FAQ’s on Atmanirbhar Bharat Rojgar Yojana (ABRY) in EPFO

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Atmanirbhar Bharat Rojgar Yojana (ABRY)

Introduction

The Atmanirbhar Bharat Rojgar Yojana (ABRY) was announced by the Government of India on the 12th of November 2020.  The scheme falls under the broader umbrella of Atmanirbhar Bharat 3.0 and aims to incentivize creation of new job opportunities. To this end, Ministry of Labour and Employment has approved a scheme with guidelines. While the scheme guidelines can be accessed on Simpliance, there remain some common questions relating to it. This article shall address frequently asked questions to provide readers with succinct answers relating to the scheme.

Frequently Asked Questions

When does the scheme come into force?

Ans. The scheme stands commenced from 1st October 2020 and shall remain open for registration of eligible employers and new employees up to 30th June 2021.

Is registration under the scheme mandatory?

Ans. No, the scheme merely provides an incentive that establishments registered under the EPFO or those newly registered can avail of. There is no compulsion to register or penalty for non-registration under the scheme.

What incentive does the scheme offer?

Ans. The ABRY scheme provides upfront credit of both the employees’ and the employer’s share of contribution payable or only the employees’ share, depending on the employment strength of an establishment. This credit shall be provided by the Central Government in the Universal Account Number (UAN) of eligible employees employed in EPFO registered establishments.

What is a reference base as mentioned under the Scheme guidelines?

Ans. The reference base of employees mentioned under the scheme is nothing but the number of employees for whom the employer has remitted contributions for the wage month of September 2020. The reason for taking September into consideration is the fact that it is the wage month that immediately precedes the commencement of the scheme. In case of new establishments getting registered with the EPFO during the validity of the scheme, the reference base shall be treated as zero.

What is the amount of benefit/subsidy that can be availed of under the Scheme?

Ans. The Central Government shall provide subsidy for 24 wage months in respect of eligible new employees at the following scale:-

(i) For establishments employing less than or equal to 1000 employees (that is contributing EPF members with UAN) in wage month September 2020 both the employer’s and employees’ share of contribution as per statutory rate subject to a maximum of 24% of wages

(ii) For establishments employing more than 1000 employees (that is contributing EPF members with UAN) in wage month September 2020 only the employees’ share of contribution as per statutory rate subject to a maximum of 12% of wages

Who is considered a new employee under the ABRY Scheme?

Ans. A new employee is any employee drawing less than Rs. 15,000 per month, who falls under one of the following categories:-

(i.) Who was not working in any establishment and did not have a UAN prior to 1st October 2020 and obtains employment in an establishment on or after 1st October 2020 up to 30th June 2021 and has been allotted AADHAR validated UAN

(ii.) Any EPF member, already allotted with UAN, who lost gainful employment during the period from 1st March 2020 to 30th September 2020 from any establishment with the date of such exit recorded in UAN. Such a member who joins any establishment on or after 1st October 2020 up to 30th June 2021

What are the eligibility criteria under the scheme?

Ans. Establishments that are registered with the EPFO before the commencement of this scheme shall have to employ, over and above the reference base:-

  • Minimum two employees if their reference base is less than or equal to 50
  • Minimum five employees if their reference base is more than 50

In addition to maintaining the minimum number of additional new employees and continuing their employment, already registered establishments must also continue to retain the number of employees taken as reference base for availing incentive under this scheme. If any establishment being a single legal entity, is submitting compliance under multiple Code numbers to the EPFO, then for the purpose of computing the number of employees for eligibility criteria under the scheme, all employees in the establishment as a whole shall be included.

Can a contractor claim benefit under the ABRY Scheme?

Ans. Establishments working as contractors who supply manpower to one or more principal employers cannot claim benefit of principal employers’ share of subsidy availed under the scheme, if the same is claimed or received by the principal employer. Any amount of employer’s share so claimed shall be liable to be refunded to the Central Government.

What is the procedure for availing benefits under the ABRY Scheme?

Ans. The procedure for availing benefits can be summarized into a stepwise process as follows:-

Step-1: The employer in an eligible establishment shall register the  establishment under this Scheme disclosing the reference base of  employees  through a link on the Employer’s login page on the EPFO Unified Portal. Prior to registration the employer must ensure that updated ownership returns have  been filed with the EPFO.

Step-2:  Before taking an employee into employment under this Scheme, the employer must obtain a declaration that affirms their establishment’s previous membership under the EPF Scheme and the EPS Scheme. The registration of new employees must take place during the period from 1-10-2020 to 30-06-2021.

