कर्मचारी भविष्य निधि संगठन
Employees' Provident Fund Organisation
(श्रम एवं रोजगार मंत्रालय, भारत सरकार)
(Ministry of Labour & Employment, Government of India)
मुख्य कार्यालय / Head Office
प्लेट ए, ग्राउंड फ्लोर, ब्लॉक-II, ईस्ट किदवई नगर, नई दिल्ली-110023
Plate A, Ground Floor, Block II, East Kidwai Nagar, New Delhi-110023
Website: www.epfindia.gov.in, www.epfo.gov.in
No.: Exemption/AMNESTY-2026/[E.III/10(58)/2025]
Date: 11.07.2026
To
All ACC (Hq.) / ACC (Zones)
RPFC-I / II / Officers-in-Charge of Regional Offices
RPFC-II/ APFC in-charge of District Offices
Subject: Launch of "AMNESTY, 2026" for regularisation of exemption status of Provident Fund Trusts recognised under the Income Tax Act, 1961 (43 of 1961) but not granted formal exemption under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 / the Code on Social Security, 2020.
Madam/Sir,
Vide notification No. G.S.R. 525(E) dated 29.06.2026, the Central Government has notified the Employees' Provident Funds Scheme, 2026 (hereinafter referred to as the "EPF Scheme, 2026"). Part C of the EPF Scheme, 2026 introduces AMNESTY, 2026, a one-time scheme for regularisation of the exemption status of Provident Fund Trusts that are recognised under the Income Tax Act, 1961 (43 of 1961), but which have not so far been granted formal exemption under section 17 of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the "Repealed Act") or section 143 of the Code on Social Security, 2020 (hereinafter referred to as "the Code").
2. Duration
In terms of sub-paragraphs (2) and (3) of Part C of the Annexure to the EPF Scheme, 2026, AMNESTY, 2026 shall remain valid for a period of six (6) months from the date of notification of the EPF Scheme, 2026, i.e., up to 28.12.2026. The duration may be extended further, for a period not exceeding six (6) months, on the recommendation of the Central Board of Trustees, Employees' Provident Fund (hereinafter referred to as the "Central Board").
3. Retrospective Grant and Coverage
In terms of sub-paragraph (4) of Part C, establishments which have applied for AMNESTY, 2026 shall be granted exemption retrospectively under section 17 of the Repealed Act read with paragraphs 27 and 27A of the Employees' Provident Funds Scheme, 1952, and section 143 of the Code. The Explanation appended to the said sub-paragraph clarifies that this dispensation applies to establishments operating a Provident Fund Trust on the strength of recognition granted under the Income Tax Act, 1961 (43 of 1961), which do not have a formal notification of exemption from the appropriate Government under the Code or the Repealed Act.
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4. Eligible Categories
(a) Category-I: Establishments seeking retrospective regularisation of exemption for their Provident Fund Trusts, which have already commenced compliance as an un-exempted establishment, or which opts for prospective compliance as an un-exempted establishment. Category-I is further sub-categorised, under the Employees' Provident Funds Scheme, 2026, into (i) Trusts maintained for excluded employees, or (ii) Trusts maintained for non-excluded employees.
(b) Category-II: Establishments seeking retrospective regularisation of exemption for their Provident Fund Trusts, while opting to continue as an exempted establishment under the Code.
5. Dispensations Available:
5.1 Category-I Establishments
(i) Retrospective exemption of the establishment and recognition of the Trust from inception up to the cut-off date, i.e., the date from which the establishment commences (or, for prospective cases, proposes to commence within the validity period) compliance as an un-exempted establishment;
(ii) The period of the Trust's operation shall be deemed to satisfy the three-year compliance requirement otherwise prescribed for grant of exemption under the Code;
(iii) Waiver of the minimum employee-strength and/or corpus criteria otherwise prescribed for grant of exemption under the Code;
(iv) Permission for transfer of Provident Fund balances to the Employees' Pension Scheme, 1995 and/or the Employees' Pension Scheme, 2026, in respect of non-excluded employees in service as on the cut-off date, who were mandatorily required to be enrolled under the Employees' Pension Scheme, 1995 but had not been so enrolled;
(v) No proceeding for assessment of dues shall lie against the establishment merely on the ground of absence of formal approval/notification of exemption, provided the rate of contribution and interest credited to member accounts is at par with, or better than, the statutory rate; any such proceeding already pending shall stand withdrawn and abated;
(vi) Similarly, no proceeding for assessment of damages and interest shall lie on this ground alone, subject to the same condition as to the rate of contribution/interest; any such proceeding already commenced but not completed shall stand withdrawn and abated;
(vii) Notwithstanding (v) and (vi) above, assessment of dues, damages and interest shall continue to apply in respect of left-out employees, and in respect of delay in transfer of funds from the establishment to the Trust, or delay in transfer of funds under paragraph 28 of the Employees' Provident Funds Scheme, 1952;
(viii) Where an order of assessment of dues, damages or interest has already been completed and issued, such order shall be treated as void ab initio, and any amount already recovered shall be adjusted against future dues of the establishment, subject to the establishment's right of appeal under section 23 of the Code;
(ix) The establishment shall continue to be liable for surcharge for any violation of, or deviation from, the prescribed pattern of investment applicable to exempted establishments, for the period from inception of the Trust till the date of compliance as an un-exempted establishment.
5.2 Category-II Establishments:
Category-II establishments shall, in addition to the requirements specified in Para 5.1 also comply with the provisions of the Code, the rules framed thereunder including the prior conditions specified therein, and the EPF Scheme, 2026.
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6. Responsibilities of the Establishment availing AMNESTY, 2026
(i) File an application in Annexure -I for availing the benefit of AMNESTY, 2026
(ii) Furnish the list of employees in service/contributing as on the cut-off date, as well as those who have left service but whose accounts remain unsettled, together with accumulations to their credit; any liability arising from disputes relating to service/benefits for the period prior to the cut-off date shall be borne by the employer;
(iii) Ensure that the Trust’s accounts, including individual members’ ledger accounts, have been audited by a Chartered Accountant (CA) as on the cut-off date;
(iv) Continue to handle disputes relating to membership, contributions and benefits of employees who left service in the past and whose accounts were settled by the Trust; liability arising from such disputes for the period prior to the cut-off date shall be borne by the employer;
(v) Furnish details of investments and transactions from inception of the Trust till the cut-off date for verification by experts/expert agencies as may be specified by the Commissioner;
(vi) Make good any losses arising from sale/purchase of securities by the Trust, and pay any surcharge or penalty for deviation from the prescribed investment pattern;
(vii) Bear liability for shortcomings/irregularities noticed in the management of accounts, funds and investments during Compliance Audit/Special Audit of the Trust;
(viii) Ensure transfer of corpus from the Trust to the Fund, in the manner and time frame communicated by the Commissioner, where not already done;
(ix) Render full cooperation and produce records of the Trust/establishment on demand by EPF authorities;
(x) Ensure completion of the Compliance Audit and Special Audit within three (3) months from the date of application for AMNESTY, 2026;
(xi) Bear the charges for the Special Audit, as intimated by the EPF authorities.
