SF Prep

EPFO urges PF Trusts to use Amnesty Scheme 2026 before 28 December deadline

On 13 October 2026, the Labour Ministry said EPFO is driving Amnesty Scheme 2026 so Income Tax-recognised PF Trusts can retrospectively regularise exempt status before 28 December 2026.

Summary

Amnesty provisions in the Employees' Provident Fund Scheme 2026, notified on 29 June 2026, offer one-time retrospective regularisation for PF Trusts recognised under the Income Tax Act but lacking a formal exemption order under section 17 of the EPF&MP Act, 1952 or section 143 of the Code on Social Security, 2020. The six-month window expires on 28 December 2026. EPFO is running a nationwide drive with industry bodies including CII, ICAI and BSE as less than three months remain.

Key facts

Scheme
Amnesty Scheme, 2026 (EPF Scheme 2026)
Purpose
Retrospective regularisation of PF Trust exempt status
Eligible trusts
IT Act-recognised PF Trusts lacking formal exemption under EPF&MP Act s.17 / CoSS s.143
Window ends
28 December 2026 (six months from 29 June 2026 notification)
Agency drive
EPFO nationwide awareness with CII, ICAI, BSE

Practice MCQs 2 questions

Q1

Until which date does the EPFO Amnesty Scheme 2026 window for PF Trust regularisation remain open?

Show answer

Correct answer: A — 28 December 2026

PIB PRID 2322732: Amnesty window expires on 28.12.2026.
Q2 Advanced

Amnesty Scheme 2026 mainly helps which category of PF Trusts?

Show answer

Correct answer: B — IT Act-recognised trusts lacking formal EPF/CoSS exemption orders

PIB: trusts recognised under Income Tax Act but lacking formal exemption under EPF&MP Act s.17 or CoSS s.143.

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