Daijiworld Media Network - New Delhi
New Delhi, Jul 12: The Employees' Provident Fund Organisation has invited applications under its newly launched Amnesty Scheme, 2026, offering eligible Provident Fund (PF) Trusts a one-time opportunity to regularise their exemption status.
According to the Ministry of Labour and Employment, the scheme, notified on June 29, will remain open for six months, during which eligible establishments can apply to bring their PF Trusts into compliance with the prescribed regulatory framework.
The scheme is intended for establishments operating PF Trusts recognised under the Income Tax Act, 1961, but which do not possess a formal exemption notification issued by either the Central or State Government.
Eligible entities include establishments seeking retrospective regularisation of their trusts that have already shifted to compliance as un-exempted establishments or intend to do so prospectively. It also covers organisations seeking retrospective regularisation while continuing to function as exempted establishments under the Code on Social Security, 2020.
Under the scheme, exemption status and trust recognition may be granted retrospectively from the date of the trust's establishment up to the specified cut-off date.
The EPFO said conditions relating to minimum employee strength, corpus size and the requirement of three years of prior compliance have been waived for applicants under the scheme.
The organisation further stated that pending assessments relating to dues, damages and interest would be withdrawn and treated as closed, provided employees had received provident fund contributions and interest equal to or higher than the statutory rates. Any finalised orders passed in such cases would also be treated as void from the outset.
Eligible establishments have been asked to submit formal applications to the Central Government through the concerned EPFO Regional Office via email. Organisations interested in availing the scheme may also send an expression of interest to the designated EPFO email address, according to the official statement.