EPFO invites PF trusts to avail one-time amnesty for exemption regularisation
EPFO has urged eligible Provident Fund trusts to apply for a one-time amnesty scheme that allows retrospective regularisation of exemption status and offers relief from several compliance requirements.
According to EPFO, the amnesty provisions have been introduced as a transitional measure and will remain valid for six months from the date of notification, up to December 28, 2026.
NEW DELHI: The Employees’ Provident Fund Organisation (EPFO) has launched an outreach drive to encourage eligible Provident Fund (PF) trusts to avail a one-time amnesty scheme introduced under the Employees’ Provident Fund (EPF) Scheme, 2026.
The amnesty provisions, notified as part of the EPF Scheme, 2026 on June 29, 2026, provide an opportunity for retrospective regularisation of PF trusts that are recognised under the Income Tax Act, 1961, but do not possess a formal exemption order under the Employees’ Provident Funds and Miscellaneous Provisions (EPF&MP) Act, 1952 or the Code on Social Security (CoSS), 2020.
One-time window until December 28
According to EPFO, the amnesty provisions have been introduced as a transitional measure and will remain valid for six months from the date of notification, up to December 28, 2026.
Detailed operational guidelines covering application procedures and compliance requirements were issued through a circular dated July 11, 2026.
The scheme is aimed at helping PF trusts regularise their exemption status retrospectively while also providing relief from certain compliance requirements prescribed under the Code on Social Security, 2020.
Among the key benefits are waivers relating to minimum employee headcount, corpus size and the three-year compliance rule that would otherwise apply to exempt establishments.
Following retrospective regularisation, establishments will have the flexibility to continue either as exempt establishments or transition to unexempt status, depending on their operational preferences.
EPFO launches awareness campaign
EPFO said it is undertaking extensive efforts through its field offices to ensure that potential beneficiaries are informed about the scheme and guided through the application process.
As part of the outreach initiative, the organisation has engaged with various stakeholders, including the Institute of Chartered Accountants of India (ICAI).
The EPFO has requested ICAI to circulate details of the amnesty provisions among its members, many of whom conduct statutory and tax audits for establishments that maintain PF trusts.
Chartered accountants are considered well-positioned to identify PF trusts that may be eligible to benefit from the amnesty provisions.
EPFO field offices, including the Zonal Offices in Uttar Pradesh and Kolkata, have also organised seminars and workshops to spread awareness among stakeholders.
Coordination with Income Tax Department
In a parallel effort, EPFO has approached the Income Tax Department seeking details of PF trusts recognised under the Income Tax Act.
The organisation has also requested that the exemption status of establishments under the EPF&MP Act or the Code on Social Security be verified before recognition is granted under the Income Tax Act.
EPFO has further suggested that recognition of PF trusts lacking a formal exemption order from the organisation be reviewed where necessary.
Applications open for eligible trusts
EPFO has urged PF trusts and establishments that may qualify under the amnesty provisions to review the eligibility criteria and submit applications within the stipulated timeframe.
The detailed circular and application-related information are available on the EPFO website.
