Epf Guide

NATIONAL ACADEMY FOR TRAINING AND RESEARCH IN SOCIAL SECURITY
READING MATERIAL
Workshop For Employers/EPF Members

Of Unexempted Establishments
18TH – 19TH December 2007
Study Guide
on
Employees’ Provident Funds & Miscellaneous Provisions Act, 1952
Employees’ Provident Funds Scheme, 1952
Employees’ Pension Scheme, 1995
Employees’ Deposit Linked Insurance Scheme, 1976
DR. SYAMA PRASAD MOOKERJEE INSTITUTE OF

SOCIAL SECURITY ADMINISTRATION,
Employees’ Provident Fund Organisation
(Ministry of Labour & Employment, Govt. of India)
Sector – 16A, Near Old Faridabad Nation Highway Crossing,
Faridabad – 121 002 (Haryana)
Phone No: 0129-2297894, 2226123; Fax No: 0129-2297898
EMPLOYEES’ PROVIDENT FUND ORGANISATION
MISSION
Our Mission is to extend the reach and quality of publicly

managed old-age income security programs through consistent and
ever-improving standards of compliance and benefit delivery in a
manner that wins the approval and confidence of Indians in our
methods, fairness, honesty and integrity, thereby contributing to the
economic and social well-being of Indians.
SOCIAL SECURITY
Social Security refers to Protection which Society provides for its

members through a series of public measures against the economical
and social distress caused by stoppage or reduction of earnings
resulting from sickness, maternity, injury, old age, unemployment and
death.
E.P.F.O.
In the forefront of change in delivery of publicly managed service
FOREWARD
Employees’ Provident Funds & Misc. Provisions Act, 1952 and the Schemes framed there under provide
various benefits like contributory P.F., Pension & Insurance as a measure of Social Security to the
employees working in factories engaged in specified Industries & other Establishments to help them
during their old age and in the case of permanent incapacitation and their families in the case of death
of the employee. It provides financial security to the members / family/ dependents of a diseases
employee.
In the present era of unprecedented change triggered by economic reforms and globalization, EPFO is
endeavoring to reposition itself and align with the changing business environment. NATRSS and its
Zonal Training Institutes are re-activating and re-inventing their roles to enable Employees’ Provident
Fund Organization reposition itself to meet the ever increasing aspirations and demands from the
stockholders.
In this back-ground Dr. Syama Prasad Mookerjee Institute of Social Security Administration
(SPMISSA), Zonal Training Institute, North Zone, Faridabad has decided to organize a two-day
workshop on the Employees’ Provident Funds & Misc. Provisions Act, 1952 and Schemes on 27th &
28th September, 2007 to explain / educate the employers, about the salient provisions of the Act &
Schemes framed thereunder.
In the workshop, focus will be laid on practical exercises about calculation of various benefits available
under the EPF Scheme, 1952, EDLI Scheme, 1976 and EPS-95, which would enable the participants to
pass on this knowledge amongst their employees.
In order to remove basic doubts of the participants on the benefits of PF, Pension and Insurance
Scheme, a separate chapter on Frequently Asked Questions (FAQs) giving clarifications on the
probable doubts has been included. The course material also includes specimen of various returns and
forms to be submitted by the employers, conditions for grant of exemption etc. Employees’ Pension
Scheme-95 provisions have also been explained in detail.
It is felt that this booklet will have value addition to the participants and would always act as a handy
guide and reference book for them
(S. A. A. Abbasi)
REGIONAL P.F. COMMISSIONER-I
Faridabad
18th December 2007
CONTENTS
SUBJECT Page
No.
I. TO WHOM THE EPF & MP ACT, 1952 APPLIES? 1-3
II. EXEMPTION 4
III WHAT EMPLOYEES SHOULD KNOW
.
1. Know your Provident Fund 5-6
2. Who is eligible to become a PF Member? 7-8
3. Bill of Rights of Employees 9
4. Benefits to Members
Benefits under EPF Scheme 1952 10
i. (Final Settlement, Advances/Withdrawls)
ii. Benefits under EPS scheme 1995

(Member Pension, Widow Pension, Children Pension, 10-11
Parent Pension, Orphan Pension, Scheme Certificate,
Withdrawl Benefit)
iii Benefits under EDLI Scheme 1971 12

(Assurance Benefit)
5. Payment of Contribution 13
-Resolution of Disputes
6. Provident Fund Advances/Withdrawal 17
7. How to withdraw PF and Other Benefits 22
8. Transfer of PF Accounts 28
9. Mode of Payment of benefit 29
10. Importance of Nomination Form 33
11. How the Pension is calculated? 35

- Main Features of EPS’95 & Practical Exercises - ANNEXURE-
ANNEXURE- I (1 to 80)
12. Supply of Annual PF Statement of Accounts 36-37
IV. WHAT EMPLOYERS SHOULD KNOW

1. Role of Employer 38
2. Kind Attention - Employers 39
3. Delivery of Employee’s Provident Fund Service in the establishment 45
- Who is a Model Employer
4. Bill of Rights of Employers 46
5. Duties of Employers 47
6. Forms and initial/Monthly/Annual Return required to be filed by 48
employer under EPF’52, EPS’95&EDLI’76 schemes.
7. Default in payment of dues by Employer-Consequences 52
V. GRIEVANCE REDRESSAL SYSTEM IN EPFO 53
VI. RATE OF INTEREST 54
VII. “REINVENTING EPF INDIA”
– Mordernisation Project taking leverage of Information Technology
1. Salient features of the EPFO Business Process 55

Re-engineering (BPR) Project
2. EPFO’s Existing Legacy & New BPR System 57
3. Business Number (BN) 59
4. Social Security Number (SSN) 60
5. Revised Establishment Monthly Return (R1) 61
6. Expectations From Employers Regarding Filing Of 61A

Monthly Return R1
7. Electronic filing of e-return R1 62

(Frequently Asked Questions & Answers)
8. New Challans for remittance of dues by employers 66
9. Frquently Asked Questions and Answers on SSN 68
10. Revised Claim Forms for remittance of dues by employers 70
i. New Form T1 (substituting Form19/31)
ii. New Form T2 (substituting Form 10D/10C)
iii. New Form T3 (substituting Form 10,10D&5IF)
iv. New Form T4 (substituting Form 13)
11. Banking Arrangements
i. Frequently Asked Questions & Answers for Employers 71
ii. Frequently Asked Questions & Answers for EPF Members 74
VIII. CLAIM FORMS (PRE-BPR)) - ANNEXURE – II (1 to 41) 75
i. Form 13- - (II-
(II-1)
ii. Form 14 (II-
(II-4)
iii. Form 19- (II-
(II-8)
iv. Form 20 (II-
(II-10)
v. Form 31- (II-
(II-14)
vi. Form 10C- (II-
(II-18)
vii. Form 10D (II-
(II-22)
viii Form 5 IF (II-
(II-32)
ix. Returns & Rejection-Points to be checked while filling up claim (II-
(II-36)
papers
-Transfer of PF from one establishment to another (II-
(II-39)
-Death Claims (II-
(II-40)
IX. Frequently Asked Questions(FAQs) 76-
76-92
X . EPFO Offices in North Zone 93-100
Supplementary Material :
Compact Disc containing soft copies of all claim forms and
statutory returns’ proformae in both Pre-BPR and
Post-BPR scenario is being enclosed with this booklet .
EMPLOYEES’ PROVIDENT FUND ORGANISATION
The Employees’ Provident Fund Organisation is a statutory body under the Ministry of Labour,
Government of India, New Delhi. It administers Social Security Schemes framed under the Employees’
Provident Funds & Miscellaneous Provisions Act, 1952 (Central Act) namely Provident Fund, Pension and
Insurance to industrial employees. These benefits are extended to all the establishments which employ 20
persons.
2. The Employees’ Provident Fund Organisation is an All India Organisation having its offices in all
state capitals, cities, towns and districts with its headquarters at New Delhi. It is administered by the
Central Board of Trustees – Employees’ Provident Fund comprising representatives from employees,
employers and the Central/State Government. At state level, a Regional Committee overseas the
compliance and service delivery.
3. The Employees’ Provident Fund is made applicable to an employee from the date of his joining the
establishment and recovers contribution at the rate of 12% of basic wages and the dearness allowance and
the employer also gives his matching share. Every member of Provident Fund is automatically governed
by Pension and Insurance Schemes. Similar to government employees, the industrial employees are also
eligible to avail the monthly pension after their superannuation and family pension in case of their death.
In case of death of a Provident Fund member, while in service, apart from his own savings under
Employees’ Provident Fund along with interest, the family is eligible for an insurance cover upto a ceiling
of Rs.60,000/-. During life time, a member can avail withdrawals from his Provident Fund for Housing,
Marriage, and Illness etc. The industrial employees numbering around 3.9 crores serving in 3.6 lakhs
establishments are covered by these benefits.
4. The bankers of the Employees’ Provident Fund Organisation is the State Bank of India. It collects
the EPF dues from employers through all its branches and also acting as portfolio manager for the
investment of EPF monies. To meet the administration cost, the Employees’ Provident Fund Organisation
levies administrative charges from employers. To realize the dues from defaulting establishments,
stringent penal provisions are enforced by Regional Provident Fund Commissioners.
5. The Employees’ Provident Fund Organisation, to develop the human resources has set up its own
Training and Research Wing known as National Academy for Training & Research in Social Security
(NATRSS). It imparts training to its own officers and staff and also to its valuable clients namely
employees and employers. This Academy has its units in all the four zones of the Organisation. A
systematic quality training is being imparted thereby the skill of the officers and staff is being improved in
administering the Social Security Schemes.
6. Employees’ Provident Fund Organisation has embarked for a modernization plan of Re-inventing
EPF India through Business Process Re-engineering. This approach will benefit the employees, employers
and the Employees’ Provident Fund Organisation in providing the world class service to all its clients.
Currently as part of the said project, the EPFO has started allotting National Social Security Number
(NSSN) to all the EPF Members which will ensure unique identity to them.
“SERVICE IS OUR MOTTO”

Chapter I
TO WHOM THE PROVIDENT FUND ACT APPLIES?
(1) The Employees’ Provident Funds & Miscellaneous Provisions Act, 1952, is
applicable to –
All establishments/Factories; included in the list of notified Industries and
class of establishments. The minimum number of persons employed should
be 20.
The Central Government after giving two months notice is empowered to
apply the act to any establishment employing less than 20 persons, by
notification in the official gazette.
‘Person’ includes regular, casual, piece rated, part time, temporary and
contract employees, etc.
The Provident Fund Act will come into force in an establishment from the
very date of set up or commencement of business excepting certain class of
establishments specified excluded under Section 16 of the Act.
It is the duty of an employer to seek registration under the Provident Fund
Act from the nearest Provident Fund Office.
If the Provident Fund Act is not made applicable to an eligible establishment,
any person may inform the name of such establishment and its location to
the nearest Provident Fund Office.
Departments or branches of an establishment whether situated in the same
place or different places shall be treated as parts of the same establishment
for coverage under the Act.
The Act once applied will continue to apply to the establishment even if the
number of employees fall less than 20 after coverage.
The Employees’ Provident Fund Act is applicable to the cinema theatres
employing 5 or more workers.
(2) Registration – Issue of Provident Fund Code Number- to an establishment.
A Registration number, otherwise known as Code Number is issued to

every establishment/Factory to which the Provident Fund Act is applied.
It is issued by the Regional Provident Fund Commissioner under whose
jurisdiction the Establishment is located.
Normally, in case of a Factory establishment, the Code No. is allotted by the
Regional Provident Fund Commissioner under whose jurisdiction the Factory
is located; and not with reference to the location of the Head Office or the
Administrative or corporate office.
A contractor who is employing 20 persons and engaged in the work of
different establishments may obtain a separate code number. The
compliance should be reported to all the establishments for which he is
working as a contractor.
(3) Time Limit for issue of Code Number:
 Code number to an establishment is issued within 3 days by the Regional

Provident Fund Commissioner, on receipt of the following:-
The employer should submit the application in the prescribed form. It
can be collected from the EPF Office or can be downloaded from the
EPFO website viz. “www.epfindia.com”. Guidance/Assistance can be
availed from any office of the Employees’ Provident Fund
Organisation.
The application alongwith the proof of set up of establishment etc. to
be submitted by the employer, duly enclosing a Bank Demand
Draft/Pay Order towards the Employees’ Provident Fund dues along
with the prescribed initial returns. (i.e. Form 5A/9 etc.)
The establishment will come into the compliance fold from the date of
application of the Act to it.
(4) Voluntary application of Act:
The following category of establishments can seek voluntary application of the

Employees’ Provident Funds & Miscellaneous Provisions Act, 1952:-
(i) Any establishment which is not employing 20 persons (including contract

workers); and
(ii) Establishments employing 20 persons but not falling in the list of notified
industries/class of establishments.
Requirements:
(i) The employer and the majority of employees should give their
willingness in writing, and the application should be forwarded to the
Regional Provident Fund Commissioner concerned. The application
form can be obtained from any Employees’ Provident Fund Office.
(ii) Request for application of the Act should be from a prospective date.
(5) Provident Fund Account Number:

