The Ministry of Labour & Employment (MoLE) on July 12, 2026, notified regarding the EPFO introduces Amnesty Scheme, 2026 for Regularisation of Exempted PF Trusts.
The Employees’ Provident Fund Organisation (EPFO) has introduced the Amnesty Scheme, 2026 to provide a one-time opportunity for establishments operating exempted Provident Fund (PF) Trusts to regularise their status. The scheme is open for six months from June 29, 2026, and aligns the Income Tax framework with the provisions of the Employees’ Provident Fund & Miscellaneous Provisions Act, 1952. It mandates that only those PF trusts which have obtained exemption under Section 17 of the EPF Act will qualify for recognition, while granting retrospective amnesty to eligible establishments.
The scheme applies to establishments that were running PF trusts recognised under the Income Tax Act, 1961 but lacked formal exemption approval from the appropriate government. It categorises eligible entities into two groups—those opting to operate as un-exempted establishments going forward, and those wishing to continue as exempted establishments under the Code on Social Security, 2020. Both categories can seek retrospective regularisation of their trusts.
Key benefits include retrospective recognition of exemption status from the inception of the trust, waiver of eligibility conditions such as minimum employee strength and corpus requirements, and deemed compliance with prior conditions. Additionally, pending legal proceedings relating to dues, damages, or interest will be withdrawn, and past orders may be treated as void, subject to compliance with prescribed contribution and interest standards.
Eligible establishments must submit applications to the Central Government through the EPFO Regional Office, including audited financial statements certified by a Chartered Accountant. Any additional audits directed by EPF authorities must be completed within three months. The EPFO will provide guidance through its regional offices and official resources for smooth implementation of the scheme.
https://www.epfindia.gov.in/site_docs/PDFs/Circulars/Y2026-2027/Circular_AmnestySchemeExemption_11072026.pdf
[Release ID: 2283802]
