Employees Provident Fund Organization
Employees’ Provident Fund Organization (EPFO) said on Sunday that institutions running exempted provident fund (PF) trusts are being given a chance to regularize their legal status under the Amnesty Scheme 2026. This facility will be available for the next few months starting from June 29, 2026.
This scheme will be applicable to those institutions which are running PF Trusts recognized under the Income Tax Act, 1961, but do not have a formal exemption notification issued by the Central Government or the State Government (as applicable).
Which institutions will get the benefit?
Institutions which wish to regularize their PF Trust retrospectively and have already started following the rules as Un-exempt Establishment or have opted to do so further, will also be able to avail the benefits of this scheme.
Apart from this, institutions which wish to continue to operate as exempted institutions under the Code on Social Security, 2020, can also apply for retrospective regularization of their trust under the Amnesty Scheme.
one time special opportunity
EPFO said that Amnesty Scheme 2026 is a one-time opportunity. Through this, institutions running exempted PF trusts recognized under the Income Tax Act, 1961 will be able to regularize their legal status.
Under what rules will recognition be given?
According to EPFO, recognition under the Income Tax Act, 2025 will be given only to those provident funds which are exempted under Section 17 of the Employees’ Provident Fund and Miscellaneous Provisions Act, 1952.
Under the Amnesty Scheme, such institutions will be given the benefit of retrospective exemption under Section 17 and Section 143 of the Social Security Code, 2020.
What relief will be given?
The institutions which regularize their status under this scheme will get relaxation in the conditions related to minimum number of employees and minimum corpus (fund) of the trust under the Social Security Code, 2020.
Apart from this, the pending assessments related to PF dues, damages and interest will also be withdrawn, provided interest and contribution equal to or more than the statutory rate has been deposited in the PF accounts of the employees.
