Key Takeaways
- The scheme was notified on 29 June 2026 by the Employees' Provident Fund Organisation under the Ministry of Labour and Employment and closes on 28 December 2026.
- It is meant only for Provident Fund Trusts that already hold Income Tax Act recognition but never received a formal exemption order under the EPF and MP Act, 1952 or the Code on Social Security, 2020.
- Regularised trusts are exempted from the minimum employee headcount rule, the minimum corpus requirement, and the three-year compliance condition under the Code on Social Security, 2020.
- Pending assessments relating to dues and damages against eligible trusts stand withdrawn once regularisation is granted.
- EPFO issued detailed operational guidelines on 11 July 2026 and is coordinating with the Institute of Chartered Accountants of India to spread awareness among establishments.
- After regularisation, an establishment can choose to continue as an exempted trust or move to regular EPFO compliance, based on what suits its operations.
Why EPFO introduced the Amnesty Scheme 2026
- Many Indian companies run their own provident fund trusts instead of routing contributions through EPFO directly. To do this legally, an establishment needs a formal exemption order under Section 17 of the EPF and MP Act, 1952, or under Section 143 of the Code on Social Security, 2020, once that Code is notified.
- Over the years, a number of these trusts secured recognition from the Income Tax Department because that recognition is what grants tax benefits on provident fund contributions. But recognition under the Income Tax Act is a separate process from exemption under labour law. Many trusts ended up operating for years with tax recognition but without the labour law exemption order, creating a genuine compliance gap that was rarely deliberate.
- The Amnesty Scheme 2026 exists to close that gap without punishing establishments for a procedural mismatch between two different regulatory frameworks. It gives employers a defined window to formalise their position instead of facing open-ended legal exposure.
Who is eligible for the EPFO Amnesty Scheme 2026
- The establishment must be operating a Provident Fund Trust that already holds recognition under the Income Tax Act, 1961.
- The trust must not hold a formal exemption notification under Section 17 of the EPF and MP Act, 1952, or under the corresponding provision of the Code on Social Security, 2020.
- The establishment must be willing to submit audited financial statements and trust records for the period it seeks to regularise.
- The application must be filed within the six-month window ending 28 December 2026, since this is explicitly a one-time opportunity and not a recurring facility.
Key benefits of regularising under the scheme
| Relief granted | What it means for the employer |
|---|---|
| Retrospective regularisation | The trust's exempted status is recognised from an earlier date, closing the legal gap without a fresh penalty. |
| Waiver of minimum employee count | Smaller trusts that would not normally qualify for exemption can still be regularised under this window. |
| Waiver of minimum corpus requirement | Trusts with a modest accumulated fund are not disqualified on fund-size grounds alone. |
| Relief from the three-year compliance rule | Establishments do not need to show three continuous years of prior compliance to qualify. |
| Withdrawal of pending assessments | Ongoing EPFO assessments for dues and damages against the eligible trust are dropped on regularisation. |
Documents typically required
- Trust deed and rules governing the Provident Fund Trust
- Income Tax Act recognition order for the trust
- Audited financial statements and actuarial valuation reports for the relevant years
- Details of employee membership and contribution records
- A board resolution authorising the application for regularisation
How to apply for the EPFO Amnesty Scheme 2026
- Prepare an expression of interest along with the trust deed, Income Tax recognition order and latest audited accounts.
- Send the expression of interest by email to the concerned Regional Provident Fund Commissioner's office, or to rc.exemption@epfindia.gov.in as advised in EPFO's operational guidelines.
- Await scrutiny by the regional office, which may raise queries or ask for additional documentation.
- Submit the complete application with all supporting records once the regional office confirms the checklist.
- Track the application status through the regional office, since the scheme does not currently run through a dedicated online portal.
What happens if an eligible trust misses the deadline?
The scheme is explicitly framed as a one-time window. Establishments that do not apply by 28 December 2026 lose the relief on minimum employee count, corpus size and the three-year compliance requirement and continue to carry the same compliance ambiguity they had before the scheme was notified.
Trusts that miss the window can still apply for exemption later through the regular process under Section 17 of the EPF and MP Act, 1952, but without the amnesty-specific waivers or the withdrawal of pending assessments.
Frequently Asked Questions
Who needs to apply under the EPFO Amnesty Scheme 2026?
Establishments that run a Provident Fund Trust recognised under the Income Tax Act, 1961 but that never received a formal exemption order under the EPF and MP Act, 1952, or the Code on Social Security, 2020.
What is the deadline to apply?
The scheme was notified on 29 June 2026 and applications close on 28 December 2026, a six-month window.
Does the scheme apply to employees directly?
No, employees do not need to take any action. The scheme is for employers to regularise the trust, though employees benefit from stronger legal certainty over their fund.
Will pending EPFO assessments against my trust be dropped automatically?
Pending assessments for dues and damages are withdrawn once the trust is granted regularisation under the scheme, not automatically on filing the application.
Can a trust choose to move to regular EPFO compliance after regularisation?
Yes, once regularised, the establishment can choose to continue operating as an exempted trust or shift to depositing contributions directly with EPFO.
Where should the application be sent?
Applications and expressions of interest go to the concerned Regional Provident Fund Commissioner's office, with a copy to rc.exemption@epfindia.gov.in as per EPFO's operational guidelines dated 11 July 2026.
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