On becoming a member of Employees’ Provident Fund, each employee is assigned
a Provident Fund number. This number shall indicate the Region (State), Regional
Provident Fund Commissioners jurisdiction Code, Number assigned to the establishment
followed by number allotted to the employee as indicated below.
Region Code RPFC’s Jurisdiction No. assigned Employee

(SROs) to the establishment. Provident Fund No.
--- --- --- ---

e.g.
HR GRG 46400 956
(SRO-Sub-Regional Office, HR- Haryana , GRG- Gurgaon )
An account number given to an employee viz. HR/GRG/46400/956, denotes – HRis

the Region, GRG represents the Office in which his accounts are kept, 46400 is the
identification (code) number of his establishment, 956 is the account Number allotted to
the employee.
(6) Importance of Account Number:
The Account No. assigned to a member is important for all transactions with the
Employees’ Provident Fund Organisation. All correspondence with the Provident Fund
Office should necessarily bear the Code No. of the Establishment and/or the Account
number of an employee, as the case may be.
The identification of an establishment and the Provident Fund member is possible

only with reference to the code No. and Account No. assigned.
Whenever a member visits the Provident Fund Office, he should furnish his PF
Account Number and Establishment Code Number. This will help the Employees’
Provident Fund Organisation to give prompt and speedy service.
On changing the employment, the employee will be given a fresh account number.
It is the duty of the employer to communicate the Provident Fund Account number to the
employees.
YOUR PROVIDENT FUND GIVES YOU

PENSION AND INSURANCE COVER
Chapter II
EXEMPTION
On application of the Provident Fund Act to an establishment, the employer may

seek exemption from the operation of Provident Fund Scheme or Pension Scheme or
Employees’ Deposit Linked Insurance Scheme or from all. The basic condition is that
majority of employees should opt for the exemption and the benefits of the private
Provident Fund/Pension Scheme should necessarily be at par or more than the Statutory
Schemes. For exemption from EDLI Scheme, the insurance benefits payable to the
employees should be more favourable than the Statutory Scheme. On grant of exemption,
the Board of Trustees constituted by the Employer shall handle the Provident Fund matter
relating to investment, maintenance of account and settlement of Provident Fund accounts
etc. to the members – such establishments are known as exempted establishments. The
exempted establishments should maintain their own Provident Fund recognized by
Income Tax. The rate and manner of crediting interest should not be less than the one
declared for the members of the unexempted establishments.
An individual member and a class of employees may also seek exemption from the
Employees’ Provident Funds Scheme, 1952 if he/they desire(s) to join the private
Provident Fund scheme of the establishments. Similar provision is also available under
Employees’ Deposit Linked Insurance Scheme, 1976. However, no individual and class of
employees can avail exemption from the Employees Pension Scheme, 1995.
The provisions of the ‘Act’ will continue to apply to exempted establishments, as the
exemption is granted from the operation of Scheme/s only.
Even after grant of exemption, the Regional Provident Fund Commissioner

concerned shall monitor and control the functioning of an exempted establishment through
regular inspections.
SERVICE IS OUR MOTTO

Chapter III
1. KNOW YOUR ‘PROVIDENT FUND’
Provident Fund:
Provident Fund is a Social Security Benefit to employees.

It is a compulsory saving by an employee during his employment.
It is meant for old age.
This is required to be availed on retirement from service.
An employee who contributes to Provident Fund is also eligible to receive a
matching contribution from his employer.
Your Provident Fund is named as “Employees’ Provident Fund”.
Employees’ Provident Fund Act/Scheme:
Employees’ Provident Fund is set up under the Central Act viz. Employees’
Provident Funds & Miscellaneous Provisions Act, 1952, in the year 1952.
It is applicable throughout the country (except Jammu & Kashmir).
It is applicable to almost all establishments falling under the industries/class of
establishments, wherein 20 persons are employed.
In the case of cinema theatres workers, it is applicable to such establishments
wherein 5 persons are employed.
Benefits to an employee are provided through the schemes framed under the ‘Act’.
Provident Fund benefits are provided under the Employees’ Provident Funds
Scheme, 1952.
Pension benefits are provided under the Employees’ Pension Scheme, 1995.
Insurance Benefits are provided under the Employees’ Deposit Linked Insurance
Scheme, 1976.
A member of Employees’ Provident Fund is automatically eligible for Pension and
Insurance benefits without paying any additional amount of contribution.
Employees’ Provident Fund Organisation(EPFO):
Employees’ Provident Fund Organisation is administering the above Schemes.

Employees’ provident Fund Organisation is a statutory body under the Ministry of
Labour, Government of India.
It is an all India Organisation having its offices in all State Capitals, Cities, Towns
and Districts.
The Employees’ Provident Fund is administered by Central Board of Trustees –
Employees’ Provident Fund.
The Central Board of Trustees, Employees’ Provident Fund consist of
representatives from Employees’ Association, Employers Association and
Central/State Governments.
Honorable Minister for Labour, Government of India is the Chairman of Central
Board of Trustees, Employees’ Provident Funds.
The Chief executive of the Organisation is the Central Provident Fund
Commissioner, New Delhi.
The Regional Provident Fund Commissioners are In-charge of the Regional/Sub-
Regional/Sub-Accounts offices and monitor the compliance from all the
establishments.
Regional Provident Fund Commissioners are maintaining the Provident Fund
accounts and ensure collection of dues from employers and extending of various
benefits to the Employees/Family members/Nominees.
Special Features of the Act/Schemes:
The Provident Fund, Pension and Insurance benefits are protected against
attachment. It cannot be assigned or charged and shall not be liable to attachment
under any decree or order of any court.
Employees’ Provident Fund as also Provident Fund of exempted establishments is
a recognized Provident Fund under the Indian Income Tax Act, 1961.
An employee is eligible to avail the rebate on Income Tax on his Provident Fund
Contributions subject to ceiling prescribed under the Income Tax Act.
Non payment of Employees’ Provident Fund dues by an employer may lead to
recovery action by Regional Provident Fund Commissioners such as Prosecution,
attachment of Bank Account/Property, arrest and detention etc.
Non payment of employees’ contributions recovered from the wages of the
employees would constitute ‘Criminal breach of trust’ punishable under Section
406/409 IPC.
Employees’ Provident Fund dues paid after the due date (20th of the following
month) will result in payment of interest & penalty by the employer.
Employees’ Provident Fund account of an employee can be transferred to any
place in the country.
Employees’ Provident Fund may be withdrawn partially for certain specified
purposes such as housing, marriage, illness, etc.
All Provident Fund Claims of the member are disposed by EPF Offices within 30
days.
Members are given the benefit of filing Nomination for Provident Fund/Pension and
Employees’ Deposit Linked Insurance.
The annual Employees’ Provident Fund balance is informed to every employee by
the Employees’ Provident Fund Office, before 30th September of each year.
The Employees’ Provident Fund Organisation has completed its Golden Jubilee in
the year 2002.
The Employees’ Provident Fund Organisation is marching ahead to achieve its goal
for total computerization and inter connection of all its offices in the country so as to
ensure service delivery within 2-3 days and any where, at any time service and
issue of Social Security No. to all its members.
The employees may go through the following chapters for more details concerning
their eligibility for EPF membership, quantum of contributions, Nature of benefits eligible,
procedure for availing benefits etc.
2. WHO IS ELIGIBLE TO BECOME A PF MEMBER?
All employees, employed in an establishment (includes employees

employed through contractors, daily rated, piece rated, temporary,
casual etc.).
“Excluded employees” need not be enrolled as PF members.
Excluded employees are –
a) Apprentice
b) Employee drawing the wages (Basic+ DA only) above
Rs.6500/- as on the date of joining the establishment. (If the
‘wages’ of an employee is increased beyond Rs.6500 during
the course of employment and after becoming a member of
Employees’ Provident Fund, such employees are not to be
treated as excluded employees. In such cases his
contribution shall be restricted to his wages upto Rs.6500/-.)
c) Employees whose Employees’ Provident Fund Accounts were
once fully settled after attaining 55 years of Age or on
permanent settlement abroad.
Employees drawing wages above Rs.6500/- can also become a
member of the Fund, if the employer and employee give a ‘joint
declaration’ to the Regional Provident Fund Commissioner.
An employee at the time of joining an establishment should declare his
previous Provident Fund Account Number/membership details to his
present employer for communication to the Commissioner.
All employees should be enrolled as a Provident Fund member from
the date of joining the establishment/factory.
The details of employees enrolled as a Provident Fund member is
communicated through a monthly return in Form 5 to the
Commissioner by the employer.
The employer shall communicate the details of the members who
leave the service, through a monthly return in Form 10.
An employee who is enrolled as a member of Provident Fund is automatically

eligible for the membership under the Employees’ Pension scheme, 1995 and Employees’
Deposit Linked Insurance Scheme, 1976.
In case an employee had attained the age of 58 or is in receipt of pension under

Employees’ Pension Scheme, 1995, he is entitled to become a member of Provident Fund
only and not eligible to join the Pension Fund.
A member of Employees’ Provident Fund will retain his membership even after his
leaving from employment until his account is fully settled. He can avail the
advance/withdrawal during the period he is out of employment. The benefit under EDLI
Scheme is admissible only where the member died while in service.
• The membership under EPF shall cease on the day the Provident Fund dues
are authorized for final payment by the Commissioner.
• A Provident Fund member who withdraws his Provident Fund dues and thus
cease his membership under Provident Fund can continue his membership
under Employees’ Pension Scheme, 1995, for availing the pensionary benefit.
• As long as a PF member retains his membership his PF balances will earn
interest.
• There is no time limit for withdrawal of PF amount.
• When a PF member leaves one establishment and joins another establishment
his PF account can be transferred to his new employer with a new account
number.
• A person who joins an establishment, wherein the EPF Scheme 52 is already in
force, should be enrolled as a member of PF, Pension and Insurance Schemes,
from the date of his joining the establishment.
• An individual Provident Fund member can seek exemption from the
membership of Employees’ Provident Fund Scheme, 1952 so as to join the
company’s PF. The member may apply to the Commissioner through the
employer. This facility is available to a class of employees, also.
YOU DERIVE YOUR SOCIAL SECURITY

BENEFITS THROUGH EPFO
3. BILL OF RIGHTS OF EMPLOYEES
• Right to membership of PF, Pension and EDLI Schemes for every employee of
covered establishment drawing monthly Basic pay and D.A. upto Rs.6500/-
• To receive Annual Statement of Provident Fund account by 30th September of the
following year.
• To obtain claim form free of cost from any Provident Fund Office.
• To obtain assistance/guidance from Public Relations Officers in filling up of forms.
• To submit claim applications in any office of EPFO and obtain acknowledgement.
• To get Partial Withdrawals settled within a maximum period of 30 days for specified
purposes on its receipt in full shape.
• To get claim of Final Withdrawals settled within 30 days from the date of
submission of claim in full shape.
• To get the accumulations transferred to your new account within 30 days on
change of employment.
• To execute nomination for receiving provident fund accumulations/pension.
• To register grievance and get redressal.
• To approach officer-in-charge of any office for redressal of grievance without prior
appointment.
• To receive guaranteed monthly payment of pension even in case of non- payment
of dues by employer.
• To receive provident fund dues from Special Reserve Fund:
In case of non-payment by employer of contribution deducted from wages.

