ABRY Scheme Guidelines: Atmanirbhar Bharat Rozgar Yojana EPF 24% BENIFIT

ABRY Scheme Guidelines: ABRY Scheme Guidelines in Hindi (Self-reliant India Employment Scheme Guidelines): Scheme to encourage creation of new employment opportunities in EPFO registered establishments.

Under Self-reliant India 3.0, the central government has launched the ” Self-Reliant India Employment Scheme ” to encourage new employment opportunities during the Kovid-19 recovery, by providing assistance to employers of registered establishments, EPFO unemployed and those who Those who lost their jobs during the lockdown will be encouraged to create new employment opportunities for all of them. The Guidelines of the

Self-Employed India Employment Scheme have been approved by the Ministry of Labor and Employment. Under this, employees (12%) and employers (12%) for the next 2 years, total 24% PF contribution or only 12% PF contribution of the employee (established employment. Depends on the strength.) Will be done by the central government.

Under the Self-Reliant India Employment Scheme , eligible employers and new employees can register between 1 October 2020 and 30 June 2021.

What Is Self-Reliant India Employment Scheme?

AATMANIRBHAR BHARAT ROZGAR YOJANA is a scheme by the Central Government to promote the creation of new jobs in the formal sector through EPF contribution for new employees.

ABRY Scheme Guidelines: Principles Of Planning

1. Introduction:

On 12.11.2020, the Central Government announced the Atmanibhar Bharat 3.0 package with several incentive measures to revive the economy and provide relief to stressed areas. As part of the package, the Aatmanirbhar Bharat Rozgar Yojana (ABRY) scheme has been announced to encourage the creation of new jobs and the restoration of job losses during the COVID epidemic.

2. Scheme Objectives:

The plan proposes to encourage employers, who are registered with the EPFO, to employ new employees and to re-appoint people from lower-paid brackets who lost their jobs during the COVID-19 epidemic Granted. The Central Government shall pay the share of both employees and employers of EPF & MP ACT, 1952 or contribution payable only under the employees’ share, directly from the eligible employee’s Universal Account Number, based on the employment potential of the establishment.

Also Read: These two banks have the lowest interest rates, wanting to take a personal loan

3. Validity Of Scheme:

The scheme starts from October 1, 2020 and will be open for registration to eligible employers and new employees until June 30, 2021. This benefit will be available for twenty-four months from the new employee’s registration date. (In any case not later than 30/06/2023.)

4. Definitions For The Scheme:

(1) The definitions and other expressions used in this scheme shall carry the same meaning under the schemes assigned in the EPF and MP Act, 1952, or any of them.

(2) For the purposes of this scheme:

(A) “Electronic-invoice cum return” (ECR) means the monthly invoice-cum-return submitted online by employers.

(B) “New employee” means any employee who receives wages less than Rs. 15000 per month- (i) One who is not working in any establishment and has a Universal before 01 October 2020. There is no account number, which includes employment in any establishment till 01.10.2020 after 30.10.2021 to whom Aadhaar has been allotted, and UAN has been validated. (ii) Any EPF member who is already allotted with UAN, who has been out of employment during the period 01.03.2020 to 30.09.2020 from any establishment, such exit date would be recorded in the UAN And which joins any establishment on or after 01.10.2020 till 30.06.2021.

(C) “Establishment” means an establishment registered with the EPFO and includes all its departments and branches which are located in one place or otherwise.

(D) “Ownership Return” means return in Form 5A prescribed under Para 36-A of the EPF Scheme, 1952.

(() “Universal Account Number (UAN)” means the unique account number assigned by the Aadhaar allocated EPFO.

(F) “Wages” means wages on which contribution is payable in terms of Section 6 of the EPF & MP Act, 1952.

(G) “Wage month” means the calendar month for which wages are payable to any employee.

5. Reference Base Of Employees:

(1) The number of employees to whom the employer has contributed through the ECR for the pay month of September 2020 will be taken as the reference Aadhaar number to determine the eligibility of an establishment before the commencement of the scheme. . .

