The Ministry of Labour & Employment (MoLE), on September 2, 2026, announced the Amnesty provisions under the Employees’ Provident Fund (EPF) Scheme, 2026 for retrospective regularisation of the exemption status of Provident Fund (PF) Trusts. The one-time opportunity applies to PF Trusts recognised under the Income Tax Act, 1961 but without a formal exemption order under Section 17 of the EPF & MP Act, 1952 or Section 143 of the Code on Social Security, 2020.
The Amnesty provisions, introduced as a transitional measure under the EPF Scheme, 2026 notified on June 29, 2026, are available for six months up to December 28, 2026. The scheme also provides waiver of certain requirements under the Code on Social Security, 2020, including minimum employee headcount, corpus size and the three-year compliance requirement. Following retrospective regularisation, an establishment may choose to operate as either an exempt or unexempt establishment.
The EPFO is undertaking an outreach exercise with stakeholders, including professional bodies such as ICAI, and has also approached the Income Tax Department regarding PF Trusts recognised under the Income Tax Act. PF Trusts seeking to avail the Amnesty are required to apply in accordance with the EPFO circular dated July 11, 2026, which prescribes the application procedure and other requirements.
[Notification No. 2305867]
