EPFO opens six-month amnesty window for exempted PF trusts to meet new rules

The Employees' Provident Fund Organisation (EPFO) has launched a one-time Amnesty Scheme 2026, giving eligible establishments a six-month window to regularise exempted Provident Fund (PF) trusts and align them with the revised regulatory framework.

The scheme, notified on June 29, 2026, follows changes introduced under the Finance Act, 2026, which require recognised PF trusts to obtain formal exemption under the EPF law to retain their recognition under the Income Tax framework.

The amnesty scheme applies to organisations operating PF trusts that are recognised under the Income Tax Act but do not have a formal exemption notification under Section 17 of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952.

Eligible establishments can apply for retrospective regularisation, receive relief from certain compliance requirements, and, in eligible cases, resolve pending legal proceedings related to PF trust status.

The Ministry of Labour and Employment said the initiative aims to improve compliance while helping employers transition smoothly to the new rules. Applications will remain open for six months, during which eligible organisations can approach their respective EPFO regional offices for guidance and submit the required documents.