Step-3: The incentive under this Scheme must be claimed through the Electronic-Challan cum Return (ECR). The same must be filed not later than 60 days of the close of a particular wage month.

Step-4: Once the ECR is uploaded in the specified timeframe, the challan shall show the quantum of employees’ and employers’ contribution in respect of new employees that shall be provided by the Central Government and any amount payable by the employer. The employer must then remit the payment due and complete the process of ECR filing.

Step-5: Along with ECR to claim subsidy for any wage month, the employer shall be required to upload a certificate/declaration in the format provided under the ABRY scheme Guidelines.

Disclaimer: This blog is meant for informational purposes and discussion only. It contains only general information about legal matters. The information provided is not legal advice and should not be acted upon without seeking proper legal advice from a practicing attorney.
Simpliance makes no representations or warranties in relation to the information on this article.
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Animay Singh
Simpliance COE

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142 thoughts on “FAQ’s on Atmanirbhar Bharat Rojgar Yojana (ABRY) in EPFO”

  1. Thanks for clearifications.One more point, please clarify:
    Minimum 2 new employees upto base number 50 and minimum 5 new employees for base number more than 50 is given in the scheme. But what about maximum number of beneficiary emploees? Is there any maximum also?

    1. Hi,
      There is no maximum stipulated under the scheme, however the 1000 employee threshold exists for the amount of benefit that an establishment may receive from the Central Government. The same has been specified in the article

      Regards
      Animay

  2. What if principal employer doesn’t avail benefit or avails benefits for his eligible employees , then can the contractor avail the benefit for contract workers?

    1. Hi,
      Yes your understanding is correct, the scheme is framed to ensure there is no claim of benefit from both principal employer and contractor

      Regards
      Animay

  3. Whether first we need to deposit PF amount for the eligible employees and then only able to claim reimbursement and provide benefit to employees. Please assist.

    1. Thanks for information. I need further clarification on filing the ECR. whether the covered employees (ABRY) details such as earned wages , employer and employee contribution in ECR can be shown along with the non-eligible employees or separate ECR to be uploaded.

      1. Hi Mohan,

        In order to obtain the benefits of ABRY, an ECR must be filed for all covered employees. ECR need not be filed with regards to the ABRY for non-covered employees.

  4. If have two companies in the same state with different PF code , the both are eligible to avail benefit ??? because my one unit is got benefit but second did not

    1. Hi,
      Point-6 of the scheme guidelines reads as follows:-
      If any establishment being a single legal entity is making compliance under various code numbers obtained from EPFO, then for the purpose of counting the number of 50/1000 employees, wherever applicable for eligibility criteria under this scheme, all employees in the establishment as a whole shall be included.

      Therefore, it would be prudent to check with the EPFO if your establishment meets the above requirement and if so, why your second unit has not received its benefit.

      Regards
      Animay

  5. Hi My query is following:
    Suppose establishment strength was 30 in september which is considered as base reference. 2 new employees who did not had prior UAN number has been added in december however 01 employee have left the organization. So in short december month end employee strength was 29 + 2 new joinee. hence will the establishment elligible for benefit in december?

    1. Hi,
      The answer to your query can be found under Point-6 of the scheme guidelines which reads as follows:-

      ‘In addition to maintaining the minimum number of additional new employees, the already registered establishments must continue to retain the number of employees taken as reference base of employees for availing assistance under this Scheme for any wage month.’

      In the scenario you have provided there will be 31 employees and if the employee who has left is not one of the two new employees as defined under the Scheme then your scenario falls within the ambit of the guidelines and you will be eligible

      Regards
      Animay

  6. Am men power supplier can we registered under ABRY. BECAUSE when am registered InABRY it show that you are not eligible.am also unable to furnished Return

  7. Can you help me with this “Establishment is not eligible for ABRY benefit as employee count [58] is less than required employee count of 76 from
    base month.”

    1. Hi,
      Reference base under the scheme guidelines is explained as the number of employees for whom the employer has remitted contributions through ECR for the wage month of September, 2020. This is the reference base number taken for determining the eligibility of an establishment. To be eligible for the benefit employers must employ, over and above the reference base, minimum two new employees (if the reference base is less than or equal to 50) and minimum five new employees (if the reference base of employees is more than 50). Furthermore, the number of employees taken as reference base of employees must be retained to avail assistance.