In case of non-payment by the employer of establishment closed for more
than 5 years.
In case of fraudulent withdrawal from your account.
YOU DERIVE YOUR SOCIAL SECURITY

BENEFITS THROUGH EPFO
4. BENEFITS TO MEMBERS
i. BENEFITS UNDER EMPLOYEES’ PROVIDENT FUNDS SCHEME, 1952.
Every employee is required to pay Contribution to the provident fund @ 12%/10%

of the Basic Wages and Dearness Allowance.
The Employer will also pay an equal amount of contribution.
While contributing to Employees’ Provident Funds, the member is eligible for
Income Tax rebate.
The Provident Fund accumulations of the member will earn compound interest,
calculated on monthly running balances.
The members are informed of the balance of their Provident Fund accumulation
every year through the Annual Statement of Accounts (Form 23).
The Provident Fund members can avail advances / partial withdrawals for
Housing, Marriage, Illness, Closure of establishment etc., through application in
Form 31 which provides details and documents to be submitted.
On retirement or on leaving service, the Provident Fund accumulations can be
withdrawn in full by submitting application in Form 19.
In case of premature death, the Provident Fund is payable to Nominee(s)/ family
members by submission of Form 20 by each beneficiary.
A member of Provident Fund also acquires membership under pension scheme.
ii. BENEFITS OF PENSION SCHEME
• Pension is a boon to working class. It is no more the prerogative of Government

employees.
• An Employee is eligible for Pension after 10 years of service.
• The Pension is payable on attaining the age of 58 years, whether he is in service
or superannuated.
• Early Pension at reduced rate can be availed on leaving the employment, after
attaining the age of 50 years.
• Where an employee is totally disabled and leaving service on account of
disablement, Disablement Pension is allowed. No age and service stipulation to
claim the pension.
Pension is based on age, wage and service of an employee at the time of his
leaving service.
• The payment of Pension is guaranteed and assured even in cases where the
employer fails to deposit the pension contributions
• Every year, the pension quantum may increase.
• Wherever the Pension claims are received three months before the date of
superannuation, the Regional Provident Fund Commissioner will deliver the
Pension Payment Order on the day of superannuation.
• Apart from Pension Benefit, a member can commute upto one-third of his pension
and in lieu of this, he will receive a lump-sum amount equivalent to 100 times of the
commuted value of pension.
• A Pensioner may nominate a person to receive a lump-sum amount after his death,
as Return of Capital.
• Family Pension is payable in case of death of a member:
after leaving the employment.
while in employment.
after drawing the pension
• To receive the Family Pension, only one application in Form 10-D is required to be
submitted by the widow/widower, on her behalf and also on behalf of her/his
children.
• Family Pension is payable even where the death occurs before 10 years of service.
Thus, the minimum eligible service of 10 years is not applicable.
• On death of a pensioner. the Pension is automatically payable to the spouse
(widow / widower).
• When a member dies as Bachelor or Spinster or where there is no spouse or
children below 25 years, the Family Pension is payable to Nominee till his/her
death.
• When there is no valid nomination, the Family Pension is payable to dependent
father followed by dependent mother.
• In addition to Family Pension to Widow / Widower, Children below 25 years are
also eligible for Pension simultaneously. It is payable to the married daughters
also, below the age of 25 years.
• On death or re-marriage of widow / widower, Children will be given enhanced
pension treating such children as Orphan.
• On behalf of the minor children the pension is payable to guardian.
• Any child in a family with total and permanent disablement will receive Children
Pension till death.
• The monthly pension is payable through designated Banks and Post Offices on the
first day of every month through the Savings Bank account of the pensioner.
• The pension can be drawn anywhere in India.
• The employees with less than 10 years of service on the day of superannuation
may avail the benefit of withdrawal from Pension Fund.
• Where an employee has not served for 10 years on the date of leaving service and
has not attained the age of 58 years, he may obtain a Scheme Certificate so as to
continue his membership during un-employment period and the same can be used
to count the previous service as and when he joins another establishment covered
under the Act.
• The employees who have not contributed to the Employees’ Family Pension
Scheme, 1971 can also join the Employees’ Pension Scheme before attaining the
age of 58 years, at their option, after paying the contribution and interest upto-to-
date.
• The contribution to Pension Fund can be made beyond the ceiling limit of
Rs.6,500/- on the joint request of the employee and the employer so as to get more
benefit.
• The Pension quantum is determined separately for the period of service from
1.3.1971 to 15.11.1995 as fixed amount. This is known as “Past Service” benefit.
• The Pension for the service rendered on or after 16.11.1995 is calculated through
formula namely,
Pensionable Salary x Pensionable Service
70
• An employee on his superannuation is entitled for Pension (through the above
formula) upto 60% of the pensionable salary. (Pensionable Salary would mean, the
salary drawn by the employee for a period of 12 months prior to the date of
superannuation).
BENEFITS TO MEMBERS BENEFITS TO FAMILY MEMBERS

Withdrawal Benefit
Scheme Certificate Widow Pension
Pension Children Pension
1. Superannuation Pension Orphan Pension
2. Early Pension Disabled Children Pension
3. Disabled Pension Nominee Pension
Commutation of Pension Dependent Parent Pension
Option for Return of Capital Return of Capital to Nominee
iii. Benefits under Employees’ Deposit Linked Insurance Scheme, 1976
• A member of Provident Fund is also a member of Employees Deposit

Linked Insurance Scheme.
• In case of death of an employee, while in service, insurance benefit upto
Rs.60,000/- is payable to the Nominee / family members.
• No contribution is required to be paid by the employee for the insurance
benefit. The employer alone is required to pay the contribution.
SUBMIT YOUR TRANSFER APPLICATION

PROMPTLY. DO NOT WAIT TILL YOUR
SUPERANNUATION
5. PAYMENT OF CONTRIBUTION
(1) The Rate of contributions payable under the three Schemes (with effect from 22-9-
97.) are as under:-
Contribution is calculated on the Basic Pay, Dearness Allowance including cash

value of food concession and retaining allowances , if any, payable to each member.
Name of the Employees’ share Employers’ share

Scheme
3.67 %
Employees’
(amount in excess of
Provident Fund 12 % *
8.33%)
Scheme, 1952
(i.e 12% - 8.33%)
8.33 %
Employees’ (No separate recovery.
Pension NIL Diverted from & out of
Scheme,1995 Provident Fund
Contributions only)
Employees’
Deposit Linked 0.5%
NIL
Insurance
Scheme,1976
* 10 % In case of certain establishments (Jute, Beedi, Bricks, Coir industry, Gaur gum
industries) and also to any establishment which employs less than 20 persons.
(2) Example: Method of calculating Provident Fund Contribution from the Monthly
salary.
Employees’ Salary =
Basic DA HRA City Conveyance Total
wages allowance etc.
4000 2000 500 100 200 6900
Attracts PF Deduction PF not to be deducted.
i.e.: Rs.6000/- @ 12% = Rs.720/-
Matching share payable by Employer : Rs.720/- Out of this, 8.33%

of ‘wages’ is diverted
to Pension Fund (i.e.)
Rs.500/- Balance
Rs.220/- will go to
Employer’s share of
Provident Fund.
The employer is also required to pay “Administrative Charges’ to the

Employees’ Provident Fund Organisation @1.10% of wages of each employee under EPF
and @ 0.01% under EDLI scheme. Thus, in this case, the EPF dues payable by member
and employer are as under:-
Contribution Admn.
Share Wages Charges
(Basic+DA) Provident Pension EDLI* PF EDLI**
Rs. Fund Rs. Fund Rs. Rs. Rs. Rs.
Employee’s 6000 720 --- --- --- ---
Employer’s --- 220 500 30 66 2
(720-500) (Minim
um)
940 500 30 66 2
Total (EPF Scheme, (Pension (EDLI
1952) Scheme,1995) Scheme, 76)
* The EDLI contribution and administration charges under EPF/EDLI are payable on
the aggregate wages (Basic + DA including cash value of food concession and retaining
allowances, if any, of all the employees.
** The contribution under EDLI Scheme is not required to be reflected individual wise
in the contribution card in Form 3A
Over Time Allowance/Bonus/Commission/Lay Off Compensation/

Medical Allowance/Conveyance Allowance/House Rent Allowance/
City Compensatory Allowance/Cash Allowance/Honorarium/ Washing /Shoe
Allowance
The Regional Provident Fund Commissioner may be contacted if any further
doubts arise in this regard.
(3) Member’s Contribution Card (Form 3A).
The contributions recovered from each member alongwith Employers’

matching contribution are to be recorded on monthly basis in the contribution card of each
member by the employer. This contribution card is to be prepared for each financial year
commencing from April to March i.e. the wage period from March to February. This
contribution card can be perused by the Provident Fund member, on demand once in
every two calendar months. After the close of the financial year, before 30th April of each
year, the Forms 3A are required to be sent to the Regional Provident Fund Commissioner
concerned by the employer. Form 3A will be the basis for extracting contributions of a
member shown in his Annual statement of accounts.
(4) The employee’s share of Provident Fund contribution may be deducted by

Employer from the wages of the member before disbursement. However, such deduction
should be made only from the wages for which the contribution pertains. For example, the
employee’s share of contribution for March 2006 should be deducted only from the wages
for March 2006.
In case where such deduction has been omitted to be made due to clerical or
accidental mistake, the employer may deduct it from the subsequent wages with the
written consent of the Enforcement Officer. ‘Wages’ means Basic wages, Dearness
Allowance including cash value of food concession and Retaining Allowance if any.
(5) A member is required to contribute compulsorily upto Rs.6,500/- of his wages and
he may voluntarily opt to contribute beyond the wage ceiling of Rs.6,500/- (i.e. upto his
‘wages’) In such cases, an employer is not required to pay his own share of contribution
above the wage ceiling of Rs.6,500/-. During the course of membership, if the ‘wages’
(Basic + Dearness Allowance including cash value of food concession and Retaining
allowances) has crossed Rs.6,500/-, the member and employer are required to pay
Provident Fund Contribution upto Rs.6,500/- only. In such cases the member cannot be
treated as “excluded employee”.
(6) If an employee is willing, he can also contribute to the fund in excess of the
statutory limit of 10% or 12% of his wages, as the case may be. The employer need not
pay in excess of the statutory limit. In Form 3A, the rate at which employees’ share of
Provident Fund contribution was recovered should be indicated by the employer.
(7) There is no separate contribution payable to the Pension Fund. The contribution
towards Pension Fund is diverted from the employer’s share of EPF contribution at the
rate of 8.33% of the wages.
(8) An employee need not contribute under EDLI Scheme, 1976. The employer alone
is required to pay the contribution.
(9) The employer’s share of Provident Fund contribution should not be deducted from
the wage of a member or recovered from the member.
(10) The Provident Fund contribution of contract employees and the matching
contribution representing the employers share shall be payable by the contractor to the
principal employer, every month.
(11) The recovery of Provident Fund contribution will arise, only where the ‘wages’ are
payable to an employee in a month. As such no employee can pay Provident Fund
contributions when he is not drawing wages or during out of employment period.
EPFO IMPARTS TRAINING TO

EMPLOYEES AND EMPLOYERS
6. PROVIDENT FUND ADVANCES/WITHDRAWALS
A member of the EPF can avail the advance/withdrawal during the period of his
membership, whether in employment or not, for the following purposes:-
(1) For financing Insurance policy (Please see the important note given in the
relevant para)
(2) For Housing (purchase of site, house, flat, and construction,
addition/alteration of house and repayment of housing loans).
(3) Financial assistance- on dismissal ,discharge, retrenchment and closure/lock
out.
(4) For illness of the member/family member.
(5) For marriage and post matriculation education.
(6) To meet the loss of property due to natural calamity.
(7) Loss in wages due to power-cut.
(8) Purchase of Equipment for physically handicapped.
(9) To withdraw the Provident Fund one year before retirement.
How to avail Provident Fund advances?

The Employees Provident Fund is a Social Security scheme mainly meant for the
post retirement period of the working class. Though it is the main objective, it also
provides for withdrawing their Provident Fund money to meet out certain contingencies.
The Provisions envisaged under paragraphs 62 to 68-O of the EPF Scheme
regulates the withdrawals/advances that a member can avail of himself during his period
of membership.
There is a common application form for all the advances i.e. Form-31 except for
withdrawal under Para 62 for financing Life Insurance Policies.
S.N FORM No. PURPOSE SCHEME

o. PROVISIONS
Application for financing a life Para 62 of
insurance policy out of PF EPFS,52
1. Form 14
accumulation (Employee share) of the
member
Common form for all types of Para 68 of
advances/withdrawal for specified EPFS,52
2. Form 31
purposes from the fund (other than
final settlement)
The various kinds of advances/withdrawals available, conditions of eligibility, documents to be submitted etc. are given below:
Basic conditions:
Reference PURPOSE CONDITIONS FOR ELIGIBILITY AMOUNT ELIGIBLE DOCUMENTS
Para To pay annual 1. Service- 2 years and above. Annual Premium deducted (See note below)
No.62 premium for 2. Policy to be assigned in from Members Provident Fund
(Form members LIC favour of the C.BT. Account.
14) Policy 3. Nominee for the EPF& LIC
must be identical.
Important Note: In the interest of the EPF members, it is advised that the members may avoid taking a LIC Policy and paying annual premium
withdrawing from their PF account. The withdrawal from PF is not only reducing your PF balances but also deprives your family the full quantum of
insurance benefit payable, in case of premature death of an employee, under the EDLI Scheme,1976,for which you are entitled without paying any
contribution. Further, after the introduction of pension scheme the family is protected, from the date of death of a Provident Fund member.
Considering these aspects, PF members may desist taking a LIC policy with a view to finance from his PF account.
68-B For purchase 1. Membership – 5 years. 1. Amount available in Provident Declaration signed by the
(Form of a Dwelling 2. Minimum balance in Fund account (Both shares) or member and employer
31) site Employees share Rs.1000 2. Cost of site or alongwith Form 31.
3. Property should be free from 3. 24 months basic wages +D.A.,
encumbrances. Whichever is the least.
4. No second advance is
allowed.
68B For the 1. Membership – 5 years. 1. 36 months Basic wages + DA or Declaration signed by the
purchase of 2. Minimum balance in 2. amount available in Provident member and employer
dwelling Employees share Rs.1000 Fund account (Both shares) or alongwith Form 31.
House or 3. Property should be free from 3. Cost of house/construction –
ready built encumbrances Whichever is the least.
flat/constructio No second advance is allowed.
n of dwelling
House.
68-B(7) For additions/ 1. PF membership- 5 years 1. Cost of additions, etc. Declaration signed by the
substantial 2. Minimum balance in 2. Employees’ own share, with member and employer
alterations, Employees’ share Rs.1000 interest. alongwith Form 31.
improvements 3. After 5 years from the 3. 12 months Basic wages + DA
to the House. completion of the house. Whichever is the least.
68-B(7B) - do- Also allowed a further withdrawal,

