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Pradhan Mantri Viksit Bharat Rozgar Yojana (PM-VBRY)

The PM-VBRY (Pradhan Mantri Viksit Bharat Rozgar Yojana) is a scheme aimed at supporting employment generation, enhancing employability, and promoting social security. It focuses on job creation, particularly in the manufacturing sector, and provides benefits for both employees and employers. The scheme will be in effect for jobs created between August 1, 2025, and July 31, 2027.

The Parts of the scheme are:

Part A- First Timer: It provides one time incentive of up to Rs 15,000/- to assist first timers in navigating their learning curve before they become fully productive. 

Part B- Support to Employers with focus on Manufacturing sector: It is an employer-focused Part of the scheme that supports creation of sustained additional employment in all sectors. It incentivizes employers 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.

Applicability of the Scheme to an Establishment:

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 fulfil other conditions of the scheme.

The period for registration under the scheme will be as following:

Scheme	Effective date	End date
Part A & Part B	01.08.2025	31.07.2027

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.

Determination of baseline

The baseline under Part B for calculation of Net Additional Employment shall be as under:

Existing Establishment- For establishments registered with EPFO before 31.07.2024 and regularly filing ECRs with contributions, the baseline shall be the average number of employees as per ECRs filed for the 12-month period from 01.08.2024 to 31.07.2025. For establishments registered with EPFO between 01.08.2024 and 31.07.2025, the baseline will be the average number of employees as per ECRs for all the months up to 31.07.2025.

For availing the benefits of the scheme, the establishments are required to submit ECRs along with contributions for all the months from August 2024 or from the date of registration in EPFO, whichever is later, up to the wage month of July 2025. All these ECRs along with contributions are required to be filed by the establishments prior to 31st January 2026.

New Establishment: For those new Establishments which get registered with EPFO between 01.08.2025 and 31.07.2027, the baseline will be 20 as per the EPFO criterion for mandatory registration. However, only the additional jobs created over and above the baseline of 20 as per threshold criteria will be considered for incentive. The baseline shall not be subject to change after 6 months from the start of the scheme. However, in case a higher number of employees are shown in revised ECRs during these 6 months, the same will be considered for calculating baseline.

Part A of the PM-VBRY Scheme

Eligibility of employee under Part A:  For Part A, the First Timer in all the establishments, which are covered under EPF&MP Act, 1952 are eligible subject to fulfilment of the eligibility criteria as explained in the subsequent below mention.

All ‘First-Timers’ who had Gross wages up to Rs 1 Lakh at the time of joining the establishment registered with EPFO as well as exempted establishments, will be eligible for the incentive under this Part of the scheme, after filing of ECRs along with contributions for 6 continuous months. However, the establishments which are part of seasonal industry as defined in the EPF Scheme, 1952, ECRs for six months, irrespective of continuity of the ECR over a period of 12months would be considered for deciding the eligibility of the First Timer provided he/she continues with the same establishment for the entire period.

Further, for receiving the second instalment under Part A of the scheme, all the 12 months’ ECRs should have been filed within a period of 18 months from the date of joining of First Timer in the establishment.

Calculation of Incentive for First time employees under Part A:

The incentives under Part A to the First Timer shall be equivalent to the one completed month EPF wage, subject to a maximum of Rs 15,000/-

The incentives shall be payable in two instalments:

The 1st instalment will be up to a maximum of Rs 7,500/-, to be calculated as half of the average EPF wage for six continuous completed months and payable after filing of six completed months’ ECRs along with contributions.

The 2nd instalment, payable to the First Timer, will be equal to the average of the 12 completed months’ EPF wage reduced by 1st instalment and restricted to a total incentive of Rs 15,000. The 2nd instalment will be kept in an appropriate saving instrument/deposit account for a period to be specified in the guidelines which will be issued by M/o L&E in due course. The First Timer will become eligible for this part of incentive only after completion of the Financial Literacy program and filing of 12 completed months’ ECRs along with contributions by the establishment.

