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

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.No EPF 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 1000

2 >10,000 to <=20,000 2000

3 > 20,000-1,00,000** 3000

• 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.

All establishments including New Establishments as well as the Exempted establishments covered under EPF & MP Act, 1952, are eligible under the scheme, provided they file the ECR along with contributions regularly and fulfill other conditions of the scheme.

The registration period under the scheme should be from 01.08.2025 to 31.07.2027 for the establishments engaged in all manufacturing sectors.

Note: All the existing establishments which are registered with EPFO and having a unique Employer’s code, would be considered deemed registered under the scheme w.e.f. 01.08.2025. However, such establishments would require to provide details of PAN, GSTN and PAN linked Bank Account Number of the employer.

Online

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

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.

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.

PAN Card of employer

GSTN Number of the employer

PAN linked Bank Account Number of the employer

Any other documents as required