The Employees’ Provident Fund Organisation (EPFO) has rolled out the Amnesty Scheme 2026, giving eligible employers a six-month window to regularise the status of their exempted provident fund (PF) trusts. The one-time initiative is designed to help establishments that have been operating recognised PF trusts under the Income Tax Act but never received a formal exemption under the Employees’ Provident Fund and Miscellaneous Provisions Act, 1952.
The notification was issued on June 29, 2026, and eligible employers can submit their applications within six months from the date of notification.
Why Has EPFO Introduced the Amnesty Scheme?
The scheme follows changes introduced through the Finance Act, 2026, which has aligned the rules governing recognised provident funds under the Income Tax Act with the EPF Act.
Under the revised framework, a provident fund can continue to enjoy recognition under the Income Tax Act only if it has obtained exemption under Section 17 of the EPF Act. To help employers transition smoothly, EPFO has introduced this one-time amnesty scheme, allowing eligible establishments to regularise their exemption status with retrospective effect.
Who Is Eligible for the EPFO Amnesty Scheme?
The scheme is meant for establishments that operate a recognised provident fund trust under the Income Tax Act, 1961, but do not have an official exemption order issued by either the Central or State Government under the EPF Act.
EPFO has classified eligible applicants into two groups:
Category I
This category includes establishments seeking retrospective regularisation that have already shifted to compliance as un-exempted establishments or plan to operate under the un-exempted framework in the future.
Category II
This category is for employers who want retrospective regularisation while continuing to function as exempted establishments under the Code on Social Security, 2020.
Key Benefits of the EPFO Amnesty Scheme
The scheme offers several important relaxations for eligible employers, including:
- Retrospective regularisation of exempted PF trust status from the date the trust was established up to the notified cut-off date.
- Relaxation of certain conditions under the Code on Social Security, 2020, such as minimum employee strength, corpus requirements and the mandatory three-year compliance period.
- Withdrawal of pending proceedings related to provident fund dues, damages and interest, provided employees received PF contributions and interest equal to or higher than the statutory rates.
- Any past orders covered under the scheme that were already finalised will be treated as void from the beginning.
What Does the Scheme Mean for EPF Members?
The Amnesty Scheme is aimed at employers and does not require any action from employees.
EPFO has clarified that employees’ interests will remain fully protected. Employers can avail themselves of the scheme only if employees have already received provident fund contributions and interest at rates that are equal to or higher than the statutory EPF rate. This condition ensures that workers’ retirement savings remain secure while employers regularise their compliance.
How Can Employers Apply?
Eligible employers must submit their applications to the Central Government through the concerned EPFO Regional Office.
They can also express their interest by sending an email to rc.exemption@epfindia.gov.in.
As part of the application process, establishments must complete mandatory audit requirements. Their financial statements must be audited by a Chartered Accountant, and any special or compliance audit directed by EPFO authorities must be completed within three months of filing the application.
EPFO has also released detailed operational guidelines, including the application procedure and standard operating process, through its official scheme notification and related circulars.
Conclusion
The EPFO Amnesty Scheme 2026 offers a valuable one-time opportunity for eligible employers to regularise exempted PF trusts and align with the latest legal framework. While the initiative mainly benefits establishments, it also safeguards employees by ensuring that their provident fund contributions and interest remain fully protected. Employers who qualify should complete the application process within the six-month deadline to take advantage of the scheme.