Three EPF amnesties are open at once and an establishment can be in more than one. Answer three questions and this page tells you which door you walk through, what disqualifies you and roughly what it costs.
Three questions. They are not mutually exclusive — most establishments with a skeleton are in two.
1 · Are there workers on your rolls today who should have been in EPF but never were?
Contract, casual, seasonal or daily-wage workers who joined between 1 April 2009 and 31 March 2026, are still with you, and have never been enrolled at this establishment.
2 · Do you have a damages exposure on delayed PF remittance for periods before 14 June 2024?
Damages for late remittance — an order, a notice, a recovery certificate, a pending appeal — or contributions you simply paid late and on which nothing has yet been demanded.
2a · Have those damages already been recovered in full?
Fully recovered damages are outside VISHWAS. Part-recovered ones are inside it.
2b · Is the 12% a year interest on those arrears fully paid?
This is a gate, not a cost. VISHWAS will not look at your damages until the interest is cleared in full.
2c · Is any allegation of fraud or falsification of records involved?
3 · Do you run a PF trust that is recognised under the Income-tax Act but has no formal exemption?
A trust the income-tax department recognised, where the exemption notification under s.17 of the 1952 Act (now s.143 of the Code) was applied for and never granted — or never applied for at all.
Six answers per worker, and three of them are silent traps — an above-ceiling joiner, a worker already covered by a concluded EPFO inquiry order, and a worker who has since left. Nothing is sent anywhere.
Typed by you, kept in this browser only. Print it for the file — this is the working paper behind the declaration.
Enter each block of arrears and how long it was (or has been) in default. A real s.14B order is computed month by month on each month's own arrear — this prices the blocks you type, which is an order of magnitude, not an order.
| Period of default | Paragraph 32A, as it stood | VISHWAS 2026 recomputation |
|---|---|---|
| Less than 2 months | 5% per annum | 0.25% per month |
| 2 months to under 4 months | 10% per annum | 0.50% per month |
| 4 months to under 6 months | 15% per annum | 1% per month |
| 6 months and above | 25% per annum |
Both are capped at 100% of the arrears — s.14B of the 1952 Act, now s.128 of the Code, allows damages "not exceeding the amount of arrears". The old slabs hit that ceiling at four years of default; the VISHWAS rate takes about eight and a half years to get there.
For establishments running a provident-fund trust recognised under the Income-tax Act, 1961 that never obtained the statutory exemption. This is the least-explained of the three windows and the only one that needs a Chartered Accountant's audit before you can even apply.
1 · Is the trust recognised under the Income-tax Act, 1961?
2 · Do you hold a formal exemption notification under s.17 (1952 Act) / s.143 (the Code)?
Applying is not holding. Many trusts have run for decades on a relaxation order or on nothing at all.
3 · Going forward, what do you want to be?
4 · Who is the trust maintained for?
5 · Were contributions and the interest credited to members at par with, or better than, the statutory rates throughout?
This is the condition the whole protection from assessment of dues hangs on.
It does not read your payroll, accept an upload, reconcile a wage register, compute assessed dues under s.7A / s.125, price administrative charges or EDLI, generate the declaration, or touch the EPFO portal. It answers four questions — which window, by when, what disqualifies you, and what order of magnitude — and then stops where the ledger and professional judgment begin. Every rupee figure on this page is an indicative exposure on the assumptions you typed. It is not a computation of dues, and EPFO will not accept it as one.
On 29 June 2026 the government notified the Employees' Provident Funds Scheme, 2026 and, with it, three separate amnesties for legacy provident-fund exposure — the Employees' Enrolment Campaign, VISHWAS 2026 and AMNESTY 2026. They have different eligibility, different cut-off dates and very different money on the table, and an establishment can be in more than one at the same time.
The Code renumbered everything: an order in hand saying s.7A, s.7Q, s.14B or s.17 of the 1952 Act is s.125, s.127, s.128 and s.143 of the Code on Social Security, 2020. They are the same provisions — quote both in correspondence.