(2) The ECR for the pay month of September, 2020 is filed later than its due date, but the reference base of employees before December 15, 2020 will be the number of employees shown in the ECR for the pay month of September, 2020. , Or the number of employees as of the last ECR which was recorded up to 11.11.2020, whichever is higher.

(3) For new establishments to be registered in EPFO between 01.10.2020 to 30.06.2021, the reference base of workers will be considered as zero.

6. Eligibility Criteria For Establishments For Establishments:

(1) Establishments already registered before the commencement of the scheme are required to employ at least two new employees from the reference base (if the employee’s reference base is less than or equal to 50). And a minimum of five new employees (if the reference base of employees is more than 50)

(2) Such pre-registered establishments should continue to employ the minimum number of additional new employees specified in sub-paragraph (1) in relation to the reference base. To receive assistance under this scheme for any month as employees in para 5 above.

(3) In addition to maintaining the minimum number of additional new employees, the number of employees already taken as reference basis for the employees already registered establishments to receive assistance under this scheme for any month. needed.

(E) For new establishment registered in EPFO between 01.10.2020 to 30.06.2021, the reference base of employees will be considered as zero. If any such establishment is voluntarily registered with less than 20 employees and wishes to retain less than 20 employees during the validity period of the scheme, such establishment shall be covered under the EPF and MP Act, 1952. Under the statutory schemes, the exit will not be allowed and the beneficiary beneficiaries will not be allowed to make the final withdrawal till the expiry of two years after the validity period of the scheme.

(5) Establishments working as contractors engaged in providing manpower to one or more major employers shall not claim the benefit of the employers’ share under the scheme if the same is claimed or received from the principal employer goes. It shall be liable to refund any amount of the employer’s share claimed to the Central Government.

(E) For the purpose of counting 50 if any single unit is being complied under various code numbers received from EPFO.

7. Eligibility Criteria For Employees:

The new employee should be registered for this scheme during this period (01.10.2020 to 30.06.2021) by the employer of the eligible establishment.

The new employee must have an Aadhaar Seed Universal Account Number (UAN NUMBER).

Under this scheme, benefits will be paid for the salary of the month in which it continues to be in employment in any eligible establishment subject for that period (maximum 24 months from the date of registration as a new employee.)

Any eligible new employee under this scheme (monthly salary during the period of this scheme is more than 14999 / -) will become ineligible if ineligible.

It is clarified that if a new employee is already a registered beneficiary and is or is not eligible for payment of employer benefits,

shared by the Central Government under PMRPY / PMPRPY 2016, there is no benefit, such The new employee’s honor will be available under this scheme.

8. Amount Of Benefit:

In respect of ABRY , Central Government will provide 24 months subsidy for eligible new employees on the following scale:

(i) One Thousand (1000) For Establishments Employing and Involving Employees (EPF Members’ Contribution with UAN) In the month of September, 2020, the share of contribution as per the statutory rate of employer and employee is maximum 24% of wages. Subordinate establishment

However these establishments will continue to receive the subsidy of the employer’s share even though the number of contributions of EPF members with the UAN during the plan period is more than 1000.

(ii) For establishments having more than one thousand (1000) employees (contribution of EPF members with UAN) in the pay month September, 2020, the share of contribution as per the statutory rate applicable for the establishment under the employees’ maximum 12% wages.

9. Procedure And Instructions For Availing Benefits Under ABRY (Procedure And Instructions For Availing Benefits Under This Scheme):

In respect of any eligible establishment, the employer will first register the establishment under this scheme, which will disclose the employee’s reference base through a link in the employer’s login on the EPFO Unified Portal.

Prior to registration of the establishment under the scheme, the employer shall ensure that the updated ownership return is already registered with the EPFO.

Before employing any employee, the employer shall ensure to receive the same – Declaration as previous membership of Employee Provident Fund Scheme 1952, and Employee Pension Scheme 1995, EPF Member / AC Number / UAN. EPF SCHEME 1952 required previous membership under para 34 of EPF and para 24, EPS SCHEME 1995 maintain such declaration.

