Employees’ Provident Fund Organisation (EPFO) launched the Amnesty Scheme, 2026 on 29 June 2026 under the Ministry of Labour & Employment

¨     Employees’ Provident Fund Organisation (EPFO) launched the Amnesty Scheme, 2026 on 29 June 2026 under the Ministry of Labour & Employment.

¨     The scheme provides a one-time six-month opportunity to exempted Provident Fund (PF) trusts to regularise their status under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952.

¨     The initiative aims to resolve pending compliance issues and provide a simplified framework for exempted PF trusts.

¨     Provident Fund (PF) trusts are employer-managed retirement savings funds that operate under the EPF framework for managing employees’ retirement benefits.

¨     These trusts provide benefits to employees that are equal to or better than those available under the statutory EPF scheme.

¨     Section 17 of the EPF & MP Act, 1952 allows establishments to obtain exemption from the statutory provident fund arrangement if they fulfil prescribed conditions.

¨     The scheme covers establishments whose PF trusts are recognised under the Income Tax Act, 1961, but do not have a formal exemption notification from the Central Government or State Government

¨     It also applies to cases where trust recognition and exemption status need alignment under the revised compliance framework.