Frequently Asked Questions related to the Pradhan Mantri Viksit Bharat Rozgar Yojana
What is UAN?

Aadhaar authenticated unique account number allotted to an Employee by Employees’ Provident Fund Organization.

What is “Electronic Challan cum Return (ECR)”?

Online monthly submission of contributions by employers.

What is Gross Wage?
Gross wage means all emoluments received by the employee as per the terms of the employment contract.
Who is First Timer?
Any employee,
  • with date of joining in an establishment between 01.08.2025 and 31.07.2027 (both dates inclusive) and
  • who was not a contributing member of Employees Provident Fund either with EPFO or Exempted Trust prior to 01.08.2025 and
  • their Contribution is received in EPFO or exempted trust for the first time for the wage month August 2025 or thereafter.
Who is Re-joinee?
Any employee,
  • with a previous contributory membership of Employees Provident Fund either with EPFO or Exempted Trust and
  • joins an establishment covered under EPF and MP Act between 01.08.2025 to 31.07.2027.
What is EPF Wage?
“EPF Wage” means the wage on which contribution is paid in terms of Section 6 of the EPF and MP Act,1952
How will the EPF Wage be decided for incentive purposes?
  • As Defined in Scheme guidelines
What is meant by “Completed Wage Month” for the purpose of the scheme?

Completed Wage Month refers to a full calendar month for which an employer has filed the Electronic Challan-cum-Return (ECR) in respect of the employees.

For the purposes of calculating benefits under the scheme:

If the employee joins on or before the 5th day of a month, then that month shall be treated as the first Completed Wage Month. If the employee joins after the 5th day of a month, then the following month be treated as the first Completed Wage Month.

Scheme Guidelines Related
What is the 'Pradhan Mantri Viksit Bharat Rozgar Yojana' announced in Budget 2024-25?
The Pradhan Mantri Viksit Bharat Rozgar Yojana is a central sector scheme.
What are the main objectives of this scheme?
The Pradhan Mantri Viksit Bharat Rozgar Yojana has been designed to stimulate sustained additional employment creation and leverage EPFO enrollment to promote formalization of the workforce, a critical step toward ensuring social security and structured employment within the organized sector by providing incentives to employees and establishments.

It supports first-time employees in their skilling journey and incentivizes establishments to create new jobs, with a special focus on labor-intensive manufacturing sectors to complement the National Manufacturing Mission.

How many parts are there in the Pradhan Mantri Viksit Bharat Rozgar Yojana?
The scheme consists of two parts:

Part A – First Timer - Provides an incentive to assist first-timer employees in navigating their learning curve before they become fully productive with completing their financial literacy course over EPO portal.

Part B – Support to Establishments with Focus on manufacturing - Aims to support sustained additional employment across all sectors and specifically provides longer incentives to establishments in the manufacturing sector.

It will incentivize establishments for 02 years for the creation of additional employment. For the establishments engaged in the manufacturing sector, the incentives will be provided for 04 years

What is the start date of the Pradhan Mantri Viksit Bharat Rozgar Yojana?
The start date of the Pradhan Mantri Viksit Bharat Rozgar Yojana 01.08.2025.
What is the registration period?
The registration period under the scheme is for two years from 01.08.2025 for the establishments engaged in all sectors.
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 Pradhan Mantri Viksit Bharat Rozgar Yojana?
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.
Which document will be used to verify employer and employee contributions in EPFO for calculating incentives, baseline, threshold, or other eligibility criteria under the scheme?
The "Electronic Challan cum Return (ECR) along with contributions" submitted online by the establishment each month will be used to verify contributions of both employers and employees.
How does the scheme ensure transparency in incentive disbursal?
Incentives will be disbursed only through Direct Benefit Transfer (DBT) using Adhar Bridge Payment System directly into the Aadhar-seeded bank account of the First Timers and directly in to the PAN-linked bank account of the employers.
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.

Registration
How employees can register to avail benefits under Part A?
There is no registration process for the employees. They will be provided incentive on the basis of ECR filed by their establishment with EPFO.
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.
Employer Related
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 eligibilty.
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.

Is there a time limit for filing of ECRs
Establishments must file ECRs in time.
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.
Employee Related
Where will the FAT (Facial Authentication Technology) be available for employee UAN aauthentication?
The FAT facility provided on UMANG App will be utilized UAN authentication.
How is the incentive under Part A paid to the First Timer?
It is paid in two instalments directly into the Aadhar seeded bank account of the employees.
How many times incentive will be paid to the Employee during the scheme registration period?
It is a one time incentive to all the eligible First Timers.
What conditions must be met for the Second instalment payment?
The First Timer must:
  • Complete the Financial Literacy Course, and
  • Have worked for 12 completed months in the same establishment and all 12 months of ECR with contributions is filed by the establishment.
How is the second instalment handled?
The second instalment is held in a designated savings or deposit account for a period as specified in future guidelines issued by the Ministry of Labour & Employment.
What is the “Financial Literacy Course”?
A mandatory online course covering personal finance, savings, investments, etc. available on EPFO website.
What is the maximum incentive payable to a First Timer under Part A?
The incentive is equal to one completed month’s EPF wage, subject to a maximum of ₹15,000.
Is there any base line for the establishment for incentive to the employee?
No.
Is Aadhaar authentication required for eligibility?
Yes. Only those with FAT authenticated UAN are eligible for benefits.
What happens if an employee leaves voluntarily or due to unforeseen circumstances?
If a First Timer leaves the establishment voluntarily or due to unforeseen circumstances before 06 months then they are not eligible for first installment.

