Published: 11 July 2026Press Information Bureau (Ministry of Labour & Employment)Economy
EPFO Notifies Amnesty Scheme, 2026 for Provident Fund Trusts Without a Formal Exemption Notification
The Employees' Provident Fund Organisation (EPFO), under the Ministry of Labour & Employment, has introduced the Amnesty Scheme, 2026, giving a one-time opportunity to establishments that operate exempted Provident Fund (PF) Trusts recognised under the Income Tax Act, 1961 to regularise their status. PIB Delhi announced the scheme on 12 July 2026. It was notified on 29 June 2026 and stays open for six months from the date of notification. Detailed provisions appear in Part C of the Annexure to the Employees' Provident Fund Scheme, 2026, issued vide Gazette notification GSR 525(E) dated 29.06.2026.
The step follows the Finance Act, 2026, which aligned the income tax framework governing recognised provident funds with the statutory and administrative provisions of the Employees' Provident Fund & Misc. Provisions Act, 1952. Recognition under the Income Tax Act, 2025 will now be available only to provident funds that have obtained exemption under Section 17 of the EPF & MP Act, 1952. Amnesty is granted retrospectively under Section 17 of that Act and Section 143 of the Code on Social Security, 2020.
The Scheme covers establishments running an Income-Tax-recognised PF Trust but holding no formal exemption notification from the appropriate Government, Central or State. Category-I covers establishments seeking retrospective trust regularization that have already started compliance as an un-exempted establishment or are opting for prospective compliance. Category-II covers those choosing to continue as exempted establishments under the Code on Social Security, 2020.
Reliefs include retrospective regularization from the Trust's inception to the designated cut-off date, waiver of minimum employee headcount and corpus size rules, the 3-year prior compliance rule deemed satisfied, and withdrawal and abatement of pending assessments for dues, damages and interest, provided member accounts received interest and contributions at par with or better than statutory rates. Past finalized orders are treated as void ab-initio. Employers must apply to the Central Government through the concerned Regional Office, may email an expression of interest to rc.exemption@epfindia.gov.in, must have accounts audited by a Chartered Accountant, and must complete any special or compliance audit within 3 months of the application.
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Practice MCQ from this story
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Linked questionMedium
With reference to the EPFO Amnesty Scheme, 2026, consider the following statements:
1. The Scheme was notified on 29 June 2026 and is valid for a period of six months from the date of notification.
2. The Scheme is available only to those establishments that already possess a formal exemption notification issued by the appropriate Government.
Which of the statements given above is/are correct?
Explanation · Correct answer AStatement 1 is correct: the Amnesty Scheme, 2026 was notified on 29 June 2026 and is valid for six (6) months from the date of notification.
Statement 2 is incorrect: the Scheme applies precisely to the opposite set of establishments. It covers establishments that have been operating a Provident Fund Trust recognized under the Income Tax Act, 1961 but do NOT possess a formal exemption notification from the appropriate Government, whether the Central Government or a State Government. The Scheme is a one-time route for such establishments to obtain exemption status and Trust recognition retrospectively under Section 17 of the EPF & MP Act, 1952 and Section 143 of the Code on Social Security, 2020.
Hence, only statement 1 is correct.
Frequently asked questions
What is the EPFO Amnesty Scheme, 2026?
It is a one-time opportunity introduced by EPFO, under the Ministry of Labour & Employment, for establishments operating exempted Provident Fund Trusts recognised under the Income Tax Act, 1961 to regularise their status. It was notified on 29 June 2026 and remains open for six months from the date of notification.
Which establishments can apply under the Scheme?
Establishments that have been operating a Provident Fund Trust recognized under the Income Tax Act, 1961 but do not possess a formal exemption notification from the appropriate Government, whether the Central Government or a State Government.
What is the difference between Category-I and Category-II?
Category-I covers establishments seeking retrospective trust regularization that have already started compliance as an un-exempted establishment or are opting for prospective compliance as an un-exempted establishment. Category-II covers establishments seeking retrospective trust regularization that choose to continue operating as exempted establishments under the Code on Social Security, 2020.
What reliefs does the Scheme offer?
Exemption status and Trust recognition are granted retrospectively from the inception of the Trust up to the designated cut-off date. Minimum employee headcount and corpus size rules are waived and the 3-year prior compliance rule is deemed satisfied. Pending assessments for dues, damages and interest are withdrawn and abated, provided member accounts received interest and contributions at par with or better than statutory rates, and past finalized orders are treated as void ab-initio.
What must an employer do to avail the Scheme?
Submit a formal application addressed to the Central Government through the concerned Regional Office by email; an expression of interest may be emailed to rc.exemption@epfindia.gov.in. Financial accounts must be audited by a Chartered Accountant, and any special or compliance audit directed by the EPF authorities must be completed within 3 months of the application.
