The ELI Scheme, short for Employment Linked Incentive Scheme, is a Government of India initiative designed to encourage formal employment, support first-time employees and motivate employers to create additional jobs.
The scheme was approved by the Union Cabinet in July 2025 with a total outlay of ₹99,446 crore. It became effective from 1 August 2025 under the name Pradhan Mantri Viksit Bharat Rozgar Yojana (PM-VBRY). The benefits apply to eligible jobs created between 1 August 2025 and 31 July 2027.
The scheme has two main components. Part A provides an incentive to eligible first-time employees, while Part B provides financial support to employers that create additional employment.
What is the ELI Scheme?
The Employment Linked Incentive Scheme was introduced to encourage the creation of new formal jobs and increase social security coverage through the EPFO system.
After its implementation, the scheme came to be known as the Pradhan Mantri Viksit Bharat Rozgar Yojana (PM-VBRY). Therefore, people searching for “ELI Scheme,” “ELI Scheme 2026,” “Employment Linked Incentive Scheme” or “PM-VBRY” are generally referring to the same employment-linked programme.
The scheme covers employment across sectors, with particular emphasis on the manufacturing sector.
ELI Scheme 2026: Key Details
| Particular | Details |
|---|---|
| Full form | Employment Linked Incentive Scheme |
| Current name | Pradhan Mantri Viksit Bharat Rozgar Yojana |
| Common short name | PM-VBRY |
| Implementing framework | EPFO-linked |
| Total outlay | ₹99,446 crore |
| Benefit period for jobs created | 1 August 2025 to 31 July 2027 |
| Main beneficiaries | First-time employees and eligible employers |
| Employee incentive | Up to ₹15,000 |
| Employer incentive | Up to ₹3,000 per month per additional employee |
| Main focus | Formal employment and job creation |
| Special focus | Manufacturing sector |
These are based on official Government of India and EPFO information.
Also Read: Employees Pension Scheme Eligibility Expansion: New EPS Rules
Who Can Benefit From the ELI Scheme?
The ELI Scheme has been designed for two broad groups:
1. First-time employees
Part A is intended for people entering formal employment for the first time and becoming registered with EPFO.
An eligible first-time employee can receive an incentive equivalent to one month’s EPF wage, subject to a maximum of ₹15,000.
2. Employers creating additional jobs
Part B is intended to encourage eligible employers to increase their workforce and retain additional employees for the required period.
Eligible employers can receive an incentive of up to ₹3,000 per month for each additional eligible employee, subject to the scheme’s conditions.
ELI Scheme Eligibility for Employees
The main conditions for the employee component include:
- The employee must qualify as a first-time employee under the scheme.
- The employment must be covered by EPFO.
- The employee’s monthly salary must be within the prescribed limit of ₹1 lakh.
- The qualifying employment must fall within the scheme’s applicable period.
- The employee must satisfy the applicable EPFO and PM-VBRY requirements.
- The first instalment becomes payable after completion of six months of service.
- The second instalment is payable after completion of 12 months of service and completion of the prescribed financial literacy programme.
The actual benefit is subject to verification under the scheme’s rules. Simply joining a job does not by itself guarantee payment.
How Much Money Will Employees Get Under ELI Scheme?
An eligible first-time employee can receive up to ₹15,000.
The incentive is linked to one month’s EPF wage and is paid in two instalments.
First instalment
The first instalment becomes payable after the employee completes six months of continuous service, subject to the applicable conditions.
Second instalment
The second instalment becomes payable after 12 months of service, along with completion of the required financial literacy programme.
The Government has also provided for retaining a portion of the incentive in a savings instrument or deposit account for a specified period to encourage saving among new workers.
Also Read: Madhu Babu Pension Yojana Beneficiary List
ELI Scheme Benefits for Employers
The employer component is intended to encourage businesses to add and retain workers.
Under Part B, an eligible employer can receive up to ₹3,000 per month for two years for each additional eligible employee, subject to the scheme conditions and employment being sustained for at least six months.
For eligible manufacturing-sector employment, the incentive can continue into the third and fourth years as provided under the scheme.
This makes the employer component different from a general recruitment subsidy because the benefit is connected with additional employment and retention requirements.
Minimum Additional Employees Required for Employers
For the employer component, the official scheme information specifies additional employment thresholds.
An eligible EPFO-registered establishment generally needs to recruit:
- At least 2 additional employees if the establishment has fewer than 50 employees.
- At least 5 additional employees if the establishment has 50 or more employees.
Other eligibility and baseline conditions also apply.
ELI Scheme Registration Period
The registration period for jobs covered under PM-VBRY is two years, beginning on 1 August 2025 and ending on 31 July 2027.
Therefore, anyone searching for ELI Scheme registration 2026 should note that the scheme is already operational and its applicable employment window runs through 31 July 2027.
ELI Scheme Registration: How Does It Work?
The scheme operates through an EPFO-linked digital framework rather than a conventional application process in which every employee submits a separate form for the incentive.
For employees, the relevant employment and EPFO records are used to establish eligibility.
The Government has also stated that PM-VBRY uses digital verification, UAN-related processes and Aadhaar-based authentication. The official 2026 background information states that UAN authentication through Face Authentication Technology on the UMANG App is required for incentives.
Employees should therefore keep their EPFO records, UAN and Aadhaar-linked details accurate.
ELI Scheme UAN and Aadhaar Requirements
The scheme is closely connected with EPFO records.
