EPFO Amnesty Scheme 2026: Eligibility, how to apply, and benefits for exempted PF trusts

EPFO's Amnesty Scheme, 2026 provides a one-time opportunity for establishments operating exempted Provident Fund (PF) Trusts recognised under the Income Tax Act, 1961 to regularise their status.

Launched by the Employees’ Provident Fund Organisation (EPFO), the scheme will be open for six months.

The provident fund body has asked employers, stakeholders, and the general public to "take note of the scheme".

How will regularisation help?

The amnesty scheme will benefit PF Trusts, and in turn their members, who are not yet regularised.

According to EPFO, the regularisation of exempted PF trusts has become necessary due to the following reasons:

• The Finance Act, 2026 has aligned the Income Tax framework governing recognized provident funds with the statutory and administrative provisions of the Employees' Provident Fund & Misc. Provisions Act, 1952.

• Recognition under the Income Tax Act, 2025 will be available only to provident funds that have obtained exemption under Section 17 of the Employees' Provident Fund & Misc. Provisions Act, 1952.

As per EPFO, the new scheme will provide amnesty to unregularised establishments retrospectively under Section 17 of the EPF Act and Section 143 of the Code on Social Security, 2020.

Who can apply for amnesty?

Establishments that have been operating a Provident Fund Trust recognized under the Income Tax Act, 1961, but do not possess a formal exemption notification from the government can apply for amnesty under the new scheme.

According to EPFO, the following categories of establishments are eligible to apply:

• Category–I: Establishments seeking retrospective trust regularisation, which has already started compliance as an un-exempted establishment or are opting for prospective compliance as an un-exempted establishment.

• Category–II: Establishments seeking retrospective trust regularisation that choose to continue operating as exempted establishments under the Code of Social Security, 2020.

What are the benefits under amnesty scheme?

The provident fund body has listed the following benefits for exempted trusts under the new amnesty scheme:

• Retrospective regularisation: Exemption status and Trust recognition will be granted from the inception of the Trust up to the designated cut-off date.

• Waiver of requirements under the Code on Social Security, 2020: The minimum employee headcount and corpus size rules will be waived. The 3-year prior compliance rule is deemed satisfied.

• Abatement of legal proceedings: Pending assessments for dues, damages, and interest will be withdrawn and stand abated, provided member accounts received interest and contributions at par with or better than statutory rates. Past finalised orders will be treated as void ab-initio.

How to apply?

To be considered for the amnesty scheme, an establishment's financial accounts must be audited by a chartered accountant. Moreover, special/compliance audits directed by EPF authorities must also be completed within 3 months of the application.