New Delhi: The Employees’ Provident Fund Organisation (EPFO) has launched Amnesty Scheme 2026, offering a one-time opportunity for establishments operating exempted Provident Fund (PF) Trusts to regularise their status. The scheme will remain open for six months from the date of notification.
The scheme follows amendments introduced through the Finance Act, 2026, which align the Income Tax framework governing recognised provident funds with the provisions of the Employees’ Provident Fund & Miscellaneous Provisions Act, 1952. Under the new framework, only PF trusts that have obtained exemption under Section 17 of the EPF Act will be recognised under the Income Tax Act.
The amnesty scheme applies to establishments that have been running recognised PF trusts under the Income Tax Act but do not possess a formal exemption notification from the Central or State Government.
Eligible establishments have been divided into two categories—those opting to function as un-exempted establishments after retrospective regularisation, and those seeking retrospective regularisation while continuing as exempted establishments under the Code on Social Security, 2020.
Among the key benefits, the scheme provides retrospective regularisation of trust status, waiver of certain eligibility conditions under the Social Security Code, and withdrawal of pending proceedings relating to PF dues, damages and interest, subject to compliance with prescribed conditions.
To avail the scheme, eligible employers must submit applications to the Central Government through their respective EPFO Regional Offices or send an expression of interest via email. They must also ensure that their financial accounts are audited by a Chartered Accountant and complete any special audits directed by EPFO within the stipulated period.
The EPFO has advised employers to refer to the Employees’ Provident Fund Scheme, 2026 and related circulars available on its official website for detailed procedures and guidelines.
