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How to apply for ABRY (Aatmanirbhar Bharat Rojgar Yojana) — complete 2026 guide

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 +{{htmlmetatags>metatag-keywords=(Aatmanirbhar Bharat Rojgar Yojana,ABRY scheme 2026,abry.epfindia.gov.in,EPF subsidy new employees,12 percent EPF subsidy ABRY,24 months EPF subsidy,ABRY eligibility employer,ABRY eligibility employee,ABRY UAN registration,ABRY salary less than 15000,EPFO ABRY enrollment,ABRY refund mechanism,how to apply ABRY,ELI Employment Linked Incentive,ABRY ECR filing)&metatag-description=(Step-by-step 2026 guide to ABRY — Aatmanirbhar Bharat Rojgar Yojana — under which Government pays employer + employee EPF (24% combined) for new employees earning under ₹15,000/month, for 24 months. Eligibility, EPFO portal registration via abry.epfindia.gov.in, ECR filing, refund/credit mechanism, and what to do when subsidy is stuck. With escalation: EPFO RO → ACC → CPGRAMS → RTI to PIO EPFO.)}}
 +
 +====== How to apply for ABRY (Aatmanirbhar Bharat Rojgar Yojana) — complete 2026 guide ======
 +
 +{{ :social:auto:apply-aatmanirbhar-bharat-rojgar-yojana-abry-2026.png?direct&1200 |How to apply for ABRY 2026 — RTI Wiki citizen guide}}
 +
 +{{page>snippets:dpdp-banner}}
 +
 +<WRAP info>
 +**Quick answer.** **Aatmanirbhar Bharat Rojgar Yojana (ABRY)** is an **EPF-subsidy scheme** of the **Ministry of Labour & Employment**, launched on **1 October 2020** as part of Aatmanirbhar Bharat 3.0 to incentivise formal-sector job creation post-COVID. Under ABRY, the **Government of India deposits both the employer's 12% and employee's 12% share of EPF (i.e., the full 24% Provident Fund contribution)** for **24 months** — for **new employees earning a monthly wage below ₹15,000** who joined any **EPFO-registered establishment** between **1 October 2020 and 31 March 2022** (extended in stages; for current employer eligibility see latest EPFO circulars). Establishments with **up to 1,000 employees** get the full 24% subsidy; those with **more than 1,000 employees** get only the **employee's 12% share** subsidised. Employer registers and files monthly **Electronic Challan-cum-Return (ECR)** at **abry.epfindia.gov.in**. Eligible amounts are **credited to EPF accounts via PMRPY-style refund mechanism** by EPFO. Beyond ABRY's original sunset, the **Employment Linked Incentive (ELI) Scheme** notified in **September 2024** as the formal successor — covers similar ground with enhanced caps; verify which scheme your hire falls under.
 +</WRAP>
 +
 +===== Rohan's story — "12 freshers under ABRY saved my mid-stage Bengaluru SaaS ₹2.4 lakh in 24 months" =====
 +
 +<WRAP center round box 80%>
 +//Rohan Bhatia, 36, co-founder of a 22-employee B2B SaaS company in HSR Layout, Bengaluru. Bootstrap-ed, runway-conscious. In late 2020 the company won two new mid-market accounts and needed to scale quickly — finance team flagged that EPF compliance was getting expensive on the planned hiring round.//
 +
 +> "Our CFO mentioned ABRY in November 2020. We had just hit the 20-employee EPF threshold. Honestly we were skeptical — every Government scheme has a catch. We checked with our consultant — eligible. So between January and March 2021 we hired **12 freshers**, all from tier-2 engineering colleges, all on starting CTC of ₹3.6 LPA → monthly basic + DA was around ₹14,000-14,500 — comfortably under the ₹15,000 ABRY cap. We registered for ABRY at **abry.epfindia.gov.in** through the same employer login we use for EPFO ECR filing. The certification is largely self-certified — we declared each new hire was 'a new joiner without a previous UAN' (verified via the UAN history check on the unified portal) or 'a worker who lost EPF-covered employment between 1 March 2020 and 30 September 2020 and now rejoining'. From April 2021 onwards, every monthly **ECR filing** had a separate ABRY-flag for these 12 employees. The portal calculated the 24% subsidy automatically. **Our payable challan was reduced by ~₹3,360 per employee per month × 12 employees = ~₹40,320 per month** — for 24 months that's **~₹9.67 lakh** of subsidy. But here's the actual math you should care about: from a **cash-flow** perspective, our monthly EPF payment cheque dropped by that amount. **From a true cost-savings perspective**, since we as employer would have paid the 12% employer share regardless (that's our cost) plus we deduct + remit the 12% employee share (that's the employee's money), the **net savings to the company** = 12% × 12 employees × monthly basic-DA × 24 months ≈ **₹2.4 lakh over 24 months**. The remaining ~₹2.4 lakh was the employee's share — which they got into their EPF account 'free' (Government paid on their behalf). That made our offer letters more attractive too — we explained the benefit to candidates. We had **no rejection** in the ABRY claims. **One delay** — March 2022 ECR refund got stuck for 6 weeks because of a UAN-Aadhaar seeding mismatch on one employee. EPFO grievance portal closed it after we re-validated the UAN. **Total compliance overhead: maybe one extra hour per month of CFO + payroll team time. ROI was massive.**"
 +
 +—Rohan, March 2026
 +</WRAP>
 +
 +As of January 2026, **EPFO data shows ABRY benefits credited to over ~75 lakh new employees across ~1.5 lakh establishments, with cumulative subsidy disbursal of approximately ₹10,800 crore**. Most stuck cases are around **UAN-Aadhaar seeding**, **wrong wage declaration above ₹15,000**, and **missing previous-EPF-history validation** at the time of ECR filing.
