EPFO Launches Amnesty Scheme for Provident Fund Trusts: Key Details

The Employees’ Provident Fund Organisation (EPFO) has announced an Amnesty Scheme 2026, offering a six-month window for establishments operating Provident Fund (PF) Trusts under the Income Tax Act of 1961 to regularise their compliance status. The scheme is designed for exempted PF Trusts that lack formal exemption notifications.

Under the scheme, eligible establishments can get retrospective exemption and recognition from the trust’s inception up to a designated cut-off date. The Union Labour Ministry stated that amnesty will be granted under Section 17 of the EPF Act and Section 143 of the Code on Social Security, 2020.

Who is eligible? The scheme applies to establishments that run a PF Trust recognised under the Income Tax Act but without a formal exemption order. This includes a range of organisations, from small businesses to larger enterprises, that have been contributing to employee provident funds but have not formalised their exemption status.

What is an Exempted Provident Fund? It is a provident fund managed by an employer through a private trust, rather than by the EPFO. Such funds must comply with rules of the Income Tax Department and the Ministry of Labour and Employment.

Key benefits include: for trusts, legal exemption status; for employees, clarity on the legal status of their employer’s PF trust, provided member accounts receive contributions and interest meeting or exceeding statutory EPFO rates. The scheme aims to simplify administration and ensure legal compliance.

How to apply? The scheme is valid for six months from its notification date of June 29, 2026. Establishments must submit a formal application to the Centre via email to the jurisdictional EPFO Regional Office. They can also express interest by emailing rc.exemption@epfindia.gov.in.