EPFO urges PF trusts to seek regularisation before December 28 deadline
EPFO urges eligible establishments to apply for retrospective regularisation of PF trust exemption status before the amnesty window closes on December 28, 2026. The one-time scheme covers tax-recognised trusts without formal EPFO exemption orders and offers certain statutory compliance relaxations
New Delhi: With less than three months remaining before the amnesty window deadline, the Employees’ Provident Fund Organisation (EPFO) on Tuesday urged eligible establishments pan-India to expedite their submissions for retrospective regularisation of exempt status.
The amnesty window remains open for a period of six months from the date of notification on July 11, 2026, expiring on December 28, 2026, according to an official statement.
Provisions for amnesty were introduced as a transitional measure in the Employees’ Provident Fund (EPF) Scheme 2026, notified on June 29 this year. These provisions offer a one-time opportunity for regularisation of the exemption status of Provident Fund (PF) Trusts that are recognised under the Income Tax Act but lack a formal exemption order granted under Section 17 of the Employees’ Provident Funds and Miscellaneous Provisions Act or the Code on Social Security.
Besides retrospective regularisation of exempt status, key benefits under the scheme include waivers of statutory requirements under the Code on Social Security — such as minimum employee headcount, corpus size, and the 3-year compliance rule — along with complete operational flexibility post-regularisation to comply either as an exempt or an un-exempt establishment, the statement said.
To ensure maximum awareness, the EPFO has rolled out extensive multi-channel initiatives across the country.
Strategic meetings and seminars have been conducted in collaboration with apex industry and market bodies, including the Confederation of Indian Industry (CII), the Institute of Chartered Accountants of India (ICAI), and the Bombay Stock Exchange (BSE). Chartered Accountants and statutory auditors have been specifically engaged to identify and assist qualifying PF Trusts. In parallel, EPFO Zonal and Regional Offices pan-India have organised nationwide seminars and workshops to engage directly with local establishments, employers, and trust members, supported by multi-media campaigns, social media outreach, and explanatory infographics simplifying procedural compliance guidelines, the statement explained.
To support applicants effectively, the Exemption Division (Head Office) has conducted dedicated hybrid training programmes for EPFO field officials posted across the country. In addition, dual-track institutional and employer training has been carried out both through online modules and physically at the Pandit Deendayal Upadhyaya National Academy of Social Security for departmental officers and employers alike.
Furthermore, the EPFO has actively coordinated with the Income Tax Department to institutionalise data sharing of exempted establishment records. This data integration focuses on identifying, cross-verifying, and bringing unnotified or non-compliant PF trusts under the statutory umbrella, while ensuring that tax-recognised trusts without formal EPFO exemption orders regularise their status promptly. EPFO Regional Offices nationwide continue active follow-ups to facilitate the submission of regularisation applications within the stipulated timeframe.
Eligible PF Trusts across India are advised to avail of this one-time opportunity to enable continuance of income tax benefits available to trusts recognised by the Income Tax Department, the statement added.
