EPFO launches six-month amnesty scheme for exempted PF trusts
New Delhi, July 12 (TNT): The Employees’ Provident Fund Organisation (EPFO) has launched a six-month Amnesty Scheme, 2026, offering a one-time opportunity to establishments operating exempted Provident Fund (PF) trusts recognised under the Income Tax Act to regularise their status.
The scheme, introduced following amendments made through the Finance Act, 2026, applies to establishments that have been operating recognised PF trusts but do not possess a formal exemption notification under Section 17 of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952.
According to EPFO, the amnesty scheme came into effect on June 29 and will remain open for six months.
It provides retrospective regularisation of exemption status and trust recognition from the inception of the trust up to the notified cut-off date.
The scheme covers two categories of establishments—those that have already shifted, or intend to shift, to compliance as un-exempted establishments, and those seeking retrospective regularisation while continuing to operate as exempted establishments under the Code on Social Security, 2020.
As part of the relief measures, EPFO will waive minimum employee strength, corpus size and the three-year prior compliance requirements prescribed under the Code on Social Security.
Pending proceedings relating to provident fund dues, damages and interest will also stand withdrawn, subject to eligible establishments having credited contributions and interest to members at rates equal to or higher than statutory rates.
Eligible employers have been asked to submit applications to the Central Government through the concerned EPFO Regional Office.
Financial accounts must be audited by a Chartered Accountant, while any special or compliance audit directed by EPFO authorities must be completed within three months of submitting the application.
EPFO said detailed operational guidelines, including the standard operating procedure, are available on its website, and regional offices will assist establishments in processing applications under the scheme.
TNT KS
