Delayed PF deposits? EPFO offers lower penalties under VISHWAS 2026 scheme, but employers must apply by 28 December

The Employees' Provident Fund Organization (EPFO) has introduced the VISHWAS 2026 scheme, offering reduced penalties for employers with pending Provident Fund (PF) damages. The scheme allows employers to settle disputes at rates starting from 0.25% per month, with interest and PF contributions still payable. The one-time settlement window closes on 28 December 2026.