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The Employees’ Provident Fund Organization (EPFO) has launched Amnesty Scheme 2026. This scheme is specifically designed for establishments managing Provident Fund (PF) trusts under the Income Tax Act, 1961. It provides a period of six months for these organizations to regularize their compliance status. Currently, the EPFO is inviting applications from exempted Provident Fund Trusts to regularize their legal status in accordance with the provisions outlined in the Finance Act, 2026, the Income Tax Act, 2025 and the Social Security Code.
“Amnesty will be granted to such establishments retrospectively under Section 17 of the Act and Section 143 of the Social Security Code, 2020,” the Union Labor Ministry said in a statement here on Sunday (July 12, 2026).
Who is eligible for the new EPFO Amnesty Scheme?
This Scheme applies to establishments that operate a Provident Fund Trust recognized under the Income Tax Act, 1961, but lack a formal notification of exemption. This may include a variety of organizations, from small businesses to larger companies, that have been contributing to employee provident funds but have not formalized their exempt status.
The Amnesty Scheme introduced by the EPFO provides a unique opportunity for these eligible establishments that have been operating an “Exempt Provident Fund” to regularize their status retrospectively.
What is an Exempt Provident Fund?
An ‘Exempt Provident Fund’ is a type of provident fund scheme managed by an employer through a private trust, rather than being governed and administered by the EPFO in India. In an exempt provident fund, the employer creates a private trust to manage contributions to the provident fund.
Although the fund is managed privately, it must comply with the rules and regulations set by the Income Tax Department and the Ministry of Labor and Employment.
Also read | Old wine, new bottle: on the recent EPFO changes
Key Benefits of EPFO Amnesty Scheme
Under the amnesty plan, Trusts will obtain exempt status and Trust recognition from their creation until the designated deadline. For employees, this scheme aims to provide greater clarity on the legal status of their employer’s provident fund. It also requires member accounts to receive contributions and interest that are equal to or higher than the EPFO statutory rates for the designated reliefs to apply. By formalizing exempt PF trusts, the scheme is also expected to simplify the administration of provident fund benefits and ensure legal compliance.
Its objective is to integrate these trusts into a consistent legal framework while complying with relevant legal requirements.
How to apply for EPFO Amnesty Scheme?
The Amnesty Plan is valid for six months from the date of its notification, which was June 29.
Establishments that wish to regularize their status must submit a formal request. This request must be addressed to the Center and can be sent via email to the jurisdictional Regional Office of the EPFO.
Interested establishments can express their intention to participate in the scheme by sending an expression of interest via email to the designated email (rc.exemption@epfindia.gov.in), according to a press release from the EPFO.
Published – July 13, 2026 12:10 pm IST
