The Employees' Provident Fund Organisation (EPFO) is implementing an Amnesty Scheme 2026 that provides a one-time opportunity for retrospective regularization of Provident Fund Trusts that are recognized under the Income Tax Act, 1961 but lack formal exemption orders under section 17 of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 or section 143 of the Code on Social Security, 2020. The scheme was introduced as a transitional measure in the EPF Scheme 2026 notified on June 29, 2026, with operational guidelines detailed in a circular issued on July 11, 2026.
The amnesty window remains open for six months from the date of notification, expiring on December 28, 2026. Key benefits under the scheme include waivers of statutory requirements under the Code on Social Security, 2020, such as minimum employee headcount, corpus size, and the 3-year compliance rule. Eligible establishments also receive complete operational flexibility post-regularization to comply either as exempt or unexempt establishments.
EPFO has launched extensive multi-channel initiatives nationwide to ensure maximum awareness, including strategic meetings and seminars conducted in collaboration with apex industry bodies such as the Confederation of Indian Industry, the Institute of Chartered Accountants of India, and the Bombay Stock Exchange. Chartered Accountants and statutory auditors have been specifically engaged to identify and assist qualifying PF Trusts. EPFO Zonal and Regional Offices have organized nationwide seminars and workshops supported by multi-media campaigns, social media outreach, and explanatory infographics.
The Exemption Division at Head Office has conducted dedicated hybrid training programs for EPFO field officials, while dual-track institutional and employer training has been carried out through online modules and physically at the Pandit Deendayal Upadhyaya National Academy of Social Security. EPFO has actively coordinated with the Ministry of Finance (Department of Revenue/Income Tax Department) to institutionalize data sharing of exempted establishment records for cross-verification and bringing unnotified or non-compliant PF trusts under the statutory umbrella. Regional Offices continue active follow-ups to facilitate submission of regularization applications before the December 28 deadline.