      The above are the reasons for potential ineligibility under the Scheme

      Regards
      Animay

  8. Can you help me with this also “Establishment is not eligible for ABRY benefit as eligible employee count [0] is less than required employee count of five
    from base month.”

    1. Hi,
      To be eligible for the benefit employers must employ, over and above the reference base, minimum two new employees (if the reference base is less than or equal to 50) and minimum five new employees (if the reference base of employees is more than 50). Furthermore, the number of employees taken as reference base of employees must be retained to avail assistance. It seems as though you have not employed any “new employees” as defined under the Scheme which could be a potential reason for ineligibility for benefits

      Regards
      Animay

  9. Hello,

    I want to know, employee not exited from previous UAN, he is not eligible member under ABRY scheme. But if he has made the process of exiting from previous UAN, then whether the current employer will get the benefit of ABRY Scheme.

    1. Hi,
      Point-4 of the scheme guidelines defines “new employee” uses the phrase “…an EPF member that has already been allotted with UAN, who has made exit from employment during the period from 01.03.2020 to 30.09.2020”. Thus the process of exit from previous UAN is essential to avail benefit under the ABRY Scheme

      Regards
      Animay

  10. Establishment is not eligible for ABRY benefit as employee count [287] is less than required employee count of 312
    from base month.
    What is the meaning of above statement.

    1. Hi,
      Reference base under the scheme guidelines is explained as the number of employees for whom the employer has remitted contributions through ECR for the wage month of September, 2020. This is the reference base number taken for determining the eligibility of an establishment. To be eligible for the benefit employers must employ, over and above the reference base, minimum two new employees (if the reference base is less than or equal to 50) and minimum five new employees (if the reference base of employees is more than 50). Furthermore, the number of employees taken as reference base of employees must be retained to avail assistance.

      The above are the reasons for potential ineligibility under the Scheme

      Regards
      Animay

  11. I have paid epf for last 3 months and that too without benefits of abry.
    Is there any procedures for the reimbursement or adjustments.
    Please reply.

    1. Hi,
      To avail benefit you would have had to hire 2 or 5 new employees based on your establishment’s strength, the details relating to availing benefit is provided in the article

      Regards
      Animay

  12. Hello Animay

    Will the scheme become redundant in below example

    In Jan 2021 the count of employees was 100. Additionally we added 5 employees with gross salary less than 15000 in the same month

    In Feb 2021, we were able to add only 4 employees and in March it was 3 employees

    So in above case , will i lose on the benefit that i am suppose to get for Jan employees also along with Feb & March ?

    1. Hi,
      The count of employees would be taken from September 2020 as reference month not as January, following which you would have to employ 5 employees and retain them to avail benefit under the scheme.

      Regards

    2. I think once covered under the benefits of this ABRY scheme no benefit available on new employees joining further under this scheme as reads the article that the benefits not available to the employers already enjoying the benefits under this scheme, I have added 3 employees in December’20 and now trying to add 1 new employee in the month of Jan’21 but ABRY does not count the addition of this new employee whereas only 3 employees being shown as approved under this scheme in spite of addition of 1 new employee in the succeeding month of Jan’21

  13. I have paid epf for last 3 months and that too without benefits of abry. New joiners during the period From Oct to Dec are more than 20 employees.

    Is there any procedures for the reimbursement or adjustments.

    Please reply.

    1. Hi,
      You would be eligible for benefit under ABRY provided you have retained the number of employees hired and have met the eligibility criteria with regards to reference base in the month of September. The procedure for the same is provided in detail in the article

      Regards
      Animay

  14. MY ESTABLISHMENT HAS LESS THAN 50 EMPLOYEE, I HAVE ADD ONE EMPLOEE AS NEW EMPLOYEE IN DEC 2020 THAN I HAVE TO AGAIN ADD 6 EMPLOYEE IN 1ST FEBRUARY ONWARDS HOW CAN I GET THE SUBSIDY FOR 1 EMPLOYEE ADDED IN DEC 2020 UNDER ABRY SHEAM , I HAVE NOT PAID AND SUBMITTED DEC MONTH ECR

    1. Hi,
      You would have to apply for the scheme benefits as follows:- EPFO has deployed electronic facility on Employer’s portal through which establishments have to declare reference base of employees and update Form 5A to register the establishment and register its “new employees” on the Portal. At the time of submission of the ECR on month to month basis, the employer shall be required to certify correctness of information furnished electronically in ECR in the certificate and declaration deployed with ECR.

