EPFO rolls out 6-month Amnesty Scheme to regularise exempted PF trusts
Under the revised framework, recognition under the Income Tax Act will now be available only to provident funds that have obtained exemption under Section 17 of the EPF Act
- Jul 12, 2026,
- Updated Jul 12, 2026 11:14 AM IST
The Employees' Provident Fund Organisation (EPFO) has launched a six-month Amnesty Scheme, 2026, offering establishments operating exempted Provident Fund (PF) trusts a one-time opportunity to regularise their status under the Employees' Provident Fund and Miscellaneous Provisions Act, 1952.
In a statement issued on Sunday, the Ministry of Labour and Employment said the scheme is aimed at establishments whose PF trusts are recognised under the Income Tax Act but do not have a formal exemption notification from the appropriate government.
The ministry said employers, stakeholders, and the general public should "take note of the scheme, which will remain open for a period of six months."
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Scheme Follows Changes In Finance Act, 2026
The move follows amendments introduced through the Finance Act, 2026, which align the Income Tax framework governing recognised provident funds with the statutory and administrative provisions of the EPF Act.
Under the revised framework, recognition under the Income Tax Act will now be available only to provident funds that have obtained exemption under Section 17 of the EPF Act.
The amnesty scheme provides retrospective exemption under Section 17 of the EPF Act and Section 143 of the Code on Social Security, 2020.
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Who Can Apply
According to the ministry, the scheme applies to establishments that have been operating recognised PF trusts under the Income Tax Act, 1961, but do not possess a formal exemption notification from either the Central or state government.
The scheme was notified on June 29, 2026, and will remain open for six months.
Eligible establishments have been divided into two categories:
Category I: Establishments seeking retrospective trust regularisation that have already started compliance as un-exempted establishments or are opting for prospective compliance as un-exempted establishments.
Category II: Establishments seeking retrospective trust regularisation while continuing to operate as exempted establishments under the Code on Social Security, 2020. Retrospective Recognition And Legal Relief
The scheme offers retrospective regularisation by granting exemption status and trust recognition from the inception of the trust up to a designated cut-off date.
It also waives certain requirements under the Code on Social Security, 2020, including minimum employee headcount, corpus size norms and the three-year prior compliance requirement.
In addition, pending assessments relating to dues, damages, and interest will be withdrawn and stand abated, provided member accounts received contributions and interest at par with or better than statutory rates. Past finalised orders will also be treated as void ab initio, according to the ministry.
Application And Audit Requirements
Eligible establishments must submit a formal application to the Central Government through email to the concerned EPFO Regional Office. They can also send an expression of interest to rc.exemption@epfindia.gov.in.
The ministry said applicants must have their financial accounts audited by a Chartered Accountant, while any special or compliance audit directed by EPFO authorities must be completed within three months of submitting the application.
The Employees' Provident Fund Organisation (EPFO) has launched a six-month Amnesty Scheme, 2026, offering establishments operating exempted Provident Fund (PF) trusts a one-time opportunity to regularise their status under the Employees' Provident Fund and Miscellaneous Provisions Act, 1952.
In a statement issued on Sunday, the Ministry of Labour and Employment said the scheme is aimed at establishments whose PF trusts are recognised under the Income Tax Act but do not have a formal exemption notification from the appropriate government.
The ministry said employers, stakeholders, and the general public should "take note of the scheme, which will remain open for a period of six months."
Don't Miss | EPFO to credit 8.25% interest by July 15. Do you know how your PF interest is actually calculated?
Scheme Follows Changes In Finance Act, 2026
The move follows amendments introduced through the Finance Act, 2026, which align the Income Tax framework governing recognised provident funds with the statutory and administrative provisions of the EPF Act.
Under the revised framework, recognition under the Income Tax Act will now be available only to provident funds that have obtained exemption under Section 17 of the EPF Act.
The amnesty scheme provides retrospective exemption under Section 17 of the EPF Act and Section 143 of the Code on Social Security, 2020.
Must Read | TCS aligns salary structures with new India Labour Code requirements: What it means for employees
Who Can Apply
According to the ministry, the scheme applies to establishments that have been operating recognised PF trusts under the Income Tax Act, 1961, but do not possess a formal exemption notification from either the Central or state government.
The scheme was notified on June 29, 2026, and will remain open for six months.
Eligible establishments have been divided into two categories:
Category I: Establishments seeking retrospective trust regularisation that have already started compliance as un-exempted establishments or are opting for prospective compliance as un-exempted establishments.
Category II: Establishments seeking retrospective trust regularisation while continuing to operate as exempted establishments under the Code on Social Security, 2020. Retrospective Recognition And Legal Relief
The scheme offers retrospective regularisation by granting exemption status and trust recognition from the inception of the trust up to a designated cut-off date.
It also waives certain requirements under the Code on Social Security, 2020, including minimum employee headcount, corpus size norms and the three-year prior compliance requirement.
In addition, pending assessments relating to dues, damages, and interest will be withdrawn and stand abated, provided member accounts received contributions and interest at par with or better than statutory rates. Past finalised orders will also be treated as void ab initio, according to the ministry.
Application And Audit Requirements
Eligible establishments must submit a formal application to the Central Government through email to the concerned EPFO Regional Office. They can also send an expression of interest to rc.exemption@epfindia.gov.in.
The ministry said applicants must have their financial accounts audited by a Chartered Accountant, while any special or compliance audit directed by EPFO authorities must be completed within three months of submitting the application.