The Employees' Provident Fund Organisation (EPFO) has introduced the Amnesty Scheme 2026, offering a one-time, six-month window for establishments operating exempted Provident Fund (PF) Trusts to regularise their status.
The scheme is applicable to establishments whose PF Trusts are recognised under the Income Tax Act but do not have a formal exemption notification under the Employees' Provident Fund & Miscellaneous Provisions Act, 1952. It follows changes introduced through the Finance Act, 2026, which align the income tax framework with EPF regulations.
Under the scheme, eligible establishments can obtain retrospective regularisation of their PF Trusts, along with relief from various compliance requirements. The benefits include waiver of certain eligibility norms under the Code on Social Security, 2020, and withdrawal of pending assessments related to dues, damages and interest, subject to prescribed conditions.
The scheme will remain open for six months from June 29, 2026. Eligible employers are required to submit their applications to the concerned EPFO Regional Office, along with audited financial statements and other prescribed documents. EPFO has advised employers and stakeholders to make use of the one-time opportunity to regularise their compliance status.