      Regards
      Animay

  15. In sep 2020 , strength 84. Dec 2020 , 130. If strength reduce as 80 in jan 2021 and again increase as 150 in feb 2021 means,we will eligible for Abry scheme in feb 2021 are not?

    1. Hi,
      The reference base must be above that declared in the September 2020 ECR at all times and no new employees as defined under the scheme guidelines, can be removed to be eligible for the scheme. For an opinion specific to your establishment please email us at sales@simpliance.in

      Regards
      Animay

  16. Our company is digital makting co, After every 2-3 months 1-2employees left and 2-3 employees joined. Our co’s total employees more than 75 but comes under PF only 48, Can we get this subsidy after resgistration today?

    1. Hi,
      In order to avail benefit under the scheme all new employees as defined under the scheme guidelines must be retained, in the situation you have described, you would be ineligible for the benefit under ABRY

      Regards
      Animay

  17. Firstly, thanks for your very informative post. I am facing a situation where base reference number of employees is calculated incorrectly due to delayed marking of exit. Site is showing 35 employees as base in Sep’20. However, out of these 13 had 0 contributing days and few of them were marked exit on dates between april-june 2020 later on. Due to uncertainty at that time date of exit was not updated timely. Now department is not ready to update base reference number which is causing us not to be able to claim the scheme benefits at present. Any advise will be much appreciated.

    1. Hi,
      Considering the unique nature of your case, it would be prudent to consult your jurisdictional EPFO office and request an opportunity to change the incorrect data submitted with regards to delayed exit of employees. This would in turn remedy the issue of reference base and make it easier for you to avail any potential benefits.

      Regards
      Animay

  18. If a company has not paid the challan for the month of Sept 20, but later on say in the month of Nov 20 pays up the challan for the month of Sept. 20, can it become eligible?
    Is non-payment of challan for month of Sept 20 basis for ineligibility?
    Can eligibility be revoked on payment of dues for the month of Sept 20?

    1. Hi,
      With regards to your question in relation to payment of challan in September, the following would be the answer:

      In case the ECR for the wage month of September, 2020 is filed later than its due date but before 15th December, 2020 the reference base of employees will be the number of employees shown in the ECR for the wage month of September, 2020, or the number of employees as per the last ECR which was filed up to 11.11.2020, whichever is higher. Therefore non-payment in September is not a basis for ineligibility as long as the preceding conditions are complied with.

      Regards
      Animay

      1. Thanks for your reply but it seems there is link between payment for the month of Sept 20 and the eligibility under the scheme . The benefit is not available if the challan for the month of Sep 20 is not paid.Otherwise there is no other reason for ineligibility. the portal shows ineligibility even before the procedure of registration under the scheme can start . I will be thankful if you can verify this.

    1. Hi,
      There is no minimum when it comes to reference base under the scheme guidelines, reference base is merely the number of employees as per the ECR filed in September 2020

      Regards
      Animay

  19. While registering establishment undertaking due to oversight agreed for 2nd B additional certificate / declaration by employer if establishment is a contractor or manpower supplier as been agreed . If any options are their to modify the same?

  20. While accepting condition of Establishment registration, due to oversight we accepted 2 condition ” ADDITIONAL CERTIFICATE/ DECLARATION BY EMPLOYER IF ESTABLISHMENT IS A CONTRACTOR OR MANPOWER SUPPLIER ” as agreed but now we have any option for rectify the mistake ? kindly let us know the same

    1. Hi,
      You may enquire with your relevant EPFO office to know about your options regarding rectification of registration details, however, the extra condition you have opted for is a compliance requirement specific to manpower suppliers and contractors, therefore you would have to submit the certificate mentioned in the scheme guidelines

      Regards
      Animay

      1. Establishment is deactivated for ABRY scheme. Hence member registration for ABRY scheme is not allowed.

  21. In Atmanirbhar Bharat Rojgar Yojana (ABRY) , While accepting condition of Establishment registration, due to oversight we accepted 2 condition ” ADDITIONAL CERTIFICATE/ DECLARATION BY EMPLOYER IF ESTABLISHMENT IS A CONTRACTOR OR MANPOWER SUPPLIER ” as agreed but now we have any option for rectify the mistake ? kindly let us know the same

    1. Im getting this offer can i take advance amount after one year complete? And can i left from that company after one year this is available for me?

