The Employees’ Provident Fund Organisation (EPFO) has rolled out a one-time six-month Amnesty Scheme, 2026, giving establishments operating private (exempted) Provident Fund trusts an opportunity to regularise their legal status. The move comes after changes introduced through the Finance Act, 2026, which require recognised PF trusts also to hold a formal exemption under the EPF law. For employers that have been running recognised PF trusts without an exemption notification, this scheme offers a chance to come into compliance while availing significant regulatory relief.
What is EPFO Amnesty Scheme 2026?
The Amnesty Scheme is a one-time compliance window that allows eligible establishments to regularise their exempted PF trusts under Section 17 of the Employees’ Provident Funds & Miscellaneous Provisions Act, 1952.
The scheme was notified on June 29, 2026, and will remain open for six months. It applies to establishments whose PF trusts are recognised under the Income Tax Act but do not have a formal exemption notification issued by the Central or State Government.
Why Has EPFO Introduced This Scheme?
The Finance Act, 2026 aligned the Income Tax framework with the EPF law. From now on, recognition of a PF trust under tax laws is linked to obtaining an exemption under the EPF Act.
To help employers transition without prolonged litigation, EPFO has introduced this one-time amnesty, enabling eligible establishments to regularise their status retrospectively.
Who Can Apply?
The scheme covers establishments operating PF trusts recognised under the Income Tax Act but lacking formal exemption under the EPF Act.
Eligible employers fall into two categories:
Category I
Establishments seeking retrospective regularisation that:
- Have already started complying as unexempted establishments, or
- Intend to continue future compliance as unexempted establishments.
Category II
Establishments seeking retrospective regularisation while continuing to function as exempted establishments under the Code on Social Security, 2020.
EPFO Amnesty Scheme: Step-by-Step Application Process
Step 1: Check Eligibility
Confirm that your establishment operates a recognised PF trust but does not possess a formal exemption notification.
Step 2: Prepare the Application
Submit a formal application addressed to the Central Government through your jurisdictional EPFO Regional Office.
Step 3: Email the Application
Applications can be submitted via email to the concerned Regional Office.
Employers may also send an Expression of Interest to:
Step 4: Complete Audit Requirements
Ensure financial accounts are audited by a Chartered Accountant.
If EPFO orders a special or compliance audit, it must be completed within three months of submitting the application.
Step 5: Regional Office Verification
The concerned EPFO Regional Office will examine the application and guide the establishment through the remaining compliance process.
Documents Required
While EPFO has asked establishments to follow the detailed Standard Operating Procedure (SoP), applicants should be prepared with:
- Formal application addressed to the Central Government
- Details of the recognised PF Trust
- Trust registration records
- Income Tax recognition documents
- Employer establishment details
- Financial statements
- Chartered Accountant audit report
- Any additional documents sought by the jurisdictional EPFO office during processing.
Major Benefits Under the Amnesty Scheme
Eligible establishments may receive:
- Retrospective regularisation of PF trust status.
- Recognition from the inception of the trust up to the notified cut-off date.
- Relaxation in certain eligibility conditions under the Code on Social Security, 2020.
- Relief from specified legal proceedings relating to dues, damages and interest, subject to prescribed conditions.
- Resolution of legacy compliance issues through a one-time window.
Employer Obligations
Employers availing the scheme must:
- Submit applications within the six-month window.
- Cooperate with EPFO during verification.
- Complete all required audits.
- Rectify deficiencies identified during scrutiny.
- Continue complying with EPFO regulations after regularisation.
The scheme provides long-awaited relief for employers managing private PF trusts with unresolved exemption issues. Instead of prolonged disputes, eligible establishments can now align with EPFO regulations, strengthen compliance, and ensure smoother management of employees’ retirement funds.
Employers are advised not to wait until the last minute, as applications, audits, and document verification may take time before the six-month window closes.
