The Employees’ Provident Fund Organisation (EPFO) has introduced the Amnesty Scheme 2026, providing a one-time opportunity for establishments operating an ‘Exempted Provident Fund’ to regularise their status.
The Labour and Employment Ministry said that the scheme will remain open for a period of six months.
This Scheme applies to establishments that have been operating a Provident Fund Trust recognised under the Income Tax Act, 1961.
The Ministry said that eligible establishments shall submit a formal application through email to the concerned Regional Office.
An ‘Exempted Provident Fund’ is an employer-managed PF scheme that handles its own provident fund contributions internally through a private trust, rather than depositing them directly into EPFO.
Akashvani correspondent reports that the EPFO’s introduced Amnesty Scheme provides a one-time opportunity for eligible establishments that have been operating recognised PF trusts to regularise their status retrospectively.
It is intended to bring such trusts within a uniform statutory framework while ensuring compliance with the applicable legal provisions.
For employees, the scheme is expected to provide greater certainty regarding the legal status of their employer’s provident fund trust.
It also requires that member accounts should have received contributions and interest at par with or better than the statutory EPFO rates for the prescribed reliefs to apply.
By regularising exempted PF trusts, the scheme is also expected to make the administration of provident fund benefits more streamlined and legally compliant.