  22. Hai,
    while registering the new employee, at the time of shown thee message as
    Establishment is Deactivated for ABRY Scheme. Hence member Registration for ABRY Scheme not allowed.

    please clarify

    1. Hi,
      This error message may be due to some error in your ECR filing or registration details provided to EPFO, it would be best to contact your EPFO office to obtain further information on the same

      Regards
      Animay

          1. Hello sir.
            My question is while uploading file for the month of April we are getting below error:
            “Employment is deactivated for ABRY Scheme. Hence no contribution is allowed””

            We have paid arrears for the month of July September December on 17th april. Will it effect on this???

            Please help me out on this. Advice me what to do to avail benefits for the month of April 2021.

            Awaiting for your reply!!!!

    1. Hi,
      You may enquire with your relevant EPFO office to know about your options regarding rectification of registration details

      Regards
      Animay

  23. my establishment not get that benefit because only sept 20 challan was not paid but octber november and december 2020 challan were paid … is there any ways to get abry benefit?

    1. Hi,
      With regards to your question in relation to failure to submit payment of challan in September, the following would be the answer:

      In case the ECR for the wage month of September, 2020 is filed later than its due date but before 15th December, 2020 the reference base of employees will be the number of employees shown in the ECR for the wage month of September, 2020, or the number of employees as per the last ECR which was filed up to 11.11.2020, whichever is higher. Therefore, your establishment would have to comply with the 15th December deadline to receive its share of benefits

      Regards
      Animay

    1. Hi,
      You would have to check your September ECR or the last ECR filed up to 11.11.2020 to obtain an understanding of your reference base. Following this you would have to hire a minimum of 5 new employees in accordance with the scheme guidelines if your reference base is more than 50. This would make fulfil the preliminary conditions for eligibility.

      Regards
      Animay

  24. Hello,
    we had get benefit under ABRY in December 2020, but in January 2021 employee strength reduce to 240 to 210 & for this reason we had not fall under ABRY scheme for the month of January 2021.
    is this condition also there under ABRY scheme?

    1. Hi,
      Yes, under the ABRY Scheme Guidelines new employees hired must be retained to avail scheme benefits. In addition to maintaining the minimum number of additional new employees, the already registered establishments must continue to retain the number of employees taken as reference base of employees for availing assistance under this Scheme for any wage month. A possible reason for your ineligibility in the month of January could be that the reduction in strength has led to number of employees falling below reference base

      Regards
      Animay

  25. Can you please clarify regarding , if establishment voluntarily (below employees 20) registering under epfo are eligible for getting this benefit. What are the things to be noted.

    1. Hi,
      For new establishment getting registered with EPFO between 01.10.2020 to 30.06.2021, the reference base of employees shall be treated as zero. If any such establishment registers voluntarily with less than 20 employees and continues to maintain less than 20 employees during the validity period of this Scheme, such establishment will not be allowed to exit from statutory Schemes under EPF & MP Act, 1952 and beneficiaries who received benefit shall not be allowed to make final withdrawals until expiry of a period of two years after validity period of the ABRY Scheme.

      Regards
      Animay

  26. FOR ONE EMPLOYEE,THE ECR FOR SEP2020 WAS PAID IN FEBRUARY,2021.HOWEVER,WE HAVE RECEIVED ABRY FOR PREVIOUS MONTHS.BUT,THE BENEFIT IS DEACTIVATED WHEN WE ARE UPLOADING THE LIST OF EMPLOYEES FOR THE NEXT MONTHS.HOW TO ACTIVATE THE ABRY BENEFITS FOR THE NEXT MONTH

    1. Hi,
      A potential reason for the benefit being deactivated may be due to reduction in number of employees below reference base or removal of new employees (as defined under scheme guidelines), do check if the above is the case.

      Regards
      Animay

  27. HI
    Last time we avail this scheme but this time portal showing “Establishment is deactivated for ABRY scheme. Hence member registration for ABRY scheme is not allowed.”
    can you please suggest further on this

    1. Hi,
      This error message may be due to some error in your ECR filing or registration details provided to EPFO, it would be best to contact your EPFO office to obtain further information on the same.

  28. Hi i have doubt weather total employees less then 1000 means. Its only for paid contribution employees or active members

    1. Hi, For Establishments employing up to and including One Thousand (1000) employees (contributing EPF members with UAN) in wage month September 2020, the employer’s and employee’s share of contribution as per the statutory rate applicable to establishment subject to a maximum of 24% of wages. These establishments will however continue to get a subsidy of the employer’s share even if the number of contributing EPF members with UAN exceeds 1000 during the scheme period. (ii) For Establishments employing more than One Thousand (1000) employees (contributing EPF members with UAN) in wage month September 2020, employees’ share of contribution as per the statutory rate applicable to establishment subject to a maximum of 12% of wages.

