EPFO circular Compliance/ E-1203096/ 2025/2823 · 09 Jul 2026
Official title
Launch of “VISHWAS, 2026 for Amicable Settlement of disputes relating to Damages under Section 14B of Employees Provident Funds and Miscellaneous Provisions Act, 1952 and or 128 of the Code of Social Security, 2020 - Regarding No.: Compliance/ E-1203096/ 2025/2823 dated 11/07/2026
Official record
Open source pageSummary
The Employees Provident Fund Organisation launches VISHWAS 2026 to resolve disputes regarding damages under Section 14B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, and Section 128 of the Code of Social Security, 2020. The scheme applies to ongoing litigation, finalized orders with unpaid amounts, and pre-adjudication cases. Employers must remit all interest under Section 7Q or Section 127 before applying. Applicants must provide a formal undertaking to withdraw from further legal proceedings. The scheme offers reduced damage rates for defaults occurring before 14 June 2024. Employers must submit applications online through the employer portal. The scheme remains in force for six months from 29 June 2026.
What you must do
Key dates
Who is affected
Thresholds
Exceptions
If you do not comply
कर्मचारी भविष्य निधि संगठन Employees Provident Fund Organisation (श्रम एवं रोजगार मंत्रालय, भारत सरकार) (Ministry of Labour & Employment, Government of India) मुख्य कार्यालय / Head Office प्लेट ए, ग्राउंण्ड फ्लोर, ब्लॉक-II, ईस्ट किदवई नगर, नई दिल्ली - 110023 Plate A, Ground Floor, Block II, East Kidwai Nagar, New Delhi-110023 Website: www.epfindia.gov.in, www.epfo.gov.in
No.: Compliance/ E-1203096/ 2025/2823
Date: 09/07/2026 09 JUL 2026
To All Additional CPFCs (Zones) RPFCs-I / II / Officers-in-Charge of Regional Offices RPFC-III/APFC in charge of District Offices
Subject: Launch of "VISHWAS, 2026 for Amicable Settlement of disputes relating to Damages under Section 14B of Employees Provident Funds and Miscellaneous Provisions Act, 1952 and or 128 of the Code of Social Security, 2020.
Madam/Sir,
Vide notification no G.S.R. 525(E) dated 29.06.2026, the Central Government has notified VISHWAS, 2026, as part of the EPF Scheme, 2026, with the aim to facilitate amicable resolution of disputes relating to levy of damages under Section 14B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 / 128 the Code of Social Security, 2020.
The provisions of VISHWAS, 2026 are effective w.e.f. 29.06.2026 and shall remain in force for a period of six (6) months from the date of its notification.
VISHWAS, 2026 shall be applicable to following categories of cases under section 14B of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as 'repealed Act') read with paragraph 32A of the Employees' Provident Funds Scheme, 1952 and section 128 of the Code read with paragraph 23 of the EPF Scheme, 2026:
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| S.No | Category | Description |
|---|---|---|
| a | Ongoing Litigation Cases | Where order under section 14B of the Repealed Act or under section 128 of the Code, as the case may be, has been issued and is under dispute before any judicial forum by either party to the dispute |
| b | Finalised 14B Orders including RRC Cases (Unpaid / Partially Paid) | Where any order under section 14B of the Repealed Act or under section 128 of the Code, as the case may be, has been issued and amount to be levied is yet to be recovered; |
| c | Pre-Adjudication Cases (Notice Issued) | Where notice under section 14B of the Repealed Act or under section 128 of the Code, as the case may be, has been issued and final order is yet to be issued; |
| d | Pre-Adjudication Cases (Notice Not Yet Issued) | Where notice under section 14B of the Repealed Act or under section 128 of the Code, as the case may be, is yet to be issued. |
Notwithstanding the rate of damages otherwise applicable at the relevant point of time, the rate of damages under the VISHWAS, 2026 for the period prior to 14.06.2024 shall be as follows:
| Period of Default | Rate per Month |
|---|---|
| Default up to 2 months | 0.25% per month |
| Default from 2 to less than 4 months | 0.50% per month |
| Default beyond 4 months | 1.00% per month |
(a) The entire interest payable under Section 7Q of the repealed Act or Section 127 of Code on Social Security, 2020, as the case may be for the period of default corresponding to Section 14B / 128 proceedings must be fully remitted before the submission of an application under Vishwas, 2026.
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(b) The employer shall submit a formal undertaking that no further appeal before any judicial or quasi-judicial forum shall be filed consequent upon settlement and abatement of the dispute under VISHWAS, 2026.
Any unpaid amount under section 14B of the Repealed Act shall be regulated as under:-
a) Where the amount already remitted in part exceeds the revised damages computed under the VISHWAS, 2026, no refund shall be admissible to the establishment, nor shall such excess be adjusted against any other order or notice issued under Section 14B / 128 for the same period of delay in remittance.
b) Where the amount already remitted in part is less than the revised damages computed under the VISHWAS, 2026, the establishment shall be liable to remit the differential amount.
Any amount deposited under section 7-O of the Repealed Act or under sub-section (3) of section 23 of the Code for preferring an appeal under section 7-I of the Repealed Act or section 23 of the Code, as the case may be, and deposited with the Employees' Provident Fund Organisation shall be considered as valid deposit by the establishment under the Repealed Act and shall be regulated as under:
a) Where the amount calculated as damages payable under VISHWAS, 2026 exceeds the amount deposited amount under section 7-O of the Repealed Act or under sub-section (3) of section 23 of the Code, such amount shall be paid by the establishment;
b) Where the differential amount deposited under section 7-O of the Repealed Act or under sub-section (3) of section 23 of the Code exceeds the amount calculated as damages payable under VISHWAS, 2026 is more, the differential excess of amount shall be adjusted first against any other order issued under section 14B of the Repealed Act or any notice to be issued under section 128 of the Code for any subsequent period of delay in remittances towards the contributions payable by the establishment.
(a) Establishments where damages have been fully recovered.
(b) Cases involving fraud, misappropriation, or deliberate falsification of records.
(c) Cases where interest under dispute has not been fully remitted.
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PART-B
OPERATIONAL GUIDELINES
(a) The employer shall file an application through online mode on the employer portal.
(b) The application shall be authenticated through Digital Signature or e-sign of the authorised signatory.
(c) In case the PAN, email ID, or mobile Number of the employer is not uploaded so far by the employer, the same is required to be updated.
(d) The employer is required to make appropriate entry in the online application and /or upload records relating to the following:
i) Period of Default ii) Reference Order Number iii) Reference Order Date iv) The amount of damage levied. v) The amount of damage paid. vi) Proof in support of deposit of interest/damages is required to be uploaded. vii) Declaration that the interest for the period under consideration has been deposited.