after 10 years.
68-BB Repayment of 1. 10 years of Membership. 1. Whole or part of the loan to be 1. A declaration from
housing loans 2. member’s own share should repaid. the Member with the
to the agency not be less than Rs.1000/- Member’s and employer’s details of site/ House/ Flat
contributions in full/ 36 months Pay + purchased.
DA. Whichever is the least. 2. Letter from the
2. Payable direct to the Agency only. agency showing the
outstanding amount with
details.
68-BC Withdrawal/financing 1. 5 years of membership 1. Whole or part of the loan to be 1. A declaration from the
from the fund for the
purchase of dwelling 2. member’s own share should repaid. Member with the details
House/flat or the not be less than Rs.20,000/- Member’s and employer’s of site/ House/ Flat
construction of contributions in full/ 36 months Pay + purchased.
dwelling House
including the DA. Whichever is the least. 2. Letter from the agency
acquisition of a 2. Payable direct to the Agency showing the outstanding
suitable site by the only. amount with details.
member
68-H(1) Closure/Lock 1. Entire factory must remain Member’s own share of contributions
out of factory closed for more than 15 days. with interest.
or where an 2. Employees must be
employee not unemployed. One or more (non-recoverable)
in receipt of 3. No compensation is paid. advance.
pay for more 4. Reason for closure/ non-
than 2 receipt of wages must be other
months. than the strike.
(Non-recoverable
Advance)
68-H(2) Closure/ 1. Period of closure must be 1. 100% of the amount to the credit --
Lockout of more than six months. of employers share. One or more
factory 2. After availing the full recoverable advance is
(Recoverable employees’ share. admissible.
Advance) 3. Employee must be 2. If the period of closure exceeds
unemployed more than 5 years it can be
4. No compensation paid. converted into non-refundable
advance.
68-H To help the 1. Dismissal/ discharge/ 50% of the Member’s own share of Copy of the affidavit filed in
(1A) PF member retrenchment order should contributions with interest. the court with the case
dismissed/ have been challenged in a One or more non-recoverable Number of the Court.
discharged/ court of Law and pending. advance is admissible.
retrenched. (Non-recoverable Advance)
Para 68- For illness 1. Hospitalization for one month 1. Member’s own share of 1. Employers’ certificate on
J i) for Member or more or contributions with interest. or non-availability of ESI
(Form 2. Major surgical operation or 2. Cost of the treatment/ benefits or ESI
31) 3. Treatment of T.B. leprosy, Hospitalization/ surgical operation. authority’s certificate.
paralysis, Heart ailment, Or 2. Medical certificate
Mental derangement etc. 3. Amount requested by the member. from the Doctor of a
(ii) for family Hospitalization for 1 month or or Hospital in support of
more is necessary for the 4. 6 months Basic wages + DA, illness and hospitalization
purpose of 2 & 3 above. Whichever is the least. (as given in the Form 31)
Para 68- (a) For the 1. 7 years membership in the 1. 50% of the employee’s own share (a) No documentary proof is
K marriage of Fund of contributions with interest required.
(Form self/ daughter/ 2. Members’ own share of 2. amount asked for by the member, (b) Certificate/Fee Receipt
31) son/ sister/ contributions must not be less -- from the educational
brother. Or than one Thousand Rupees. Whichever is less. institute.
(b) For post 3. Maximum 3 advances are
matriculation allowed during the entire
education of period of service.
the son or 4. Application should reach the
daughter office before the date of
marriage.
68-L Loss of 1. Member’s movable or immovable 1. 50% of own share of contributions Copy of the State Government
(Form 31) Property due to property should have been including interest thereon; or notification.
flood, damaged. 2. Amount required by the member; or
earthquake 2. State Govt. must notify the area 3. Rs.5000, whichever is the least.
and riot. as calamity hit area.
3. Application should be submitted
within 4 months from the date of
Notification.
68-M Advance to 1. Cut in the supply of electricity of 1. One month wages; or Employer’s certificate in the
(Form 31) members the Factory. 2. Member’s own share of contributions Form 31.
affected by 2. Wages paid must be 75% or less. with interest thereon; or
Power cut. 3. Reduction in wages must be due 3. Rs.300/-
to power cut. Whichever is the least.
4. State Govt. must notify the
enforcement of power cut in that
area.
Only one advance is admissible.
68-N Purchase of Doctor should certify that the 1. Member’s own share of contributions Doctor’s certificate certifying
(Form 31) equipment by member is physically handicapped. with interest. the expenditure involved for
handicapped. 2. Cost of equipment the purchase of the required
3. Member’s Basic wages + DA for 6 equipment.
months.
4. Amount requested by the member.
Whichever is the least.
(No second advance within 3 years)
68-NN Withdrawal 1. After attaining the age of 54 Upto 90% of the amount standing to the Employer’s certificate on date
(Form 31) within one year years by the member. or credit of the Member. of retirement etc.
before the 2. Within one year before his actual
retirement. retirement on superannuation,
whichever is later.
68-NNN Withdrawal 1. Any time after attaining the age Upto 90% of the amount standing to the -----
(Form 31) after attaining of 55 years by the member credit of the Member can be transferred
the age of 55 to the LIC for investment in “Varishtha
years Pension Bima Yojana”.
AVAIL ADVANCES ONLY TO MEET THE

GENUINE PURPOSE
22
7. HOW TO WITHDRAW PF AND OTHER BENEFITS?
On leaving an employment :
A member of EPF on his leaving employment on resignation etc., if he

is not securing any employment in a PF covered establishment, may claim his
PF accumulations by himself. For this purpose the member is required to
submit the prescribed application in Form 19. This form is required to be filled
in and given to the member by the employer on the date of his leaving the
service. This form is required to be submitted to the Regional Provident Fund
Commissioner after completion of 2 months from the date of leaving service.
In case, the member secures another employment before submitting his
application the account is required to be transferred.
In the following cases a member may submit the application immediately,

without waiting for a period of 2 months.
1. On retirement from service after attaining the age of 55 years.

2. On retirement on account of total and permanent incapacity due to
bodily or mental infirmity.
3. Migration from India for permanent settlement abroad, or for taking
employment abroad.
4. Individual/Mass retrenchment.
5. Termination of service on V.R.S.
6. A female member who left the service on account of her marriage.
On death of a member.
On death of a member, the Provident Fund amount is payable

immediately to the nominee/s.
If there is no valid nomination the Provident Fund amount is payable

equally to all the eligible members of his family.
If both nominee and ‘family’ members are not applicable the legal heir
is eligible to claim the Provident Fund dues of the deceased member.
In such cases the claim is to be preferred by the eligible person

through the Form 20. The claim should be forwarded only through the
employer. In case of closure of establishment the claim may be sent through
the authorised persons as per the list given in the application form. It is
desirable that in such cases the claim may be got attested by the bank
manager wherein the bank account is kept.
In case if any employer refuses to attest and forward the application

the fact may be conveyed to the Regional PF Commissioner/Grievance
Officer/PRO and further guidance may be obtained.
23
Who can claim the benefits under the Employees’ Pension Scheme, 1995?
A member of Employees’ Provident Fund acquires membership under

Pension Scheme also.
A Provident Fund member who is eligible to withdraw his Employees’

Provident Fund dues can therefore avail the benefit due under the Pension Scheme
also. It is not necessary to avail the pension benefit alongwith Provident Fund. A
member can avail his Provident Fund dues only and retain his membership under the
Pension scheme. However, a member who had attained the age of 58 years can
avail the benefit under the pension scheme. Because, a member cannot retain his
pension membership after the age of 58.
A member of the Pension Scheme is eligible for the following benefits:-
(i) Withdrawal benefit (ii) Scheme Certificate (iii)Monthly Pension.
On death of an employee, while in service, the family (spouse and children) is

eligible to receive monthly family pension i.e. for the widow/widower and also to
children (below 25 years).
Thus the benefits under Pension Scheme can be claimed as under:

It may be noted that the benefits under Pension Scheme are not at all related
to the contribution paid, on behalf of the member. It is calculated with reference to
the age, wage and service of the member. Thus, the factors viz. Age and service
determines the eligibility for a particular type of benefit, whereas the ‘wage’ factor
enables the determination of quantum of benefit for monthly pension. Before
applying for the benefit under Pension Scheme, the member has to verify his age as
given to the Employees’ Provident Fund Office and his period of service. He may fall
under any one of the following category to receive the benefit mentioned against
each:-
Category Service Age Nature of benefit eligible

(1) (2) (3) (4)
1 Below 10 years Below 58 years Issue of Scheme Certificate. Or
Payment of withdrawal benefit (at
the option of member)
2 Below 10 years Attained 58 years Only Withdrawal Benefit
3 10 years and Below 58 years Only Scheme Certificate
above
4 10 years and Attained 58 years Monthly Pension to Member
above (whether
continued in
service or retired)
5 10 years and Completed 50 Eligible for Scheme Certificate
above(Not in years of age Or
employment) For Reduced(early) Monthly
Pension.
6 Total and Below 58 years Disabled Pension to member
permanent
disablement while
in service
24
On Death of a member
Category Occurrence Service Age Benefit
of death
1 Death while Paid at least Below 58 Monthly Pension to the
in service one months’ years on Family (spouse and
contribution the date of children).
for the death Where no eligible family
service (spouse and children
rendered below 25 years), Family
during a Pension to Nominee for
month life.
Where no family or no
nominee, Family
Pension to Dependent
parents. Minimum
Pension Rs.450/-.
2 Death after 10 years Below 58 Monthly Pension to the
leaving the years of Family (spouse and
service age children).
(where the Where no eligible family
membership (spouse and children
is retained) below 25 years), Family
Pension to Nominee for
life.
Where no family or no
nominee, Family
Pension to Dependent
parents. Minimum
Pension Rs.450/-.
3 Death after Below 10 Below 58 Family Pension to
leaving the years years of widow/widower/children.
service age If there is no family
(where the member, one time
membership benefit of Return of
is retained) Capital is payable to
Nominee or Dependent
Parents.
4 Death while Not relevant Not relevant Family Pension to only
receiving spouse and children
Pension (below 25 years)
(nominee and
Dependent parents are
not eligible)
Claiming Withdrawal Benefit:-

A member who is eligible to draw the withdrawal benefit is required to
submit the application in Form 10C, through the employer.
25
In case a member who has not rendered 10 years service, he is eligible to

avail the withdrawal benefit or he may avail the Scheme Certificate, at his option.
The option should be indicated in the application form.
A note of caution: In the interest of the members of their family, it is not desirable
to avail the withdrawal benefit; instead the member may avail the Scheme Certificate
which will enable the family to receive family pension in case of his death before
attaining the age of 58 years. On contrary, on his survival upto 58 years he will be
given the withdrawal benefit, on exit from the membership of Employees’ Pension
Scheme, 1995.
Claiming of Scheme Certificate

A member who is required to avail the Scheme Certificate compulsorily (when
the service is 10 years and above) and the option for Scheme Certificate should be
specifically mentioned in the application form. Those who opt for Scheme Certificate
instead of Withdrawal Benefit are required to submit the application in Form 10C,
through the Employer.
The Scheme Certificate received from the Regional Provident Fund

Commissioner should be preserved carefully. It should be submitted to the
employer, if the member seeks employment before the age of 58 years. In case of
death of the Member, the family can surrender the Scheme Certificate and avail the
Family Pension, as admissible under the Pension Scheme.
Other benefits under Pension Schemes:

Commutation:
A member who is eligible to claim Monthly Pension is also eligible to avail the
benefit of commutation. For this purpose, he has to forego upto 1/3rd of the pension
amount and in lieu thereof, he will get 100 times of the amount so commuted. This
will be given only on a specific option mentioned in the application form.
Return of Capital
It is a lump-sum benefit payable after death of the pensioner or to the

member himself. It can be opted only by the Member while applying for his Pension.
He is required to surrender a portion of his monthly pension (10% /12 ½%) and in lieu
thereof, 100 times the original monthly pension is payable on death of member to the
nominee given in the application form. There are 3 options available to a member in
respect of Return of Capital, as under:-
Option 1. Member – Pensioner will draw 90% of his original monthly pension,;
On the death of the pensioner, the nominee will get 100 times of the original
Monthly Pension.
Option 2. Member will draw 90% of Original Monthly Pension.
On his death, widow will draw 80% of the original Monthly Pension (This is in
addition to the normal widow pension).
On death of the widow/remarriage, the nominee will receive 90 times of the
original monthly pension.
26
Option 3. 87.5% of original monthly pension is payable to the member

pensioner for a fixed period of 20 years. It will cease thereafter.
At the end of 20 years, the member pensioner, (if he is alive) otherwise

his nominee, will be given 100 times the original monthly pension.
Claiming of Pension.
A member or the beneficiary can claim Pension through an application
in Form 10D in the following cases.
1. On total and permanent incapacity (100% disablement) (without
any restriction of service period).
2. On attaining the age of 58 years with eligible service of 10
years.
3. After rendering 10 years service and on leaving the service
between 50-57 years. (Reduced Pension can be opted).
4. In case of death of a member while in service or away from
service, the eligible family members/nominee/Dependant
parents for availing family pension.
5. The Form 10D should be forwarded only through the employer
(except in the case of closed establishment)alongwith the
documents mentioned. The age of the children should be
supported by the school certificate or any valid document.
6. To claim the family pension, the widow/widower may submit
only one application on his/her behalf and on behalf of two
children. Pension once sanctioned will automatically be passed
on to all the eligible beneficiaries, as indicated in the Pension
Payment Order.
7. On grant of Pension, the member will be informed. He may
collect his copy of Pension Payment Order from the disbursing
agency (Bank/Post Office).
Assurance benefit under Employees’ Deposit Linked Insurance
Assurance benefit under EDLI scheme is payable only in the case of

death of an employee-member while in service. The person(s) who are
eligible to Provident Fund benefits are entitled to receive the EDLI benefits.
Benefits under the Employees’ Deposit Linked Insurance Scheme
The amount of assurance benefit payable is an amount equal to the

average balance in the account of the deceased in the Fund during the
preceding 12 months or during the period of his membership whichever is
less, except where the average balance exceeds Rs.35,000/- the amount
payable shall be Rs.35,000/- plus 25% of the amount in excess of Rs.35,000/-
27
, subject to a maximum of Rs.60,000/. The form prescribed for claiming the

