The Employees' Provident Fund Organisation (EPFO), under the Ministry of Labour & Employment, has invited applications from eligible establishments for availing the Amnesty Scheme, 2026, introduced by the Central Government to facilitate regularization of Provident Fund (PF) Trusts.

The Scheme provides a one-time opportunity for six months from the date of its notification for establishments operating PF Trusts recognized under the Income Tax Act, 1961, but not possessing a formal exemption notification under Section 17 of the Employees' Provident Funds & Miscellaneous Provisions Act, 1952, to regularize their status.

The Finance Act, 2026 has aligned the Income Tax framework governing recognized provident funds with the statutory and administrative provisions of the Employees' Provident Funds & Miscellaneous Provisions Act, 1952. Consequently, recognition under the Income Tax framework shall be available only to provident funds that have obtained exemption under Section 17 of the EPF & MP Act, 1952. The Amnesty Scheme enables eligible establishments to obtain retrospective regularization under Section 17 of the Act and Section 143 of the Code on Social Security, 2020.

Scope of the Scheme

The Scheme applies to establishments that have been operating a Provident Fund Trust recognized under the Income Tax Act, 1961 but do not possess a formal exemption notification issued by the appropriate Government, whether the Central Government or the State Government, as applicable.

Duration

The Scheme has been notified on 29 June 2026 and shall remain open for six months from the date of notification.

Eligible Establishments

Eligible establishments have been classified into two categories:

• Category I: Establishments seeking retrospective regularization of their PF Trusts that have already commenced compliance as un-exempted establishments or intend to opt for prospective compliance as un-exempted establishments.
• Category II: Establishments seeking retrospective regularization while continuing to operate as exempted establishments under the Code on Social Security, 2020.

Major Benefits

The Scheme provides several significant reliefs, including:

• Retrospective regularization of exemption status and recognition of the PF Trust from the inception of the Trust up to the prescribed cut-off date.
• Relaxation of eligibility requirements under the Code on Social Security, 2020, including waiver of minimum employee strength, corpus size requirements, and deemed fulfillment of the three-year prior compliance condition.
• Abatement of legal proceedings, including withdrawal of pending assessments relating to dues, damages and interest, subject to member accounts having received contributions and interest at statutory or higher rates. Past finalized orders shall be treated as void ab initio, wherever applicable under the Scheme.

Employer Obligations

Eligible establishments are required to:

• Submit a formal application addressed to the Central Government through the concerned EPFO Regional Office. Applications may be submitted through email to the jurisdictional Regional Office.
• An expression of interest for availing the Scheme may also be sent to rc.exemption@epfindia.gov.in.
• Ensure that financial accounts are audited by a Chartered Accountant. Any special or compliance audit directed by EPFO authorities must be completed within three months from the date of application.

Guidance for Applicants

Detailed provisions of the Amnesty Scheme are contained in Part C of the Annexure to the Employees' Provident Fund Scheme, 2026, notified vide GSR 525(E) dated 29 June 2026. Detailed procedures, Standard Operating Procedures (SoPs), and related circulars are also available on the EPFO website.

The jurisdictional Regional Offices of EPFO will provide necessary guidance to establishments and process applications submitted under the Scheme.

 

*****

---

 

(Release ID: 2283720) Visitor Counter : 382