EPFO Amnesty Scheme 2026: PF trusts can regularise exemption by 28 Dec
Why in the news
On 13 October 2026 the Ministry of Labour and Employment urged eligible provident fund trusts to use the Amnesty Scheme, 2026 before the window shuts on 28 December 2026, with under three months remaining.
Key facts
- Legal basis: a transitional provision in the Employees’ Provident Fund (EPF) Scheme 2026, notified on 29 June 2026. EPFO issued the operational circular on 11 July 2026.
- Who can apply: PF trusts recognised under the Income Tax Act, 1961 that have no formal exemption order under Section 17 of the EPF&MP Act, 1952 or Section 143 of the Code on Social Security, 2020.
- Benefit: retrospective regularisation of exempt status.
- Waivers: minimum employee headcount, corpus size and the 3-year compliance condition under CoSS 2020.
- After regularisation, a trust may choose to operate as an exempt or a non-exempt establishment, and income tax benefits continue.
- Deadline: six-month window ending 28 December 2026.
Outreach
- Meetings with CII, ICAI and BSE; chartered accountants and statutory auditors engaged to spot eligible trusts.
- Training for officers and employers at the Pandit Deendayal Upadhyaya National Academy of Social Security (PDUNASS).
- EPFO is sharing data with the Income Tax Department to bring non-compliant trusts under the law.
About exempted PF trusts
Some employers run their own provident fund through a trust instead of depositing contributions with EPFO. Such establishments need an exemption from EPFO to do so. The Code on Social Security, 2020 merges earlier social security laws, including the EPF&MP Act, 1952.
Exam angle
- Section 143 of CoSS 2020 deals with exemption of establishments.
- EPFO works under the Ministry of Labour and Employment.
- Remember the deadline: 28 December 2026.