Pradhan Mantri Viksit Bharat Rozgar Yojana: Part B — Support to Employers with Focus on Manufacturing Sector

What is Part B of the Pradhan Mantri Viksit Bharat Rozgar Yojana?

Part B of the Pradhan Mantri Viksit Bharat Rozgar Yojana is the "support to employers" component of the Employment Linked Incentive (ELI) scheme administered by the Ministry of Labour and Employment through the Employees' Provident Fund Organisation (EPFO). The ELI scheme was approved by the Union Cabinet in 2025 with an outlay of about Rs 99,446 crore, and is designed to support the creation of new jobs across the formal economy over a defined window, with a special focus on the manufacturing sector under Part B.

According to the Ministry of Labour and Employment, the scheme has two arms: Part A supports first-time employees entering EPFO-covered employment, while Part B rewards employers for creating additional jobs over and above their existing headcount. Under Part B, the government pays the employer up to Rs 3,000 per month for each additional employee, for two years, and for the manufacturing sector this is extended to the third and fourth years as well, provided the additional workers are retained.

This is an employer incentive, not a citizen benefit. The money goes to the establishment that creates jobs, not to the individual worker; workers are supported, if at all, under the separate Part A first-timer benefit.

Who is eligible under Part B?

Eligible:

• Employers registered with EPFO who increase their headcount above a reference baseline and sustain the additional employees.
• Establishments with fewer than 50 employees must add at least two additional employees; those with 50 or more must add at least five, and retain them for at least six months.
• Additional employees earning up to Rs 1 lakh a month, holding an Aadhaar-seeded Universal Account Number (UAN) with EPFO, count toward the employer's incentive.

Not eligible / cannot apply:

• Individual jobseekers and workers: Part B pays the employer, so an individual cannot apply for a personal benefit under it.
• Establishments not registered with EPFO, or those that do not create net additional employment above their baseline.
• Headcount that merely replaces attrition without a genuine net increase over the reference level.

How much does the employer receive?

Under Part B, the employer receives up to Rs 3,000 per month for each additional employee, graded by the employee's wage level, for a period of two years. For establishments in the manufacturing sector, the incentive is extended into the third and fourth years, recognising the longer gestation of manufacturing jobs. The incentive is tied to the retention of the additional employees; if the additional headcount is not sustained, the corresponding incentive stops.

Because the exact wage-slab grading of the Rs 3,000 ceiling and the year-by-year release schedule are set out in the scheme's operational guidelines, employers should confirm the current slab structure from the Ministry of Labour and Employment / EPFO notification for their establishment.

What documents and records are required?

How to apply for the Part B employer incentive

1. Register / confirm EPFO coverage — the establishment must be registered with EPFO and current on its monthly Electronic Challan cum Return (ECR) filings.
2. Create additional jobs above the reference headcount; at least two new employees for establishments under 50 staff, or at least five for establishments of 50 or more.
3. Onboard employees with Aadhaar-seeded UANs and reflect them in the monthly ECR returns, so the additional headcount is visible in EPFO records.
4. Retain the additional employees for the qualifying period (at least six months) so the jobs count as sustained net additions.
5. Receive the verified incentive through direct benefit transfer to the establishment's PAN-linked account, released by EPFO for the eligible period, two years generally, and up to four years for manufacturing.

Why Part B focuses on manufacturing

By paying employers for each additional worker retained, and by extending that payment to four years for manufacturing, Part B is built to reward durable job creation rather than short-term hiring. Manufacturing jobs typically take longer to stabilise and generate the largest downstream employment, which is why the scheme gives that sector the longest incentive window. The benefit is deliberately routed through EPFO and formal payroll, so it also nudges employers toward formalising employment and enrolling workers in provident fund and social security.

Where to apply and whom to contact

Part B is delivered through EPFO under the Ministry of Labour and Employment; establishments interact with it through their normal EPFO registration and ECR filing, and can reach the EPFO helpline on 1800-118-005 or their regional EPFO office for scheme queries. As there is no individual beneficiary under Part B, there is no citizen application portal. Employers should verify the current eligibility thresholds, wage slabs, incentive amounts and scheme period from the latest Ministry of Labour and Employment / EPFO notification, since the operational details of the Employment Linked Incentive scheme are governed by those guidelines.