EPFO urges eligible PF trusts to use Amnesty Scheme, 2026 before the 28 December deadline

13 October 2026

The Employees' Provident Fund (EPF) Scheme 2026, notified on 29 June 2026, carries a transitional Amnesty for Provident Fund (PF) trusts. It offers a one-time chance to regularise, with retrospective effect, the exempt status of PF trusts recognised under the Income Tax Act, 1961 but lacking a formal exemption order under section 17 of the EPF&MP Act, 1952 or section 143 of the Code on Social Security, 2020. The window runs for six months from notification and expires on 28 December 2026; operational guidelines were issued in a circular of 11 July 2026. Benefits include waivers of Code on Social Security requirements such as minimum employee headcount, corpus size and the 3-year compliance rule. After regularisation, establishments may comply either as exempt or as unexempt. EPFO is also coordinating with the Income Tax Department on data sharing to bring non-compliant trusts into the framework.