The Bombay High Court (Pune Bench) in WP No. 4246 of 2018 has ordered an employer to apply under VISHWAS 2026 within 2 weeks and disposed of the writ petition after modifying the earlier tribunal order. According to Zee News, the Madras High Court in WP No. 38008 of 2024 closed the writ petition and related tribunal proceedings after the employer expressed willingness to settle the case under VISHWAS 2026. The Kerala High Court issued similar orders in 19 such cases, directing organisations to avail of VISHWAS 2026. These court orders demonstrate the growing acceptance of the settlement scheme among judicial authorities.
Under normal rules, the penalty for late PF deposit can be as high as 37% per year. However, under VISHWAS 2026, the penalty has been significantly reduced as follows: delay for up to 2 months: pay only 0.25% per month, delay from 2 to 4 months: pay only 0.50% per month, and delay beyond 4 months: pay only 1% per month. As reported by Zee News, the system automatically calculates the revised penalty amount, providing employers with transparency in the settlement process. Several High Courts have also encouraged employers to use the settlement window, with the Bombay High Court's Pune Bench directing an employer to apply under the scheme, while the Madras High Court closed proceedings after the employer expressed willingness to settle.
Employers can access the VISHWAS 2026 module through the EPFO Employer Portal at https://unifiedportal-emp.epfindia.gov.in. According to the Ministry of Labour & Employment, applicants must select the applicable category, upload required documents, and complete the process through digital authentication. Employers are provided 15 days to make the payment, with an automatic extension of a further 15 days wherever required. Upon confirmation of payment, EPFO will issue a digitally signed Settlement Certificate, following which the concerned proceedings pending before a court or tribunal shall stand closed. The scheme covers eligible cases involving delayed PF payments made before June 14, 2024, including matters pending before courts or tribunals, penalty orders awaiting recovery, pending penalty notices and certain cases where delays are recorded but no penalty notice has been issued.
The Ministry has established dedicated VISHWAS Cells and Helpdesks at all 153 EPFO Regional Offices across the country to facilitate applicants. As reported by Zee News, detailed guidelines and Frequently Asked Questions are available on the EPFO website. For further assistance, employers may contact the toll-free helpline at 1800-180-1820. The initiative is expected to provide relief to employers by lowering the cost of settling legacy PF disputes and reducing uncertainty and time involved in prolonged litigation. The scheme could also help clear the backlog of cases and improve compliance with PF obligations, with EPFO urging eligible establishments to complete the settlement process before the December 28 deadline.
