EPFO Amnesty Scheme for PF Trust Regularization
The Ministry of Labour & Employment, through the Employees' Provident Fund Organization (EPFO), has introduced a six-month amnesty scheme as part of the EPF Scheme 2026 notified on June 29, 2026. This transitional measure provides a one-time opportunity for retrospective regularization of exemption status for Provident Fund Trusts that are recognized under the Income Tax Act, 1961 but lack formal exemption orders under section 17 of the EPF&MP Act, 1952 or section 143 of the Code on Social Security, 2020.
The amnesty provisions are valid for six months from the date of notification, with applications accepted until December 28, 2026. Key benefits include waiver of several requirements under the Social Security Code 2020, specifically minimum employee headcount, corpus size, and the 3-year compliance rule. After retrospective regularization, establishments may choose to comply either as exempt or unexempt entities.
EPFO has issued detailed operational guidelines through a circular dated July 11, 2026, outlining application procedures and requirements. The organization is conducting extensive outreach through field offices, including seminars and workshops organized by Zonal Office UP and Zonal Office Kolkata. EPFO has specifically engaged with the Institute of Chartered Accountants of India (ICAI) to circulate the amnesty provisions among its members, recognizing that Chartered Accountants often audit establishments with PF Trust Funds and can identify potential beneficiaries.
Additionally, EPFO has coordinated with the Income Tax Department to request details of PF Trusts recognized under the Income Tax Act and to implement checks on establishments' coverage and exemption status before granting or continuing recognition under tax laws. Establishments with PF Trusts must apply for the amnesty scheme following the procedures outlined in the July 11, 2026 circular available on the EPFO website.