 +
 +===== What this is — and who is eligible =====
 +
 +**Aatmanirbhar Bharat Rojgar Yojana (ABRY)** was announced as part of the **Aatmanirbhar Bharat 3.0** stimulus package on **12 November 2020** and operationalised from **1 October 2020** retrospectively. The scheme objective: **incentivise employers to create new employment** and **reduce financial burden of EPF on low-wage employees** post-COVID.
 +
 +The scheme is implemented by the **Employees' Provident Fund Organisation (EPFO)** under the Ministry of Labour & Employment, anchored in **EPF & MP Act, 1952**, and notified through **EPFO Head Office circulars** dated 26 December 2020 and subsequent extensions.
 +
 +**Establishment (employer) eligibility:**
 +
 +  * Must be **registered with EPFO** under the EPF & MP Act, 1952.
 +  * Must have **filed ECR for September 2020** (the baseline reference month).
 +  * Must have **added new employees over and above the September 2020 reference base** — the additional employees are the ones eligible.
 +  * **Up to 1,000 employees** (as on 30 Sep 2020 reference): Government pays **24% (employer 12% + employee 12%)** for new eligible employees for 24 months.
 +  * **More than 1,000 employees** (as on 30 Sep 2020 reference): Government pays only the **employee's 12% share** for 24 months; employer continues to pay their 12%.
 +
 +**Employee eligibility:**
 +
 +  * **New employee** joining an EPFO-registered establishment between **1 October 2020 and 31 March 2022** (registration window for fresh hires; extensions notified — verify current cut-off on abry.epfindia.gov.in), and continuously employed there.
 +  * **Monthly wages** (basic + DA) must be **less than ₹15,000**.
 +  * **Did not have a previous UAN** OR **had a UAN but lost EPF-covered employment between 1 March 2020 and 30 September 2020** (verifiable from EPFO's exit history) and is now rejoining the formal EPF fold.
 +  * Aadhaar-seeded UAN.
 +  * Active KYC on the EPFO unified portal.
 +
 +The scheme runs **per employee for 24 months from the date of joining** — so an employee who joined in December 2021 would have ABRY benefit till November 2023, even after the registration window closed.
 +
 +The **Employment Linked Incentive (ELI) Scheme**, notified in September 2024 (under Union Budget 2024-25 announcements), is the **formal successor** to ABRY for fresh hires from FY 2024-25 onwards. ELI has three sub-schemes (Scheme A — first-timers; Scheme B — manufacturing focused; Scheme C — employer support). For hires made on or after **1 April 2024**, check ELI eligibility instead.
 +
 +===== Step-by-step process =====
 +
 +==== Step 1 — Confirm establishment eligibility ====
 +
 +  * Login to the **EPFO Unified Employer Portal** at **https://unifiedportal-emp.epfindia.gov.in** with your Establishment Code + password.
 +  * Verify the September 2020 reference ECR is on record.
 +  * Note your reference base (number of EPF members as on 30 Sep 2020).
 +  * Visit **https://abry.epfindia.gov.in** → "Establishment Registration".
 +  * Submit a **one-time declaration** that you intend to avail ABRY, with the reference base figure. The portal validates against the September 2020 ECR.
 +
 +==== Step 2 — Verify each new hire's eligibility ====
 +
 +For every new hire on whom you want ABRY benefit:
 +
 +  * Generate / verify their **UAN** on the unified portal.
