Which cases are described as eligible?
- Orders under challenge before a judicial forum.
- Final damages/penalty orders with recovery pending or partly made, including recovery-certificate cases.
- Cases where notice has issued but final order is pending.
- Identifiable defaults where notice has not yet issued.
Reduced rate framework
Official PIB guidance states the special scheme uses reduced damages rates ranging from 0.25% to 1.00% per month, depending on the default period. Do not use that range alone to calculate liability: the exact default bucket, scheme text and portal computation must be checked.
Example
An establishment has an old damages order that is under challenge. The scheme category may be relevant because ongoing litigation is one of the published eligibility buckets. The next step is not to apply a generic percentage: identify the default period, the amount/payment history and the relevant VISHWAS schedule/process in the 2026 EPF Scheme and EPFO workflow.
SEO Q&A
Is VISHWAS 2026 an EPF amnesty from principal contribution?
No. The official description is a dispute-resolution mechanism for damages/penalty issues. It should not be described as a waiver of underlying employee/employer PF contributions.
Does VISHWAS 2026 apply to matters already in court?
Official PIB material includes orders challenged before judicial forums among the covered categories, subject to the Scheme conditions and procedure.
Which provision of the Social Security Code is linked?
PIB expressly links VISHWAS to section 128 of the Code on Social Security, 2020 alongside legacy section 14B of the EPF & MP Act.