EPFO urges PF Trusts to use the Amnesty window under the EPF Scheme 2026
13 October 2026
Amnesty provisions were introduced as a transitional measure in the Employees' Provident Fund (EPF) Scheme 2026, notified on 29 June 2026.
They allow one-time regularisation of exempt status of PF Trusts recognised under the Income Tax Act, 1961 but lacking a formal exemption order.
The missing order is one under section 17 of the EPF&MP Act, 1952 or section 143 of the Code on Social Security, 2020.
The window is open for six months and expires on 28 December 2026.
Benefits include waiver of the minimum employee headcount, corpus size and 3-year compliance rules, with flexibility to comply as exempt or unexempt afterwards.
Operational guidelines were issued in a circular of 11 July 2026.
In plain words
EPFO Employees' Provident Fund Organisation — The statutory body that administers provident fund schemes for workers.
Exempt establishment Exempt establishment — An employer allowed to run its own PF Trust instead of depositing with EPFO.
CoSS Code on Social Security, 2020 — The labour code that consolidates social security laws including provident fund.