EPFO Amnesty scheme 2026: PF Trusts have until Dec 28 to regularise
Synopsis
Thousands of PF Trusts that have Income Tax recognition but no formal EPF exemption order now have a single window — until 28 December 2026 — to regularise their status under EPFO's one-time Amnesty scheme, with waivers on corpus size, headcount, and compliance history requirements. Miss it, and the path back gets significantly harder.
Key Takeaways
The EPFO has opened a one-time Amnesty scheme for PF Trusts to regularise their exemption status by 28 December 2026 .
Eligible trusts must hold recognition under the Income Tax Act, 1961 but lack a formal order under Section 17 of the EPF&MP Act, 1952 or Section 143 of the CoSS, 2020 .
The scheme was introduced under the EPF Scheme 2026 , notified on 29 June 2026 , with operational guidelines issued via EPFO circular on 11 July 2026 .
Benefits include waivers on minimum employee headcount, minimum corpus size, and the three-year compliance requirement under CoSS, 2020 .
Post-regularisation, establishments may choose to operate as either an exempt or unexempt establishment .
The Institute of Chartered Accountants of India (ICAI) has been requested to inform its members to help identify and guide eligible trusts.
The Employees' Provident Fund Organisation (EPFO) has confirmed that Provident Fund (PF) Trusts recognised under the Income Tax Act but lacking a formal exemption order under the EPF law can apply under a one-time Amnesty scheme to regularise their exemption status — with a deadline of 28 December 2026. The scheme, introduced as a transitional measure, is aimed at resolving a long-standing compliance gap affecting a segment of PF Trusts across India.
Background and Legal Basis
The Ministry of Labour and Employment notified the Employees' Provident Fund (EPF) Scheme 2026 on 29 June 2026, which incorporated the Amnesty provisions as a transitional mechanism. The scheme targets PF Trusts that hold recognition under the Income Tax Act, 1961 but do not possess a formal exemption order under Section 17 of the Employees' Provident Funds and Miscellaneous Provisions (EPF&MP) Act, 1952, or under Section 143 of the Code on Social Security (CoSS), 2020. The Amnesty window remains open for six months from the date of notification, placing the deadline firmly at 28 December 2026.
Key Benefits for Eligible PF Trusts
Beyond retrospective regularisation of exemption status, the scheme offers meaningful relief from several compliance requirements otherwise prescribed under the CoSS, 2020. Eligible trusts stand to receive waivers on minimum employee headcount thresholds, minimum corpus size requirements, and the three-year compliance track record condition — all of which have historically been barriers for smaller or informally structured trusts. Following successful regularisation, an establishment will retain the option to continue operating either as an exempt establishment or as an unexempt establishment, providing flexibility in how it structures future compliance.
Operational Guidelines and Application Process
Detailed procedural guidelines, including the application process and documentation requirements, were issued by the EPFO through a circular dated 11 July 2026. Eligible PF Trusts are advised to refer to this circular for step-by-step guidance on how to seek regularisation within the stipulated window.
EPFO Outreach and the Role of ICAI
The EPFO has launched an outreach campaign to ensure that eligible PF Trusts are informed about the Amnesty provisions. As part of this effort, the retirement fund body has engaged professional organisations, notably the Institute of Chartered Accountants of India (ICAI). The ministry noted that chartered accountants conducting statutory and income tax audits are well positioned to identify establishments whose PF Trusts may qualify under the scheme. The ICAI has been formally requested to disseminate information about the Amnesty provisions among its members, encouraging eligible trusts to come forward before the deadline.
What Happens Next
With the deadline less than four months away, the pace of outreach will be critical. Trusts that miss the 28 December 2026 window will not benefit from the waivers on offer and may face a more complex compliance path under the CoSS, 2020. The EPFO's engagement with the ICAI signals that the government is banking on professional intermediaries to drive uptake — a model that has shown mixed results in past compliance amnesty exercises.
Point of View
Operating in a legal limbo that neither regulators nor establishments had urgency to resolve. Routing outreach through the ICAI is smart, since chartered accountants are closest to the books, but the six-month window is tight for trusts that may be unaware they even have a problem. The real test will be uptake numbers: if only a fraction of eligible trusts apply, it raises questions about whether the outreach is broad enough — or whether the compliance burden of applying still outweighs the benefit of regularisation for smaller establishments.
NationPress
2 Sept 2026
Frequently Asked Questions
What is the EPFO Amnesty scheme for PF Trusts?
It is a one-time regularisation window introduced under the EPF Scheme 2026, allowing PF Trusts that have Income Tax Act recognition but lack a formal exemption order under the EPF&MP Act, 1952 or the Code on Social Security, 2020 to retrospectively regularise their exemption status. The deadline to apply is 28 December 2026.
Who is eligible to apply under the EPFO Amnesty scheme?
PF Trusts that are recognised under the Income Tax Act, 1961 but do not hold a formal exemption order under Section 17 of the EPF&MP Act, 1952 or Section 143 of the Code on Social Security, 2020 are eligible. Such trusts must apply before 28 December 2026 to benefit from the scheme.
What benefits does the Amnesty scheme offer beyond regularisation?
Eligible trusts receive waivers on several requirements under the Code on Social Security, 2020, including minimum employee headcount, minimum corpus size, and the three-year compliance track record condition. Post-regularisation, establishments can choose to function as either an exempt or an unexempt establishment.
How can a PF Trust apply under the Amnesty scheme?
Detailed application procedures and documentation requirements are outlined in an EPFO circular issued on 11 July 2026. Eligible trusts are advised to consult this circular and, where needed, their chartered accountants, who have been specifically engaged by the EPFO through the Institute of Chartered Accountants of India (ICAI) to assist in identifying and guiding qualifying trusts.
What happens if a PF Trust misses the 28 December 2026 deadline?
Trusts that do not apply before 28 December 2026 will not be able to avail the one-time Amnesty provisions, including the compliance waivers. They would then need to pursue regularisation through the standard route under the Code on Social Security, 2020, which carries stricter requirements.
