EPFO Urges Firms to Apply for PF Trust Amnesty Scheme by December 28, 2026

The Employees' Provident Fund Organisation (EPFO) has asked eligible establishments to apply under its Amnesty Scheme, by December 28, 2026, as per CNBC TV18 news reports. 

The scheme applies to provident fund (PF) trusts that have income tax recognition but lack a formal exemption order under the relevant provident fund laws. 

The Ministry of Labour and Employment said in a press release that establishments covered by the scheme should submit their applications before the six-month window closes. 

Which Trusts Come Under the Scheme? 

The scheme covers PF trusts recognised under the Income Tax Act, 1961, but without an exemption order under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, or the Code on Social Security, 2020. 

The amnesty allows eligible establishments to apply to regularise this status. It is intended for trusts that have income tax recognition but do not hold the required formal exemption under the applicable provident fund framework. 

Scheme Notified in June 2026 

The amnesty provisions were introduced as a transitional measure under the Employees' Provident Fund Scheme, 2026, notified on June 29, 2026. On July 11, 2026, the EPFO issued a circular explaining the application process and related procedural requirements. 

The application period lasts six months and ends on December 28, 2026. The EPFO has urged eligible establishments to file their applications within the prescribed period. 

Relaxations in Statutory Conditions 

The scheme provides relaxations in certain statutory requirements under the Code on Social Security, 2020. These cover minimum employee strength, the size of a PF trust's corpus, and the three-year compliance requirement. 

These conditions are part of the provisions available to eligible establishments seeking regularisation under the amnesty scheme. 

Establishments Can Choose Their PF Structure 

After regularisation, establishments can operate either as exempt or unexempt establishments, subject to the applicable conditions. 

Exempt establishments manage their own PF trusts, while unexempt establishments fall under the EPFO's standard provident fund administration framework. 

Read More: UPI MDR Charges on Select Merchant Payments Deferred Until After Diwali, Says NPCI! 

Conclusion 

The deadline for applications under the EPFO Amnesty Scheme, 2026, is December 28. Eligible establishments must apply within the six-month window to seek regularisation of their PF trust exemption status. 

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