Overview

• Benefits apply to jobs created from August 1, 2025 to July 31, 2027, backed by nearly ₹1 lakh crore to target more than 3.5 crore positions.
• Part A provides up to ₹15,000 to first-time EPFO-registered employees in two installments after six and twelve months, with eligibility up to ₹1 lakh gross wages and a portion parked in a savings instrument.
• Part B offers employers up to ₹3,000 per month for each additional employee maintained for at least six months, paid for two years and extended to four years for manufacturing, with minimum net-hire thresholds of two or five based on establishment size.
• First-time workers must generate a UAN using Face Authentication on the UMANG app, while employers complete a one-time registration at pmvbry.epfindia.gov.in or pmvbry.labour.gov.in.
• Exempted establishments are covered but must file ECR and open UANs; employee incentives flow via the Aadhaar Bridge Payment System and employer transfers go to PAN-linked accounts.