scheme has been notified by the way of G.S.R. 525(E), on 29 June 2026 as part of the EPF Scheme, 2026 and is valid for the six months from the date of notification.

What Was the Reason for EPFO to Launch VISHWAS 2026?

The main goal of the scheme is to settle the disputes that have been unresolved for the long time while motivating organizations to conform to the EPF rules voluntarily.

The main aims are,

• Reducing the cases of disputes regarding the EPF compensations and fines
• Helping employers fulfill rules without any pressure
• Resolving cases faster
• Supporting the employees
• Making the settlement easy with the help of technology
• Improving social protection administration in India

EPFO proposes lenient fine rates to enable organizations to pay fines instead of going through long disputes.

Which Cases are Eligible to be Covered Under the Scheme of VISHWAS 2026?

The scheme has four categories of cases as mentioned below,

Cases Still Running Before the Courts

Cases involving disputes for which judgment has been pronounced in the respect of the imposition of penalty of damages are being challenged in courts and tribunals.

Cases of Final Orders Assigned for Recovery

Cases which involving final orders of penalty or damages passed but with recovery being still pending or only partially completed. This includes Recovery Certificate (RC) cases.

Issuance of Notices but Pending Final Orders

Cases issued notices but there is no final orders have yet been passed.

Cases Where Notices have not been Issued

Even cases in which there are no notices issued are covered under the scheme.

Lower Penalty Rates as per VISHWAS 2026

A major benefit of the scheme is significant reduction in penalty and damage rates for defaults occurring prior to 14th June 2024.

Following the revised rates are,

The purpose of these concessional rates is to expedite resolution of outstanding disputes.

Eligibility Criteria for Employers

In order to benefit from the provisions of the VISHWAS 2026, certain requirements must be fulfilled.

Employers must have to,

Ensure the complete deposit of statutory interest applicable in terms of Section 7Q of the EPF & MP Act, 1952 or Section 127 of the Code on Social Security, 2020 before applying for the scheme.

Provide an undertaking stating that no more appeals will be initiated in respect of the disputes settled under the scheme. Apply for the scheme within the time period prescribed.

If the eligibility requirements are not complied with, an employer may become ineligible for getting benefits under VISHWAS 2026.

Cases Exempted from the Scheme

Certain groups of cases have also been excluded from the VISHWAS 2026, such as,

• Cases where liability to pay has already been settled.
• Cases arising out of cases of dishonest conduct or deliberate misstatement of facts.
• Cases where statutory interest has not been deposited fully under the provisions.
• These exclusions ensure that the scheme helps only genuine cases in complying voluntarily.

How to Apply for EPFO VISHWAS 2026

The applications under this scheme should be submitted online through the portal of EPFO for the employers.

The digital procedure involves the,

• Logging in through Digital Signature Certificate (DSC) or through e-Sign.
• Online submission of application.
• Digital verification of documents.
• Processing of EPFO electronically.
• Issue of the orders of the settlement from the EPFO site.

It is expected that this paperless procedure will help in removing the delays from the system and ensuring efficient work.

Dedicated Cells for VISHWAS to Help Employers.

EPFO has created dedicated VISHWAS Cells at its Zonal, Regional, and District offices to ensure smooth implementation of the initiative.

These cells will,

• Help the employers in filing the applications.
• To verify the documents.
• To process the application.
• To ensure timely resolution of issues.
• To guide them through the entire process.

The EPFO has issued guidelines for the same which include monitoring of the operations from Zonal and Headquarters