Labour Code Advisor

Central

EPF

Press release on Retrospective regularization of exempt status of Provident Fund (PF) Trusts through Amnesty Scheme, 2026

Central published this gazette notification (Gazette ID: central-press-release-on-retrospective-regularization-of-exempt-status-of-provident-fund-pf-trusts-through-amnesty-scheme-2026) on 2026-10-13, filed under EPF. The purpose of this notification is to encourage voluntary compliance and regularization of exempt PF Trusts through a one-time amnesty scheme, promoting a stable and compliant EPF ecosystem.

Issue Date
Published
Gazette ID central-press-release-on-retrospective-regularization-of-exempt-status-of-provident-fund-pf-trusts-through-amnesty-scheme-2026
Category EPF
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Statutory Compliance Summary Compliance Deadline: 2026-12-31

Action Required

Employers with exempt PF Trusts must apply for regularization under the Amnesty Scheme, 2026, and rectify any past non-compliances to avoid future penalties. They should review their EPF trust's exempt status and ensure compliance with the scheme's requirements.

Target Roles:
HR DirectorPayroll ManagerCompliance OfficerEmployer
Industries Impacted:
All

Statutory Penalty Risk

Penalties and fines as per the EPF Act, 1952, may apply in case of non-compliance or failure to regularize exempt status

Statutes & Rules Amended

  • EPF Act, 1952
  • EPF Scheme, 1952

Compliance Impact

Action RequiredEmployers with exempt PF Trusts must apply for regularization under the Amnesty Scheme, 2026, and rectify any past non-compliances to avoid future penalties. They should review their EPF trust's exempt status and ensure compliance with the scheme's requirements.
Compliance Deadline
Statutory PenaltyPenalties and fines as per the EPF Act, 1952, may apply in case of non-compliance or failure to regularize exempt status

Purpose

The purpose of this notification is to encourage voluntary compliance and regularization of exempt PF Trusts through a one-time amnesty scheme, promoting a stable and compliant EPF ecosystem.

Summary

The Central Government has introduced an Amnesty Scheme, 2026, to provide retrospective regularization of exempt status for Provident Fund (PF) Trusts, allowing them to rectify past non-compliances. This scheme aims to promote compliance and reduce litigation related to EPF exemptions.

Frequently Asked Questions

Which ministry issued this gazette notification (central-press-release-on-retrospective-regularization-of-exempt-status-of-provident-fund-pf-trusts-through-amnesty-scheme-2026)?
Central issued this notification, published on 2026-10-13.
What is Gazette Notification central-press-release-on-retrospective-regularization-of-exempt-status-of-provident-fund-pf-trusts-through-amnesty-scheme-2026 about?
The purpose of this notification is to encourage voluntary compliance and regularization of exempt PF Trusts through a one-time amnesty scheme, promoting a stable and compliant EPF ecosystem.
Where can I find the official PDF for this notification?
The official notification is published by the respective State Government and is linked directly from this page for your reference and download.
What compliance action is required under Gazette Notification central-press-release-on-retrospective-regularization-of-exempt-status-of-provident-fund-pf-trusts-through-amnesty-scheme-2026?
Employers with exempt PF Trusts must apply for regularization under the Amnesty Scheme, 2026, and rectify any past non-compliances to avoid future penalties. They should review their EPF trust's exempt status and ensure compliance with the scheme's requirements. The compliance deadline is 2026-12-31.
Who is impacted by Gazette Notification central-press-release-on-retrospective-regularization-of-exempt-status-of-provident-fund-pf-trusts-through-amnesty-scheme-2026?
This notification primarily targets HR Director, Payroll Manager, Compliance Officer, Employer across the All sector(s).
What are the statutory penalties for non-compliance with Gazette Notification central-press-release-on-retrospective-regularization-of-exempt-status-of-provident-fund-pf-trusts-through-amnesty-scheme-2026?
Non-compliance with the provisions of this notification may attract: Penalties and fines as per the EPF Act, 1952, may apply in case of non-compliance or failure to regularize exempt status.