Retrospective regularization of exempt status for Provident Fund Trusts through Amnesty provisions in EPF Scheme 2026

The Ministry of Labour & Employment has introduced amnesty provisions as a transitional measure in the Employees’ Provident Fund (EPF) Scheme 2026, notified on 29.06.2026. This one-time opportunity allows the retrospective regularization of exemption status for Provident Fund Trusts recognized under the Income Tax Act, 1961, but lacking a formal exemption order under section 17 of the EPF&MP Act, 1952 or section 143 of the Code on Social Security, 2020. The provisions are valid for six months up to 28.12.2026. Benefits include a waiver of requirements like minimum employee headcount, corpus size, and the 3-year compliance rule. EPFO is conducting outreach through bodies like ICAI and coordinating with the Income Tax Department.