The EPFO started a nationwide drive as the amnesty scheme for regularising PF trusts ends on December 28, 2026. The Ministry of Labour and Employment said the scheme offers a one-time opportunity for trusts to get formal status. Officials urged many eligible establishments to submit their applications before the deadline.
The operational guidelines for amnesty scheme, including the manner of application and procedural requirements, were released in a circular issued on July 11, this year
The EPFO has stepped up nationwide drive as the amnesty scheme for retrospective regularisation of exempt status of Provident Fund (PF) Trusts ends on December 28, this year.
Provisions for amnesty scheme were introduced as a transitional measure in the Employees' Provident Fund (EPF) Scheme 2026, notified on June 29, 2026, the Ministry of Labour and Employment said on Tuesday. These provisions offer a one-time opportunity for regularisation of exemption status of Provident Fund (PF) Trusts that are recognized under the Income Tax Act, 1961, but lack a formal exemption order granted under section 17 of the Employees' Provident Funds and Miscellaneous Provisions (EPF&MP) Act, 1952, or section 143 of the Code on Social Security (CoSS), 2020.
The operational guidelines for amnesty scheme, including the manner of application and procedural requirements, were released in a circular issued on July 11, this year. It was valid for a period of six months from the date of notification. With less than three months remaining before the deadline, the EPFO is urging eligible establishments pan-India to expedite their submissions, the Ministry stated.
Initiatives
Key benefits under the scheme include waivers of statutory requirements under the CoSS, 2020 -- such as minimum employee headcount, corpus size, and the 3-year compliance rule -- along with complete operational flexibility post-regularisation to comply either as an exempt or an unexempt establishment.
To ensure maximum awareness, the Ministry stated that the EPFO has rolled out extensive multi-channel initiatives across the country.
Besides that, EPFO has actively coordinated with the Ministry of Finance (Department of Revenue / Income Tax Department) to institutionalise data sharing of exempted establishment records.
This data integration focuses on identifying, cross-verifying, and bringing unnotified or non-compliant PF trusts under the statutory umbrella, while ensuring that tax-recognised trusts without formal EPFO exemption orders regularise their status promptly.