The Employees' Provident Fund Organisation (EPFO) has introduced a new program that serves as an amnesty plan specifically for certain Public Provident Funds (PF Trusts). This initiative is available only for a period of six months.
The Amnesty Scheme-2026 was launched by EPFO for those PF Trusts that are recognized by tax authorities but lack an official exemption order in accordance with EPFO legislation. These institutions or the companies managing such PF Trusts are given a one-time opportunity to bring their operations into compliance with regulations.
This step is part of the EPF Scheme 2026 plan, which was officially notified on June 29, 2026. It is a one-time concession for those PF Trusts that have received recognition under the Income Tax Act of 1961 but do not possess an official exemption approval under the Employees' Provident Funds and Miscellaneous Provisions Act (EPF-MP Act), 1952, or under Section 143 of the Code on Social Security (COSS), 2020.
EPFO representatives stated that this amnesty is a temporary measure and will be available for six months. PF Trusts have until December 28, 2026, to submit applications.
Under the EPFO Six Month Amnesty Scheme, beneficiaries are divided into two categories. The first category includes institutions that have already applied for trust regularization and started complying with requirements as non-exempt entities. The second category comprises those who continue to operate as exempted entities under the Code on Social Security 2020.
This EPFO scheme provides an opportunity for regularization, including exemption status and trust recognition, from the date the trust was established up to the specified deadline. Furthermore, it waives certain requirements under the Code on Social Security-2020 concerning minimum employee numbers, fund size rules, and the necessity of adhering to norms for the three years prior.
Moreover, pending assessments regarding arrears, penalties, and interest will be withdrawn and forgiven, provided that contributions and interest in the members' accounts meet or exceed the legally stipulated rates.
Eligible institutions must send an official application to the central government via email to the relevant regional EPFO office. Applications can be sent to rc.exemption@epfindia.gov.in. The Ministry clarified that applicants must undergo an audit of their financial accounts by a chartered accountant, and any special or audit scrutiny assigned by EPFO officials must be completed within three months of submitting the application.