Registration Process - Employees

Generate UAN using Face Authentication Technology (FAT) via UMANG App.

Incentives to a First Timer under Part A will be admissible only if his UAN is authenticated by Face Authentication Technology on the UMANG App.

Incentives to the employers in respect of any Re-joinee will be admissible only if such Re-joinee has UAN which is Aadhaar Authenticated using biometric or face authentication technology.

How Employers Registration Under PM-VBRY Scheme

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 fulfil other conditions of the scheme.

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.

Determination of baseline for Establishment

The baseline under Part B for calculation of Net Additional Employment shall be as under:

Existing Establishment- For establishments registered with EPFO before 31.07.2024 and regularly filing ECRs with contributions, the baseline shall be the average number of employees as per ECRs filed for the 12-month period from 01.08.2024 to 31.07.2025. For establishments registered with EPFO between 01.08.2024 and 31.07.2025, the baseline will be the average number of employees as per ECRs for all the months up to 31.07.2025. For availing the benefits of the scheme, the establishments are required to submit ECRs along with contributions for all the months from August 2024 or from the date of registration in EPFO, whichever is later, up to the wage month of July 2025. All these ECRs along with contributions are required to be filed by the establishments prior to 31st January 2026.

For New Establishment:

For those new Establishments which get registered with EPFO between 01.08.2025 and 31.07.2027, the baseline will be 20 as per the EPFO criterion for mandatory registration. However, only the additional jobs created over and above the baseline of 20 as per threshold criteria will be considered for incentive. The baseline shall not be subject to change after 6 months from the start of the scheme. However, in case a higher number of employees are shown in revised ECRs during these 6 months, the same will be considered for calculating baseline.

Eligibility & Conditions

Must create additional jobs:

In the case of less than <50 employees: At least 2 new hires sustained for ≥ 6 months

In the case of more than ≥ 50 employees: At least 5 new hires sustained for ≥ 6 months.

Incentive Structure (Part B)

Incentive per new employee per month:

1,000 if salary is Rs 10,000

2,000 for Rs 10,000–20,000 salaries

3,000 for salaries up to Rs 30,000

Duration:

2 years for most sectors

Up to 4 years for manufacturing establishments

Registration Process

Visit official registration portals: pmvbry.epfindia.gov.in

Employer registration Process under Pradhan Mantri Viksit Bharat Rozgar Yojana (PM-VBRY)

PAN of establishment

GSTN

PAN-linked bank account

Note: Ensure monthly ECR filing and UAN generation for all employees using the UMANG app.

First-Time Employees Benefit & Register

Eligibility (Part A)

Must be a first-time EPFO-registered employee

Gross monthly salary must be up to Rs 1 lakh

Must take up a formal job created within scheme period (1 Aug 2025 – 31 Jul 2027)

B. Incentives

One-time incentive of up to ?15,000 (esp. average one month’s basic+DA) paid in two installments:

First installment after 6 months of continuous employment

Second installment after 12 months, plus completion of a financial literacy module; part of payout placed in a savings instrument

C. How to Register Employee

Generate UAN using Face Authentication Technology (FAT) via UMANG app

Registration is automated via employer’s submission in EPFO portal—employee need not separately register

Alternatively, upload UAN on UMANG app or register on the portal to avail benefits

Brief Summary Under PM-VBRY Scheme

Aspect	Employee (Part A)	Employer (Part B)
Eligibility	First-time EPFO-registered, salary ≤ ?1 lakh, job within scheme period	EPFO-registered; must create additional hires (2 or 5) retained ≥6 months
Benefit	Up to ?15,000 in two instalments (after 6 and 12 months)	?1,000–?3,000 per new hire/month, for 2 years (4 years if manufacturing)
Registration	Generate UAN via UMANG FAT; employer submits	Register once on portal; provide PAN, GSTN; file ECR; UAN creation via UMANG

 

Click here to read the PMVBRY PDF

Click here to read the Registration Process