Overview: The Employees’ Provident Fund Organisation (EPFO) is urging eligible employers to apply under AMNESTY 2026, a one-time scheme for regularising the exemption status of certain Provident Fund (PF) trusts. It covers trusts recognised under the Income-tax Act, 1961, but lacking a formal statutory exemption order. The scheme offers retrospective regularisation and specified compliance reliefs. Applications must follow the prescribed process before the 28th December, 2026, deadline.
The Employees’ Provident Fund Organisation (EPFO) stepped up its nationwide campaign on 13th October, 2026, to encourage eligible establishments to use the AMNESTY 2026 scheme. The initiative addresses a compliance gap affecting certain employer-managed PF trusts.
Employers should review their trust’s recognition and exemption history before applying. The scheme offers a time-bound route to regularisation, subject to prescribed conditions and audit requirements.
Who can apply under the EPFO Amnesty Scheme?
The scheme covers establishments operating PF trusts recognised under the Income-tax Act, 1961, but without a formal exemption order under Section 17 of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, or Section 143 of the Code on Social Security, 2020, as applicable.
Two categories are covered:
- Category I: Establishments that have started complying as unexempted establishments or intend to follow this route after regularisation.
- Category II: Establishments seeking retrospective regularisation while continuing to operate as exempted establishments under the Code on Social Security, 2020.
Key benefits for PF trusts
AMNESTY, 2026 offers eligible establishments the following reliefs:
- Retrospective regularisation: Eligible trusts can seek regularisation from their inception up to the prescribed cut-off date.
- Relaxation of conditions: The scheme waives specified minimum employee-strength and corpus requirements. The three-year prior-compliance condition is also treated as satisfied.
- Relief from proceedings: Certain pending assessments relating to PF dues, damages and interest may be withdrawn or abated, subject to the scheme’s conditions, including requirements relating to contributions and interest credited to members’ accounts.
- Treatment of past orders: Certain finalised orders covered by the scheme may be treated as void ab initio, where applicable.
- Choice of compliance route: Following regularisation, eligible establishments may follow the applicable exempted or unexempted route.
These provisions do not amount to a blanket waiver of every PF liability. The relief available depends on the circumstances and conditions specified in the scheme.
Application and audit requirements
Eligible establishments must complete the prescribed process before the deadline.
- Review trust records: Confirm income-tax recognition and the absence of the required statutory exemption order.
- Submit the formal application: Address the application to the Central Government and submit it through the concerned EPFO Regional Office, following the prescribed procedure.
- Complete the audit: A Chartered Accountant must audit the trust’s financial accounts, including individual members’ ledger accounts, as required under the scheme. Any Compliance Audit or Special Audit directed by EPFO must be completed within three months of the application.
- Prepare supporting details: Compile the prescribed employee information, trust records, investment details and information about unsettled member accounts.
An expression of interest may also be emailed to rc.exemption@epfindia.gov.in. However, it does not replace the formal application.
Deadline and employer action
The scheme was notified on 29 June 2026 and remains open for six months, until 28 December 2026. EPFO has intensified outreach through regional offices and engagement with professional and industry bodies.
Employers should allow enough time to prepare records, arrange the required audit and submit the formal application. The jurisdictional EPFO Regional Office can clarify the applicable procedure.
How SetIndiaBiz supports employers
SetIndiaBiz professionals support employers with EPF registrations, compliance documentation and related statutory requirements. Employers addressing PF trust exemption issues can seek assistance with relevant records and compliance procedures while confirming scheme-specific eligibility and filing requirements with the jurisdictional EPFO Regional Office.
Frequently Asked Questions
The scheme closes on 28th December, 2026. Eligible establishments must complete the prescribed application process within this period.
Yes. Eligible establishments with income-tax-recognised PF trusts that lack the required statutory exemption order may seek retrospective regularisation, subject to the scheme’s conditions.
No. It is separate from the formal application, which must be submitted through the prescribed process.
No. Relief applies only to specified proceedings and is subject to the scheme’s conditions. Certain liabilities may remain payable.
AMNESTY 2026 gives eligible PF trusts a time-bound opportunity to regularise their exemption status. Employers should verify their eligibility, prepare the required records and complete the application and audit process before the deadline.