The employer of the eligible establishment will register new employees under the scheme during the period 01.10.2020 to 30.06.2021.

In respect of any eligible establishment, the employer shall file an electronic challan cum return (ECR) in respect of all employees for each pay month. No increase in benefits in respect of new employees, any amendment / correction / amendment in such ECR will not be allowed to claim any enhanced benefit at any future date.

The eligible Establishment will not be able to claim 40 days after the end of the wage month to get the benefit of any wage month. If such ECR for any month is filed beyond the due date (referred to in para 38 of EPF Scheme, 1952) but within 60 days of pay month, U / S due to EPF & MP Act, 1952 7Q interest liability shall be borne by the employer of such unbridled remittances.

Since the central government is paying EPF of the employee’s share, the employer will contribute for the eligible new employees under this scheme. Do not make any deduction for employee’s contribution from EPF contribution of the employee. Paying the monthly wages of any new employee and without salary The deduction to the new employee concerned and filing of declaration in respect of the above along with ECR. Any violation of this condition will be treated as a breach of trust and appropriate legal action in addition to the law will be recovered from the responsible employer.

The benefit received from the Central Government under this scheme will not be booked as an expenditure for claiming or receiving any benefit / rebate / concession waiver / relief.

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

In respect of newly eligible employees, the Central Government benefits under this scheme will be credited by the EPFO from the funds allocated by the Central Government to the Aadhaar Seed UAN of new employees.

Wherever the employer has filed ECR for the wage month of October and November, 2020, prior to deployment of the facility for registration under this scheme, the benefits under the scheme which have already been withdrawn through ECR, will be applicable to the employers. The employer will be reimbursed. Future adjustment against employer contributions. The employee’s share of the benefit of the newly eligible employee concerned will also be adjusted in their UAN.

Employers and establishments will be responsible for the correctness of all details submitted to claim any benefits under the scheme. Any amount claimed through false or false declaration will be recoverable and other action will be taken under appropriate provisions of law to make such false declaration.

With ECR to claim subsidy for any pay month, the employer will need to upload a certificate electronically. Which is shown below: –

A. CERTIFICATE/ DECLARATION OF EMPLOYER

That I have read the Scheme Guidelines and declare that my establishment satisfies

all the eligibility conditions for receiving benefit from the Central Government for

creating new employment.

I certify that no deductions towards either employees’ EPF contributions or

employers’ EPF/EPS contributions have been made from wages of eligible new

employees.

That I have neither suppressed any material information nor omitted any particulars

and submitted correct information in ECR filed with this declaration to avail the

subsidy of employer’s and or employees’ share of contributions in respect of new

eligible employees from the Central Government.

I undertake that the subsidy received from Central Government under this Scheme

shall not booked as expenditure incurred by the establishment or employer for

claiming or receiving any benefit / exemption / rebate/ concessions under any law.

I understand that the employer is liable to refund the benefit amount and is also liable

for any penal action for submitting any incorrect or false information/declaration to

avail the Central Government assistance.

B. ADDITIONAL CERTIFICATE/ DECLARATION BY EMPLOYER IF

ESTABLISHMENT IS A CONTRACTOR PROVIDING MANPOWER

1. I hereby declare that services of new employees were provided to Principal

Employers as under:

Note:- In case of Principal employer not registered with EPFO , Code number may be mentioned as NIL

2. I further certify that employer’s share of EPF/EPS contributions of new employees

being claimed by me through the ECR as assistance from the Central Government

under this Scheme has neither been claimed nor received by me nor shall be claimed

or received by me in future from any Principal employer under any contract or work

order If it is found that the employer or any person has entered wrong information or statement or made a false declaration, the employer or such person shall be held defaulter and liable for punitive consequences for such violation in accordance with the provisions of EPF. . And as per the provisions of the MP Act, 1952 and EPF Scheme, 1952 schemes, the benefit paid by the Central Government along with interest and penalty will be liable to be recovered.

