EPFO Announces One-Time Amnesty for PF Trusts to Regularise Exempt Status

New Delhi- The Employees’ Provident Fund Organisation (EPFO) has invited applications from eligible Provident Fund (PF) Trusts seeking retrospective regularisation of their exempt status under the Amnesty provisions introduced in the EPF Scheme 2026.

The Amnesty provisions, notified on June 29, 2026, offer a one-time opportunity to PF Trusts that are recognised 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 Act, 1952, or Section 143 of the Code on Social Security, 2020.

The Amnesty facility will remain available for six months from the date of notification, up to December 28, 2026. Operational guidelines covering the application process and procedural requirements were issued by EPFO on July 11, 2026.

Besides retrospective regularisation, eligible PF Trusts can benefit from the waiver of certain requirements under the Code on Social Security, including conditions relating to minimum employee strength, corpus size and the three-year compliance requirement.

Following regularisation, establishments will have the option to operate as either exempt or unexempt establishments, subject to applicable provisions.

EPFO is undertaking an outreach campaign to ensure that potential beneficiaries understand the Amnesty provisions and receive assistance in completing the process.

The organisation has engaged with professional bodies, including the Institute of Chartered Accountants of India (ICAI), whose members conduct statutory and income tax audits for establishments, including those operating PF Trusts.

EPFO has requested ICAI to circulate information about the scheme among its members to help identify eligible PF Trusts. Its field offices, including the Zonal Offices in Uttar Pradesh and Kolkata, have also conducted seminars and workshops with stakeholders.

EPFO has additionally approached the Income Tax Department seeking details of PF Trusts recognised under the Income Tax Act.

The move is aimed at facilitating verification of an establishment’s coverage and exemption status under the EPF law before recognition under the Income Tax Act, as well as reviewing existing recognition of PF Trusts that do not possess a formal exemption order from EPFO.

PF Trusts interested in availing the Amnesty facility can apply in accordance with the procedures specified in EPFO’s circular dated July 11, 2026, available on the EPFO website.