New Delhi: EPFO has invited eligible Provident Fund Trusts to use the Amnesty provisions under the EPF Scheme 2026 for retrospective regularisation of their exemption status.
The provisions offer a one-time opportunity to PF Trusts recognised under the Income Tax Act, 1961. However, they must not have a formal exemption order under Section 17 of the EPF&MP Act, 1952, or Section 143 of the Code on Social Security, 2020.
The EPF Scheme 2026 introduced the Amnesty provisions through a notification issued on June 29, 2026. The scheme will remain open for six months from the notification date.
Therefore, eligible PF Trusts can apply until December 28, 2026. EPFO has also issued detailed operational guidelines to explain the application process and other requirements.
The guidelines came through a circular dated July 11, 2026. They set out the procedure that potential beneficiaries must follow while seeking regularisation.
The measure also provides other benefits to eligible PF Trusts. These include waivers of certain requirements under the Code on Social Security, 2020.
The waived requirements include minimum employee headcount, corpus size and the three-year compliance rule. After retrospective regularisation, an establishment can choose to operate as either an exempt or unexempt establishment.
EPFO has started an outreach campaign to ensure that eligible trusts understand the provisions. Its field offices are guiding potential applicants through the process.
The organisation has also engaged professional bodies to identify possible beneficiaries. In particular, EPFO has approached the Institute of Chartered Accountants of India (ICAI).
Chartered accountants conduct statutory and Income Tax audits for many establishments. Some of these establishments have created PF Trusts.
As a result, EPFO believes ICAI members can help identify trusts that may qualify for the Amnesty provisions. The organisation has requested ICAI to circulate details of the scheme among its members.
EPFO field offices have also held awareness programmes for stakeholders. For example, the Zonal Offices in Uttar Pradesh and Kolkata conducted seminars and workshops.
Amnesty provisions support retrospective trust regularisation
In addition, EPFO has approached the Income Tax Department for information on PF Trusts recognised under the Income Tax Act.
The organisation has requested the department to check an establishment’s EPF coverage and exemption status before granting recognition under the Income Tax Act.
EPFO has also sought action regarding existing PF Trusts that lack a formal exemption order from the organisation.
The move seeks to improve coordination between the two departments. It also aims to identify trusts that could benefit from the Amnesty provisions before the application window closes.
PF Trusts linked to establishments can apply under the scheme by following the procedure outlined in the EPFO circular dated July 11, 2026.
The Amnesty provisions are transitional and time-bound. Eligible trusts therefore have until December 28, 2026, to seek retrospective regularisation.
EPFO has asked potential beneficiaries to use the prescribed process and seek guidance from its field offices where required.
The initiative is aimed at bringing eligible PF Trusts into a formally regularised exemption framework. It also gives establishments greater flexibility in deciding their future compliance status after regularisation.
