AMNESTY, 2026 — Exempted PF Trusts
By Varun M
The third special scheme bundled into the EPF Scheme, 2026 notification — AMNESTY, 2026 — is aimed squarely at employers, not individual members: a window to regularise informally- exempted PF trusts.
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The short answer
AMNESTY, 2026 lets employer-run PF trusts that have been operating without formal exemption status retroactively regularise that status, in two named categories, within a time-limited window set out in the EPF Scheme, 2026's Annexure.
Who this is for
Some large employers run their own private PF trust rather than routing employee contributions through EPFO's general Fund — this requires formal exemption under Section 143 of the Code (see the exemption mechanism in the cluster overview). AMNESTY, 2026 addresses trusts that have been functioning in that role without ever completing the formal exemption process — a compliance gap on the employer/trust side, not something individual members need to act on directly.
Two categories, six-month window
The scheme covers two categories of previously-un-notified exempted trusts, with EPFO required to turn around applications within a set period once the window is open. As with VISHWAS, we're not asserting a specific opening date here with the same confidence as the Enrolment Campaign's confirmed 31 October 2026 deadline — if your establishment runs a PF trust and this might apply, confirm the exact window and category requirements directly with EPFO.
Distinct from the other two Annexure schemes
Three special schemes share the same Annexure, each solving a different problem: the Employees' Enrolment Campaign, 2026 (unenrolled employees), VISHWAS, 2026 (payment defaults), and AMNESTY, 2026 (trust exemption status). None of the three substitute for the others.
FAQ
A time-limited scheme in the EPF Scheme, 2026's Annexure letting employer-run PF trusts that have been operating without formal exemption status retroactively regularise that status, in two categories.
Employers running their own private PF trust who never completed the formal exemption process under Section 143 of the Code — an employer/trust-level compliance gap, not something individual members act on.
VISHWAS addresses payment defaults; the Enrolment Campaign addresses unenrolled employees; AMNESTY addresses a trust's missing formal exemption status. All three are separate Annexure schemes.
We haven't independently confirmed AMNESTY's exact opening and closing dates with the same confidence as the Enrolment Campaign's confirmed 31 October 2026 deadline. Confirm directly with EPFO.
The Scheme's Annexure describes two categories of previously-un-notified exempted trusts eligible for regularisation, with EPFO required to turn around applications within a set period once the window is open.
Last verified: 22 Aug 2026
Sources: Employees' Provident Funds Scheme, 2026 (G.S.R. 525(E), notified 29 June 2026), Annexure (AMNESTY, 2026), read directly from the Gazette notification text. Exact scheme window dates not independently confirmed to the same standard as the Enrolment Campaign's.
This is general information, not compliance or legal advice. Confirm your trust's specific exemption status and this scheme's exact terms and dates with EPFO or a qualified professional before relying on this for a compliance decision.