EPFO opens amnesty scheme applications

The Employees’ Provident Fund Organisation (EPFO), on Sunday, said the establishments operating exempted provident fund (PF) trusts can regularise their status under the Amnesty Scheme, 2026, over next months starting from June 29,2026.

The scheme applies to establishments that have been operating a PF Trust recognized under the Income Tax Act, 1961, but do not possess a formal exemption notification from the appropriate government, central government or state government, as the case may be, it said.Establishments seeking retrospective trust regularization which have already started compliance as an un-exempted establishment or are opting for prospective compliance as an un-exempted establishment will be eligible under the scheme.Even establishments that choose to continue operating as exempted establishments under the Code of Social Security, 2020 can seek retrospective trust regularization under the amnesty scheme.EPFO has introduced the Amnesty Scheme, 2026, providing a one-time opportunity for establishments operating exempted Provident Fund (PF) Trusts recognised under the Income Tax Act, 1961 to regularise their status.Recognition under the Income Tax Act, 2025 shall be available only to provident funds that have obtained exemption under Section 17 of Employees' Provident Fund & Misc.

Provisions Act, 1952.

Amnesty shall be granted to such establishments retrospectively under Section 17 of the Act and Section 143 of the Code on Social Security, 2020.Establishments seeking regularisation will be eligible for a waiver of minimum employee headcount and corpus size under the Code on Social Security, 2020 while pending assessments for dues, damages, and interest will be withdrawn, provided member accounts received interest and contributions at par with or better than statutory rates. ...