EPFO VISHWAS 2026 Scheme: Employers Can Pay Lower Damages on Pending PF Dues by December 28, 2026

Employers with pending cases over delayed Provident Fund (PF) contributions can apply for settlement under the EPFO's VISHWAS 2026 scheme until December 28, 2026. As per news report, the scheme covers eligible delays in PF payments made before June 14, 2024. 

The Employees' Provident Fund Organisation (EPFO) has said that the deadline will not be extended. The Ministry of Labour and Employment issued a notice on September 3, 2026, asking establishments with eligible cases to complete the settlement process within the given period. 

How Much Damages Will Employers Have to Pay? 

Under the regular provisions, damages for delayed PF contributions can go up to 37% per annum. Under VISHWAS 2026, the rate depends on the length of the delay. 

For delays of up to two months, damages will be charged at 0.25% per month. The rate is 0.50% per month for delays between two and four months. Where the delay exceeds four months, the applicable rate is 1% per month. 

Which Cases Are Covered? 

Employers can apply if damages proceedings are pending before a court or tribunal. Cases where EPFO has passed a damages order but the amount is yet to be recovered, either fully or partially, are also covered. 

The scheme also includes cases where a damages notice has been issued but no final order has followed. Establishments whose delayed PF payments are recorded by EPFO, but which have not received a damages notice, can also apply. 

Application and Payment Process 

Applications must be submitted through the EPFO Employer Portal. Employers are required to clear outstanding interest on delayed PF contributions before accessing the VISHWAS 2026 module. 

They must select the relevant category, upload supporting documents and complete digital authentication. The portal calculates the revised damages amount. Employers then get 15 days to pay, with an automatic extension of another 15 days wherever required. 

EPFO issues a digitally signed Settlement Certificate once the payment is confirmed. Pending proceedings before the concerned court or tribunal are then closed. 

High Court Directions and EPFO Helpdesks 

The Bombay High Court's Pune Bench directed an employer to apply under the scheme within two weeks. The Madras High Court disposed of a writ petition after the employer agreed to seek settlement. The Kerala High Court's Ernakulam Bench issued similar directions in 19 cases. 

EPFO has set up dedicated VISHWAS Cells and helpdesks at its 153 regional offices to assist employers with the application process. 

Read More: Centre Doubles Open Market Rice Sales Target to 5 Million Tonnes! 

Conclusion  

The scheme covers pending damages proceedings at different stages, subject to eligibility conditions. EPFO will accept applications until December 28, 2026. 

Disclaimer: This blog has been written exclusively for educational purposes. The securities mentioned are only examples and not recommendations. This does not constitute a personal recommendation/investment advice. It does not aim to influence any individual or entity to make investment decisions. Recipients should conduct their own research and assessments to form an independent opinion about investment decisions. 

Investments in the securities market are subject to market risks, read all the related documents carefully before investing.