The Ministry of Labour & Employment (MoLE) on October 13, 2026, urges eligible PF Trusts to apply under the One-Time Amnesty Scheme before December 28, 2026.
The following has been stated:
• The Employees’ Provident Fund Organisation (EPFO) has urged eligible Provident Fund (PF) Trusts to avail of the one-time Amnesty Scheme introduced under the Employees’ Provident Fund (EPF) Scheme, 2026, notified on June 29, 2026. The scheme allows retrospective regularisation of PF Trusts recognised under the Income-tax Act, 1961, but lacking a formal exemption order under Section 17 of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, or Section 143 of the Code on Social Security, 2020.
• The application window is open for six months from the notification date and closes on December 28, 2026. Benefits include relaxation of specified requirements under the Code on Social Security, 2020, relating to minimum employee strength, corpus size and the three-year compliance rule, along with flexibility to operate as an exempt or unexempt establishment after regularisation.
• EPFO has undertaken nationwide awareness programmes, training sessions and coordination with industry bodies, auditors and the Income Tax Department to identify eligible trusts and facilitate applications. Eligible PF Trusts are advised to submit applications within the prescribed deadline to regularise their exemption status and support the continuation of applicable income-tax benefits.
[Press Release ID: 2322732]
