EPFO Amnesty Scheme: PF Trusts Can Regularise Exemption Status Till Dec 28

The Employees’ Provident Fund Organisation (EPFO) has said that Provident Fund (PF) Trusts recognised under the Income Tax Act but lacking a formal exemption order under the EPF law can avail a one-time Amnesty scheme for regularisation of their exemption status till December 28, 2026. The Ministry of Labour and Employment said the Amnesty provisions were introduced as a transitional measure under the Employees’ Provident Fund (EPF) Scheme 2026, notified on June 29, 2026.

The scheme provides PF Trusts with an opportunity to retrospectively regularise their exemption status if they have recognition under the Income Tax Act, 1961, but do not have a formal exemption order under Section 17 of the Employees’ Provident Funds and Miscellaneous Provisions (EPF&MP) Act, 1952, or Section 143 of the Code on Social Security (CoSS), 2020. According to the ministry, the Amnesty provisions will remain valid for six months from the date of notification, making December 28, 2026, the deadline for eligible PF Trusts to seek regularisation. The detailed operational guidelines, including the application process and procedural requirements, were issued by the EPFO through a circular dated July 11, 2026.

The scheme offers several benefits to eligible PF Trusts beyond retrospective regularisation of their exemption status. These include waiver of certain requirements prescribed under the CoSS, 2020, such as minimum employee headcount, minimum corpus size and the three-year compliance requirement. Following retrospective regularisation, an establishment will have the option to continue complying either as an exempt establishment or as an unexempt establishment, the ministry said.

The EPFO is undertaking an outreach campaign to ensure that eligible PF Trusts are made aware of the Amnesty provisions and receive guidance on the application and regularisation process. As part of the campaign, the retirement fund body has approached various stakeholders, including professional organisations such as the Institute of Chartered Accountants of India (ICAI). The ministry said chartered accountants conducting statutory and Income Tax audits of establishments are well placed to identify PF Trusts that could potentially benefit from the scheme. The ICAI has been requested to circulate information about the Amnesty provisions among its members to encourage eligible PF Trusts to come forward and seek regularisation.

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