VISHWAS 2026

VISHWAS 2026 is a one-time dispute resolution initiative launched by the Employees’ Provident Fund Organisation (EPFO) under the Ministry of Labour & Employment. It aims to facilitate the amicable settlement of disputes relating to the levy of damages and penalties under EPF-related matters.

The scheme provides eligible employers with a transparent, fully digital and time-bound mechanism to settle pending disputes. It seeks to promote voluntary compliance, reduce litigation and resolve long-pending cases, while safeguarding the interests of employees.

Duration

The scheme came into effect on 29 June 2026 and will remain operational for six months from the date of notification.

Cases Covered

VISHWAS 2026 broadly covers four categories of cases. These include cases where penalty or damages orders are under challenge before a judicial forum, final orders where recovery is pending or partly completed, including Recovery Certificate (RRC) cases, and cases where notices have been issued but final orders are yet to be passed.

It also covers cases where notices for penalty or damages have not yet been issued.

Exclusions

Cases where damages or penalties have already been fully recovered are excluded from the scheme. It also excludes cases involving fraud, misappropriation or deliberate falsification of records, as well as cases where the applicable statutory interest has not been fully deposited.

Application Process

Eligible employers with pending disputes can apply through the EPFO Employer Portal using a Digital Signature Certificate (DSC) or e-Sign. Applicants must provide an undertaking that they will not pursue any further appeal concerning the dispute settled under the scheme.

Benefits

The scheme allows eligible employers to settle certain legacy disputes by offering substantially reduced rates for historical defaults committed before 14 June 2024, subject to payment of the applicable statutory interest and fulfilment of prescribed conditions.

For employers, VISHWAS 2026 provides an opportunity to regularise legacy EPF compliance issues at a lower financial cost while reducing prolonged litigation.

Although the scheme primarily targets employers, employees can benefit indirectly through the faster resolution of long-pending EPF disputes and improved compliance by establishments.