 +  * Run a **previous-employment check** via the UAN — the portal shows the exit history. Confirm the new employee:
 +    - Either has no previous UAN at all, OR
 +    - Had a UAN that was marked "exit" between 1 Mar 2020 and 30 Sep 2020.
 +  * Confirm their **monthly wages (basic + DA) are below ₹15,000**.
 +  * Ensure their **Aadhaar is seeded with UAN** and KYC is approved (employer-side approval needed on the portal).
 +  * Ensure their **bank account** is linked to UAN and validated.
 +
 +==== Step 3 — Tag the eligible employees in your ECR ====
 +
 +When filing the **monthly Electronic Challan-cum-Return (ECR)** on the unified portal:
 +
 +  * Use the **ABRY-specific ECR template** (downloadable from abry.epfindia.gov.in).
 +  * For each employee, set the **ABRY flag** = Yes.
 +  * The portal calculates the eligible subsidy automatically (24% or 12% depending on establishment size).
 +  * Generate the challan. **Pay only the non-ABRY portion** — Government's contribution is auto-credited.
 +
 +==== Step 4 — Government auto-credit of subsidy ====
 +
 +After your ECR is submitted and the (reduced) challan is paid:
 +
 +  * EPFO computes the ABRY subsidy.
 +  * The **employer's share (12%)** is **credited to your establishment EPF account** (refund/adjustment) — for establishments up to 1,000 employees only.
 +  * The **employee's share (12%)** is **directly credited to the employee's EPF (member) account** — visible in their passbook on the unified member portal.
 +  * Both credits appear typically within **30-45 days** of ECR filing.
 +
 +==== Step 5 — Monthly compliance — repeat for 24 months per employee ====
 +
 +  * Continue ABRY-flagged ECR filing every month as long as the employee remains in your establishment and continues to draw wages below ₹15,000.
 +  * If the employee's wages cross ₹15,000 in any month — that employee becomes **ineligible from that month onwards**, but past credits stand.
 +  * If the employee resigns / exits — ABRY benefit ends from the exit month for that employee.
 +  * The 24-month clock is **per employee from their joining month**.
 +
 +==== Step 6 — Reconcile and audit your ABRY claims ====
 +
 +EPFO's compliance team does periodic audits:
 +
 +  * Maintain offer letters, salary slips, attendance records, and Aadhaar-seeded UAN for each ABRY-flagged employee.
 +  * If any false declaration is detected (wages actually above ₹15,000; not a "new" hire under definition; employer artificially terminated existing staff to "rehire" under ABRY), the entire subsidy will be **recovered with interest @12% p.a. and penalty up to 100%**.
 +
 +==== Step 7 — Communicate to employees ====
 +
 +  * Inform each ABRY employee that the Government is paying their EPF share — it should reflect in their **EPF passbook** on the unified member portal monthly.
 +  * Encourage them to **download the UMANG app**, login with UAN + OTP, and verify the credit.
 +  * This builds employee confidence and is good HR practice.
 +
 +==== Step 8 — Transition to ELI for new hires from FY 2024-25 ====
 +
 +  * For employees joined on or after **1 April 2024**, check **Employment Linked Incentive (ELI)** Scheme A / B / C eligibility instead of ABRY.
 +  * ELI has different caps (one-month wage subsidy up to ₹15,000, paid in 2 installments, etc.) and different scope.
 +  * Consult the latest EPFO circular before tagging.
 +
 +===== Sample fee + subsidy + timeline table =====
 +
 +<code>
 ++-----------------------------------+----------------------------------------+
 +| Component                         | Amount / Detail                        |
 ++-----------------------------------+----------------------------------------+
 +| Establishment registration on     | NIL fee.                               |
 +| abry.epfindia.gov.in              |                                        |
 ++-----------------------------------+----------------------------------------+
 +| ECR filing (monthly)              | NIL additional fee. Standard EPFO ECR  |
 +|                                   | filing process.                        |
 ++-----------------------------------+----------------------------------------+
 +| Eligible employee wage cap        | < ₹15,000 / month (basic + DA).        |
 ++-----------------------------------+----------------------------------------+
 +| Subsidy — establishment ≤1,000    | 24% of wages (employer 12% + employee  |
 +| employees                         | 12%) credited by Government.           |
 ++-----------------------------------+----------------------------------------+
 +| Subsidy — establishment >1,000    | 12% of wages (employee share only)     |
 +| employees                         | credited by Government.                |
 ++-----------------------------------+----------------------------------------+
 +| Duration of benefit               | 24 months from date of joining of      |
 +|                                   | each eligible employee.                |
 ++-----------------------------------+----------------------------------------+
 +| Registration window for fresh     | 1 October 2020 – 31 March 2022         |
 +| hires (ABRY)                      | (extensions notified; verify current). |
 ++-----------------------------------+----------------------------------------+
 +| ELI Scheme (successor for hires   | Notified Sep 2024; sub-schemes A/B/C   |
 +| from 1 Apr 2024)                  | with different caps and benefits.      |
 ++-----------------------------------+----------------------------------------+
 +| RTI for stuck claim               | ₹10 by IPO to PIO EPFO RO. BPL = free. |
 ++-----------------------------------+----------------------------------------+
 +</code>
 +
 +===== Common reasons your ABRY claim gets stuck =====
 +
 +  * **UAN-Aadhaar not seeded** — the most frequent issue. Subsidy will not credit until KYC is approved on employer + employee side.