Assurance benefit under EDLI Scheme,1976 is Form 5(IF).
PENSION IS GUARANTEED.
DISBURSED ON FIRST OF EVERY
MONTH.
28
8. TRANSFER OF PROVIDENT FUND ACCOUNTS
S.No. FORM No. PURPOSE SCHEME

PROVISIONS
1. Form 13 Application for seeking transfer of Section 17-A
(Revised) account by a member. of the Act/
Para 57 of
EPFS, 52
A Provident Fund member, on leaving an establishment and joining

another establishment (Whether the Act is applicable or not) can seek transfer
of his Provident Fund balances to his new Provident Fund account opened in
the transferee establishment. This application should be submitted through
the present employer to the Regional Provident Fund Commissioner
concerned for effecting the transfer. The Regional Provident Fund
Commissioner is required to effect the transfer within 30 days. A copy of the
transfer certificate (Annexure K) will be sent to the member concerned. The
member should also ensure that the amount transferred to his present
account number is included in the Provident Fund Annual Statement of
account of the year in which transfer was effected.
Any delay in transfer of Provident Fund accounts should be brought to

the notice of the Regional Provident Fund Commissioner concerned.
The physical transfer of fund is allowed only in the case of Employees’

Provident Fund account. There is no physical transfer of funds in the case of
the amount contributed towards the pension fund. The details of the
membership under Pension Scheme are alone indicated in the Annexure K.
GIVE YOUR NOMINATION AND SECURE

YOUR FAMILY
29
9. MODE OF PAYMENT OF BENEFIT – Provident Fund/Pension/

Employees’ Deposit Linked Insurance Schemes.
The benefits payable to the EPF members towards

Advances/Withdrawal, Final payments are normally paid through anyone of
the following modes of payment at the option of the claimant. 1) By Postal
Money Order, 2) Through Savings Bank Account in a Bank/Post Office (Kept
on Payee’s name). Payment by Money Order will be made where the amount
due for payment is only upto Rs.2000/-. Beyond this the payment will be
made by cheque and sent direct to the Bank in which the Member’s account is
kept.
Money Order Commission to be borne by the Employees’ Provident

Fund Organisation. Final payments made by Money Order upto Rs.500 only,
the Money Order Commission will be borne by Employees’ Provident Fund
Organisation and not deducted from the amount payable to the member.
If opted for payment by deposit into the Bank, the cheque will be sent
direct to the bank concerned under intimation to the claimant. The
Organisation is also making payment through Electronic Clearance System,
wherever the facility is available so as to expedite the crediting of the amount
into the member’s account.
The above modes of payment is allowed for payment of EDLI benefit

and for payment of withdrawal benefit under Pension Scheme.
Payment of Pension:
The monthly pension is payable through the designated bank selected

for this purpose. The scheduled banks such as UTI, ICICI banks are also
included as the disbursing agency for payment of pension. The pensioners
may opt for any of the Bank/Post Office.
The Statewise list of designated banks/post offices who are the

disbursing agencies for payment of pension to eligible EPF members is
as follows :
30
STATE-WISE NAME OF THE DISBURSMENT AGENCIES
S.No. NAME OF THE NAME OF THE DESIGNATED POST OFFICES

REGION BANK
1. ANDHRA PRADESH 1. ANDHRA BANK POST OFFICES
2. STATE BANK OF INDIA
3. SYNDICATE BANK
4. INDIAN BANK
5. HDFC BANK
6. ICICI BANK 7. UTI
2. BIHAR 1. PUNJAB NATIONAL BANK POST OFFICES
(including 2. STATE BANK OF INDIA
JHARKAND) 3. BANK OF INDIA
4. HDFC BANK
3. DELHI 1. PUNJAB NATIONAL BANK POST OFFICES
3. INDIAN BANK
4. HDFC BANK
4. GUJARAT 1. DENA BANK POST OFFICES
3. INDIAN BANK
4. HDFC BANK
5. HARYANA 1. PUNJAB NATIONAL BANK POST OFFICES
3. HDFC BANK
6. HIMACHAL 1. PUNJAB NATIONAL BANK POST OFFICES
PRADESH 2. STATE BANK OF INDIA
3. HDFC BANK
7. KERALA 1. CANARA BANK POST OFFICES
3. SYNDICATE BANK
4. INDIAN BANK
5. HDFC BANK
6. ICICI BANK
7. 7. UTI
8. KARANATAKA 1. CANARA BANK POST OFFICES
2. SYNDICATE BANK
4. STATE BANK OF MYSORE
5. HDFC BANK
6. ICICI BANK
7. 7. UTI
31
9. MAHARASHTRA 1. BANK OF INDIA POST OFFICES

(Including GOA) 2. PUNJAB NATIONAL BANK
4. HDFC BANK
5. ICICI BANK
6. UTI
10. MADHYA PRADESH 1. PUNJAB NATIONAL BANK POST OFFICES
(Including 2. STATE BANK OF INDIA
CHATTISGARH) 3. HDFC BANK
4. ICICI BANK
5. UTI
11. NORTH EAST 1. PUNJAB NATIONAL BANK POST OFFICES
REGION 2. STATE BANK OF INDIA
3. HDFC BANK
4. ICICI BANK
5. UTI
12. ORISSA 1. BANK OF INDIA POST OFFICES
3. UCO BANK
4. HDFC BANK
5. ICICI BANK
6. UTI
13. PUNJAB 1. PUNJAB NATIONAL BANK POST OFFICES
3. HDFC BANK
4. ICICI BANK
5. UTI
14. RAJASTHAN 1. S.B OF BIKANER & JAIPUR POST OFFICES
2. PUNJAB NATIONAL BANK
3. HDFC BANK
4. ICICI BANK
5. UTI
15. TAMIL NADU 1. INDIAN BANK POST OFFICES
(Including 2. STATE BANK OF INDIA
PONDICHERRY) 3. INDIAN OVERSEAS BANK
4. HDFC BANK
5. ICICI BANK
6. UTI
16. UTTAR PRADESH 1. PUNJAB NATIONAL BANK POST OFFICES
(Including UTARANCHAL) 2. STATE BANK OF INDIA
3. HDFC BANK
4. ICCI BANK
5. UTI
17. WEST BENGAL 1. PUNJAB NATIONAL BANK POST OFFICES
2. UNITED BANK OF INDIA
3. STATE BANK OF INDIA (for
North Bengal only)
4. HDFC BANK
5. ICICI BANK
6. UTI
32
Life Certificate and Non-remarriage Certificate.
The pensioners are required to submit their Life Certificate and Non
Re-marriage Certificate to the bank concerned in the month of November
every year for continued drawal of pension. Failure to submit this will result in
stoppage of Pension.
AVOID WITHDRAWAL BENEFIT. AVAIL

SCHEME CERTIFICATE (PENSION)
33
10. IMPORTANCE OF NOMINATION FORM
Every employee who joins the EPF Scheme is required to furnish a

declaration and Nomination Form in the prescribed Form No.2 (Revised) to
his employer for onward transmission to the Regional Provident Fund
Commissioner concerned. This nomination form enables the member to give
details of his nominee for Provident Fund and list of family members and
nominee for Pension Scheme. There is no separate nomination form for EDLI
Scheme as the PF beneficiary is eligible to receive the EDLI benefit.
The nomination is considered as a very vital document for each PF

member because in case of death of a Provident Fund member, the Provident
Fund balances are payable to the nominee in the first instance. Only in case
there is no valid eligible nominee, it is distributed to the family members in
equal shares. In the absence of nominee as well as eligible family members,
the amount will be distributed to the legally entitled persons. In order to
ensure that the Provident Fund dues are paid to the beneficiary, it is the duty
of every member to ensure that his nomination is filed and updated as and
when contingency arises.
Nominee for Provident Fund:
A member having a ‘Family’ viz. wife/husband, children and dependent

parents(according to the definition of family) is required to nominate one or
more persons belonging to his family only. If the member has no family
members, he can nominate any person/s; but if the member acquires a family,
such nomination is deemed as invalid. The member should make a fresh
nomination.
Nominee For Pension
In the case of nomination for pension it may be noted that the family
pension is automatically payable to the family (i.e.) Widow or Widower along
with two children (below 25 years). As such, as long as the family members
survive as on the date of death of the member the pension is payable to them
only and the nomination will have no effect.
Where there is no eligible family member(i.e.) Widow or Widower and

Children below 25 years, as on the date of death of a member then the family
pension is payable to the nominee as given in Form 2. Hence, it is necessary
to file a nomination The nominee should be from the ‘family’ i.e. the nominee
for Pension need not be the spouse, as he/she is an automatic beneficiary.
Hence, any child (below 25 years) should be nominated for Pension. The
nomination for pension should be in favour of one person only.
The dependant parents will be eligible for pension only where there is
no eligible family member or nominee.
34
It is once again reiterated that it is incorrect and invalid to nominate the

spouse of the member as a nominee because on death of the member, the
family pension is automatically payable to the spouse. (Widow/Widower)
Importance of Age/Date of Birth:
After the introduction of the Employees’ Pension Scheme, 1995 the

age/Date of Birth is very vital for determining the date of eligibility for pension.
Similarly, the age/Date of Birth of the children is also equally important.
Hence, a pension member should ensure that his correct date of birth is
communicated to the Regional Provident Fund Commissioner concerned
through his employer. While applying for the pension the member should also
indicate in the application form No.10-D the exact date of birth of his children,
failing which the processing of pension claim will be bound to be delayed.
GIVE YOUR NOMINATION AND SECURE

YOUR FAMILY
35
11. HOW THE PENSION IS CALCULATED?
As already explained, no running individual member account is kept to

credit and account for the Pension contribution received. This is on account
of the fact that the payment of pension is not depended upon the quantum of
contribution received. It purely relates to the age of the member on entry and
exit, wages of the member on exit and the period of service rendered by the
member.
The Pension quantum is calculated as under:-
The pension to employees on their superannuation has come into

force only from 16th Nov.,1995.For this purpose, the contribution payable on
behalf of each member is fixed as 8.33% of wages. This amount is diverted
from the EPF contribution paid by the employer @ 12%/10% of wages.
Prior to introduction of pension scheme, the members were

contributing to the family pension scheme i.e. from 1.3.1971 to 15.11.1995.
The contribution paid by the member and employer @1.16% of wages and
Central Govt. had contributed 1.16%. Thus the total contribution to pension
fund was 3.5%. only.
Keeping the above in view, the quantum of pension payable to a member

is calculated separately for the period from 1.3.1971 to 15.11.1995 (old
scheme) and from 16.11.95 to the date of exit (new scheme).The sum total of
benefits arrived for the said two periods is being given as pension. The
quantum of pension at a reduced rate is allowed to those who opt to draw
pension between the age of 50 and 57,after exit from service.
The main features of EPS-95 & Practical exercises on calculation of

pension benefits are given in Annexure –I ( I-1 to I-80 )
Pension Payment Order
The pensioner will be issued a copy of the Pension Payment Order

through the paying branch of the disbursing agency (designated bank/Post
Office). This Pension Payment Order will reflect the quantum of member
pension, value of commutation payment, value of return on capital, list of
beneficiaries after the death of the member, quantum of family pension,
quantum of return of capital etc. wherever the life certificate is not received
from a pensioner before November of each year the pension will be stopped
from the month of January.
PROVIDENT FUND IS YOUR HARD EARNED

SAVINGS. RETAIN IT TILL YOUR
SUPERANNUATION
36
12 . SUPPLY OF ANNUAL PF STATEMENT OF ACCOUNTS
The Regional Provident Fund Commissioner shall send the individual

members EPF Annual Statement of Accounts Slips pertaining to every
Financial year (in Form-23) to the employer before 30th of September of the
following year for delivery to every EPF member of the Establishment.
The Employer shall distribute the same to the respective members, get
acknowledgements for the same from each member and keep the
acknowledgement with him, duly intimating the position to the Regional
Provident Fund Commissioner.
Members should satisfy themselves to the correctness of the details

indicated in Form-23 slips and any error should be brought to the notice of the
Commissioner through the Employer within 6 months of the receipt of the
statement.
The Provident Fund Annual Statement of Account will reflect the

