EPFO Amnesty Scheme 2026: What is it and who is eligible?

Published 13 July 2026 · india

The Employees’ Provident Fund Organisation (EPFO) has launched the Amnesty Scheme 2026. This scheme is specifically designed for establishments that manage Provident Fund (PF) Trusts

The Employees’ Provident Fund Organisation (EPFO) has launched the Amnesty Scheme 2026. This scheme is specifically designed for establishments that manage Provident Fund (PF) Trusts under the Income Tax Act of 1961. It provides a si month period for these organisations to regularise their compliance status. The EPFO is currently inviting applications from exempted Provident Fund Trusts to regularise their legal status in accordance with the provisions outlined in the Finance Act 2026, the Income Tax Act 2025 and the Code on Social Security. “Amnesty shall be granted to such establishments retrospectively under Section 17 of the Act and Section 143 of the Code on Social Security, 2020,” the Union Labour Ministry said in a release here on Sunday (July 12, 2026). Who is eligible for the new EPFO Amnesty Scheme?

This Scheme applies to establishments that operate a Provident Fund Trust recognised under the Income-tax Act 1961, but lack a formal exemption notification. This may include a range of organisations, from small businesses to larger enterprises, that have been contributing to employee provident funds but have not formalised their exemption status. EPFO’s introduced Amnesty Scheme provides a one-time opportunity for these eligible establishments that have been operating an ‘Exempted Provident Fund’ to regularise their status retrospectively. What is an Exempted Provident Fund? An ‘Exempted Provident Fund’ is a type of provident fund scheme that is managed by an employer through a private trust, rather than being governed and managed by the EPFO in India. In an exempted provident fund, the employer sets up a private trust to manage the contributions to the provident fund.

Although the fund is managed privately, it must comply with the rules and regulations set forth by the Income Tax Department and the Ministry of Labour and Employment. Also read| Old wine, new bottle: on the EPFO’s recent changes Key benefits of EPFO Amnesty Scheme Under the amnesty scheme, the Trusts will get exemption status and Trust recognition from the inception of the Trust up to the designated cut-off date. For employees, this scheme aims to provide employees with greater clarity on the legal status of their employer’s provident fund trust. It also requires that member accounts must receive contributions and interest that are equal to or exceed the statutory EPFO rates for the designated reliefs to be applicable. By formalising exempted PF trusts, the scheme is also expected to simplify the administration of provident fund benefits and ensure legal compliance.