Pradhan Mantri Viksit Bharat Rozgar Yojana (PMVBRY) — Full Verified Guide for Employers & Employees

Pradhan Mantri Viksit Bharat Rozgar Yojana (PMVBRY) — Full Verified Guide for Employers & Employees (Official Sources)

Updated & Verified — Source: Official PMVBRY portal (EPFO). Registration window: 01 August 2025 — 31 July 2027.

Overview

The Pradhan Mantri Viksit Bharat Rozgar Yojana (PMVBRY) is a flagship initiative announced in the Union Budget 2024–25 under the Prime Minister’s Package for Employment and Skilling. The scheme focuses on accelerating job creation, workforce formalization and skill development aligned with the Viksit Bharat@2047 mission.

The scheme is administered by the Ministry of Labour & Employment (MoLE) and implemented through the Employees’ Provident Fund Organisation (EPFO). PMVBRY provides targeted incentives to first-time employees and to establishments that create net additional new jobs, with a special emphasis on labour-intensive manufacturing through an extended incentive structure.

  • Part A – First Timer Support: One-time incentive equivalent to one-month wage (Basic + DA) up to ₹15,000 for eligible first-time employees (paid in two instalments).
  • Part B – Employer Support (Focus: Manufacturing): Sustained monthly incentives for employers who create net additional new jobs beyond a baseline; manufacturing units are eligible for an extended incentive duration (2 + 2 year structure).

Eligibility (Employees & Establishments)

Eligible Employees

  • First Timer: Person who was never a contributing member of EPFO or any exempted PF trust before 01.08.2025, joins during registration window (01.08.2025 — 31.07.2027), has Aadhaar-authenticated UAN (UMANG face-auth) and gross wages < ₹1,00,000 per month at joining.
  • Re-Joinee: Employee with earlier EPFO/exempt-trust contributory membership who rejoins within the registration period; Aadhaar-authenticated UAN required for employer incentives.
  • Employer-Incentive Condition: For an employee to be counted for employer incentives, contributions (employee + employer) must be recorded in EPFO (or exempted trust with ECR filing) for at least 6 months and wage at joining must be < ₹1,00,000 per month.
  • Note: Employees who joined before 01.08.2025 are not eligible for PMVBRY incentives.

Eligible Establishments

  • Must be covered under the Employees’ Provident Funds & Miscellaneous Provisions Act, 1952 and have an active EPF code linked to a valid PAN.
  • Existing establishments (EPFO-registered before 01.08.2025) and new establishments (EPFO-registered between 01.08.2025 and 31.07.2027) can participate (subject to baseline rules).
  • Exempted establishments (with their own PF trusts) are eligible but must file Electronic Challan-cum-Returns (ECRs) with full employee details in EPFO portal for claim validation.
  • Employers must create net additional new jobs beyond an EPFO-determined baseline: at least 2 new hires if baseline < 50; at least 5 new hires if baseline ≥ 50.
  • Establishments under EPFO investigation or with unresolved legal cases are ineligible for incentives until cleared.

Benefits — Exact Scheme Mechanics

Part A — First-Time Employees

  • One-month wage (Basic + DA) incentive — up to ₹15,000 total, payable in two instalments:
    • 1st instalment: Up to ₹7,500 — payable after 6 months of continuous EPFO contributions / ECR reflecting contribution.
    • 2nd instalment: Remaining amount — payable after 12 months of continuous contributions and on completion of mandatory Financial Literacy Course.
  • Financial Literacy Module: Mandatory for first-timers; covers basic personal finance, savings, investments and PF/insurance basics — completion is required to access the second instalment.

Part B — Employer Incentives (Job Creation Support)

  • Monthly incentive per net additional new employee (wage slabs):
    • Wage ≤ ₹10,000: Up to ₹1,000 per month
    • Wage ₹10,001 – ₹20,000: ₹2,000 per month
    • Wage ₹20,001 – ₹1,00,000: Up to ₹3,000 per month
  • Duration: Standard incentive period is 2 years across sectors; manufacturing establishments are eligible for a total of up to 4 years under the formalized 2 + 2 year incentive structure (initial 2 years + extended 2 years for manufacturing subject to conditions).
  • Low-wage protective measures: Official documents provide additional protective provisions for very low-wage employees under defined conditions — wording retained to ensure accuracy per official guidelines.
  • Disbursement: Employer incentives are paid into the PAN-linked business bank account (single nominated account for multiple units under one PAN where applicable).

