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Employees’ Provident Fund Organization (EPFO) has launched Amnesty Scheme 2026. This scheme is specifically designed for establishments that manage provident fund (PF) trusts under the Income Tax Act of 1961. It provides a period of six months to these organizations to regularize their compliance status. EPFO is currently inviting applications from exempted provident fund trusts to regularize their legal status as per the provisions mentioned in the Finance Act 2026, Income Tax Act 2025 and Social Security Code.
“Such establishments will be given retrospective exemption under Section 17 of the Act and Section 143 of the Social Security Code, 2020,” the Union Labor Ministry said in a release here on Sunday (July 12, 2026).
Who is eligible for the new EPFO amnesty scheme?
The scheme is applicable to establishments that operate provident fund trusts recognized under the Income Tax Act 1961, but lack formal exemption notification. This may include a range of organisations, from small businesses to large enterprises, that are contributing to the Employees Provident Fund but have not formalized their exempt status.
The amnesty scheme introduced by EPFO provides a one-time opportunity to these eligible establishments which are operating ‘Exempt Provident Funds’ to regularize their status retrospectively.
What is Exempt Provident Fund?
‘Exempt Provident Fund’ is a type of provident fund scheme that is managed by an employer through a private trust rather than operated and managed by the EPFO in India. In an exempted provident fund, the employer sets up a private trust to manage the contributions to the provident fund.
Although the fund is privately managed, it has to follow the rules and regulations laid down by the Income Tax Department and the Ministry of Labor and Employment.
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Major benefits of EPFO Amnesty Scheme
Under the waiver scheme, trusts will get exempted status and recognition of the trust from the inception of the trust till the prescribed cut-off date. For employees, the scheme aims to provide employees with greater clarity on the legal status of their employer’s provident fund trust. It also requires that member accounts must receive contributions and interest that are equal to or greater than the statutory EPFO rates subject to specified reliefs being applicable. By formalizing exempted PF trusts, the scheme is also expected to simplify the administration of provident fund benefits and ensure legal compliance.
Its aim is to unify these trusts into a coherent statutory framework while adhering to relevant legal requirements.
How to apply for EPFO Amnesty Scheme?
The amnesty scheme is valid for six months from the date of its notification, which was on June 29.
Establishments wishing to regularize their status must submit a formal application. This application is required to be addressed to the Center and can be sent through email to the jurisdictional regional office of EPFO.
Interested establishments may express their intention to participate in the scheme by emailing expression of interest to the specified email (rc.exemption@epfindia.gov.in). A press release from EPFO said .
published – July 13, 2026 12:10 PM IST