Aatmanirbhar Bharat Rojgar Yojana (ABRY) 

EPFO released the notification on Aatmanirbhar Bharat Rojgar Yojana related guidelines and clarifications on applicability, eligibility, claim procedures and other conditions.

Date of Notification - 31st December 2020

Scheme Registration - Employers and new employees between 1st October 2020 to 30th June 2021.

Scheme Validity - 24 months from date of registration not later than 30th June 2023.

Employee definition -

(i) Employee did not have UAN prior to 1st October 2020 who joined employment between 1st October 2020 to 30th June 2021 and

(ii) Who is already allotted UAN, exit from employment during 1st March 2020 to 30th September 2020 from employment and who joins in any establishment on or after 1st October 2020 upto 30th June 2021.

Reference Base Employees - Existing establishments, September 2020 wage month number of employees in the ECR will be reference base & for new establishments registered between 1st October 2020 to 30th June 2021 will be Zero.

Employer Eligibility -

(i) Minimum required - Equal or less than 50 employ establishments minimum 2 new employees & More than 50 employ, establishments minimum 5 new employees to claim the Scheme.

(ii) Employer to maintain month on month the Reference base employees count to avail the scheme benefit.

(iii) Establishments registered in voluntary with less than 20 employees, such establishments will not be allowed to exit and benefit shall not be allowed to make final withdrawals until expiry of 2 years period after validity period of the scheme.

(iv) Establishments working as contractors engaged in providing manpower to one or more principal employers shall not claim benefit of employers’ share under this Scheme if the same is claimed or received from the principal employer.

(v) Single legal entity registered under various code numbers obtained from EPFO, for eligibility criteria under this scheme, all employees in the establishment as a whole shall be included.

Employee Eligibility -

(i) New employee registered under the scheme from 1st October 2020 to 30th June 2021.

(ii) New employee should have Aadhaar seeded UAN.

(iii) Employee eligible to claim the benefit with wages upto 14999/- any time exceeding the maximum wage limit, the scheme benefits will not provided to the employee and employer.

(iv) Any employee already registered under PMRPY will not eligible to claim the benefit under this Scheme.

Benefits -

(i) Establishments employing up to and include 1000 employees 24% of wage - Employee Share 12% & Employer Share 12%.

(ii) Establishments employing above 1000 employees 12% of wage - Employees Share 12%

Procedural Instructions -

(i) employer in relation to any eligible establishment shall first register the establishment under this Scheme disclosing the reference base of employees through a link in the Employer’s login on EPFO Unified Portal.

(ii) Before registration of the establishment under this Scheme, the employer shall ensure that updated ownership return is already filed with EPFO

(iii) Employer shall ensure to obtain a declaration as to previous membership of EPF / EPS.

(iv) Establishment shall file one ECR in respect of all employees for each wage month, Any revision/correction/modification in such ECR shall not be allowed for claiming any enhanced benefits at any future date.

(v) Employer shall not make any deduction towards employee’s share of EPF contribution from the monthly wages of any new eligible employees.

(vi) Benefit received under this Scheme shall not be liable to be booked as expenditure incurred by the establishment or employer for claiming or receiving any benefit / exemption / rebate/ concession / relief under any law.

(vii) Once ECR is uploaded by an employer eligible for benefits, then the challan will separately show the amount of employees’ and employers’ contribution.

(viii) Employer has filed ECR for wage month of October, 2020 and November, 2020 benefits due under this scheme which is already remitted through ECR be reimbursed to employer for employers’ share by way of future adjustments against employer’s share of contribution. The employee’s share of benefit of the respective new eligible employee will also be adjusted in their UANs.

(ix) Along with ECR to claim subsidy for any wage month, the employer shall be required to electronically upload a certificate / declaration.

Third Party evaluation - EPFO shall undertake Third Party Evaluation of the Scheme within a period of three months from the closure of this Scheme. Expenditure incurred towards evaluation of the Scheme shall be borne by the EPFO out of its own resources.

Sample Working -

Assuming all the new employees & COVID period rejoin employees, whose wage / salary equal or less than Rs.14999/- per month.

• Establishments A & B - with 50 or less employees establishments.
• Establishments C & D - with more than 50 up to and include 1000 employees establishments.
• Establishments E & F - with more than 1000 employees establishments.
• Establishments G & H - new establishments registered during this scheme period.

  

Establishment	Reference Base employees on September 2020	Previous month Strength	New Join in the month	Left in the month	Total employees	Status of Eligibility	Number of Eligible employees for the Scheme	Benefit    % of wage	Remarks
A	50	50	3	1	52	Eligible	2	24%	Minimum 2 employees required
B	50	50	5	6	51	Not Eligible	0	0	Minimum 2 employees required addition to Reference  base
C	500	500	20	10	510	Eligible	10	24%	Eligible to claim for 10 New employees benefit
D	500	510	9	15	504	Not Eligible	0	0	Minimum 5 employees required addition to Reference  base
E	1100	1100	30	30	1100	Not Eligible	0	0%	Minimum 5 employees required addition to Reference  base
F	1100	1100	30	10	1120	Eligible	20	12%	Eligible to claim for 20 New employees benefit
G	0	0	20	0	20	Eligible	20	24%	Eligible to claim for 20 New employees benefit
H	0	20	5	10	15	Eligible	15	24%	Eligible to claim for 15 New employees benefit