Amnesty Scheme 2026 for PF Trusts to regularise exemption status
EPFO Announces Amnesty Scheme 2026 for PF Trusts to Regularise Exemption Status
Eligible establishments have until December 28, 2026, to apply for retrospective regularisation
The Employees’ Provident Fund Organisation (EPFO) has called upon eligible establishments across India to take advantage of the Amnesty Scheme, 2026, which provides a one-time opportunity to regularise the exemption status of certain Provident Fund (PF) trusts with retrospective effect. The initiative is aimed at trusts recognised under the Income-tax Act, 1961, but which do not hold a formal exemption order under the applicable provident fund legislation.
The amnesty provisions were introduced as a transitional arrangement under the Employees’ Provident Fund (EPF) Scheme, 2026, notified on June 29, 2026. The detailed procedure for applying under the scheme was subsequently issued by EPFO through its circular dated July 11, 2026.
Deadline for submitting applications
The scheme remains available for six months from the date of notification and is scheduled to close on December 28, 2026. With the deadline approaching, EPFO has stepped up its efforts to inform eligible establishments and encourage them to complete the application process within the prescribed period.
The scheme is intended to address cases where PF trusts have income-tax recognition but lack the requisite formal exemption order under Section 17 of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, or Section 143 of the Code on Social Security, 2020, as applicable.
Key benefits of the amnesty scheme
Eligible PF trusts can obtain several benefits by regularising their exemption status under the scheme, including:
- Retrospective regularisation: An opportunity to formalise the exemption status of qualifying PF trusts with effect from the relevant past period.
- Relief from specified conditions: Exemption from certain statutory requirements under the Code on Social Security, 2020, including conditions relating to employee strength, fund size and the three-year compliance period, as specified under the scheme.
- Flexibility in future compliance: Following regularisation, eligible establishments can choose whether to continue operating as exempted establishments or move to the non-exempted framework, subject to the applicable requirements.
EPFO steps up awareness and facilitation efforts
To improve awareness and support timely applications, EPFO has launched outreach activities in association with industry bodies and professional institutions. Meetings and seminars have been conducted with organisations such as the Confederation of Indian Industry (CII), the Institute of Chartered Accountants of India (ICAI) and the Bombay Stock Exchange (BSE).
Chartered accountants and statutory auditors are also being encouraged to identify potentially eligible PF trusts and guide them through the regularisation process. EPFO’s regional and zonal offices are conducting workshops and seminars for employers, establishments and trust representatives. Social media campaigns and explanatory infographics are being used to communicate the scheme’s requirements.
EPFO has additionally arranged specialised training for its field officers through hybrid programmes, online learning modules and sessions at the Pandit Deendayal Upadhyaya National Academy of Social Security (PDUNASS). These initiatives aim to improve the assistance available to applicants and promote consistent implementation of the scheme.
Coordination with the Income Tax Department
EPFO is working with the Revenue Department and the Income Tax Department under the Ministry of Finance to facilitate the exchange of information concerning recognised and exempted establishments. The exercise is intended to help identify PF trusts whose exemption status has not been formally notified or whose records indicate possible non-compliance.
The information-sharing initiative will also help EPFO verify records and contact eligible trusts that have income-tax recognition but lack the required EPFO exemption order. Regional offices are continuing their follow-up efforts to encourage eligible establishments to submit applications before the closing date.
What should eligible PF trusts do?
PF trusts that are recognised under the Income-tax Act, 1961, but do not possess the necessary EPFO exemption order should review their eligibility and the applicable procedural requirements without delay. They should refer to EPFO’s circular dated July 11, 2026, for details of the application process and supporting documentation.
The last date to avail the Amnesty Scheme, 2026, is December 28, 2026. Eligible trusts should consider using this one-time opportunity to regularise their exemption status and safeguard the continuity of applicable income-tax benefits, subject to the relevant legal conditions.
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