New Delhi: The Employees’ Provident Fund Organisation (EPFO) has invited applications from eligible Provident Fund (PF) Trusts to avail a one-time amnesty provision for retrospective regularisation of their exempt status under the Employees’ Provident Fund (EPF) Scheme 2026.
The amnesty provision, introduced as a transitional measure in the EPF Scheme 2026 notified on June 29, 2026, applies to PF Trusts recognised under the Income Tax Act, 1961, but which do not have a formal exemption order under Section 17 of the EPF&MP Act, 1952, or Section 143 of the Code on Social Security, 2020.
The one-time window is open for six months from the date of notification, till December 28, 2026. Operational guidelines, including the application process and procedural requirements, were issued by EPFO on July 11.
Besides retrospective regularisation, eligible PF Trusts can benefit from the waiver of certain requirements under the CoSS, 2020, including minimum employee strength, corpus size and the three-year compliance requirement.
Following retrospective regularisation, establishments can choose to operate either as exempt or unexempt establishments.
EPFO said it is conducting an outreach drive through its field offices and engaging professional bodies, including the Institute of Chartered Accountants of India (ICAI), to identify potential beneficiaries and create awareness about the scheme.
EPFO has also approached the Income Tax Department to facilitate verification of PF Trusts recognised under the Income Tax Act.
Eligible PF Trusts can apply under the amnesty provisions as per the EPFO circular issued on July 11, available on the EPFO website.
