The Employees’ Provident Fund Organisation (EPFO) has notified a one-time Amnesty Scheme, 2026, allowing establishments operating exempted Provident Fund (PF) Trusts to regularise their status under the Employees’ Provident Fund and Miscellaneous Provisions (EPF & MP) Act, 1952.The scheme, which came into effect on June 29, will remain open for six months, giving eligible employers an opportunity to obtain retrospective exemption, resolve pending compliance issues and align with the revised statutory framework.The move follows amendments introduced through the Finance Act, 2026, which aligned the Income Tax framework with the EPF & MP Act. Under the revised provisions, recognition under the Income Tax Act will be available only to provident funds that have obtained exemption under Section 17 of the EPF & MP Act, 1952.According to the Ministry of Labour and Employment, the amnesty aims to reduce long-pending litigation, bring exempted PF trusts under a uniform compliance framework and facilitate a smoother transition to the new regulatory regime.
Who is eligible?
The scheme is intended for establishments that have been operating a recognised provident fund trust under the Income Tax Act but do not possess a formal exemption notification issued by the Central or State government under the EPF law.EPFO has classified eligible establishments into two categories:
- Trusts seeking retrospective regularisation that have already started complying as un-exempted establishments or are willing to do so prospectively.
- Trusts seeking retrospective regularisation while continuing to function as exempted establishments under the Code on Social Security, 2020.
The notification states that eligible establishments will be granted amnesty retrospectively under Section 17 of the EPF & MP Act and Section 143 of the Code on Social Security, 2020.
Relief under the scheme
The amnesty offers several relaxations to encourage eligible establishments to come under the formal regulatory framework.Successful applicants will receive exemption status and trust recognition from the inception of the trust up to the prescribed cut-off date. EPFO has also waived the minimum employee strength and corpus requirements, while the mandatory three-year prior compliance condition will be deemed to have been fulfilled.The scheme also provides relief from pending legal proceedings. Assessments relating to provident fund dues, damages and interest will be withdrawn and treated as closed, provided employees received contributions and interest at rates equal to or higher than the statutory rate.Further, finalised orders in eligible cases will be treated as void ab initio, offering a clean slate to participating establishments.Applications open till DecemberRegional EPFO offices have been directed to facilitate employers in filing applications and processing requests under the scheme.With the application window remaining open until December, the amnesty is being positioned as a one-time opportunity for exempted PF trusts to regularise their status before the revised Income Tax provisions become fully operational.
Revamped centralised portal
The notification comes shortly after EPFO completed the migration of all member records to a centralised database, restoring online services for members and employers after a nationwide technology upgrade.The new digital platform introduces automated pre-validation of provident fund claims, enabling the system to identify missing information or discrepancies before applications reach EPFO offices. Members will be notified of any errors in advance and guided on the required corrections, a move expected to improve first-time claim acceptance and reduce processing delays.The upgraded portal also provides a unified dashboard where members can access PF balances, claim status, pension records and benefits from a single interface. Other features include automatic PF account transfers for Aadhaar-linked Universal Account Numbers (UANs) when members switch jobs, online responses to EPFO queries, a centralised payment architecture for faster claim settlements, and an increased auto-settlement limit of Rs 5 lakh for eligible advance claims, up from Rs 1 lakh earlier.EPFO has said the digital overhaul is aimed at improving operational efficiency, reducing paperwork and enabling member services to be processed from any authorised office across the country. During the initial stabilisation phase, however, some claims and online services may take slightly longer as additional verification checks are carried out.
