Summary: The Ministry of Labour & Employment has announced a one-time Amnesty opportunity under the Employees’ Provident Fund (EPF) Scheme 2026 for retrospective regularisation of the exempt status of Provident Fund (PF) Trusts. The EPF Scheme 2026 was notified on 29 June 2026. The Amnesty provisions apply to PF Trusts recognised under the Income Tax Act, 1961 but lacking 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. Operational guidelines covering the application procedure and related requirements were issued through a circular dated 11 July 2026. The Amnesty is available for six months from the notification date, up to 28 December 2026. In addition to retrospective regularisation of exempt status, PF Trusts may benefit from waiver of certain requirements under the CoSS, 2020, including minimum employee headcount, corpus size and the three-year compliance rule. After retrospective regularisation, an establishment may choose to comply either as an exempt or unexempt establishment. The Employees’ Provident Fund Organisation (EPFO) is undertaking outreach among potential beneficiaries and stakeholders, including the Institute of Chartered Accountants of India (ICAI), professional bodies and establishments. EPFO has also engaged with the Income Tax Department regarding PF Trusts recognised under the Income Tax Act and corresponding verification of coverage and exemption status. PF Trusts are invited to apply under the Amnesty scheme in accordance with the EPFO circular dated 11 July 2026. No independently verified TaxGuru publication reproducing the specific EPFO circular dated 11 July 2026 or the EPF Scheme 2026 Amnesty provisions was identified; therefore, no substitute explanatory link has been inserted for those specific instruments.
Ministry of Labour & Employment
Retrospective regularization of exempt status for Provident Fund Trusts through Amnesty provisions in EPF Scheme 2026
EPFO seeks applications from potential beneficiaries
Posted On: 02 SEP 2026 1:05PM by PIB Delhi
Provisions for Amnesty have been introduced as a transitional measure in the Employees’ Provident Fund (EPF) Scheme 2026, notified on 29.06.2026. Such provisions are a one-time opportunity for regularisation of exemption status of Provident Fund (PF) Trusts that are recognized under the Income Tax Act, 1961 (43 of 1961), but do not have a formal exemption order granted 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.
The operational guidelines for Amnesty, including manner of application, procedural requirements, etc. were provided for in the detailed circular issued on 11.07.2026. The Amnesty provisions are valid for a period of six months from the date of notification i.e. up to 28.12.2026. Besides retrospective regularization of exempt status, other key benefits that will accrue to PF Trusts include waiver of certain requirements like minimum employee headcount, corpus size and 3-year compliance rule that are under the CoSS, 2020. Post regularization on retrospective basis, an establishment may choose to comply either as an exempt or an unexempt establishment.
The Employees’ Provident Fund Organization (EPFO) is making all-out efforts to ensure that prospective applicants are properly made aware of the Amnesty provisions, and through its field offices are properly guided in the entire process. As part of the outreach drive, engagement with various stakeholders is currently on. EPFO has reached out to professional bodies like the Institute of Chartered Accountants of India (ICAI), whose members (CAs) undertake statutory or Income Tax audit of several establishments including in many cases where such establishments have formed PF Trust Funds and are in a good position to identify PF Trusts that can potentially avail the Amnesty scheme. ICAI has been requested to circulate the Amnesty provisions among its members so as to elicit good response from PF Trusts to the Scheme. Besides the above, EPFO field offices like Zonal Office UP and Zonal Office Kolkata have conducted seminars/ workshops with stakeholders.
Additionally, EPFO has reached out to the Income tax department seeking details of PF Trusts recognized under the Income Tax Act, requesting for undertaking corresponding check of an establishment’s status of coverage and exemption under the EPF&MP Act, 1952 or CoSS, 2020 before granting recognition under the IT Act, or withdrawing of existing recognition of PF Trusts which do not have formal exemption order from EPFO.
PF Trusts of establishments may apply for Amnesty scheme as per details outlined in the EPFO circular dated 11.07.2026 (available on EPFO website: https://www.epfo.gov.in).
