EPFO New Amnesty Scheme for Exempted Provident Fund Trusts: Who Can Benefit and How to Apply?

The Employees Provident Fund Organisation (EPFO) has introduced a new six month Amnesty Scheme for exempted provident fund (PF) trusts. The scheme provides employers a one time opportunity to regularise pending compliance issues.

The initiative is aimed at improving regulatory compliance among exempted establishments. The scheme also simplifies process of submitting overdue documents and rectifying procedural lapses. 

What is EPFO’s New Amnesty Scheme ?

The Ministry of Labour and Employment introduced the Amnesty Scheme, 2026 to resolve a major regulatory gap for businesses operating private provident fund (PF)  trusts.

The EPFO launched this scheme to prevent companies from facing tax disqualification and legal penalties. It provide retrospective regularisation and help trusts move smoothly under a uniform compliance

Many companies set up private PF trusts under the Income Tax Act, 1961 and get formal recognition. However these companies lacked a formal exemption notification under Section 17 of the Employees' Provident Funds and Miscellaneous Provisions (EPF & MP) Act, 1952.

Who can benefit from the EPFO new Amnesty Scheme? 

This scheme applies to organisations that run a private Provident Fund Trust recognised by the Income Tax Department. But lack an official exemption notification from either the Central or State Government. The EPFO divides two categories

Category I

Establishments seeking retrospective regularisation. Organisations have already started complying as un-exempted organisations. And those that choose to opt for prospective compliance as an un-exempted establishment moving forward.

Category II

Establishments seeking retrospective regularisation. Those who choose to actively continue operating as fully exempted trusts under the new Code on Social Security, 2020.

How to Apply for the EPFO Amnesty Scheme?

The EPFO has simplified the application process. It can be submitted application through 

• Submit the formal application by writing a formal application addressed to the Central Government.
• Email the documents by sending the application electronically via email to your specific jurisdictional EPFO Regional Office.
• Express willingness by sending an official Expression of Interest (EoI) indicating the business’s intent to join the scheme.  Directly to the central desk at: rc.exemption@epfindia.gov.in.
• Complete financial audits to ensure a qualified Chartered Accountant fully audits your trust's financial accounts. If the EPF authorities order a special or compliance audit.

It must be completed within 3 months of submitting your application.

What is the Six-month timeline? 

Establishments must complete their filings. And submit expressions of interest and coordinate with regional PF commissioners before the close of December 2026.  To ensure their private trusts do not lose their essential income tax recognition. One-time regulatory window.

• Notification Date-29 June 2026

• Scheme Duration-6 Months

• Application Deadline-December 2026

This scheme is a critical risk-mitigation tool for corporate governance and finance teams. Failing to align with the revised guidelines results in the loss of Income Tax recognition. It carries financial penalties and invalidates tax deductions for PF contributions.

Businesses can protect their workers' retirement benefits and eliminate outstanding legal disputes. Corporate governance smoothly aligned with India’s upcoming Code on Social Security framework.It turns a complex administrative hurdle into a straightforward and digital route to compliance.