The Ministry of Labour & Employment announced on 13 October 2026 that the Employees’ Provident Fund Organisation (EPFO) is urging eligible establishments to apply for the Amnesty Scheme, 2026. This scheme allows Provident Fund (PF) Trusts recognized by the Income Tax Department but lacking formal EPFO exemption orders to regularize their status retrospectively. Eligible trusts can receive waivers for requirements like minimum employee headcount and corpus size. The application window closes on 28 December 2026.
Key points
- Deadline: Eligible PF Trusts must apply by 28 December 2026
- Benefit: Retrospective regularization of exempt status for tax-recognized trusts
- Waivers: Includes minimum employee headcount, corpus size, and 3-year compliance rule
- Goal: Enables trusts to continue receiving income tax benefits
When it applies
- notification of Employees’ Provident Fund (EPF) Scheme 2026
- deadline for Amnesty Scheme applications
Who it affects
- PF Trusts recognized under the Income Tax Act, 1961 lacking formal exemption orders
Refers to
- Employees’ Provident Fund (EPF) Scheme 2026
- Income Tax Act, 1961 (43 of 1961)
- Employees’ Provident Funds and Miscellaneous Provisions (EPF&MP) Act, 1952
- Code on Social Security (CoSS), 2020