Pradhan Mantri Viksit Bharat Rozgar Yojana - Part B Employer Incentive

What it is

Incentivize employers to create sustained additional formal employment, with a two-year benefit period and an extended third and fourth year for manufacturing establishments.

What you get

• Part B employer incentive - up to INR 3000 per additional employee per month

Who it is for

• establishment is covered under the EPF and MP Act, 1952, including eligible exempted establishments
• establishment files ECRs with contributions regularly and meets the applicable threshold
• new employment is created during 01 August 2025 to 31 July 2027 and concerns first timers or re-joiners
• net employment is at least two additional employees where baseline is below 50, or at least five where baseline is 50 or above
• new employee gross wage at joining is up to INR 100000
• employer satisfies the applicable baseline and rolling-average tests and employees complete six months with the same employer

Not eligible if

• no incentive for old employees who joined before 01 August 2025
• no benefit for months in which the threshold is not met, with no extension of the incentive period
• establishments with the specified pending or non-complied EPFO inquiries, fraud FIRs or unresolved irregularity findings
• claims that ignore the distinction between employer Part B reimbursement and employee Part A incentive
• benefits for employment created after 31 July 2027, except that such employment may count toward threshold determination as specified in the guideline

How to apply

1. 1
   Confirm EPFO establishment status

   Verify the establishment's EPF code, PAN, GSTN and PAN-linked bank account details through the official route.

   Official step
2. 2
   Establish the correct baseline

   Calculate the prescribed baseline from ECR history; use the special baseline of 20 only where the guideline treats the establishment as new.

   Official step
3. 3
   Test additional employment and wage slabs

   Check the baseline-plus-threshold rolling averages and classify qualifying first timers or re-joiners by EPF wage slab.

   Official step
4. 4
   File the required ECRs and retain evidence

   Maintain paid ECRs, contribution records, employee continuity evidence and the manufacturing classification where the extended period is claimed.

   Official step
5. 5
   Use the official EPFO route

   Submit or track the employer incentive only through the official PMVBRY/EPFO system and retain acknowledgements, payment records and grievance references.

   Official step

Keep ready