Provident Fund balances only. It will not indicate the contributions paid
towards Pension Fund. There is no separate Statement of Account issued
under the Pension Scheme. It is on account of the fact that the Pension
payment is not based on the quantum of contribution paid on behalf of the
member. It relates with reference to age, wage and service of the member.
There is no running account kept by the EPF office for Pension account. It
may be noted that even in case of default in payment of pension contribution
by the employer, the members are assured of their pension payment. This
guarantee is provided under the provisions of the Employees’ Pension
Scheme, 1995.
In view of the above, the Provident Fund Annual Statement of Account

will reflect only the EPF contributions recovered at the rate of 12% or 10% of
wages under employee’s share in full and 3.67%/1.67% of wages under the
employer’s share (i.e. 12% - 8.33% diverted to Pension Fund).
Wherever the employer has failed to deposit the Employees’ Provident

Fund dues, the same will not be included in the statement of Account.
The employer should indicate the period of non contributory service for
which no wages received in the Form 3A which will be kept on record.
The specimen format of Annual Provident Fund Statement of account

supplied to the Provident Fund Members is given below:
37
FORM 23
Account No. Name The Employees’ Provident Fund Scheme, 1952
Subscriber’s Annual statement of accounts for the year ------
Interest Rate ----------
Opening Balance Interest during Contribution Refund/ Withdrawals Closing balance
The year during the year With- during the
drawal year
Employee’s Employer’s Employee’s Employer’s Employee’s Employer’s Employee’s Employer’s
Pension Fund: Non-Contributory period: O.B.: Days Current Year days C.B days
For Regional Provident Fund Commissioner_(Signature)___
Instructions: (Reverse of Form 23):
(i) Any change in Nomination should be communicated in Form 2

(Revised)
(ii) Any error noticed in the Account Slip should be communicated
within six months of the receipt of this Account Slip.
(iii) The amount of Contribution do not include Pension fund contribution.
YOUR PROVIDENT FUND GIVES YOU

PENSION AND INSURANCE COVER
38
Chapter !V
WHAT EMPLOYERS SHOULD KNOW
1. ROLE OF THE EMPLOYER
• All employees including contract employees are to be enrolled as

Provident Fund members from the date of their joining your establishment.
• Forward the details of employees enrolled as Provident Fund members

before 15th of every month to the Regional Provident Fund Commissioner
through Form – 5.
• Obtain the Nomination in Form – 2(R) from the member and forward it
alongwith Form – 5.
• Furnish the details of employees leaving your service, before 15th of every
month through Form – 10 alongwith the contribution card in Form – 3A.
• Pay the Provident Fund / Pension / Insurance Fund contributions and

Administrative charges before 15th of each month (No Penal Damages
and interest is payable wherever the dues are remitted within the grace
period of 5 days i.e. on or before 20th of each month) so as to AVOID
payment of interest & penal damages on belated deposit and to prevent
action of prosecution, imprisonment, sale of movable / immovable
property, attachment of Bank Account etc.,
• Submit the Annual contribution card of each member in Form – 3A and

Form – 6A before 30th April of each year.
• Forward the applications for Advance / withdrawal and Final Settlement of

Provident Fund account, Pension and Insurance benefits within 5 days.
• In the case of resignation of an employee, the Provident Fund is payable

after 2 months. In such cases, the Form 19 is to be completed duly
attested by the employer or authorised officer and deliver it to the
employee on the day of his leaving the service. The employee may
submit to Regional Provident Fund Commissioner after 2 months, if he is
not securing employment.
• Distribute the Provident Fund Annual Statement of Accounts in Form – 23

to all members immediately on its receipt from the Regional Provident
Fund Commissioner and to send a confirmation to the Employees’
Provident Fund Organisation.
COMPLIANCE BY THE EMPLOYER ENSURES SOCIAL

SECURITY BENEFITS ARE PROVIDED TO THE EMPLOYEES
39
2. KIND ATTENTION - EMPLOYERS
FORWARDING THE CLAIMS TO THE REGIONAL PF COMMISSIONER
BEFORE FORWARDING OF CLAIMS TO THE RPFC., PLEASE VERIFY

THE CLAIM FOR ITS CORRECTNESS AS PER THE CHECKLIST GIVEN
BELOW
CHECKLIST FOR CLAIMS IN FORM 19 (PROVIDENT FUND)

(Form to be used by a major member of the EPF Scheme)
(Form to be used by a major member of the EPF Scheme)

1) Whether all the columns in the Form 19 are correctly and completely filled in
(as per the details furnished to this office), in ink, without any overwriting.
2) Whether the reason and date of leaving service have been correctly filled in,
with reference to Form 10 already given, in the appropriate columns in the
Form 19.
3) Whether the member has furnished his full postal address, with the postal pin
code number, for communication and for payment of amount, if preferred by
postal money order.(Money Order is issued only where the amount payable is
below Rs.2000/-)
4) If the payment is preferred by account payee cheque, through Bank, please
check to:
Whether the member has got a Savings Bank account in any of the branches of
a Nationalised/Scheduled/Co-operative Bank/Post Office.
Whether the account so opened is only an individual account and not a joint
account.
Whether the name, branch and address of the Bank have been clearly
furnished in the Form 19. Any correction should be attested by the
Employer.(Attach the first page of Savings Bank passbook showing the name
and account number of the member)
Whether the member has completed the advanced stamped receipt (furnished
in the Form 19 itself) and appended his signature on one rupee revenue stamp
affixed in the relevant portion.
5) If the reason for leaving service is “Left”, “Resigned”, etc., ensure that 2
months period has been completed from the date of leaving service to the date
of preference of the claim. However this will not be applicable if the member
has completed 55 years of age or being a female member resigned for her
marriage.
6) In case the member is an illiterate, whether thumb impression of the member is
affixed at the relevant portion.
7) Whether Form 5 and Form 10 particulars are reproduced in the claim Form.
8) a) Whether Form 3A, if any, for the broken period of currency is enclosed.
b) Whether Form 3A for the previous currency period is sent, if not, enclose
Form 3A for the previous years also.
c) Whether Form 3A is completed and signed and reasons for ‘Nil
’contribution is given.
40
d) Whether the period of non-contributory service is indicated where the

wages are not drawn for a full month.
9) Whether the remittances are made upto date and returns submitted. If for any
reasons, any remittance is outstanding in respect of the claimant, the amount
due on his/her account needs to be indicated.
10) Whether the specimen signatures of the authorised officials of the
establishment are already submitted to the Regional Provident Fund
Commissioner. If not, it shall be done and be updated whenever there is
change in the officials.
11) Whether the claim has been attested by the authorised officials of the
establishment, duly affixing his official seal and date.
CHECKLIST FOR CLAIM IN FORM-20 (PROVIDENT FUND)

(Form to be used by a nominee/a legal heir in case of death of a member)
Note : The Points given below are in addition to common points such as attestation,
Form 3A, mode of Payment, completion of form etc., as given in the checklist for
claims in Form 19.
1) In case of death of the member, whether death certificate in original is

enclosed.
2) Whether complete details of the deceased member/the claimant are furnished

in the appropriate columns of the Form 20.
3) Whether the claim has been preferred by the nomine(s) as per the nomination
Form 2 as Executed by the deceased member.
4) In case the member has not executed any valid nomination during his life time,
ensure that the claim is preferred by eligible member(s) of the family or
eligible legal heir of the member, as the case may be. (In such case, a list of
members of the family duly certified by the employer or the Revenue official
or an affidavit by the family members sworn before a Notary Public should be
enclosed).
5) In case, the parents of the deceased member are included in the list of family
members, whether or not the parents were dependent on the member is to be
specified.
6) In case of the claims preferred by any person other than natural guardian on
behalf of the minor member/nominees/legal heirs, ensure that the required
Guardianship certificate etc. are enclosed.
7) Whether the age and marital status of the family members/Legal heirs are
furnished as on the date of death of the member and NOT on the date of the
claim.
41
8) Separate application should be preferred by each eligible claimant. In the case

of minor, guardian is to prefer the claim.
CHECK LIST FOR FORM – 5(IF)

(To claim EDLI Benefits by the PF beneficiary where the member died while in
service)
1) Whether the Xerox copy of death certificate is attested by the authorised

signatory.
2) Whether the beneficiary who prefers a claim under form 5(IF) is the same
person who is entitled to receive the Provident Fund accumulations of the
deceased member.
3) Whether the date and reason for leaving service given in the application tally
with theForm-10 already submitted.
4) Whether the Death while in service certificate is furnished by the Employer.
5) Whether the contributions (both shares) for 12 months preceding the date of
death furnished in page 3 of the form 5(IF) tally with the figures for the
respective period shown in the Form 3A already submitted/to be submitted.
6) Whether claims preferred under EPFS ’52, EPS 95 and EDLIS ’76 have been
submitted simultaneously.
7) Whether all the general check points for preferring a claim are observed such
as filling the form without any omission and overwriting, furnishing the
correct address and mode of payment, the bank details etc
CHECK LIST FOR CLAIMS IN FORM –10C

(Form to be used by a member of the Employees Pension Scheme 1995 for claiming
Withdrawal Benefit/Scheme Certificate)
(Form to be used by a member of Employees Pension Scheme 1995 for claiming

Withdrawal Benefit/Scheme Certificate)
1) To check whether all columns in the claims are properly filled.

2) Whether the particulars are written clearly without any overwriting or cutting.
Correction, if any, is attested.
3) Whether the member has appended his signature on One Rupee Revenue
Stamp affixed in the relevant portion. (To be given where withdrawal benefit
is admissible and opted for payment by cheque).
4) Whether the details of wages and period of non-contributory service were
already informed through Form 3A.
5) If the member is not eligible for pension and has rendered 10 or more years of
eligible service, he/she is not entitled for option but Scheme Certificate only
will be issued.
6) Wherever the member is having less than 10 years’ eligible service, he/she
may be advised to opt for Scheme Certificate instead of Withdrawal Benefit.
7) Option to be specifically stated either for Scheme Certificate or Withdrawal
Benefit.
42
8) In case of opting for “Scheme Certificate”, it is not necessary to furnish the

Savings Bank Account and enclosing of attested photos.
9) These points are in addition to common points furnished under “Checklist for
claim in Form-19”.
CHECKLIST FOR CLAIMS IN FORM-10D

(Form to be used for claiming Superannuation Pension, Retirement Pension, Short-
service Pension, Disablement Pension, Widow Pension, Children Pension and
Orphan Pension)
1) To check whether the application in Form-10D has been preferred in duplicate

in case pension is to be drawn in other SRO/SAO or other Region.
2) Whether all columns are properly filled in without any overwriting.
3) Whether the application in form-10D has been attested by the employer or his
authorised official with his official seal and date.
4) Whether the date of birth of the member has been furnished as per records
already submitted to the RPFC.
5) In case of death of the member (For Widow, Children or Orphan Pension)
ensure that the death certificate is submitted in original and family members’
certificate is furnished.
6) The descriptive roll/finger impressions/Specimen signatures of the claimant
are obtained in the prescribed forms (in duplicate) and attested by the
employer.
7) Whether 3 copies of Passport Size photograph of the member with spouse
(taken together/or claimant) are submitted and the employer has attested with
seal on the back side of the Passport size photos duly furnishing the name and
Account number of the member below the age of 25 years irrespective of their
marital status.
8) Whether the birth certificate of the children of the member, is submitted in
original, with one Xerox copy duly attested by the employer.
9) Whether the Personal marks of Identification, if any, on the hand /face or body
of the claimant is furnished.
10) The monthly Pension can be disbursed to the Pensioner through the designated
Banks such as State Bank of India and other Nationalised Banks or HDFC (or
ICICI) or Post Offices and he has furnished Savings Bank Account Number
and complete postal address of the Bank/Post office in the relevant column of
the Form-10D.
11) Whether the claimant has exercised any option for Return of Capital, in the
relevant column of Form-10D. If so, please specify the Para such as 13(1),
13(2) or 13(3). In case of opting for Para 13(2), the nomination should be
made in favour of person other than the spouse. Similarly it should be ensured
that the member furnished his option for Commutation under Para 12A.
12) While furnishing family details, the relationship with the member may be
furnished correctly in Form-10D.
13) Whether the particulars of wages etc. at Page 7 of the claim form is duly
checked and correctly filled up by the employer.
43
14) Separate Savings Bank Account for the minor children may also be opened in
the same branch at which the Savings Bank Account opened to the
widow/widower.
CHECKLIST FOR CLAIMS IN FORM-13(Revised)

(Form to used for transfer of PF accumulation)
1. To check whether all columns in the claims are properly filled.
2. Whether the particulars are written clearly without any overwriting or cutting.
3. Whether the previous employment particulars such as name, address and code
number and the account number of the member are correctly furnished.
4. In case the PF transfer is due from the PF Trust of an exempted establishment,

the application is to be sent direct by the employer to the PF Trust of the
exempted establishment with a copy to the RPFC concerned for details of the
Pension Scheme membership.
5. This form should be submitted by the member to the present employer for
onward transmission to the RPFC by whom the transfer is to be effected.
CHECKLIST FOR CLAIMS IN FORM-31

