Retrospective regularization of exempt status of Provident Fund (PF) Trusts through Amnesty Scheme, 2026

The Ministry of Labour & Employment has introduced the Amnesty Scheme, 2026, via the Employees’ Provident Fund (EPF) Scheme 2026 notified on June 29, 2026. The scheme offers a one-time opportunity for retrospective regularisation of the exemption status of Provident Fund (PF) Trusts that are recognized under the Income Tax Act, 1961, but lack formal exemption under Section 17 of the EPF&MP Act, 1952, or Section 143 of the Code on Social Security, 2020. Key benefits include waivers of certain statutory requirements, such as employee headcount and corpus size, along with complete operational flexibility. The application window is set to expire on December 28, 2026. The Employees’ Provident Fund Organisation (EPFO) is conducting nationwide outreach, training, and data sharing with the Ministry of Finance to facilitate regularisation.