  29. Hai please helpme, I have got ABRY benifit in jan-2021 wages but in Feb-2021 ESR Filing ABRY Benifit is not showing in Challan

  30. In ABRY , while accepting declaration the second one principal employer declaration is also submitted, can we change it?
    can we also submitted the pf month of feb 21during the abry scheme?
    Please let me know.

  31. We want to do some correction in ABRY SCHEME , That is due to some technical mistake we had entered above 1000 employee in declaration form but we add only 850 employee so how to change to below 1000 employees .please help me us

  32. Hi,

    We are not eligible for ABRY because of delayed payment but after that we can pay regularly. Now any chances for eligible for ABRY

    Please suggested me.

  33. I claimed ABRY in Jan and Feb Month. In Jan i received ABRY Amount in Feb when i upload ECR in that abry portion error of GK10003 Shown.

    Same employee received amount of abry in jan but in feb error shown in that abry.

    Kindly guide me for the error.

    1. Hi, you may please notify the EPFO help centre or write to the nearest EPFO branch. Please read the FAQ document and notification for more details.

  34. Attention! Seems like this establishment is not eligible under ABRY. I AM GETTING THIS ERROR. NOT SHOWING DECLARATION IN ECR UPLOAD PLS HELP

    1. Hi, As per the message it is clear that the organisation may not be eligible for the scheme. Please recheck the details updated in EPFO login or write to the nearest EPFO office.

  35. My query is if suppose a employee after availing the ABRY Scheme had resigned from the company in middle will he continue his 2year benifit if he is unemployed.

    1. Hi, There are other unemployment schemes available in ESIC which can be availed. Please read the FAQ and notification for more details.

  36. Hi,
    Our company has been working from 2012 with 10 employees. With the employees request we have decided to register under epfo. All the 10 employees are with us since 2012, none of them have worked in any other industry nor they have any UAN. If we are registering between the said period mentioned in the scheme, will our employees be eligible for the scheme. Reference base is 10 for our establishment need to know eligibility of employees. Kindly advice

  37. If an employees monthly gross salary is 16000/- and Basic + FDA is 10000/- (EPF wage) per month. Is the employee is eligible for this Scheme.

    1. Hi,
      (1) New employee has to be registered for this Scheme during the period from 01.10.2020 to 30.06.2021 by employer of eligible establishment.
      (2) The new employee should have Aadhaar seeded Universal Account Number.
      (3) The benefit under this scheme shall be paid for the wage months in which he continues to be in employment in any eligible establishment subject to a period of
      maximum 24 months from date of registration as new employee.
      (4) Any eligible new employee under this Scheme shall become ineligible if his/her monthly wage exceeds 14999/- at any point of time during this scheme period.
      (5) It is clarified that if any new employee is already a registered beneficiary and his/her employer is eligible to or is availing benefits of payment of employer’s
      share by Central Government under PMRPY/PMPRPY 2016, no such benefit in respect of such new employee shall be available under this Scheme.

  38. If an employees monthly gross salary is 16000/- and Basic + FDA is 10000/- (EPF wage) per month. Is the employee is eligible for this Scheme.

    1. Hi,
      (1) New employee has to be registered for this Scheme during the period from 01.10.2020 to 30.06.2021 by employer of eligible establishment.
      (2) The new employee should have Aadhaar seeded Universal Account Number.
      (3) The benefit under this scheme shall be paid for the wage months in which he continues to be in employment in any eligible establishment subject to a period of
      maximum 24 months from date of registration as new employee.
      (4) Any eligible new employee under this Scheme shall become ineligible if his/her monthly wage exceeds 14999/- at any point of time during this scheme period.
      (5) It is clarified that if any new employee is already a registered beneficiary and his/her employer is eligible to or is availing benefits of payment of employer’s
      share by Central Government under PMRPY/PMPRPY 2016, no such benefit in respect of such new employee shall be available under this Scheme.

  39. Establishment is deactivated for ABRY scheme. Hence member registration for ABRY scheme is not allowed.

    I Know The Reason. The Reason is you filled september ECR after 15.12.2020

    HOW TO SOLVE THIS ISSUE

  40. while doing establishment registration I did not select 2nd option which i needed to select. Can I correct it by any way.

