What you get
The benefits under this Part will be provided to the employers in respect of the employees who are either first timers or Re-Joinees, subject to fulfilling the threshold criterion. | Amount of Incentive/ Benefit and Periodicity: | Under this Part of the Scheme, incentives will be provided to the employer at the following rates for two years in respect of employment generated over and above the baseline fulfilling the threshold limit i.e., at least 2 additional employments with baseline of less than 50 and at least 5 additional employments with baseline of 50 or above. The criteria for providing incentive to the employer will be as under: | Sl.NoEPF Wage Slabs of Additional Employee in ₹Benefit to the Employer in ₹ (Per additional employment per month as per prescribed criteria)1<= 10,000**Up to 10002>10,000 to <=20,00020003> 20,000-1,00,0003000 In respect of employees getting EPF wages below ₹10,000/-, the incentive at the rate of 10% of EPF wage will be provided as an additional risk mitigation measure. | *** Incentive will be paid in respect of new employees with Gross wage up to ₹1,00,000/- at the time of joining the establishment. | - For the manufacturing sector, the incentive to the employer will continue for the third and the fourth year. | - The benefits will be provided to all eligible establishments on six monthly lump sum basis after filing of six completed months’ ECRs based on eligibility of the employer and employee as elaborated in previous paras. Further, the benefits will be provided in respect of those First Timers and Re-joinees who complete six months of employment with the same employer. The calculation of benefits will take into account the net additional employment generated. | - The benefits to the employer will not accrue for any month in which the employer is not eligible as per the threshold criteria laid out in the Scheme. In such cases, there will be no extension of the incentive period. | The incentive to the establishment shall be provided as Direct Benefit Transfer to PAN linked bank account of the establishment. Where a group of establishments under the same PAN are eligible for the incentive, payment will be made to a single PAN linked bank account nominated by the group.
Who can apply
Required Paperwork
- Aadhaar Card
- PAN Card
- Income Certificate
- Residence Proof (Domicile)
Common Questions
What is the "Part B- Support to Employers with Focus on Manufacturing Sector" scheme component?
This component of the scheme is designed to boost employment generation, with a special emphasis on the manufacturing sector. It is an establishment-focused initiative that incentivises the creation of sustained employment across all sectors by providing benefits to eligible establishments for a period of two years. The incentive period for the manufacturing sector is additional 2 years, i.e a total of 4 years.
What is the incentive Period under the Part B of Pradhan Mantri Viksit Bharat Rozgar Yojana?
Under Part B the incentive period is for 02 years for all sectors and 04 Years for the establishments engaged in Manufacturing Sector.
How to register in EPFO?
Any Establishment can register with EPFO through SPICe+ portal of Ministry of Corporate Affairs or Sharm Suvidha Portal of Ministry of Labour & Employment.
What details are required for availing benefit of this scheme?
The establishment is required to provide details of PAN/TIN, GSTN, PAN linked Bank Account Number.
How manufacturing sector will be decided?
“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.
How does the scheme address concerns about temporary or unsustainable job creation?
Eligibility for Part B requires establishments to sustain new employees for at least six months above the baseline.
Are exempted establishments included, and how are they monitored?
Yes, Exempted establishments under the EPF & MP Act, 1952, must file returns and open UANs through EPFO for all their employees, ensuring compliance and transparency in availing benefits.
How do exempted establishments register for the scheme?
- Filing ECR: They must file the Employee Contribution Report (ECR) without contributions in the Employees' 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.
Whether Existing Establishments Registered with EPFO are Required to Register Anew Under the Pradhan Mantri Viksit Bharat Rozgar Yojana?
No. Establishments already registered with the Employees' 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
How Can a New Establishment Register with EPFO to Avail Benefits Under the Pradhan Mantri Viksit Bharat Rozgar Yojana?
No separate process is required. New establishments registering through the Shram Suvidha Portal of the Ministry of Labour & Employment or the Ministry of Corporate Affairs (MCA) Portal are automatically allotted an PF Code/EPF number at the time of incorporation or registration.
To which establishments does the Pradhan Mantri Viksit Bharat Rozgar Yojana apply?
The scheme applies to all establishments that are covered under the EPF&MP Act, 1952, including: | Exempted establishments under Section 17 of the Act Subject to fulfilling all applicability conditions laid out in the scheme guidelines.
What is the baseline for calculating additionality under Part B of the Pradhan Mantri Viksit Bharat Rozgar Yojana?
The baseline is the average number of employees considered for an establishment to measure net additional employment for incentive eligibility
How is the baseline calculated for Existing Establishments?
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.
How is the baseline calculated for establishments registered between 01.08.2024 and 31.07.2025?
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.
What is the baseline for New Establishments registered between 01.08.2025 and 31.07.2027?
The baseline is fixed at 20 employees.
Are only employees with contributions counted for eligibility?
Yes. Only employees for whom contributions are paid through ECR in EPFO or Exempted Trust are counted for additionality, and eligibility calculations.
Can the baseline change if revised ECRs are filed?
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.
What are the key conditions for establishment eligibility under Part B?
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.
What is the threshold criterion for Part B?
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.
What is the upper limit of Threshold criteria in Part B for additional employment generation?
There is no upper limit.
Can an employee with Gross Wages above ₹1 lakh be counted for threshold calculation under Part B?
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.
Are there any wage limits for employees counted for benefits?
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.
How long is the benefit period for existing and new establishments?
- 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.
What is the periodicity of incentive payment to the establishment ?
Incentive will be paid to the establishment in lumpsum on six monthly basis as per eligibility.
What happens if an establishment does not meet eligibility criteria during some months?
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.
If an establishment dips below the baseline temporarily, how is the benefit calculated?
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.
Can an establishment with the same PAN but different locations avail benefits separately?
No, all establishments with the same PAN will be considered as a single entity for scheme purposes.
Are establishments with fewer than 20 employees covered under EPFO eligible for incentives under the scheme?
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.
What happens if an establishment goes bankrupt or enters insolvency during the scheme period?
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.
What happens if an establishment changes its Bank Account?
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.
If an employee works for 3 months in one establishment and then 3 months in another unit of the same establishment but with different PAN, is the establishment eligible for incentive for these employees?
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.
How are incentives paid to the establishments?
Incentives to establishments are paid via Direct Benefit Transfer (DBT) to the PAN/TAN-linked bank account of the establishment.
Are exempted establishments eligible for benefits under the scheme?
Yes, all exempted establishments under the EPF & MP Act, 1952, are eligible to avail benefits under this scheme.
How exempted establishments will file ECRs to avail benefits under the scheme?
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).
Is Aadhaar authentication required for employees of exempted establishments?
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.
How do exempted establishments register for the scheme?
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' 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 & 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' ECRs, first installment under Part A will be provided to the First timers only after receipt of six continuous months' ECRs. However, second instalment will become eligible after filing of total 12 months' 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.