EPFO Steps Up Drive for Amnesty Scheme, 2026

The Employees’ Provident Fund Organisation (EPFO) is urging eligible establishments to regularise the exemption status of their Provident Fund (PF) trusts under the Amnesty Scheme, 2026, before the window closes on December 28, 2026.

In a press release dated October 13, 2026, the Ministry of Labour and Employment stated that EPFO has engaged with industry and professional bodies, including CII, ICAI and the Bombay Stock Exchange, and is sharing data with the Ministry of Finance (Department of Revenue/Income Tax Department) to identify unnotified or non-compliant PF .

The amnesty was introduced as a transitional measure in Part C of the Annexure to the Employees’ Provident Funds Scheme, 2026, notified on June 29, 2026 (G.S.R. 525(E)). It is open for six months from notification, until December 28, 2026, and may be extended by up to six months on the Central Board’s recommendation. 

It covers PF trusts recognised under the Income-tax Act, 1961 that lack a formal exemption order under Section 17 of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (EPF&MP Act) or Section 143 of the Code on Social Security, 2020 (Code).n On July 122026, the Government stated that, following the Finance Act, 2026, recognition under the Income-tax Act, 2025 is available only to provident funds exempted under Section 17 of the EPF&MP Act.

Who Can Apply And What Relief Is Available?

Two categories of establishments seeking retrospective regularisation are eligible: those that have begun, or intend, to comply as un-exempted establishments (Category I), and those that choose to continue as exempted establishments under the Code (Category II).

Establishments may obtain retrospective exemption and trust recognition from the trust’s inception up to the cut-off date. The three-year prior-compliance requirement is deemed satisfied, and the minimum employee-strength and corpus requirements are waived.

Pending assessments of dues, damages and interest arising solely from the absence of formal exemption will abate, and completed orders will be treated as void ab initio, provided members’ accounts were credited with contributions and interest at no less than the statutory rates. Liabilities concerning employees left out of the trust, specified delays in transferring funds and deviations from the prescribed investment pattern are preserved.

Application Process And Compliance Requirements

Applications, addressed to the Central Government, must follow EPFO’s circular of July 11, 2026 and be submitted to the concerned Regional Office. An expression of interest may also be emailed to rc.exemption@epfindia.gov.in.

As noted in a PIB release of July 14, 2026, employers must submit the prescribed application in Annexure-I, have the trust accounts (including individual member ledgers) audited by a Chartered Accountant as on the cut-off date, and update employees’ KYC details.

Any Compliance or Special Audit must be completed within three months of applying, and Category II establishments must also comply with the Code, its rules and the Scheme.

EPFO has advised eligible PF trusts to avail of this one-time opportunity to enable continuance of the income-tax benefits available to recognised trusts. Applications must be submitted by December 28, 2026.