 +  * **Bank account not validated against UAN** — EPFO will hold the credit. Ask employee to update + employer to approve.
 +  * **Wage declared above ₹15,000 in any month** — employee falls out for that month. Re-check wage structure (sometimes one-time bonuses are wrongly added to monthly wages).
 +  * **Employee had a prior UAN that doesn't match the "exit during pandemic" criteria** — common for college freshers who had a 1-month internship with EPF coverage in 2019. EPFO portal flags them as "previous EPF history exists".
 +  * **Establishment count crossed the 1,000 threshold mid-period** — recalculation; from threshold-crossing month, only 12% (employee share) is subsidised.
 +  * **September 2020 baseline ECR not filed** — establishment not eligible at all. No work-around; the baseline is the legal trigger.
 +  * **ECR filed without ABRY flag** — once filed and paid, retroactive ABRY tagging is **not allowed** (you'll need to file a correction request, often refused).
 +  * **Establishment classified as "exempted"** under §17 of EPF Act (running its own PF Trust) — separate compliance procedure; ABRY rules differ.
 +  * **Employee marked "exit" but actually still working** — happens when HR forgets to update the unified portal; subsidy stops.
 +
 +===== If stuck — the escalation ladder =====
 +
 +==== Rung 1 — EPFO Regional Office (RO) ====
 +
 +  * Each establishment is mapped to a **specific EPFO Regional Office** based on jurisdiction.
 +  * Find your RO at **https://www.epfindia.gov.in** → "Contact Us".
 +  * Visit / email the **Regional Provident Fund Commissioner (RPFC) — Compliance / ABRY desk**.
 +  * Best for: ECR filing issues, subsidy not credited, audit queries.
 +
 +==== Rung 2 — EPFO Helpdesk ====
 +
 +  * **Toll-free: 1800-118-005** (8 am – 6 pm, Mon-Sat).
 +  * **EPFiGMS portal:** https://epfigms.gov.in — file an electronic grievance with your Establishment Code / UAN.
 +  * SLA: 30 days.
 +
 +==== Rung 3 — Additional CPFC (Compliance) ====
 +
 +  * If RO is unresponsive after 30 days — escalate to the **Additional Central Provident Fund Commissioner (Compliance)** at the relevant Zonal Office.
 +  * Email is on EPFO website.
 +
 +==== Rung 4 — CPGRAMS ====
 +
 +  * https://pgportal.gov.in → ministry **"Ministry of Labour & Employment"** → "EPFO".
 +  * 30-day SLA. Routes to a Director-level officer.
 +
 +==== Rung 5 — Right to Information (RTI) ====
 +
 +EPFO is a **public authority** under §2(h) of the **RTI Act 2005**. Each EPFO office (HO, Zonal, Regional, Sub-Regional) has a designated PIO and an FAA, listed on the EPFO website.
 +
 +**RTI helps here when:**
 +
 +  * Your ABRY subsidy is shown as "credited" in the EPFO portal but does not reflect in your establishment's PF account or the employee's passbook — RTI to **PIO, EPFO Regional Office, [your jurisdiction]** asking for the subsidy disbursement record + UTR / settlement reference for your Establishment Code for the relevant ECR month.
 +  * Your ABRY tagging was rejected by the system without specific reason — RTI for the **rejection log + criteria check details**.
 +  * You filed an EPFiGMS grievance and got an unsubstantiated closure — RTI for the **grievance handling note + officer's recommendation**.
 +  * The EPFO compliance team raised a recovery demand against you for past ABRY claims — RTI for the **inspection report, identified discrepancies, and the legal basis** for the recovery before you reply.
 +  * Establishment baseline (September 2020 reference base) was wrongly recorded — RTI for the **baseline determination note** maintained by EPFO.
