The Ministry of Labour & Employment, through the Employees' Provident Fund Organisation (EPFO), has implemented an Amnesty Scheme 2026 providing a one-time opportunity for retrospective regularization of Provident Fund Trusts. The scheme, introduced as a transitional measure in the Employees' Provident Fund (EPF) Scheme 2026 notified on June 29, 2026, targets PF 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.
Scheme Details and Deadline
The Amnesty window remains open for six months from the date of notification, expiring on December 28, 2026. Operational guidelines including application manner and procedural requirements were detailed in a circular issued on July 11, 2026. With less than three months remaining before the deadline, EPFO is urging eligible establishments nationwide to expedite their submissions.
Key Benefits and Waivers
The scheme offers significant benefits including waivers of statutory requirements under the Code on Social Security, 2020. These waivers include exemptions from minimum employee headcount requirements, corpus size specifications, and the three-year compliance rule. Additionally, the scheme provides complete operational flexibility post-regularization, allowing establishments to comply either as exempt or unexempt entities.
Awareness and Outreach Initiatives
EPFO has implemented extensive multi-channel initiatives across the country to ensure maximum awareness. The organization has conducted strategic meetings and seminars in collaboration with apex industry bodies including 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 have been specifically engaged to identify and assist qualifying PF Trusts.
Training and Capacity Building
The Exemption Division at Head Office has conducted dedicated hybrid training programs for EPFO field officials posted across the country. Dual-track institutional and employer training has been carried out through both online modules and physical sessions at the Pandit Deendayal Upadhyaya National Academy of Social Security (PDUNASS) for departmental officers and employers.
Inter-Departmental Coordination
EPFO has actively coordinated with the Ministry of Finance (Department of Revenue/Income Tax Department) to institutionalize data sharing of exempted establishment records. This data integration focuses on identifying, cross-verifying, and bringing unnotified or non-compliant PF trusts under the statutory umbrella while ensuring tax-recognized trusts without formal EPFO exemption orders regularize their status promptly.
Ongoing Efforts
EPFO Regional Offices nationwide continue active follow-ups to facilitate the submission of regularization applications within the stipulated timeframe. Eligible PF Trusts across India are advised to avail of this one-time opportunity to enable continuance of income tax benefits available to trusts recognized by the Income Tax department.