EPFO invites applications from provident fund trusts for amnesty scheme

Retirement fund body Employees' Provident Fund Organisation has invited applications for an amnesty scheme from provident fund trusts to regularise their status.

Employers, stakeholders and the general public are advised to take note of the scheme, which will remain open for six months, a labour ministry statement said.

The Employees' Provident Fund Organisation (EPFO), under the Ministry of Labour & Employment, has introduced the Amnesty Scheme, 2026, providing a one-time opportunity for establishments operating exempted Provident Fund (PF) Trusts recognised under the Income Tax Act, 1961, to regularise their status, it stated.

The Finance Act, 2026, has aligned the Income Tax framework governing recognised provident funds with the statutory and administrative provisions of the Employees' Provident Fund & Misc Provisions Act, 1952.

 

Recognition under the Income Tax Act, 2025, will be available only to provident funds that have obtained exemption under Section 17 of the Employees' Provident Fund & Misc. Provisions Act, 1952.

Amnesty will be granted to such establishments retrospectively under Section 17 of the Act and Section 143 of the Code on Social Security, 2020.

The scheme applies to establishments that have been operating a Provident Fund Trust recognised under the Income Tax Act, 1961, but do not possess a formal exemption notification from the appropriate government - Central Government or State Government, as the case may be.

The scheme is valid for a period of six (6) months from the date of notification. The scheme was notified on June 29, 2026.

Entities seeking retrospective trust regularisation, which has already started compliance as an un-exempted establishment or are opting for prospective compliance as an un-exempted establishment, are eligible for the scheme.

Establishments seeking retrospective trust regularisation that choose to continue operating as exempted establishments under the Code of Social Security, 2020, will also qualify for the plan.

Key Benefits and Reliefs Provided in the scheme include retrospective regularisation, exemption status and trust recognition from the inception of the Trust up to the designated cut-off date.

The eligible entities will also get a waiver of requirements under the Code on Social Security, 2020, like minimum employee headcount and corpus size rules. The three-year prior compliance rule is deemed satisfied.

Pending assessments for dues, damages, and interest will be withdrawn and stand abated, provided member accounts received interest and contributions at par with or better than statutory rates. Past finalised orders will be treated as void ab initio.

Eligible establishments can submit a formal application addressed to the central government. The applications may be submitted through email to the concerned regional office.

An expression of interest indicating its willingness to avail the scheme may also be emailed to: rc.exemption@epfindia.gov.in.

The jurisdictional Regional Office of EPFO will provide necessary guidance and accept / process applications from establishments.