Under this scheme, an employer claiming an employee’s or employer’s share in the employee’s provident fund contribution on behalf of the central government will not be eligible to claim the same from the employee or the principal employer, as the case may be. Any duplicate claim will invite appropriate action under the relevant provisions of the law.

10. Modalities For Implementation Of The Scheme

EPFO will develop software to implement this scheme and will also develop a process that is transparent and accountable. Eligibility criteria for employers and employees must be clearly defined under the software.

EPFO will deposit funds electronically in the basic accounts of EPF members

11. Monitoring Mechanism

The EPFO will put in place a robust mechanism to monitor the implementation of the scheme on a weekly basis.

(ii) EPFO will provide monthly report to Ministry of Labor and Employment (Directorate General of Employment), Government of India for effective monitoring of this scheme.

12. Third Party Evaluation

EPFO will conduct a third party evaluation of the scheme within three months of the closure of the scheme and send a report to DGE, Ministry of Labor and Employment, Government of India.

The expenditure incurred for evaluation of the scheme will be borne by the EPFO from its own resources.

ILLUSTRATIONS ON ABRY SCHEME GUIDELINES

1. Calculation Of Period Of 24 Months To Get The Benefit Of ABRY Membership (COUNTING PERIOD OF 24 MONTHS FOR RECEIPT OF SUBSIDY BENEFITS

2. REFERENCE BASE OF EMPLOYEES FOR ABRY REFERENCE BASE

(i) Month of salary, for the calculation of employees for the reference base level (reference sub-paragraph (2) of paragraph 5 of the Planning Guidelines)
Example A

Wage Month, September 2020
ECR filing date 15.10.2020 or earlier
Number of employees in ECR for pay month September 500
Reference base number of employees 500

Example B

Wage Month, September 2020
ECR filing date 16.10.2020 to 15.12.2020
Number of employees in ECR 500 for the pay scale month September 2020
The file ECR for September 2020 will be compared with the last ECR recorded till 11.11.2020.
If the last ECR salary month is Filed 11.11.2020 or earlier of August 2020.
Number of employees in ECR 510 for salary August 2020
The reference base of the employees will be 510.

(ii) Enumeration of employees for reference base of employees (refer
to para 6 and sub-para (6) of para 8 of the Planning Guidelines)
Example

M / s XYZ is an installation
The three EPF codes received are 1111, 2222 and 3333.
Employee in ECR for reference pay month in code number 1111 = 400, 2222 =
40, 3333 = 600
Total employees of M / s XYZ = 1040
The reference base of employees will be 1040 for the scale of profit for M / s XYZ.

3. Number Of New Support Staff For ABRY Eligibility (COUNT OF NEW ADDITIONAL EMPLOYEES FOR ABRY ELIGIBILITY)

(See reference 6 of the planning guidelines)
Example A-1

M / s XYZ is an establishment.
Staff in ECR for reference pay month = 50
Total new employees in October 2020> = 2
Total employees in October 2020> = 52
Whether eligible for benefits = YES

Example A-2

M / s XYZ is an installation
Staff in ECR for reference pay month = 50
Total new employees in October 2020> = 2
Total employees in October 2020 <= 51
Whether or not eligible for benefits = NO

Example B-1

M / s XYZ is an installation
Employee in ECR for Reference Pay Month = 51
Total new employees in October 2020> = 5
अक्टूबर Total employees in October, 2020> = 56
Whether or not eligible for benefits = YES

Example B-2

M / s XYZ is an installation
For employees in ECR for reference pay month = 51
Total new employees in October 2020> = 5
Total employees in October 2020 <= 54
Whether or not eligible for benefits = NO

4. Amount Of Benefits

(Reference para-8 of the planning guidelines)
Example A

M / s XYZ is an installation
Employee in ECR for reference pay month = 1000
Total new employees in October 2020 = 5
Total employees in October 2020 = 1005
Amount of benefit = 24% of wages