EPFO VISHWAS 2026 explained: Who is eligible for lower PF penalties? All FAQs answered

EPFO launched VISHWAS 2026, a one-time dispute resolution scheme for employers to settle PF damages disputes at reduced penalties.

The scheme applies to defaults that occurred before June 14, 2024, with concessional damage rates ranging from 0.25% to 1% per month.

Eligible employers include those with pending damages orders, show-cause notices, or delayed remittance without notices under the EPF Act or Code on Social Security.

The scheme is open for six months from June 29, 2026, and covers disputes under Section 14B of the EPF Act or Section 128 of the Code on Social Security, 2020.

Interest under Section 7Q must be paid in full; only the damages component is eligible for concessional settlement under VISHWAS 2026.