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Pradhan Mantri Viksit Bharat Rozgar Yojana (PMVBRY) – A Practical Overview for Employers and Employees

Pradhan Mantri Viksit Bharat Rozgar Yojana (PMVBRY) – A Practical Overview for Employers and Employees 13 Jan
FinPracto Human Resource

The Government of India has introduced the Pradhan Mantri Viksit Bharat Rozgar Yojana (PMVBRY) with the objective of encouraging formal employment and supporting first-time entrants into the Employees’ Provident Fund Organisation (EPFO) system. 

This blog explains the scheme in a simple and practical manner, highlighting who can benefit, how the incentives work, and what employers should keep in mind while implementing it.

Objective of the Scheme 

PMVBRY is designed to: 

  • Promote formal employment
  • Encourage employers to hire first-time EPFO members
  • Provide financial incentives to both employees and employers
  • Improve long-term social security coverage 

The scheme is applicable to eligible employees hired during the period 1 August 2025 to 31 July 2027. 

Who Is an Eligible Employee? 

An employee will be considered eligible under PMVBRY if: 

  • He or she is joining the EPFO system for the first time 
  • No Universal Account Number (UAN) has been allotted earlier 
  • Monthly wages are up to ₹1,00,000 
  • The employee is retained in continuous employment for the prescribed period 

To support this, employers are required to obtain a self declaration from the employee confirming first-time EPFO membership. 

Employee Benefits Under PMVBRY 

Eligible employees receive a total incentive of up to ₹15,000, which is paid directly by the Government in two instalments: 

  • First instalment: After completion of 6 months of continuous service 
  • Second instalment: After completion of 12 months of continuous service 

The incentive is intended to support employees during their early period of formal employment. 

Employer Benefits Under PMVBRY 

Employers are also entitled to incentives for retaining eligible first-time employees: 

  • A monthly incentive ranging from ₹1,000 to ₹3,000 per employee, depending on the wage level 
  • The incentive becomes payable after the employee completes 6 months of continuous service 
  • The amount is credited directly to the employer’s bank account 

Minimum Hiring Requirement 

To claim employer benefits, the following minimum conditions apply: 

  • 2 additional employees if the total employee strength is below 50 
  • 5 additional employees if the total employee strength is 50 or more 

These employees must be retained for at least 6 months. 

Timeline: When Do Benefits Start? 

Since the scheme applies to employees hired on or after 1 August 2025, the earliest eligibility for incentives arises only after completion of 6 months of service. 

For example: 

  • An employee hired on 15 August 2025 becomes eligible after completing 6 months in February 2026 

Accordingly, benefits under the scheme are expected to start flowing only after the first set of employees completes the minimum service requirement. 

Documentation and Compliance Requirements 

While the scheme offers financial incentives, it also requires proper documentation and compliance, including: 

  • Employee declaration confirming first-time EPFO membership 
  • Accurate PF filings and wage reporting 
  • Retention of records for audit and verification purposes 

Timely and accurate compliance plays a critical role in ensuring that benefits are not denied or withdrawn later. 

How FinPracto Can Support You?

As this is a newly introduced Government scheme, businesses may require guidance in understanding eligibility conditions, documentation requirements, and ongoing compliance obligations. Proper implementation is essential to ensure that benefits, if and when released are not denied due to procedural gaps. 

FinPracto assists employers with: 

  • Registration and setup under PM-VBRY 
  • Advisory on scheme applicability and timelines 
  • Documentation and declaration support 
  • Ongoing EPFO and PM-VBRY related compliance 

Our team closely tracks regulatory updates and practical developments to help businesses stay compliant while navigating new schemes efficiently. 

Key Takeaway

The Pradhan Mantri Viksit Bharat Rozgar Yojana (PM-VBRY) is a significant initiative aimed at encouraging formal employment and supporting both employees and employers. While the scheme offers attractive incentives, its real-world impact will become clearer as implementation progresses. 

Employers should stay informed, ensure accurate documentation, and maintain compliance to be well-positioned to benefit under the scheme. With professional support and timely action, businesses can align their hiring practices with evolving Government initiatives like PM-VBRY. 

Also Read:

  • What Is an Internal Revenue Service (IRS) 1099 Tax Form?
  • Transfer of ITC After Death of Sole Proprietor
  • NRI Returning to India – Tax & Financial Checklist for US NRIs

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