An EPFO Head Office circular rolling out VISHWAS, 2026 (notified via G.S.R. 525(E), 29 June 2026, under the EPF Scheme 2026): a 6-month window (from 29 June 2026) to amicably settle disputes over damages levied under Section 14B of the EPF & MP Act 1952 / Section 128 of the Code on Social Security 2020.
Eligible cases (four categories): ongoing litigation (a 14B/128 order under dispute in court); finalised 14B orders including recovery-certificate (RRC) cases, unpaid or part-paid; pre-adjudication cases where a notice has issued; and pre-adjudication cases where a notice hasn’t yet issued.
Concessional damage rates (for defaults in the period before 14 June 2024):
- up to 2 months’ default — 0.25%/month
- 2 to under 4 months — 0.50%/month
- beyond 4 months — 1.00%/month
Key conditions:
- The full interest (Sec. 7Q / Sec. 127) for the default period must be paid before applying.
- The employer must undertake to withdraw / not pursue any appeal on settlement.
- Part-payments already made: no refund if they exceed the revised damages; pay the difference if short. Pre-deposits under Sec. 7O / Sec. 23 are adjusted similarly.
Excluded: cases where damages are already fully recovered; any fraud, misappropriation or falsification of records; and cases where the disputed interest isn’t fully paid.
How it works: the employer applies online on the EPFO portal (DSC/e-sign), selects the case category, the system computes the damages and generates a Vishwas PDF; the employer consents to pay within 15 days of approval and gives the no-appeal undertaking. Files route DA → Section Supervisor → APFC, and an e-signed settlement certificate is issued after payment. (The circular also stands up EPFO’s internal machinery — Vishwas Cells, helpdesks, outreach, weekly/fortnightly reviews and KPIs.)
Bottom line: a limited-time chance for employers to clear old or disputed PF damages at reduced rates and exit litigation — provided the underlying interest is cleared first and they drop their appeals.
Please find attached the official notification:
