This circular is issued by the Employees’ Provident Fund Organisation, Head Office, addressed to Additional CPFCs (Zones), RPFCs-I/II/Officers-in-Charge of Regional Offices, and RPFC-III/APFC in charge of District Offices. It states that vide notification No. G.S.R. 525(E) dated June 29, 2026, the Central Government notified VISHWAS, 2026 as part of the EPF Scheme, 2026, for facilitating resolution of disputes relating to levy of damages under Section 14B of the EPF & MP Act, 1952/Section 128 of the Code on Social Security, 2020.

VISHWAS, 2026 is applicable to four categories: Ongoing Litigation Cases; Finalised 14B Orders including RRC Cases (Unpaid/Partially Paid); Pre-Adjudication Cases (Notice Issued); and Pre-Adjudication Cases (Notice Not Yet Issued). The rate of damages for the period prior to June 14, 2024 is specified as 0.25% per month (default up to 2 months), 0.50% per month (default from 2 to less than 4 months), and 1.00% per month (default beyond 4 months).

Applicability is subject to conditions including full remittance of interest under Section 7Q of the repealed Act/Section 127 of the Code prior to application, and a formal undertaking by the employer against further appeal. The circular specifies regulation of dues paid in part, regulation of pre-deposit under Section 7-O/Section 23, and categories excluded from the scheme (fully recovered damages, fraud/misappropriation cases, and cases where disputed interest is not fully remitted).

Part-B sets out operational guidelines for online application filing, digital authentication, required data entries, employer consents, and processing by the Dealing Assistant, Section Supervisor, and APFC, including certificate signing. Part-C specifies preparatory activities for Zonal/Regional/District Offices (beneficiary identification, Nodal Officer designation, Vishwas Cell constitution, Helpdesk establishment, outreach, and court-case coordination), each with a 7-day timeline from circular issuance, except outreach, which continues throughout the scheme period.

The circular prescribes weekly reviews (first three months) and fortnightly reviews (months 4–6) by Zonal Offices, and five KPIs with stated weightages: KPI-1 (20%), KPI-2 (20%), KPI-3 (25%), KPI-4 (10%), and KPI-6 (25%). The circular states it supersedes any previous communication on the subject and is issued with the approval of the Central Provident Fund Commissioner.