If a First Timer leaves the establishment voluntarily or due to unforeseen circumstances after 06 months but before 12 months then they are not eligible for second installment.

An employee has a UAN but never contributed to EPFO or any exempted trust, can they be considered a First Timer?
If the employee has a UAN but has never had contributions credited to EPFO or an Exempted Trust before the scheme's start date, and the first contribution is received during the scheme registration period, they are considered a First Timer under the scheme.

They will becomes eligible for the incentives under Part A, provided all other conditions (biometric Aadhaar authentication, continuous ECRs, completion of Financial Literacy course, etc.) are fulfilled.

Can an employee who has worked in an exempted establishment earlier qualify as First Timer?
If an employee was previously a contributing member in an Exempted Trust and now joins EPFO or vice versa, they cannot qualify as a First Timer.
If an employee works for 3 months in one establishment and then 3 months in another, are they eligible for incentive under the Pradhan Mantri Viksit Bharat Rozgar Yojana in Part A?
They must complete 6 months of employment in the same establishment for first installment and 12 months of employment also in the same establishment for second installment
What is meant by “Completed Wage Month” for the purpose of determining eligibility under the scheme?
Completed Wage Month refers to a full calendar month** for which an employer has filed the Electronic Challan-cum-Return (ECR) with the Employees’ Provident Fund Organisation (EPFO) in respect of the employee.

For the purposes of calculating benefits under the scheme:

If the employee joins on or before the 5th day of a month, then that month shall be treated as the first Completed Wage Month. If the employee joins after the 5th day of a month, then the following month be treated as the first Completed Wage Month.

Payment of Incentives
How and when are incentives paid under the scheme?
Incentives will be paid within 45 days after the establishment or employee fulfills the eligibility conditions and establishment files the paid ECR, as per the defined periodicity of the scheme.
What is the mode of payment for employee incentives?
Incentives for employees are paid via Direct Benefit Transfer (DBT) through the Aadhaar Bridge Payment System to their Aadhaar-seeded bank accounts.
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.
What happens if an employee’s bank account is not linked with Aadhaar?
Payment of incentives to the employee will be suspended until the bank account is Aadhaar-seeded. However, incentives will continue to accrue. Once Aadhaar seeding is done, all pending payments, including arrears, will be released as per the scheme guidelines.
Under what circumstances will payment of incentives cease under the scheme?
Incentives, to the employee or employer as the case may, be will stop if:
  • A First Timer leaves the employment voluntarily or otherwise.
  • The beneficiary (employee) passes away or in case of similar eventualities.
  • The establishment closes down or is wound up.
  • There is any misrepresentation or fraud detected
How the benefits will be calculated if the few existing employees (i.e. joined before 01.08.25) leave or retire?
The payment of incentive will be done only on the basis of Net employment generated above the baseline as calculated and meeting of threshold criteria.
Under Part A in death cases if the employee was eligible for 1st instalment or 2nd instalment as the case may be and before the incentive is credited to the Bank account of the employee will the nominee receive the incentive?
yes
What if an employee joins after the scheme registration period?
Employees who join the establishment after the end of the Scheme registration period are not eligible for incentive benefits under the Scheme. However, for incentive to the establishment such employees will be counted while calculating the Net Additional Employment over and above the baseline and determining threshold fulfillment.
Can an establishment receive incentives if Net Additional Employment is zero or negative?
No. The scheme specifies that an establishment will be eligible to receive benefit under the scheme only once its meets the baseline and threshold criteria and has net addition of employment.
For the purpose of EPF wage calculation under the Pradhan Mantri Viksit Bharat Rozgar Yojana, what if the employee’s contribution is higher than the employer’s or vice versa?
In cases where the employee and employer contributions differ, the EPF wage shall be considered based on the lesser of the two. This is to ensure uniformity in wage calculation and avoid inflation of reported wages through higher voluntary contributions by employees.
Whether the principal employer who generates employment or the outsourcing agency who provides employees to the establishment get incentives under Pradhan Mantri Viksit Bharat Rozgar Yojana?
The establishment who files the ECR with contribution will only be eligible to claim incentives under the Pradhan Mantri Viksit Bharat Rozgar Yojana.
Process Related
How the employee can generate UAN
The employee is required to generate UAN using FAT facility as provided on UMANG App and provide the UAN so generated to the employer for filing of ECRs and payment of contributions.
Whether an employee who has generated their own UAN using the UMANG App with Face Authentication can be linked to the employer’s establishment for verification and hence claim benefits under the scheme?
Yes
Provisions for Exempted Establishments
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.
Grievance Redressal
What grievance redressal mechanisms are in place for stakeholders?
EPFO provides an online grievance portal to address issues like eligibility, applicability, or non-receipt of benefits, with an escalation matrix to allow stakeholders to appeal unresolved grievances, ensuring transparency and accountability. https://epfigms.gov.in/
What if there's a grievance or dispute?
EPFO provides online grievance redressal facility.
IT System Related
How IT system will be used for effective implementation of Pradhan Mantri Viksit Bharat Rozgar Yojana?
The IT system being developed for effective implementation of the scheme will decide all the main criterion of the scheme like Baseline, eligibility of the employees under Part A, eligibility of the employer for incentive during each month under Part B, calculation of amount of incentive during each month, net additionality during each month, compliance with threshold criteria for each month etc.