EPFO’s VISHWAS 2026: The Employees’ Provident Fund Organisation (EPFO) has brought a one-time settlement scheme called VISHWAS, 2026 for employers facing old disputes over delayed PF payments. The scheme lets eligible employers settle these cases by paying much lower damages than the earlier rates. It will remain open until December 28, 2026.
The scheme covers eligible defaults that happened before June 14, 2024. It can help employers who have been dealing with PF damage cases for years, including matters that have already reached courts or tribunals. The main purpose is to reduce long-running legal disputes and help close these cases faster.
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PF Penalty Cut Under VISHWAS 2026
The biggest benefit is the sharp reduction in damages for eligible cases. Earlier rates for old defaults could be much higher. EPFO records show that damages for some pre-2024 delays could range from 5% to 25% per year, while older periods had rates reaching 37% per year. Under VISHWAS 2026, the amount is linked to how long the PF payment was delayed.
| Period of delay | Damages under VISHWAS 2026 |
|---|---|
| Up to 2 months | 0.25% per month |
| More than 2 months up to 4 months | 0.50% per month |
| More than 4 months | 1% per month |
These lower rates apply to qualifying defaults before June 14, 2024. Employers must also clear the full interest due on the delayed PF payment before applying under the scheme.
Which PF Cases Can Be Settled?
VISHWAS 2026 covers several stages of PF damage proceedings. It can apply when a case is already pending before a court or tribunal. It can also cover situations where EPFO has passed a damages order but the amount hasn’t been fully recovered.
Cases where EPFO has issued a notice but hasn’t passed the final order can also come under the scheme. Even some delayed-payment cases where no penalty notice has been issued yet may be covered, subject to the scheme’s conditions.
High Courts Also Direct Employers to Use the Scheme
The courts have also started helping eligible employers use this settlement route. The Bombay High Court’s Pune Bench, in WP No. 4246 of 2018, told an employer to apply under VISHWAS 2026 within two weeks and modified the earlier tribunal order before closing the case.
The Madras High Court, in WP No. 38008 of 2024, closed the writ petition and related tribunal proceedings after the employer agreed to settle the matter under the scheme. The Kerala High Court’s Ernakulam Bench issued similar directions in 19 cases, asking establishments to approach EPFO and use VISHWAS 2026.
How Employers Can Apply Online?
The process is mainly digital through the EPFO Employer Portal. An eligible employer needs to log in and use the VISHWAS 2026 facility. After selecting the relevant case category and submitting the required documents, digital authentication is completed.
The system then calculates the reduced damages. The employer gets 15 days to pay the amount, with another 15 days available where required under the process. Once payment is confirmed, EPFO issues a digitally signed Settlement Certificate. This brings the covered proceedings to an end.
Employers can also get help through VISHWAS Cells and Helpdesks at EPFO’s 153 Regional Offices. The scheme gives businesses with old PF damage disputes a limited window to settle cases at much lower rates and avoid keeping the same matters tied up in litigation.
