India's EPFO launches six-month Amnesty Scheme for Provident Fund trusts

The Employees’ Provident Fund Organisation (EPFO) announced a six‑month Amnesty Scheme 2026, open from 29 June 2026. The scheme offers a one‑time opportunity for establishments operating Provident Fund (PF) trusts recognised under the Income Tax Act, 1961 but without a formal exemption notification, to regularise their status.

Eligible trusts fall into two categories: those already seeking retroactive regularisation and those opting to continue as exempt establishments under the Social Security Code, 2020. The scheme waives minimum employee headcount, corpus size, and the three‑year prior compliance requirement. Pending assessments for dues, penalties and interest will be withdrawn, provided member accounts have received contributions and interest at statutory rates.

Applicants must submit a formal application to the Central Government via email to the relevant EPFO regional office. The Ministry of Labour and Employment stressed that employers, stakeholders and the public should take note of the limited six‑month window.