The Employees’ Provident Fund Organisation (EPFO) has introduced the Six-Month Amnesty Scheme 2026, giving companies and institutions that run Provident Fund (PF) trusts a one-time opportunity to regularize their status under the EPF and Miscellaneous Provisions Act, 1952.
According to the Ministry of Labour and Employment, the scheme is aimed at organizations whose PF trusts are recognized under the Income Tax Act but have not yet received a formal exemption notification from the Central or State Government.
The scheme will remain open for six months, and eligible employers are encouraged to apply within this period.
Who Can Benefit from the EPFO Amnesty Scheme?
The scheme is meant for institutions that operate PF trusts recognized under the Income Tax Act, 1961, but do not have the required exemption under Section 17 of the EPF Act.
The government introduced this move after changes made through the Finance Act, 2026, which aligned the income tax rules for recognized provident funds with the EPF Act.
Under the new rules, only PF trusts that receive exemption under the EPF Act will continue to enjoy recognition under the Income Tax Act.
Two Categories of Eligible Institutions
EPFO has divided eligible institutions into two groups under the Amnesty Scheme.
The first category includes organizations that have already started the process of regularizing their PF trusts and are following compliance rules as non-exempt establishments.
The second category includes institutions that are still operating as exempted establishments under the Social Security Code, 2020.
Major Benefits of the Scheme
The Amnesty Scheme offers several important benefits to eligible PF trusts.
It allows organizations to regularize their trust status by granting exemption and recognition for a specified period starting from the date the trust was established.
The scheme also relaxes certain conditions under the Social Security Code, 2020.
These include minimum employee strength, minimum fund size, and the requirement of three years of prior compliance.
Another major relief is that pending assessments related to arrears, damages, and interest can be withdrawn or waived, provided employees have received PF contributions and interest at or above the prescribed statutory rates.
How to Apply
Eligible institutions must submit a formal application to the Central Government through the concerned EPFO Regional Office by email.
Applications or expressions of interest can be sent to rc.exemption@epfindia.gov.in.
The Ministry has also stated that applicants must get their financial accounts audited by a Chartered Accountant.
If EPFO orders a special or compliance audit, it must be completed within three months of submitting the application.
