The scheme will remain open until December 28, 2026. EPFO has said the deadline will not be extended.
Lower damages under Vishwas, 2026
Under the existing provisions, damages for delayed EPF contributions can be significantly higher than the rates applicable under the settlement scheme. Under Vishwas, 2026, damages are calculated at 0.25% per month for delays of up to two months, 0.50% per month for delays of more than two months and up to four months, and 1% per month for delays exceeding four months.
High Courts refer cases to the scheme
Several High Courts have issued directions allowing establishments to pursue settlement under Vishwas, 2026.
The Bombay High Court’s Pune Bench, in Writ Petition No. 4246 of 2018, directed an employer to apply under the scheme within two weeks and modified the earlier tribunal order before disposing of the petition.
The Madras High Court disposed of Writ Petition No. 38008 of 2024 after the employer expressed its willingness to avail of the scheme, bringing the writ petition and related tribunal proceedings to a close.
The Kerala High Court’s Ernakulam Bench issued similar directions in 19 cases, asking the concerned establishments to approach EPFO for settlement under Vishwas, 2026.
Which cases are covered?
The scheme can cover certain cases involving delays in EPF contribution payments made before June 14, 2024, subject to the eligibility conditions.
These include cases where damages proceedings are pending before a court or tribunal; cases in which EPFO has passed a damages order but recovery is still pending, either fully or partly; cases where EPFO has issued a notice proposing damages but has not passed a final order; and cases where EPFO records show delays in EPF payments but no damages notice has been issued.
How to apply
The settlement process is available online. Employers must first pay the outstanding interest on delayed EPF contributions before submitting an application.
They can then access the Vishwas, 2026 module through the EPFO Employer Portal, select the relevant category, upload the required documents and complete digital authentication.
The system calculates the applicable damages under the scheme. Employers are given 15 days to make the payment, with an additional 15-day extension where applicable.
After the payment is confirmed, EPFO will issue a digitally signed settlement certificate. Proceedings covered by the settlement and pending before a court or tribunal will then stand closed, according to the scheme’s provisions.
EPFO helpdesks
EPFO has set up dedicated Vishwas Cells and Helpdesks at its 153 Regional Offices to assist establishments with the process.
The scheme is open until December 28, 2026. EPFO has also made detailed guidelines and frequently asked questions available on its website. Employers can contact the toll-free helpline at 1800-180-1820 for assistance.a