(Form to be used for claiming advance/withdrawal)
1. To check whether all columns in the claims are properly filled.
2. Whether the particulars are written clearly without any overwriting or cutting.
3. For the non-refundable withdrawal under Para 68B it should be ensured that
declaration in the prescribed form is furnished. In all cases the employer
should ensure the genuineness of the case before forwarding the application. It
should be noted that if the advance granted is misused, the amount of advance
will be recovered together with penal interest.
4. For the withdrawal for repayment of loans under 68 BB, it should be ensured
that the member earlier obtained a loan from a State Government, Cooperative
Society, Housing Board, a Municipal Corporation, or a body similar to Delhi
Development Authority solely for the housing purpose.
5. For closure/lock-out it should be ensured that no compensation is paid to the

member and the advance is eligible for the reasons other than strike only.
44
6. For Illness of member/family member whether the certificate has been

furnished by the employer as regards to the leave granted and the non-
availability of ESI benefits
7. Whether the medical certificate in proper form obtained from the factory
doctor/designated medical officer/the Registered Medical Practitioner/Hospital
is enclosed. Before forwarding it to the RPFC, the genuineness of the
certificate should be ensured.
8. It should be noted that one month hospitalisation is compulsory in case of the
illness of family members.
9. In case of treatment of heart ailment/mental derangement a certificate by a

specialist doctor is necessary.
10. For marriage purpose certificate regarding advance required to meet the
expenses in connection with the marriage needs to be furnished in the claim
form.
11. In the case of education a certificate from the educational institution regarding
the course of study and the anticipated expenditure needs to be submitted.
12. Before forwarding the applications for the reasons noted under item No10 the
genuineness of the case shall be ensured by the employer.
13. In case of advance for the natural calamity (flood/earthquake/riot) whether the
certificate from an appropriate authority to the effect that the movable or
immovable property has been damaged as a result of the natural calamity and
it should be ensured that the State Government has declared that the calamity
has affected the general public in the area. It is also to be ensured that the
application for advance is made within a period of 4 months from the date of
declaration by the State Government.
14. In the case, affected by cut in electricity it should be certified that the fall in
wages amounting to 25% or more than 25% of the wages in respect of the
member is due to power cut. A certificate from the State Government is also
necessary to the effect that the cut in the supply of electricity was enforced in
that area where the factory is situated.
15. Purchase of equipment for physically handicapped member: whether the

certificate from a competent medical practitioner furnishing the details like
name of the person, nature of the handicap, nature of the equipment required
and its approximate cost is submitted.
16. Payment of withdrawal within one year before the retirement. The employer
should ensure that the member has attained the age of 54 years or within one
year before his actual retirement on superannuation, which is later and then the
application is submitted. He should also ensure that the said particulars tally
with the age particulars furnished in Form – 9 or Form – 2.
45
3. DELIVERY OF EMPLOYEES’ PROVIDENT FUND SERVICE

IN THE ESTABLISHMENT
The employees serving under the ‘Model Employer’ will be given

prompt service by the Employees’ Provident Fund Office. They can get the
Provident Fund and other benefits, at the doorstep of the establishment, on
the day of their retirement from service.
WHO IS A ‘MODEL EMPLOYER?
An employer, who –
• Deposits the PF dues before 15th of each month.

• Submits monthly returns before 25th of each month and annual
returns before 30th of April.
• Enrolls all eligible employees as PF members.
• Complies with the duties of employers.
• Submits the claims of all retiring employees one month in
advance.
COMPLIANCE BY THE EMPLOYER ENSURES SOCIAL

SECURITY BENEFITS ARE PROVIDED TO THE EMPLOYEES
46
4. BILL OF RIGHTS OF EMPLOYERS
It is your right to get registration and code number within three days of filing
of an application
It is your right to receive an acknowledgement in token of receipt of the

application/returns submitted by you.
It is your right to ask from the Enforcement Officer visiting your

establishment the letter of authority issued by the concerned circle officer.
It is your right to be heard by the competent authority before any liability

is fixed on Enforcement Officer.
It is your right to approach the higher authority in case of harassment by any

employee of the Employees Provident Fund Organisation.
It is your right to get the Forms required for filing application/ returns etc.
free of cost from any office of the Employees Provident Fund Organisation.
It is your right to demand improved service delivery for your workers.
It is your right to receive courteous and responsive service from any EPF
employee.
SUBMITION OF NOMINATION FORMS OF YOUR

EMPLOYEES SECURES THEIR FAMILY’S FUTURE
47
5. DUTIES OF EMPLOYER
The Schemes framed under the Act stipulates the duties of Employer vide para
36 of Employees’ Provident Fund Scheme’52, Para 20 of the Employees’ Pension
Scheme’95 and Para 10 of Employees’ Deposit Linked Insurance Scheme’76.
Accordingly an establishment covered under the Act to which the Scheme/s

is/are applicable is required to comply with the following: The Regional Office/Sub-
Regional Office should ensure the prompt and proper compliance.
S. Duties Document Authority

No EPF EPS EDLI EPF EPS EDLI
.
(Form No.) (Para)
1. To submit a return of ownership 5-A 36A 21 1
2. To obtain the details of past 11 34 24 -
employment/membership of employee
3. Consolidated return of employees required to 9 4 1 36 20 10
become members of the Funds on the date of
application of the Scheme
4. Return of employees qualifying for membership 5 4 2 36 20 10
under PF, Pension and Insurance Fund for the
first time during the month.
5. Return of employees leaving the service of the 10 5 3 36 20 10
employer during the month
6. Declaration and Nomination Form for 2(R) 33 16 10
EPF/Pension/ IF
7. Recovery and Payment of contributions. 30 4 8
8. Payment of Administrative charges 38(1) - 8
9. Consolidated Statement of dues and remittance 12A 6 4 38 20 10
10. Members annual Contribution Card. 3A 7 - 35 19 -
42
43,44
11. Consolidated annual contribution statement. 6A 8 - 43 20 -
12. Enrolment of employee as a member of the 26 6 1
fund.
13. Transfer of Previous Accumulations dues from 28 - -
existing PF
14. Payment of Penal Damages 32A 5 8A
15. To enter contributions 40 19 -
16. Supply of Pass Book 40A - -
17. Production of Contribution Card to the member. 45 20 -
18. Production of records to the Commissioner. 46 20 11
19. Attestation and forwarding of application for 72 20 10
Advances/Withdrawals and Final Settlement
20. Distribution of annual statement of accounts to 73 - -
the members.
48
6 . FORMS & INITIAL / MONTHLY / ANNUAL RETURNS required

to be filed by Employer under EPF’52,EPS’95&EDLI’76 schemes
PROVISIONS OF THE SCHEMES RELATING TO SUBMISSION OF

FORMS & MONTHLY/ANNUAL RETURNS BY EMPLOYERS OF
UN-EXEMPTED ESTABLISHMENTS
Relevant Para
Sl. Form provisions under
No. Number Purpose Due date EPF, EPS, EDLI
52 95 ,76
To build up a clean
EPFO database of the employers
Business to facilitate the conduct of
1. -- -- --
Number business vis-à-vis the
Form employer more efficiently
in future.
To be furnished by the Immediately on
employer to ascertain the coverage and
particulars of the wherever any
establishment & ownership change in the
of the establishment. This name of the
2. Form-5A
should be updated establishment and 36A 21 10
whenever there is a ownership occurs
change in the name & within 15 days
management of the from such
Establishment. change.
Immediately on
Declaration by a person
Form 11 appointment of
3. taking up employment in a 34 24 10
(Revised) the person in the
covered establishment.
establishment.
Basic Document
containing all details To be submitted
relating to the members within 15 days
Form 9 enrolled into the Provident from the date of
4.
(Revised) Fund Scheme and the receipt of
36 20 10
details of the communication of
establishment. coverage.
Reflecting the details of Within 15 days of

Form-5
5. employees joining EPF & the following 36(2)(a) 20 10(1A)
(Monthly)
EPS during the month. month.
A declaration and
nomination for Provident
To be submitted
Form-2 Fund and Pension
6. along with the 33 16 10
(Revised) Schemes, executed by each
Form 9/ Form 5
member and attested by the
employer.
49
Relevant Para
Sl. Form provisions under
No. Number Purpose Due date EPFS, EPS, EDLI
52 95 ,76
7. Form-10 Reflecting the details of Within 15 days of
(Monthly) employees leaving service the following 36 20 10
during the month. month.
Furnishing the details of
Form- wages, contribution and Within 25 days of
8. 12A other charges under the the following 38(2) 20 10
(Monthly) three schemes pertaining to month.
the month.
Furnishing the details of
the wages, contribution and
Form-3A
the period of non
Contributi Before 30th April
9. contributory service
on card of each year. 35 & 42 19 --
pertaining to an employee
(Yearly)
for a period of twelve
months in a financial year.
The dues and remittances
as per Forms 12A should Before 30th April
Form-6A be reconciled in the Form of each year
10. 38(3) 20(4) --
(Yearly) 6A. It shall contain the along with the
consolidated statement of Form.3A.
Form 3A for a year.
The Signature of the
Employer or the official
who has been authorised to
Specimen sign/attest the PF
Along with F-9
Signature documents should be
and immediately
of the lodged with the RPFC in
11. whenever there is 36 -- --
Employer the prescribed ‘specimen
a change
/authorised card’. This should be
official. updated whenever there
is a change in the
authorised signatory.
50
51
RETURNS REQUIRED TO BE SUBMITTED BY EMPLOYERS OF

EXEMPTED ESTABLISHMENTS
FORM NO. DESCRIPTION PURPOSE

One time Returns on Coverage
Pension
3(PS) The Employees' Consolidated Return of
Pension Scheme employees who are
1995[para 20 (i)]. entitled and required to
become members of
the Pension Fund on
the date the Pension
comes into force.
Within 15 days of
coverage.
Employees' Deposit Linked Insurance Scheme
The Employees' Consolidated Return of
Deposit Linked employees who are
Insurance Scheme, entitled and required to
1976[para 10] . become members of
the Insurance Fund on
the date the Scheme
comes into force.
Within 15 days of
coverage.
Monthly Returns
Pension
F4 (PS) The Employees' Within 15 days of close
Deposit Linked - of every month.
Insurance Scheme,
1976 [para 10] . A
return of members
joining service during
the month.
F5 (PS) The Employees' Return of Members
Pension Scheme Leaving Service During
1995[para 20 (2)]. the Month. Within 15
(leaving) days of close of every
month.
Employees' Deposit Linked Insurance Scheme
F2 (IF) The Employees' Return of employees
Deposit Linked entitled for membership
Insurance Scheme, of Insurance Fund.
1976 [para 10] . Within 15 days of close
of every month.
52
FORM NO. DESCRIPTION PURPOSE

F3 (IF) The Employees' Deposit Return of members of
Linked Insurance Insurance Fund Leaving
Scheme, 1976 [para 10] . service during the month.
Within 15 days of close of
every month.
Annual Returns
Pension
F7 (PS) The Employees' Pension Contribution card for
Scheme 1995[para19] . members for the year :
Form showing month wise
recoveries towards
Pension Fund in respect
of a member for one
financial . To be furnished
by the employer before
30th April of the following
year.
F8 (PS) The Employees' Pension Consolidated annual
Scheme 1995[para 20]. contribution statement :
This form provides annual
contributions of each
member of the
establishment . A vital
form for compiling the
annual PS statement of a
subscriber
to be submitted by 30th
April of the following
years.
Employees' Deposit Linked - Insurance Scheme
F4 (IF) The Employees' Deposit Consolidated annual
Linked - Insurance contribution statement :
Scheme, 1976 [para 10] . This form provides annual
contributions of each
member of the
establishment. A vital
form for compiling the
annual Insurance
statement of a subscriber.
F4 (IF) No. of employees and
amount of inspection f
Occasional Returns
Pension
F9 The Employees' Pension Declaration by a person
Scheme 1995[para 24] . taking up employment in
an establishment in which
the Employees' Pension
Scheme is in force.
53
7. DEFAULT IN PAYMENT OF DUES BY EMPLOYER –

CONSEQUENCES:
Penal Damages upto 37 % per annum and interest at the rate of

12 % payable on defaulted deposits.
Attachment of Bank Accounts.
Realisation of dues from Debtors.
Attachment of movable and immovable properties.
Arrest and Detention.
Action under Section 406 / 409 of Indian Penal Code.
Action under Section 110 Criminal Procedure Code.
Prosecution under Section 14 of the EPF & MP Act 1952.
EPFO WEBSITE: www.epfindia.com

54
Chapter V
GRIEVANCE REDRESSAL SYSTEM IN EPFO
In every Employees’ Provident Fund Office customer service is

provided with a counter “May I help you” to assist the employees/members in
clarifying their doubts and also to assist them in claiming their benefits etc.
The employees can meet the Officer-in-Charge (Regional Provident