    1. Hi, you may try the same in the web portal and if there is any challenge please write to the nearest EPFO office.

  41. I had 18 employees in September, 2020 and I added 6 employees in January, 2021. However, I am getting the following remark when I’m filing for March, 2021: “Establishment is not eligible for ABRY benefit as employee (12) is less than required employee count of 18 from base month.

    Could you please explain the same?

    1. Hi, your company might not be eligible under the scheme as per the comment mentioned in the EPFO portal. Please refer the eligibility details under the FAQ document

    1. Hi Sarbjit,

      This is applicable for both based on the eligibility criteria as given in the notification.

      The Central Government will provide subsidy for twenty-four wage months in respect of eligible new employees at the following scale:
      (i) For Establishments employing up to and including One Thousand (1000) employees (contributing EPF members with UAN) in wage month September 2020, the employer’s and employee’s share of contribution as per the statutory rate applicable to establishment subject to a maximum of 24% of wages. These establishments will however continue to get a subsidy of the employer’s share even if the number of contributing EPF members with UAN exceeds 1000 during the scheme period.
      (ii) For Establishments employing more than One Thousand (1000) employees (contributing EPF members with UAN) in wage month September 2020, employees’ share of contribution as per the statutory rate applicable to establishment subject to a maximum of 12% of wages.

  42. Respected Sir, thank you very much for giving clear understanding.

    One of my important doubt is:

    Whether the benefit can be availed by NEWLY REGISTERED UNITS for their new employees?

    Newly registered means: 2 scenarios;

    incorporated 5 years back and now got the PF registration in April, 2021
    incorporated in April, 2021 and got the PF registration in April, 2021

    Kindly clarify sir. so that many employees would benefit.

    regards

    RAMAKRISHNA
    VISAKHAPATNAM

    1. Hello Sir,

      For new establishment getting registered with EPFO between 01.10.2020 to 30.06.2021, the reference base of employees shall be treated as zero. If any such establishment registers voluntarily with less than 20 employees and continues to maintain less than 20 employees during the validity period of this Scheme, such establishment will not be allowed to exit from statutory Schemes under EPF & MP Act, 1952 and beneficiaries who received benefit shall not be allowed to make final withdrawals until the expiry of a period of two years after validity period of this Scheme.

      Please write to sales@simpliance.in for more detail

  43. Hello sir.
    My question is while uploading file for the month of April we are getting below error:
    “Employment is deactivated for ABRY Scheme. Hence no contribution is allowed””

    We have paid arrears for the month of July September December on 17th april. Will it effect on this???

    Please help me out on this. Advice me what to do to avail benefits for the month of April 2021.

    Awaiting for your reply!!!!

  44. Hello sir, my query is Employee is joined our organization on 1st Oct 2020,his salary is 15000 and he has received eligibilty for ABRY. But ecr shows error saying that 14999is eligibility so can we change the salary from 15000 to 14999 to get the eligibility. . Please clarify

  45. Hii, ABRY scheme benefit can be available bfor arrears also?
    If I file March 21, arrear now can eligible employees are benefited from ABRY in arrears?

  46. Sir,

    When we are trying to register one of our employee, we are getting an error stating “[Line no. 1 UAN 101115913165 has missing date of exit.]” where his previous employer marked exit (date of joining and exit present in his service record) and account transferred to present employer.

    Please assist in this.

    Thanking you,

  47. Sir, Earlier we have registered for ABRY benefit and availed ABRY benefit for one month. Now we have decided to not to opt for this scheme. Kindly let me know how to get our establishment unregistered for ABRY. Your early reply will be highly appreciated

  48. Hi,
    I have two questions.
    1) If we upload a fresh ECR (overwrite the existing ECR), will we get the ABRY benefit? As the challan has a remark that ABRY benefit is already claimed against ECR Id: XXXXXX for this wage month and will not be eligible for this txn
    2) Will we get the benefit if we make the PF payment beyond the due date i.e. after 15th of the month.

    Regards,
    Shahul

  49. 1. Whether the new employees (in a company which has voluntarily opted to get enrolled, even though the employee strength is 9) are allowed to raise loans or avail benefits under ABRY.