Registration & Compliance

Registration Timeline

  • Open: 01 August 2025
  • Close: 31 July 2027
  • Employees joining within this window are eligible for PMVBRY benefits (subject to other eligibility conditions). Employment created after close will count only for baseline calculations but not for incentives.

Establishment Registration (Key Points)

  • Existing establishments (registered before 01.08.2025) are auto-registered for PMVBRY but must ensure PAN, GSTN, bank details and EPF code are updated in EPFO records to claim benefits.
  • New establishments (registered with EPFO between 01.08.2025 and 31.07.2027) must complete fresh registration on the PMVBRY/EPFO portal and satisfy baseline criteria for eligibility of additional hires.
  • Exempted PF trusts must file ECRs with EPFO with Aadhaar-authenticated UANs to ensure employees are captured for claims.
  • For baseline determination, EPFO uses ECRs / contribution records; ECRs for Aug 2024–Jul 2025 may be used as the baseline window (file as required by EPFO timelines).

Employee Registration (Key Points)

  • First-time employees must generate Aadhaar-authenticated UAN via UMANG face-authentication (or EPFO-supported mechanism) and seed Aadhaar with their bank account for DBT payments.
  • Completion of the mandatory Financial Literacy Course is required to unlock the second instalment of the Part A benefit.

Filing & Compliance

  • Timely ECR filing and contribution remittance are mandatory; lapses or non-compliance may lead to withholding of incentives for the employer or employee concerned.
  • EPFO may cross-check claims with GST, MCA, IT databases to validate employer authenticity and avoid fraud.

Implementation, Monitoring & Grievance

  • PMVBRY is implemented by EPFO under the guidance of MoLE with a dedicated online portal for registration, claims, monitoring and grievance redressal.
  • Governance: Steering Committee (policy & oversight) & Executive Committee (implementation & monitoring) with periodic reviews to ensure compliance and risk mitigation.
  • Disbursements processed by EPFO via DBT — employees to Aadhaar-seeded bank accounts, employers to PAN-linked bank accounts; processing timelines are defined in official guidelines.
  • Fraud prevention: Aadhaar / UAN authentication, ECR checks, and cross-verification using GST / MCA / IT databases are part of the fraud-control mechanism.
  • Grievance redressal: EPFO portal & helpline + escalation mechanism for unresolved cases; official timelines for resolution are defined in scheme documentation.

Financial Outlay, Audits & Closure

  • Total financial outlay published in official documents (scheme & budget notes). Detailed figures and allocation for administration and benefits are available in the official guideline PDF (linked above).
  • Expenditure is subject to internal audit and audit by the CAG as per government audit norms. No liabilities are created beyond allocated funds or after scheme closure unless extended by government notification.

Impact & Long-Term Vision

PMVBRY seeks to formalize the workforce, accelerate youth employment, strengthen manufacturing-led job creation, and increase social security coverage through EPFO. The combination of direct financial support, mandatory financial literacy, and employer incentives aims to create a more inclusive, productive and verifiable labour market.

Frequently Asked Questions (Full)

