Amnesty Scheme 2026: EPFO Offers Six-Month Window to Regularise Exempted PF Trusts

Key facts

• The Employees' Provident Fund Organisation (EPFO) introduced the Amnesty Scheme, 2026, to allow employers with exempted Provident Fund (PF) trusts to regularise their legal status.
• The scheme was notified on 29 June 2026 and will remain open for a period of six months from the date of notification.
• The Finance Act, 2026 aligned income tax rules for recognised provident funds with the provisions of the Employees' Provident Funds and Miscellaneous Provisions Act (EPF & MP Act), 1952.
• Eligible establishments can receive exemption under Section 17 of the EPF & MP Act and Section 143 of the Code on Social Security, 2020.
• The scheme targets establishments running PF trusts recognised under the Income Tax Act, 1961, that lack formal exemption notifications from the Central or State Government.
• Category I establishments seek retrospective regularisation while complying as un-exempted, while Category II establishments intend to continue as exempted under the Code on Social Security, 2020.
• The scheme waives certain requirements under the Code on Social Security, 2020, including minimum employee strength, corpus size rules, and the three-year prior compliance rule.
• Pending assessments for PF dues, damages, and interest will be withdrawn if contributions and interest meet or exceed statutory EPF rates.
• Employers must submit applications to the EPFO Regional Office or via email to rc.exemption@epfindia.gov.in and ensure financial accounts are audited by a Chartered Accountant.
• Establishments must complete any special or compliance audit directed by EPFO authorities within three months of submitting the application.