    2. Whether the same employee should continue for four years

    1. Hi,
      For new establishment getting registered with EPFO between 01.10.2020 to
      30.06.2021, the reference base of employees shall be treated as zero. If any such
      establishment registers voluntarily with less than 20 employees and continues to
      maintain less than 20 employees during the validity period of this Scheme, such
      establishment will not be allowed to exit from statutory Schemes under EPF & MP
      Act, 1952 and beneficiaries who received benefit shall not be allowed to make final
      withdrawals until expiry of a period of two years after validity period of this
      Scheme.
      Please check the notification on Guidelines For Implementation Of Aatmanirbhar Bharat Rozgar Yojana In EPFO Registered Establishment for more clarity

    1. Hi, all the reason code remarks are explained as below :-
      GK10001: EPF wages greater than or equal to Rs 15000. : The member is not eligible. His is not an error. However the employer should check if he has added arrears of previous months in the wages. Please note that arrears are not to be paid with regular monthly ECR and there is a separate link for arrears.

      GK10002: Mismatch in EPF and EPS Wages: If this error is displayed, correct the ECR first by rejecting the uploaded one. The mismatch happens if the EPS wages are less than EPF wages (EPS wages can be 0 in case of a member above 58 years of age). Else for a member having wages less than Rs 15000, the EPS wages cannot be less.

      GK10003: EPF contribution remitted is greater than the dues: The upfront benefit is given only when the PF dues are exactly 12% (or 10%) of PF wages (rounded to nearest rupee, fifty paise and above becoming next higher amount and less than 50 restricted to lower level) and not more. If it is less than the due amount, benefit is given equal to the entered amount but if more the benefit amount cannot be split into benefit and payable amount. So the employer should reject the ECR and enter correct amounts.

      GK10004: EPS contribution remitted is greater than due: This error will not come in ECR pdf as this error will not allow upload of the ECR.

      GK10005: (EPF-EPS) difference contribution remitted is greater than due: Same as GK10003

      GK10006: Duplicate and erroneously mentioned

      GK10007: Aadhar not seeded. New employees are always Aadhar validated but in case of a re-joinee if u have a member without Aadhar first get the Aadhar validated else no benefit against such member and he will also not be counted as new employee added.

    1. Hi,
      The objective of ABRY Scheme to incentivise the employers of establishments, registered under EPF & MP Act, 1952, for generation of new employment and to support the new employees entering the formal / organized sector with monthly wage of less than Rs.15000/& re-employing persons from low wage bracket who lost their jobs during COVID-19. Any eligible new employee under this Scheme shall become ineligible if his/her monthly wage exceeds 14999/- at any point of time during this scheme period.

    1. Hi Dinesh S

      Yes, an exempted trust can claim benefits of ABRY. However, in exempted trusts – 8.67% of the 12% employer contribution is allocated to the Employees’ Pension Scheme (EPS) which is managed by the EPFO and not the exempted PF trust. The ABRY applies ordinarily to establishments registered under the EPFO or those newly registered. Hence the ABRY will also apply to an exempted trust.

  50. Whether the scheme is still in force? Has it expired on 30-06-2021 or has it been extended? If extended, the day upto which extended.

    1. Hi Kannan,

      The beneficiaries registered upto 31st March, 2022 will continue to receive the benefits for 2 years from the date of registration under the ABRY scheme.

  51. Hi, If any employees gross wages more than 21000 and he is not eligible for ESIC and his epf/basic wages is below of 15000 than he is eligible for ABRY subsidy or not ??? Please clarify this thing

    1. Hi Shruti,

      A new employee is any employee drawing less than Rs. 15,000 per month, who is eligible for the ABRY scheme. Hence to answer your question, yes. He is eligible for ABRY scheme.

    1. Hi

      If ECR is revised, then the reasons for such revision must be listed. Along with that, the challan shall show the quantum of employees’ and employers’ contribution in respect of new employees that shall be provided by the Central Government and any amount payable by the employer.

      In such a scenario, the ABRY scheme will not be lost but instead be continued.

  52. Hi, most of the employees covered under ABRY in that one employee covered under ABRY from his DOJ. But this month (Mar 2022) ABRY not less for that employee only. Why what is the reason.

  53. PF deduction is considered during preparation of Form no.16, shall we consider ABRY benefit amount in Form no. 16 or not…?
    Because here the employer is not deducting PF amount of those employee who are eligible under ABRY scheme so how could we show PF amount in form no. 16.

    Kindly resolve the query.

    1. Hi Roshan

      There shall be no changes while preparing Form 16. Therefore ABRY benefit amount need not be included in Form 16. However the procedure for availing benefits under the ABRY Scheme must be followed.

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