The Ministry of Labour & Employment has introduced a one-time amnesty scheme allowing Provident Fund Trusts to regularize their exempt status under the new Employees’ Provident Fund (EPF) Scheme 2026. This opportunity is aimed at trusts that are recognized by the Income Tax department but lack formal exemption approval from the Employees’ Provident Fund Organization (EPFO). The scheme is open for applications until 28 December 2026.
Who can apply and what they get
Provident Fund Trusts set up by employers can use this amnesty window if they hold Income Tax recognition under the Income Tax Act, 1961 but do not have a formal exemption order from EPFO under the EPF&MP Act, 1952 or the Code on Social Security, 2020.
Beyond getting their exempt status regularized retroactively, approved trusts will receive relief from several strict requirements:
- Minimum employee headcount rules will be waived
- Minimum corpus size requirements will be waived
- The three-year compliance record requirement will be waived
After regularization, establishments can choose whether to operate as exempt or non-exempt entities going forward.
The detailed application process and requirements were outlined in a circular issued by EPFO on 11 July 2026, available on the EPFO website.
What this means for you
If your employer has set up a Provident Fund Trust that is recognized by the Income Tax department but lacks EPFO’s formal exemption certificate, this scheme offers a chance to resolve that gap without penalty. The waiver of strict eligibility requirements makes regularization easier than the normal process. Your employer should consult a chartered accountant or contact the EPFO field office to understand whether the trust qualifies and to submit an application before the December 2026 deadline.