The current PM-VBRY framework uses:
- EPFO registration
- Universal Account Number (UAN)
- Aadhaar-based authentication
- Electronic Challan-cum-Return (ECR) information
- Direct Benefit Transfer (DBT)
The Government’s 2026 backgrounder states that incentives are transferred to Aadhaar-linked bank accounts through DBT, while UAN authentication uses Face Authentication Technology on the UMANG App.
This means employees should check whether their EPFO and Aadhaar-related information is correctly maintained before expecting the incentive.
How Is the ELI Scheme Payment Made?
For eligible first-time employees, the incentive is transferred through the prescribed DBT mechanism.
The Government has stated that Part A payments are made through DBT using the Aadhaar Bridge Payment System. Employer incentives under Part B are credited to the employer’s PAN-linked bank account, subject to scheme requirements.
ELI Scheme and Manufacturing Sector
Although PM-VBRY covers employment across sectors, manufacturing receives particular attention.
The employer incentive can continue for the third and fourth years for eligible manufacturing-sector employment, whereas the standard employer support is provided for two years.
The manufacturing focus is intended to encourage sustained formal employment in an employment-intensive part of the economy.
ELI Scheme vs PM-VBRY
There is an important naming point for anyone searching online.
ELI Scheme was the name under which the Employment Linked Incentive programme was approved by the Union Cabinet in July 2025.
From 1 August 2025, it came into effect as Pradhan Mantri Viksit Bharat Rozgar Yojana (PM-VBRY).
So searches such as:
- ELI Scheme
- ELI Scheme 2026
- Employment Linked Incentive Scheme
- ELI Yojana
- PM Viksit Bharat Rozgar Yojana
- PM-VBRY
- PM VBRY
- Employment Linked Incentive Scheme eligibility
can refer to the same government employment programme.
Is ELI Scheme Still Available in 2026?
Yes. The scheme is currently being implemented as PM-VBRY.
The applicable period for jobs created under the scheme is from 1 August 2025 to 31 July 2027. The Government reported in August 2026 that the programme had completed one year of implementation.
In June 2026, the Government also announced a nationwide disbursement of approximately ₹2,400 crore under PM-VBRY.
What Should Employees Do to Receive the ELI Benefit?
Employees who believe they qualify should make sure that:
- Their employment is covered under EPFO.
- Their UAN details are correct.
- Their UAN authentication requirements are completed.
- Their Aadhaar and bank details are correctly linked as required.
- Their employer is correctly reporting employment through EPFO.
- They complete the required period of service.
- They complete the financial literacy requirement applicable to the second instalment.
The employer also has responsibilities relating to EPFO compliance and reporting.
What Should Employers Check?
Employers considering PM-VBRY benefits should check the applicable scheme conditions before claiming incentives.
Important areas include:
- EPFO registration
- Existing employee baseline
- Number of additional employees hired
- Salary limits
- Employee retention
- ECR filings
- UAN-related information
- Applicable manufacturing-sector conditions
- Required digital registration and verification
The Government has described PM-VBRY as an EPFO-linked digital programme with monitoring and verification mechanisms.
ELI Scheme Benefits at a Glance
For a quick understanding, the scheme works in two directions.
For a qualifying first-time employee:
Up to ₹15,000 linked to one month’s EPF wage, paid in two instalments subject to the prescribed conditions.
For a qualifying employer:
Up to ₹3,000 per month per additional eligible employee for two years, with additional support for eligible manufacturing employment in the third and fourth years.
Frequently Asked Questions About ELI Scheme
What is the full form of ELI Scheme?
ELI stands for Employment Linked Incentive.
What is the new name of the ELI Scheme?
The Employment Linked Incentive Scheme was implemented from 1 August 2025 as the Pradhan Mantri Viksit Bharat Rozgar Yojana (PM-VBRY).
How much incentive does a first-time employee get?
An eligible first-time employee can receive an incentive of up to ₹15,000, equivalent to one month’s EPF wage subject to the applicable rules.
Who is eligible for the ELI employee benefit?
The employee component is intended for eligible first-time employees entering formal EPFO-covered employment, with salary up to ₹1 lakh per month and other prescribed conditions.
What is the ELI Scheme salary limit?
For Part A, the stated salary limit is ₹1 lakh per month. The employer component also covers employees with salaries up to ₹1 lakh per month, subject to the scheme’s conditions.
How much does an employer get under PM-VBRY?
An eligible employer can receive up to ₹3,000 per month per additional eligible employee for two years, subject to the scheme conditions. Manufacturing-sector employers can receive extended support for the third and fourth years.
Is ELI Scheme the same as PM-VBRY?
Yes. The Employment Linked Incentive Scheme was renamed and implemented as the Pradhan Mantri Viksit Bharat Rozgar Yojana (PM-VBRY) from 1 August 2025.
What is the last date covered by the ELI Scheme?
The applicable employment period runs until 31 July 2027.
Is ELI Scheme only for manufacturing jobs?
No. The scheme covers employment across sectors, while manufacturing receives particular emphasis and extended employer incentives.
The ELI Scheme 2026 is now officially being implemented as the Pradhan Mantri Viksit Bharat Rozgar Yojana (PM-VBRY). Its two-part structure provides an incentive of up to ₹15,000 for eligible first-time employees and support of up to ₹3,000 per month for eligible employers creating additional employment.
Because the programme is linked with EPFO, UAN, Aadhaar authentication and employer employment records, eligibility should be checked against the official scheme requirements rather than assuming that every newly hired employee automatically receives the benefit.