Employees’ Provident Fund Organisation (EPFO) has issued FAQs on Vishwas, 2026, a one-time settlement window for eligible establishments in respect of damages proceedings under the applicable provisions of the Act and the Code.

Vishwas, 2026 covers specified cases relating to damages that are under dispute, pending recovery, or where notices or final orders are pending. Cases involving fully recovered damages, fraud, misappropriation, deliberate falsification of records, and unpaid disputed interest are excluded.

The revised rates of damages are 0.25% per month for defaults of less than two months, 0.50% per month for defaults of two months to less than four months, and 1.00% per month for defaults of four months and above. Applications are to be submitted through the EPFO Employer Portal. The recalculated amount is required to be paid within fifteen days from the date of communication, subject to the conditions specified in the FAQs.

FAQs state that the scheme applies only to damages and does not provide any waiver of principal contribution or interest. Upon full payment, EPFO shall issue a digitally signed Vishwas, 2026 Certificate. The document also prescribes provisions relating to recalculation of damages, treatment of eligible pre-deposits, withdrawal of pending litigation, and processing of applications by field offices.