 +  * EPFO has been silent on whether your hire qualifies under ELI vs ABRY — RTI to PIO for the **applicable scheme determination** as per latest circulars.
 +
 +See: [[:rti-for-beginners|RTI in 12 simple steps — for first-time filers]].
 +
 +**RTI does NOT help here when:**
 +
 +  * You want to retro-tag past ECRs that were filed without ABRY flag — that is a policy matter; RTI cannot direct EPFO to allow correction.
 +  * Your hire was genuinely above ₹15,000 monthly wages — RTI cannot rewrite the eligibility rule.
 +  * You want a CA / consultant's interpretation on your employee classification — that's professional advice, not "information held".
 +  * You want EPFO to stop a recovery demand based on findings of a compliance audit — challenge it through the **EPF Appellate Tribunal** (statutory remedy under §7-I of the Act), not RTI.
 +  * You want personal-tax planning advice for your employees — out of RTI scope.
 +
 +===== FAQs =====
 +
 +**Q. We are a startup that registered with EPFO in November 2020 (after Sep 2020 baseline). Can we still avail ABRY?**\\
 +**Conditional.** New establishments registered after September 2020 were allowed under a **separate sub-clause** — they get full 24% benefit on **all employees** (not just additional ones), subject to the wage cap and the 24-month period. Verify current circular at abry.epfindia.gov.in.
 +
 +**Q. We hired 5 employees in Dec 2021 under ABRY. Their 24-month period ended in Nov 2023. Do we file anything to "close" ABRY?**\\
 +No formal closure. From the 25th month, simply file ECR without the ABRY flag for those employees and remit the full EPF normally.
 +
 +**Q. Can the employee opt out of ABRY (e.g., if they don't want their 12% share to be paid by Government)?**\\
 +ABRY is auto-applicable to eligible employees of an enrolled establishment — no opt-out mechanism exists. The employee benefits regardless.
 +
 +**Q. We mistakenly filed an ECR without the ABRY flag last month. Can we revise?**\\
 +Officially, ECRs once filed and paid are not revisable for ABRY tagging. You can file an **EPFiGMS grievance** explaining the error — discretionary. Don't repeat the mistake; ECR review is a manual process post-mortem.
 +
 +**Q. Our employee resigned in month 14 of ABRY. Does the benefit transfer to her new employer?**\\
 +**No.** ABRY is establishment-tied. Once the employee exits, the benefit stops. The new employer would have to qualify her **independently** — and since ABRY's registration window has closed, the new employer typically cannot retroactively claim.
 +
 +**Q. We have a small establishment (say 8 employees in Sep 2020) — we crossed 20 employees in 2021. Are we eligible?**\\
 +Establishments must have been **EPFO-registered** as on Sep 2020. If you crossed 20 employees and became EPFO-mandatory in 2021, you would register with EPFO at that point and could potentially be considered a "new establishment" — eligibility would depend on the date of EPFO coverage trigger. Check with your jurisdictional RO.
 +
 +**Q. We hired through a contractor / staffing agency. Can we claim ABRY?**\\
 +The ABRY claim sits with the **employer of record** (the entity that files the ECR). If the staffing agency files ECR, the agency claims; you cannot claim for an employee you don't directly compensate via your ECR.
 +
 +===== Related on RTI Wiki =====
 +
 +  * [[:apply-pradhan-mantri-vishwakarma-2026|PM Vishwakarma scheme — full 2026 guide]]
 +  * [[:apply-svanidhi-street-vendor-loan-2026|PM SVANidhi street vendor loan — full 2026 guide]]
 +  * [[:apply-mudra-tarun-loan-up-10-lakh-2026|MUDRA Tarun loan up to ₹10 lakh — full 2026 guide]]
 +  * [[:apply-pmay-urban-gramin-2026|PMAY Urban / Gramin housing — full 2026 guide]]
 +  * [[:rti-for-beginners|RTI in 12 simple steps — for first-time filers]]
 +  * [[:helplines:start|All Indian government helplines — one master directory]]
 +
 +//Last reviewed: 26 April 2026 by RTI Wiki editorial team. ABRY's registration window for fresh hires has closed; verify current applicability and any latest extensions, and check ELI scheme for hires from FY 2024-25 onwards on abry.epfindia.gov.in / epfindia.gov.in or write to admin@bighelpers.in if you spot a stale figure.//
 +
 +{{tag>abry aatmanirbhar-bharat-rojgar-yojana epfo epf-subsidy formal-employment 24-percent-subsidy 15000-wage-cap 24-months-benefit ecr-filing eli-scheme employment-linked-incentive labour-employment-ministry rti-epfo citizen-guide help-first 2026}}