PF Trusts Get One-Time Opportunity for Regularization under EPFO's "AMNESTY, 2026"

**Executive Summary** The Employees' Provident Fund Organisation (EPFO) has launched "AMNESTY, 2026," a one-time scheme allowing Provident Fund (PF) Trusts to regularize their exemption status by December 28, 2026. The scheme provides retrospective exemption and waives minimum employee-strength and corpus requirements for eligible establishments recognized under the Income Tax Act but lacking formal EPF Act exemption. Protection from penal action is offered to compliant trusts, provided applications and audited records are submitted within the six-month window. **Key Points / Main Content** **Eligibility and Scope** * Applies to establishments with PF Trusts recognized under the Income Tax Act, 1961, that have not obtained formal exemption under the EPF Act, 1952, or the Code on Social Security, 2020. * The scheme is a limited-time opportunity valid for six months, expiring on December 28, 2026. **Exemptions and Reliefs** * Grants retrospective exemption from the date of the PF Trust's inception up to a prescribed cut-off date. * Waives standard requirements regarding minimum employee strength and trust corpus levels usually required for exemptions. **Legal and Penal Protection** * Protects establishments from new proceedings regarding dues, damages, or interest, provided they maintained statutory contribution rates and credited interest at or above the statutory EPF rate. * Ensures that any existing proceedings initiated solely on the grounds of lacking formal exemption will be withdrawn and abated upon regularization. **Application and Compliance Requirements** * Employers must submit a prescribed application (Annexure-I) and ensure Trust accounts and individual member ledgers are audited by a Chartered Accountant. * KYC details for participating employees, including UAN, PAN, Aadhaar, and bank information, must be fully updated. * Employers are responsible for any expenses or deficiencies identified during potential Special Audits. **Submission Process** * Applications must be submitted physically at the EPFO Regional Office, Goa. * Expressions of interest may be emailed to the EPFO Head Office Exemption Division (rc.exemption@epfindia.gov.in). * A dedicated AMNESTY Helpdesk has been established at the Goa Regional Office to assist with queries. **Impact Analysis** **Eligible Establishments / Employers** **Impact** They gain a legal pathway to regularize their PF Trusts retrospectively with relaxed eligibility criteria and immunity from specific penal actions. Failure to utilize this window will result in being governed by standard, potentially stricter, provisions of the EPF Act or Code on Social Security. **Action Required** Submit the physical application (Annexure-I) to the Regional Office before the December 28, 2026, deadline; coordinate Chartered Accountant audits and update all employee KYC data. **Participating Employees** **Impact** Benefit from the formal regularization of their PF accounts and the updating of their statutory records and ledgers. **Action Required** Ensure that updated KYC information (Aadhaar, PAN, and bank details) is provided to the employer for submission. **EPFO Regional Office, Goa** **Impact** Responsible for overseeing the implementation of the scheme within the state and managing the dedicated Helpdesk. **Action Required** Process physical applications, respond to employer queries via the Helpdesk, and facilitate the regularization of qualifying trusts.

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