EPFO Amnesty Scheme, 2026: One-Time Retrospective Regularisation of Exempt Status for PF Trusts with 28 December 2026 Deadline

Key facts

• The Amnesty Scheme, 2026 was introduced as a transitional measure in the Employees' Provident Fund (EPF) Scheme 2026, notified on 29.06.2026, offering a one-time opportunity for regularisation of exemption status of Provident Fund (PF) Trusts recognized under the Income Tax Act, 1961 but lacking a formal exemption order under section 17 of the EPF&MP Act, 1952 or section 143 of the Code on Social Security (CoSS), 2020.
• The Amnesty window is open for six months from notification, expiring on 28.12.2026, and the Employees' Provident Fund Organisation (EPFO) is urging eligible establishments pan-India to expedite submissions.
• Key benefits include retrospective regularisation of exempt status, waivers of statutory requirements under the CoSS, 2020 such as minimum employee headcount, corpus size, and the 3-year compliance rule, and operational flexibility post-regularisation to comply as an exempt or unexempt establishment.
• Operational guidelines for the Amnesty, including the manner of application and procedural requirements, were detailed in a circular issued on 11.07.2026.
• EPFO conducted outreach with industry bodies including the Confederation of Indian Industry (CII), the Institute of Chartered Accountants of India (ICAI), and the Bombay Stock Exchange (BSE), and engaged Chartered Accountants and statutory auditors to assist qualifying PF Trusts.
• EPFO coordinated with the Ministry of Finance (Department of Revenue / Income Tax Department) to institutionalize data sharing of exempted establishment records to identify and bring unnotified or non-compliant PF trusts under the statutory umbrella.
• Training for EPFO field officials and employers was conducted through hybrid programs and at the Pandit Deendayal Upadhyaya National Academy of Social Security (PDUNASS), while Regional Offices continue follow-ups to facilitate applications within the stipulated timeframe.