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The Employees’ Provident Fund Organization (EPFO) has launched the Amnesty Scheme 2026. This scheme is specifically designed for institutions that administer Provident Fund (PF) trusts under the Income Tax Act, 1961. It gives these organizations a six-month period to regularize their compliance status. The EPFO is currently accepting applications from tax-exempt provident fund trusts for regularization of their legal status as per the provisions laid down in the Finance Act, 2026, Income Tax Act, 2025 and the Social Security Code.
“Such establishments will be granted retrospective amnesty under Section 17 of the Act and Section 143 of the Social Security Code, 2020,” the Union Labor Ministry said in a statement on Sunday (July 12, 2026).
Who is eligible for the new EPFO amnesty scheme?
This scheme applies to businesses that operate a Provident Trust Fund recognized under the Income Tax Act 1961 but do not have a statutory exemption notice. This may include a range of organizations, from small businesses to large enterprises, that contribute to employee provident funds but have not formalized their exempt status.
The Amnesty Scheme introduced by EPFO provides a one-time opportunity for these eligible institutions that manage the ‘Exempt Premium Fund’ to retrospectively regularize their status.
What is an exempt reserve fund?
An “exempt provident fund” is a type of provident fund scheme that is managed by the employer through a private trust rather than regulated 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 privately managed, it must comply with the rules and regulations set by the Income Tax Department and the Ministry of Labor and Employment.
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Key Benefits of EPFO Amnesty Scheme
Under the amnesty scheme, trusts will receive exempt status and trust recognition from the time of their creation until the designated completion date. For employees, the scheme aims to provide them with greater clarity regarding the legal status of their employer’s trust. It also requires that contributors’ accounts must receive contributions and interest equal to or higher than the statutory EPFO rates for the benefits granted to be applicable. By formalizing tax-exempt PF trusts, the scheme is also expected to simplify the administration of provident fund benefits and ensure compliance with laws.
Its aim is to integrate these trusts into a coherent legislative framework while complying with relevant statutory requirements.
How to Apply for EPFO Amnesty Scheme?
The amnesty scheme is valid for six months from the date of its notification, which was June 29.
Institutions wishing to regularize their status must submit a formal application. This application must be addressed to the Center and can be sent by email to the jurisdictional regional office of EPFO.
Interested institutions can express their intention to participate in the scheme by sending an expression of interest to the provided email address (rc.exemption@epfindia.gov.in), the EPFO said in a press release.
Published – Jul 13, 2026 12:10 pm EST.