EPFO’s VISHWAS, 2026: settle old PF damages at 0.25% to 1% a month — window closes 28 December 2026
The one-time settlement scheme covers delayed PF contributions prior to 14 June 2024. EPFO says the closing date will not be extended.
Key facts
- Published
- 3 September 2026
- Section
- Labour
- What it is
- Relief
- In force
- Open till 28 December 2026
- Who it affects
- Employers with PF damages disputes for periods before 14 June 2024
In 30 seconds
- Reduced damages: 0.25% a month for delay up to 2 months, 0.50% for 2–4 months, 1% beyond 4 months.
- Covers delays in PF payment prior to 14 June 2024, in four specified categories.
- All outstanding interest on delayed contributions must be cleared before applying.
- Scheme open until 28 December 2026; EPFO says the date will not be extended.
हिंदी में सार
EPFO की एकमुश्त समाधान योजना VISHWAS, 2026 में 14 जून 2024 से पहले की देरी पर PF damages सिर्फ 0.25% से 1% प्रति माह की दर से चुकाकर विवाद बंद किया जा सकता है। योजना 28 दिसंबर 2026 तक खुली है और तारीख आगे नहीं बढ़ेगी।
The reduced rates
| Period of delay | Damages under VISHWAS, 2026 |
|---|---|
| Up to 2 months | 0.25% per month |
| 2 to 4 months | 0.50% per month |
| Beyond 4 months | 1% per month |
The release notes that under the normal rules the penalty for late PF deposit can be as high as 37% per year.
Which cases are covered
Cases of delayed payment of PF contributions prior to 14 June 2024, where:
- proceedings relating to damages are pending before a court or tribunal;
- EPFO has passed an order but recovery, fully or partly, is still pending;
- EPFO has issued a notice proposing damages but no final order has been passed;
- EPFO records show a delay but no notice has been issued so far.
How to apply
- First clear all outstanding interest on the delayed contributions.
- Log in to the EPFO Employer Portal, open the VISHWAS, 2026 module and select the applicable category.
- Upload the documents and complete digital authentication. The system calculates the revised amount.
- Pay within 15 days; a further 15 days are added automatically where required.
- EPFO issues a digitally signed Settlement Certificate, after which the proceedings pending before the court or tribunal stand closed.
The release also records that the Bombay, Madras and Kerala High Courts have disposed of or directed pending matters towards settlement under the Scheme. VISHWAS Cells and helpdesks are at all 153 EPFO Regional Offices; helpline 1800-180-1820.
Questions and answers
What is the last date under VISHWAS, 2026?
28 December 2026. EPFO has said the closing date will not be extended.
Must interest be paid before applying?
Yes. Employers are required to first clear all outstanding interest on delayed PF contributions before submitting an application.
What happens to the pending court case?
On confirmation of payment EPFO issues a digitally signed Settlement Certificate, following which the proceedings pending before a court or tribunal stand closed.
Published 3 September 2026. Updated 2 October 2026. This report is for general information and is not professional advice. Read the source document before acting on it.