What is the Pradhan Mantri Viksit Bharat Rozgar Yojana (PMVBRY)?
It is an employment-linked incentive scheme launched by the Government of India in Budget 2024-25 to promote job creation, workforce formalization, and skill development through direct support to employees and employers. (Verified via official PMVBRY portal & EPFO guideline PDF.)
When will PMVBRY be implemented?
The scheme becomes effective from 01 August 2025, with registration open until 31 July 2027.
Who will implement PMVBRY?
The Ministry of Labour & Employment is the nodal authority; EPFO is the implementing and monitoring agency via the PMVBRY portal.
What are the main objectives of PMVBRY?
Generate sustained additional employment, formalize the workforce, enhance employability, support industries (especially manufacturing), and promote financial literacy among first-time employees.
What are the two parts of PMVBRY?
Part A provides one-time support for first-time employees (equivalent to 1 month’s Basic+DA up to ₹15,000). Part B provides employer incentives for net additional new jobs (monthly incentives by wage slab and extended duration for manufacturing under the 2+2 year structure).
Who is considered a first-timer under PMVBRY?
A first-timer is an individual who was never a contributing member of EPFO or an exempted PF trust before 01 Aug 2025 and joins an eligible establishment during the registration period (01 Aug 2025 – 31 Jul 2027), with Aadhaar-authenticated UAN and gross wages at joining below ₹1,00,000 per month.
How much financial support does a first-time employee receive?
A first-time employee can receive up to ₹15,000 (equivalent to one month’s Basic + DA) in two instalments: up to ₹7,500 after 6 months of continuous EPFO contribution and the balance after 12 months plus completion of the Financial Literacy Course.
What is the eligibility wage limit for employees?
Gross wages at joining must be below ₹1,00,000 per month to be eligible for incentives under PMVBRY.
What incentives do employers receive under PMVBRY?
Employers receive monthly incentives per net additional new employee depending on wage slab — up to ₹1,000 for wages ≤ ₹10,000; ₹2,000 for ₹10,001–₹20,000; and up to ₹3,000 for ₹20,001–₹1,00,000. Manufacturing units may receive extended benefits under the 2+2 year structure.
How long will employers receive benefits?
Standard support is for 2 years; manufacturing establishments may receive extended support up to 4 years (2 + 2 structure) as per official guidelines and conditions.
What is the baseline concept for establishments?
Baseline is the establishment’s workforce level (from EPFO records/ECRs) before PMVBRY. Only net additional new jobs created over this baseline qualify for employer incentives. Minimum thresholds: at least 2 additional hires if baseline < 50; at least 5 if baseline ≥ 50.
Are exempted establishments eligible for PMVBRY?
Yes — exempted establishments (those with their own PF trusts) may participate provided they file ECRs with EPFO, ensure Aadhaar-authenticated UANs for employees, and meet other scheme compliance requirements.
What documents are required for employer registration?
Employers typically need EPF code, PAN, GSTN, and a PAN-linked business bank account. Exempted trusts must continue ECR filing with detailed employee data for validation.
How are incentives disbursed under PMVBRY?
Payments are made via Direct Benefit Transfer (DBT). Employee benefits go to Aadhaar-seeded bank accounts; employer incentives are credited to PAN-linked business accounts (single nominated account where applicable).
What happens if an employee leaves the job before completing eligibility?
If an employee resigns, is terminated, or passes away before completing required contribution periods, the incentive for that individual is discontinued as per scheme rules.
Will incentives be taxed?
Incentives are subject to Income Tax Act provisions unless specifically exempted by government notification. Employers and employees should consult tax advisors for treatment in individual cases.
What measures are in place to prevent fraud?
EPFO uses Aadhaar/UAN authentication, ECR verification, and cross-checks with government databases (GSTN, MCA, IT) to validate claims. Fraudulent claims can lead to penalties and cessation of benefits.
What is the total financial outlay of PMVBRY?
Financial allocations and outlay details are published in official scheme documents and budget releases. Refer to the official guideline PDF (linked above) for the precise figures.
What kind of grievance redressal system is available?
EPFO provides an online grievance filing facility on its portal, a dedicated helpline, and an escalation mechanism. Official timelines for resolution are set out in scheme guidelines.
Will PMVBRY support seasonal industries?
Yes; official guidelines include provisions to address seasonal employment patterns and allow flexibility in ECR filings for eligible seasonal industries to ensure first-timers are covered.
How does PMVBRY benefit the manufacturing sector?
Manufacturing establishments receive an extended incentive window (2+2 year structure) to promote labour-intensive expansion and sustained job-creation in factories and production units.
What role does financial literacy play in PMVBRY?
Mandatory financial literacy training for first-time employees strengthens financial behaviour and is a precondition to claiming the second instalment of the Part A benefit.
Can employees earning above ₹1 lakh join PMVBRY?
Employees with gross wages above ₹1,00,000 at joining may be part of the establishment but will not be eligible for PMVBRY incentives. Wage cap for eligibility is < ₹1,00,000 per month at joining.
Will the scheme continue beyond 2027?
The registration window currently ends on 31 July 2027. Any extension will depend on government review and budgetary decisions; check official EPFO notifications for updates.
If you have more questions?
Contact EPFO/PMVBRY official portal or our Compliance Age team using the contact details below for verified assistance and registration support.

Registration Assistance & Enquiry (Compliance Age)

We assist employers with end-to-end PMVBRY registration, baseline computation, ECR filing, Aadhaar-UAN verification, claims coordination with EPFO, and documentation for audits.

Quick Contact

Phone: 9967598731, 9773518355
Email: info@complianceage.com
Book a discussion: Get Assistance / Book Consultation

Provide EPF code, baseline payroll month details, and copies of ECRs for a faster eligibility assessment.

References & Official Documents

Disclaimer: This article summarises and interprets official PMVBRY materials for easy understanding. It is informational only and not legal advice. For binding interpretation or legal opinion, consult EPFO or qualified legal counsel.

Jigar Kenia

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