EPFO Amnesty Scheme 2026: One-Time Opportunity for Exempted PF Trusts to Regularize Status The Employees' Provident Fund Organisation (EPFO) has introduced a one-time Amnesty Scheme, 2026, aimed at helping establishments operating exempted Provident Fund (PF) Trusts regularize their status under the Employees' Provident Fund and Miscellaneous Provisions (EPF & MP) Act, 1952. The scheme, effective from June 29, 2026, will remain open for six months, allowing eligible employers to obtain retrospective exemption, resolve compliance issues, and align with the revised statutory framework. This initiative follows amendments in the Finance Act, 2026, which aligned the Income Tax framework with the EPF & MP Act. Under the updated provisions, recognition under the Income Tax Act is now contingent on obtaining exemption under Section 17 of the EPF & MP Act, 1952. The amnesty scheme targets establishments that have been operating recognized provident fund trusts under the Income Tax Act but lack formal exemption notifications issued by the Central or State government under the EPF law. EPFO has categorized eligible establishments into two groups: Trusts seeking retrospective regularisation that have already started complying as un-exempted establishments or are willing to comply prospectively. Trusts seeking retrospective regularisation while continuing to function as exempted establishments under the Code on Social Security, 2020. Under the scheme, successful applicants will receive retrospective exemption status and trust recognition from the trust's inception up to the cut-off date. EPFO has waived minimum employee strength and corpus requirements, and the mandatory three-year prior compliance condition will be deemed fulfilled.#code_on_social_security_2020 #employees_provident_fund_organisation #epfo_amnesty_scheme_2026 #income_tax_act_2026 #epf_mp_act_1952
