EPFO Amnesty 2026 Scheme for PF trusts: Eligibility, benefits, application process and key rules

The Employees' Provident Fund Organisation (EPFO) has introduced Amnesty Scheme, 2026, to give certain employers a one-time opportunity to regularise their provident fund trusts.

The six-month scheme is aimed at establishments that have been running private PF trusts recognised under the Income Tax Act but do not have the required formal exemption from the government. Depending on their eligibility, such establishments can either shift to the EPFO framework or continue operating as exempted PF trusts after meeting the prescribed conditions.

The scheme is valid for a period of six (6) months from the date of notification. The Scheme was notified on June 29, 2026.


Also read: EPF withdrawal rules explained: How many times can you withdraw PF for illness, marriage, education, home purchase and special circumstances?

Here's what Amnesty Scheme, 2026, offers, who can apply, and the benefits available under it.

What is the EPFO’s Amnesty Scheme 2026?

Amnesty Scheme, 2026, provides a six-month regularisation window for establishments operating private PF trusts without formal EPF exemption.

Eligible trusts may either migrate to the EPFO framework or continue as exempted trusts subject to prescribed conditions, enabling regularisation of historical exemption-related non-compliances.

Which are eligible establishments for EPFO regularisation

This scheme applies to establishments that have been operating a Provident Fund Trust recognised under the Income Tax Act, 1961, but do not possess a formal exemption notification from the appropriate government - the central government or a state government, as the case may be.

There are two categories of eligible establishments.

Category 1- Establishments that are eligible for retrospective trust regularisation are either choosing prospective compliance as an unexempted establishment or have already begun compliance as an unexempted establishment.
Category 2- Entities seeking retrospective trust regularisation that opt to continue functioning as exempted entities under the Code of Social Security, 2020.

What are the key benefits and reliefs provided to regularised PF trusts?

Retrospective Regularisation: Eligible PF trusts will receive exemption status and official trust recognition from the date the trust was established up to the specified cut-off date.

Minimum employee headcount and corpus size rules are waived. The 3-year prior compliance rule is deemed satisfied.

Pending assessments for dues, damages, and interest will be withdrawn and stand abated, provided member accounts received interest and contributions at par with or better than statutory rates. Past finalised orders will be treated as void ab-initio.

What are the mandatory employer obligations?

Eligible establishments shall submit a formal application addressed to the central government. The applications may be submitted through an email to the concerned regional office.

How to apply for the EPFO Amnesty scheme

If any establishment is interested can show its willingness for availing the scheme and may also be emailed to: rc.exemption@epfindia.gov.in.

Note that financial accounts must be audited by a chartered accountant. Also, special/compliance audits directed by EPF authorities must be completed within 3 months of the application.

New EPFO rules for private PF trusts: Key changes from EPF Scheme 1952

Fresh application requirement for existing exempted establishments

The EPF Scheme, 1952, did not prescribe a specific transition mechanism for legacy exempted establishments. EPF Scheme, 2026, requires all establishments currently enjoying exemption under the repealed legislation to apply for continuation of exemption within two years from the notification of the Social Security (Central) Rules, 2026, prescribing eligibility conditions for exemption.

Fixed tenure introduced for exemption orders

EPF Scheme, 2026, provides that exemptions shall initially be granted for a period of three years. Thereafter, renewal may be granted upon application by the employer and the trust, provided the prescribed conditions continue to be met.

Flexibility in interest declaration by exempted trusts

Subject to clarifications, EPF Scheme, 2026, permits exempted trusts to declare an interest rate commensurate with the income earned by the trust during the year. However, the declared rate cannot exceed the statutory EPF interest rate declared by the central government by more than 200 basis points (2%). This provides limited flexibility while ensuring prudent fund management and member protection.

Digital communication of trust rules

Recognising the shift towards digital governance, EPF Scheme, 2026, requires employers to circulate trust rules and subsequent amendments electronically to employees, along with translations in the language understood by most of the workforce.

Change in legal status no longer results in automatic revocation

EPF Scheme 2026 adopts a more pragmatic approach. In restructuring events, exemption status will be governed by orders of the competent authority, and the successor employer may elect either to continue with the existing exemption or surrender the exemption and migrate to the EPFO in accordance with the procedure prescribed by the Central Provident Fund Commissioner.