Pradhan Mantri Viksit Bharat Rozgar Yojana: Part B- Support to Employers with Focus on Manufacturing Sector

Under Part B the incentive period is for 02 years for all sectors and 04 Years for the establishments engaged in Manufacturing Sector. <br>

Any Establishment can register with EPFO through SPICe+ portal of Ministry of Corporate Affairs or Sharm Suvidha Portal of Ministry of Labour &amp; Employment. <br>

The establishment is required to provide details of PAN/TIN, GSTN, PAN linked Bank Account Number. <br>

“Manufacturing” means and includes activities as defined in Section 2(72) of Central Goods and Service Tax Act, 2017 as well as mentioned in GSTN certificate of the Establishment. <br>

Eligibility for Part B requires establishments to sustain new employees for at least six months above the baseline. <br>

Yes, Exempted establishments under the EPF &amp; MP Act, 1952, must file returns and open UANs through EPFO for all their employees, ensuring compliance and transparency in availing benefits. <br>

- Filing ECR: They must file the Employee Contribution Report (ECR) without contributions in the Employees&#39; Provident Fund Organisation (EPFO), providing details of all their employees, including First Timers. - Aadhaar Authentication: For smooth implementation and transparency, exempted establishments are required to open Aadhaar authenticated Universal Account Numbers (UAN) through EPFO for all existing and new employees. <br>

No. Establishments already registered with the Employees&#39; Provident Fund Organisation (EPFO) are not required to undergo fresh registration under the Pradhan Mantri Viksit Bharat Rozgar Yojana. However, these establishments are required to furnish the following details: - PAN of the establishment - GSTN (Goods and Services Tax Number) - PAN-linked bank account number of the employer <br>

No separate process is required. New establishments registering through the Shram Suvidha Portal of the Ministry of Labour &amp;amp; Employment or the Ministry of Corporate Affairs (MCA) Portal are automatically allotted an PF Code/EPF number at the time of incorporation or registration. <br>

The scheme applies to all establishments that are covered under the EPF&amp;MP Act, 1952, including: Exempted establishments under Section 17 of the Act Subject to fulfilling all applicability conditions laid out in the scheme guidelines. <br>

The baseline is the average number of employees considered for an establishment to measure net additional employment for incentive eligibility <br>

For establishments registered with EPFO prior to 31.07.2024 and regularly filing ECRs with contributions: - The baseline = Average number of employees as per ECRs over the 12 months from 01.08.2024 to 31.07.2025. The baseline will be the average number of employees based on filed Electronic Challan-cum-Returns (ECRs) for the 12 months preceding the scheme start date 01.08.2025. ECRs with contributions must have been filed for all 12 preceding months. <br>

Baseline will be the average number of employees for the months from the date of registration till 31.07.2025, based on ECRs filed with contributions. The baseline will be the average number of employees from the date of EPFO registration till 01.08.2025. ECRs with contributions must be filed for all completed months during this period. <br>

<br> The baseline is fixed at 20 employees. <br>

Yes. Only employees for whom contributions are paid through ECR in EPFO or Exempted Trust are counted for additionality, and eligibility calculations. <br>

No, the baseline remains unchanged once calculated. However, if revised ECRs show a higher number of employees, that higher number will be considered for all scheme purposes. <br>

The establishment must hire and sustain new employees (First Timers and Re-joinees) for at least six months beyond the baseline number of employees and meet the meet the threshold criteria based on baseline numbers. <br>

For establishments with a baseline less than 50 employees: Must add at least 2 employees over baseline. For establishments with a baseline 50 or more employees: Must add at least 5 employees over baseline. <br>

There is no upper limit. <br>

Yes. Employees with gross wages above ₹1 lakh at the time of joining will be counted for calculating threshold/additionality, but no incentive will be paid in respect of them under the scheme. <br>

Yes. Benefits will be provided in respect of only those First Timers and Re-joinees whose gross wages are up to ₹1 lakh at the time of joining and who complete six months of employment. <br>

- Existing establishments: Benefit period counts for 2 years across all sectors. - Manufacturing sector: Benefit period counts for 4 years across all sectors. New establishments: Benefit period counts from the date of EPFO registration for 2 years across all sectors starts and 4 years for manufacturing sector. <br>

Incentive will be paid to the establishment in lumpsum on six monthly basis as per eligibility. <br> <br>

Benefits stop for those months when the criteria are not met but restart once eligibility is regained. However, the overall scheme benefit period remains fixed. <br>

If the net employee strength falls below the baseline, the establishment will not be eligible for incentive for that period. Once net strength rises above baseline and the threshold condition is met again, benefits resume — but the scheme period remains fixed and no extension is granted for the lost period. <br>

No, all establishments with the same PAN will be considered as a single entity for scheme purposes. <br>

Yes. Establishments registered with EPFO before 01.08.2025 even with employees less than 20 are eligible to avail benefits provided they meet the other criteria of scheme guidelines. <br>

If an employer is declared bankrupt or enters into insolvency proceedings, the establishment may become ineligible for further incentives under the Pradhan Mantri Viksit Bharat Rozgar Yojana. However, if the establishment continues to make regular EPF contributions for eligible employees despite insolvency proceedings, the incentive will continue. <br>

If an establishment registered under the Pradhan Mantri Viksit Bharat Rozgar Yojana changes its bank account it has to update its account details, and any other details required. Upon successful verification, future incentive payments are redirected to the updated account. Failure to update may lead to delay or non-payment of incentive installments. <br>

No. The scheme does not provide benefit to the establishment if the 6-month requirement is met across multiple units having different PAN of the establishments. <br>

Incentives to establishments are paid via Direct Benefit Transfer (DBT) to the PAN/TAN-linked bank account of the establishment. <br>

Yes, all exempted establishments under the EPF &amp; MP Act, 1952, are eligible to avail benefits under this scheme. <br>

Exempted establishments must file returns as prescribed by EPFO for each month to avail benefits. For baseline calculation, they need to submit ECRs with employee details for the 12 months preceding August 2025 (from August 2024 to July 2025). <br>

Yes, exempted establishments are required to open Aadhaar-authenticated Universal Account Numbers (UANs) for all existing and new employees through EPFO. The FAT facility on the UMANG portal can be used to register these employees. <br>

There is no separate requirement for registration under the scheme. All the establishments including the exempted establishments are deemed to be registered under the scheme. They are required to take following actions: - Filing ECR: They must file the Employee Contribution Report (ECR) without contributions in the Employees&amp;#39; Provident Fund Organisation (EPFO), providing details like joining date, amount of gross salary, amount of contribution etc of all their employees, including First Timers. - Timely Submission: For calculation of baseline, the exempted establishments are required to file ECRs for 12 months from wage month of August, 2024 to July, 2025 and for availing incentives under the Scheme, they have to file ECRs providing all the details of their employees (existing &amp;amp; new) regularly with EPFO. - For incentives under Part A of the scheme, exempted establishments are required to file 12 months’ ECRs within 18 months from the date of joining of each First Timer in the establishment. Out of these 12 months&amp;#39; ECRs, first installment under Part A will be provided to the First timers only after receipt of six continuous months&amp;#39; ECRs. However, second instalment will become eligible after filing of total 12 months&amp;#39; ECRs filed during period of 18 months. This relaxation is only for providing incentives under Part A. - Aadhaar Authentication: For smooth implementation and transparency, exempted establishments are required to open Aadhaar authenticated Universal Account Numbers (UAN) through EPFO for all existing and new employees. - Further, all exempted establishments are required to provide details like GSTN Certificate, PAN number, PAN linked Bank Account Number etc. <br>