The Employees’ Provident Fund Organisation (EPFO) has launched the Amnesty Scheme, 2026, giving companies operating private provident fund (PF) trusts a one-time, six-month window—from June 29, 2026—to regularise their status under new certification rules. This move targets establishments recognised under the Income Tax Act, 1961, but lacking formal exemption notifications, offering retrospective compliance relief.
Who Qualifies for the EPFO Amnesty Scheme?
The scheme applies to private PF trusts that either:
- Have already begun compliance as un-exempted establishments and seek retrospective regularisation, or
- Opt for prospective compliance as un-exempted establishments, or
- Choose to continue as exempted establishments under the Code on Social Security, 2020.
Exemption status and trust recognition will be granted from the trust’s inception up to the designated cut-off date, per the Ministry of Labour & Employment.
Key Relaxations Under the Scheme
The Ministry has waived minimum employee headcount and corpus size requirements for establishments seeking exemptions under the Code on Social Security, 2020. Additional reliefs include:
- Deemed satisfaction of the 3-year prior compliance rule.
- Withdrawal of pending assessments for dues, damages, and interest—provided member accounts received interest and contributions at or above statutory rates.
- Past finalised orders will be treated as void ab initio.
How to Apply
Eligible establishments must submit a formal application to the central government at [email protected]. The scheme’s retrospective nature and compliance flexibilities aim to streamline private PF trust integration into the formal EPFO framework.
