The Employees’ Provident Fund Organisation (EPFO) has announced an amnesty scheme for Provident Fund (PF) Trusts, valid for six months. This scheme, named Amnesty Scheme, 2026, offers a one-time chance for establishments with exempted PF Trusts under the Income Tax Act, 1961 to regularize their status. Employers, stakeholders, and the public are urged to take note of this opportunity, which will be open for six months.
The scheme is applicable to establishments operating Provident Fund Trusts recognized under the Income Tax Act, 1961 but lacking a formal exemption notification from the relevant Government. Eligible establishments include those seeking retrospective trust regularization as un-exempted establishments or opting for prospective compliance. Additionally, establishments choosing to continue as exempted under the Code of Social Security, 2020 are also covered.
EPFO stated that exemption status and Trust recognition will be granted from the Trust’s inception up to a specified cut-off date. The scheme waives minimum employee headcount and corpus size rules, and deems the 3-year prior compliance rule as satisfied. Pending assessments for dues, damages, and interest will be withdrawn, provided member accounts received interest and contributions at statutory rates or better.
Eligible establishments are required to submit a formal application to the Central Government, which can be done through email to the concerned Regional Office. An expression of interest indicating willingness to avail the scheme should also be emailed to [email protected], as per the official statement.
