EPFO Launches 6-Month Amnesty Scheme: Check Eligibility, Benefits and How to Apply

The Employees' Provident Fund Organisation (EPFO) has introduced the Amnesty Scheme 2026, offering a one-time opportunity for eligible establishments operating exempted Provident Fund (PF) trusts to regularize their compliance status. The scheme, notified on June 29, will remain open for six months, giving employers time to submit applications and resolve long-pending compliance issues.

According to the Ministry of Labour and Employment, the scheme is designed to help eligible establishments bring their PF trusts into compliance under the existing legal framework.

What Is EPFO's Amnesty Scheme 2026?

The Amnesty Scheme 2026 provides a one-time relief mechanism for establishments that operate PF trusts recognized under the Income Tax Act, 1961, but do not have a formal exemption notification issued by the appropriate government—either the Central or State Government.

The scheme enables such establishments to regularize the legal status of their PF trusts without undergoing the usual procedural hurdles.

Who Can Benefit From the Scheme?

The amnesty scheme is available to eligible establishments that:

Operate provident fund trusts recognized under the Income Tax Act, 1961.

Do not possess an official exemption notification from the competent government authority.

Wish to regularize their PF trusts retrospectively.

Have already started functioning as non-exempted establishments or intend to continue under that category.

Want to continue operating as exempted establishments under the provisions of the Code on Social Security, 2020.

A formal application to the Central Government is mandatory to avail of the scheme.

Key Benefits of EPFO Amnesty Scheme 2026

The EPFO has announced several important relaxations for eligible establishments, including:

Retrospective recognition of exemption status from the date of the trust's formation up to the notified cut-off date.

Relaxation in the minimum employee strength and PF corpus requirements.

The requirement of maintaining compliance for three years will be treated as fulfilled under the scheme.

Pending proceedings relating to EPF dues, damages and interest may be withdrawn and treated as closed, provided employees have received contributions and interest equal to or higher than statutory rates.

Orders that have already attained finality may be treated as void from the beginning (void ab initio) under the conditions specified in the scheme.

How to Apply

Eligible establishments must submit a formal application addressed to the Central Government.

According to EPFO, applications can be submitted through the concerned regional EPFO office via email within the six-month validity period of the scheme.

Important Points Employers Should Remember

The Ministry of Labour and Employment has advised employers, stakeholders and eligible establishments to carefully review the scheme and submit applications within the prescribed time.

Since the amnesty window is available for only six months, eligible organizations should complete the application process before the deadline to take advantage of the available relaxations.