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News: Amnesty Scheme, 2026 (of EPFO) has been launched by EPFO, giving employers operating exempted Provident Fund (PF) trusts a one-time opportunity to regularise their legal status.
About Amnesty Scheme, 2026 (of EPFO)
- Launched by: It has been launched by the Employees’ Provident Fund Organisation (EPFO), under the Ministry of Labour & Employment.
- Application of the scheme: It is meant for establishments that have been running a Provident Fund Trust recognised under the Income Tax Act, 1961, but do not have a formal exemption notification issued by either the Central Government or the State Government.
- The scheme helps employers bridge a regulatory gap between their income tax recognition and EPF exemption status without facing prolonged legal proceedings.
- Validity of Scheme: It was notified on 29 June 2026 and is valid for a period of six months from the date of notification.
- Eligible Establishments
- Category–I: These include establishments seeking retrospective regularisation of their PF trust while either:
- already complying as an un-exempted establishment, or
- Planning to continue future compliance as an un-exempted establishment.
- Category–II: These are establishments seeking retrospective regularisation and intending to continue operating as exempted establishments under the Code on Social Security, 2020.
- Category–I: These include establishments seeking retrospective regularisation of their PF trust while either:
- Key Benefits and Reliefs Provided: It offers several relief measures for eligible employers.
- Retrospective regularisation: Eligible PF trusts can obtain exemption status from the date the trust was established up to the notified cut-off date.
- Relaxation of eligibility conditions: Certain requirements under the Code on Social Security, 2020 have been waived, including:
- minimum employee strength
- corpus size rules
- requirement of three years of prior compliance
- Relief from legal proceedings: Pending assessments relating to provident fund dues, damages and interest will be withdrawn and treated as closed, provided employees have received contributions and interest equal to or higher than the statutory EPF rates.
- Also, past finalised orders covered under the scheme will be treated as void ab initio, effectively nullifying earlier proceedings.