Fund Commissioner/Assistant Provident Fund Commissioner) on the
prescribed dates/time. A service Centre is also functioning at the district level,
to assist the Employees and members. In case Provident Fund claims are not
settled within 30 days, the members may inform to the Grievance Officer of
Employees’ Provident Fund Office and to Bhavishya Nidhi Adalats. In all the
EPF Offices, Bhavishya Nidhi Adalat is conducted on 10th of every month to
redress the Grievances.
The addresses of all the Employees’ Provident Fund Organisation

offices are given at the end of this booklet.
The complainants can approach the Regional Provident Fund

Commissioner concerned to redress their grievances.
The complaint relating to outstation Employees’ Provident Fund Offices

can also be lodged in the nearest Employees’ Provident Fund Office.
•
If your compliant is not redressed at our field office , contact:
The Additional Central Provident Fund Commissioner

(Customer Service Division),
Employees’ Provident Fund Organisation,
Headquarters Office,
No.14, Bhikaiji Cama Place,
NEW DELHI. Pin:110 066.
Phone No. 26163546
Fax No. 26172681
Email: cpfc@alpha.nic.in
SERVICE IS OUR MOTTO

55
Chapter VI
RATE OF INTEREST
The Employees’ Provident Fund Organisation is investing the EPF

moneys in accordance with the pattern of Investment prescribed by
Government of India through the State Bank of India. The yield (return) on
investment is distributed to the Provident Fund members on their Provident
Fund balances, on monthly balance and credited on compound basis on 1st of
April each year. The rate of interest declared for the past few years is as
under:-
2006-07 : 8.5%
2005-06 : 8.5%
2004-05 : 9.5%
2003-04 : 9% + 0.5% Bonus Interest
2002-03 : 9.5%
2001-02 : 9.5%
2000-01 : 11.00%
The interest is paid at the declared rate on monthly balance method

separately for employee’s share and employer’s share and reflected in the
Annual Provident Fund Statement of Accounts issued to the members through
their employers. Even after leaving the service the Provident Fund balances
of the members will continue to earn interest till its withdrawal. There is no
period stipulated for withdrawal of the EPF account.
EPFO PROTECTS YOU AND YOUR FAMILY

56
Chapter VII
“REINVENTING EPF INDIA”

-Mordernisation Project taking leverage of Information
Technology
57
Chapter VIII
CLAIM FORMS (PRE-BPR)
S. FORM No. PURPOSE SCHEME

No PROVISIONS
Form 13 Application for seeking transfer of account by Para 57 of
1.
(Revised) a member. EPFS, 52
Application for financing a life insurance
Para 62 of
2. Form 14 policy out of PF accumulation (Employee
EPFS,52
share) of the member
Application for claiming the PF accumulations Para 69 of
3. Form 19
dues on leaving service/retirement. EPFS,52
Application for claiming the PF accumulations
Para 70 of
4. Form 20 of the deceased PF member by Nominee
EPFS,52
/family members/ Legal Heir.
Common form for all types of
Para 68 of
5. Form 31 advances/withdrawal for specified purposes
EPFS,52
from the fund (other than final settlement)
6.
Application for claiming the Withdrawal /
Form-10C Para 14(1) of
Refund of benefits or Scheme Certificate
(EPS) EPS’95
under EPS’95.
Application for claiming the monthly Pension
Form-10D Para 12 & 16 of
7. under EPS’95 by member / family members
(EPS) EPS,95
of member / nominee.
Application for claiming the Assurance Benefit Para 24 of
8. Form-5(IF)
under the EDLI Scheme, 1976. EDLI, 76
All claim forms are supplied free of cost in the Employees’ Provident
Fund Organisation- Regional, Sub-Regional, Sub-Accounts Offices and
District Offices.
The above claim forms can also be downloaded from the Employees’
Provident Fund Organisation website: www.epfindia.com.
COLLECT ALL FORMS, FREE OF COST

58
Chapter IX
FREQUENTLY ASKED QUESTIONS (FAQS)
EPF MEMBERSHIP
1. I am an employee working in an establishment to which the PF Act is

not applicable. Can I become a member of the EPF?
An employee can become a member only after the application of

the Act to the establishment.
2. If an employee is not given the PF membership, to whom he can

approach?
He can approach his employer failing which he can approach the

Regional Provident Fund Commissioner.
3. Whether the employees working in a Branch Unit of an establishment

located outside the state is eligible to become a member of the EPF?
The Act is applicable to an establishment, its employees,

irrespective of their place of work or location, are eligible to become
a member of the Fund.
4. If an employee is working in more than one establishment how his

membership is regulated?
His membership is reckoned separately for each establishment.

(Under different Provident Fund Account Numbers)
5. Can an employee become a member of EPF without any age

restriction?
There is no age restriction for becoming a member of the

Provident Fund, whereas an employee who has already attained the
age of 58 can not become a member of the Pension Fund.
6. Whether an employee can become a member of the EPF without any

restriction to his salary/wages?
The employees who are drawing the basic wages and dearness
allowance upto Rs.6,500/- are alone eligible to become a member. He
will continue to be a member even when his pay exceeds Rs.6,500/-.
However, his contribution to the Fund will be restricted to Rs.6,500/-.
The employer is also required to pay his matching contribution upto
Rs.6,500/-.
59
7. Whether an apprentice can become a member of the EPF?
No. When he ceases to be an apprentice he should be enrolled

immediately.
8. If an employee is drawing more than Rs.6,500/- (Basic + DA only) is he

require to become a member of the EPF?
Such employees are not required to become a member, if he is

not already holding the PF membership. Otherwise, if both the
employer and employee are willing, he can become a member by
giving option.
9. If an employee is transferred from one establishment to another

establishment whether he is required to be enrolled as a member once
again?
He is required to be enrolled as a member under the new

establishment, for transferring his Provident Fund from his previous
account.
10. If a person is working in an establishment without receiving any wages

whether he can be given the PF membership?
Membership is allowed only where the wages are payable to an

employee.
11. Whether an employee can become a member of the Pension Scheme

only, without contributing to the PF?
No. By virtue of membership of Provident Fund only one can

become a member of the Pension Scheme.
12. Whether an employee can continue as a PF member even after his

retirement?
Yes.
13. Is there any option available to an employee whether to become a

member of the EPF or not?
No option.
60
14. Whether a EPF member can discontinue his membership, while in

employment?
Not permissible.
15. Where an establishment is having its own recognised private PF

whether an employee can be allowed to continue in the private PF without
joining the EPF?
If the Act is applicable to that establishment, then he should seek

exemption from the EPF Scheme. He will however continue to be
governed by the Pension and EDLI Schemes.
16. How long an employee can continue his EPF membership?
There is no restriction of period for membership. Even after

leaving the establishment a person can continue his membership.
17. How the period of non employment between two spells of employment
is treated under EPF?
Non employment period is not affecting the EPF but affects the
service for the purpose of Pension.
18. What will happen for the EPF membership of an employee during the
period of closure, lock-out, strike etc.?
During such period the membership will continue and in the

absence of wages no recovery of contribution will be made.
19. Whether an employer can also join the PF?
No.
20. Whether an employee can continue his EPF membership after leaving
the employment?
Yes.
21. Whether any employee can join the EPF directly?
No.
22. A Security Guard is working for different establishment; under whom

he is required to secure membership?
61
If the employer of the Security Guard has been brought under the
Act, the membership will be given through him, irrespective of his
place of work.
23. If the establishment is not employing 20 persons, whether an

employee can join the EPF?
Yes. The majority of employees and the employer can voluntarily

opt for the Act/Schemes.
24. What other benefits are accrued on joining the EPF?
On joining the EPF, the member is provided the benefits under

Pension and Insurance Schemes.
25. Whether an employee drawing Pension under EPS, 1995 is required to

join the PF and Pension Fund?
He is required to join only the PF and not to the Pension Scheme.
26. An employee who joins an establishment at the age of 58 is eligible to

become a member of the Pension Fund?
No.
27. How long a member can retain his Provident Fund in his account?
The membership can be retained till the withdrawal of his

Provident Fund dues.
PF CONTRIBUTIONS
28. Whether an employer can deduct employer’s share of contribution from

the wages of employees?
No. It is not permissible.
29. Can the wages be reduced by the employer on account of payment to

the EPF?
30. Whether a daily rated employee or the piece rated employee can
become a member of the EPF?
Yes. Irrespective of the nature of employment.

62
31. If an employee is paid wages on daily basis or on piece rate basis

how the contribution is determined?
The wages paid in a month will be taken to determine the

contribution due.
32. Whether the member is entitled for full interest on the belated deposit
of PF dues by the employer?
After realising the dues, the PF members will be given full interest
for each due month and it will no way affect the interest due to
members on the contributions paid.
33. An employee is paid subsistence allowance during the period of his

suspension. Whether PF contribution is payable on this?
Yes.
34. Can an employee contribute to the EPF after leaving the service?
No. In the absence of wages no recovery can be effected. Any

contribution by the member is also matched with employer’s share
of contribution.
35. The contribution has been recovered from the wages of the employee
but the employer had not paid to the EPF. What is the remedy?
The Employees’ PF Organisation will invoke penal provisions of

the Act to recover the dues from the employer. In such cases when
the employee leaves/retires the question of payment of employee’s
share will be considered for releasing the amount from the “Special
Reserve Fund”.
36. What will be the effect of non payment of PF dues by an employer? or

How a member is affected for non payment of EPF dues by the employer?
The Provident Fund dues of the member will be paid only to the
extent the amount is realised from the employer.
37. Whether an employer can recover any outstanding dues from the PF
amount payable to a member?
No. It is totally prohibited.

63
38. What are the measures by which the PF amount is recovered from a
defaulting employer?
Attachment of Bank Accounts, Realisation of dues from Debtors,

Attachment of properties, Arrest and Detention, Action under Section
406/409 of Indian Penal Code and Section 110 of Criminal Procedure
Code, Prosecution.
39. How a member is informed about the non payment of contributions

recovered from the wages of the employee but not paid to the EPF?
The Annual P.F. Statement of Account will indicate only the

amount paid by the employer. The default period in a year is thus
made known to the members.
40. Whether the P.F. amount credited to the member can be attached
against any liability?
No. The Provident Fund enjoys protection against attachment by

Court also.
41. When an employer becomes insolvent or when a company is wound

up, whether the contributions will be paid in priority over other debts?
Yes.
42. In the case of non payment of PF dues by the employer, how the P.F.
members are paid their dues?
The members’ share alone is payable from the Special Reserve

Fund. In case the establishment is closed for more than five years or
it is under liquidation the question of paying the employer’s share
will also be considered from the Special Reserve Fund.
43. When wages are not collected by the member whether the PF can be
deducted or not?
The employer shall, before paying the member his wages, is

required to deduct the PF contribution from his wages and pay to the
Regional PF Commissioner. As such PF can be deducted.
44. Can a member pay contribution in excess of the statutory rate of 12%?
Yes. (The employer may restrict to the statutory rate).
45. Can a member demand for showing the recovery of contributions from
the employer?
64
Yes. The contribution card of each member in Form 3-A can be

demanded from the employer.
46. How the contract employees are protected and given their P.F. when
the contractor is not paying the dues to the principal employer?
It is the duty of the principal employer to ensure that the

Contractor discharges his liability. (Also refer to answer to Question
No.42)
47. Can a member refuse to part with the payment of contribution to the
Pension Fund?
The Pension contribution is only a diversion from the employer’s

share of Provident Fund. Hence no consent is required from the
member and refusal does not arise.
48. Whether an employer can stop paying Employees’ Provident Fund

contribution in respect of a member who had attained the age of 55 or 60?
No. The Employees’ Provident Fund Contribution should be paid

till the date of his leaving the service, irrespective of the age of the
member.
NOMINATION FACILITY
49. In the absence of nomination, how the P.F. amount of a deceased

member is paid?
It is payable to the family members in equal shares, under Para 70

(ii) of EPF Scheme, 1952. If there is no eligible family member, it is
payable to the person(s) who are legally entitled to it.
50. What is the need for giving nomination for pension?
On the death of a Pension member (before receiving the pension),

if there is no eligible family member, pension is payable to the
nominee.
51. Whether the nominee given for pension is applicable for return of
capital also?
No. A nominee should be specifically mentioned by the member

while applying for his superannuation/early pension in Form 10D.
(The nominee may be the same person as given in Form-2)
65
52. Whether the nomination can be changed?
Yes. through Form 2.
53. In the absence of valid nomination to whom the Pension amount is

payable?
Payable to the dependant parents, (dependant father followed by

dependant mother).
54. Whether a bachelor can nominate any person?
Yes. On acquiring the ‘Family’ the nomination is treated as

invalid.
PENSION SCHEME
55. What are the benefits of Pension Scheme to an employee and his
family?
Please refer to the Chapter showing the benefits of Pension

Scheme.
56. Whether an employee who has not opted for Family Pension Scheme,
1971 can join the Pension Scheme?
Yes. By giving an option and paying the arrear dues from 01-03-
1971 to the current date along with interest.
57. What is the formula for giving the Pension?
Pensionable Salary X Pensionable Service

Pension = ----------------------------------------------------
70
58. What is the quantum of pension a member can get on his

superannuation?
A member who joins the new Pension Scheme at the age of 18

and superannuated at the age of 58, and contributing to the (present)
wage ceiling of Rs.6,500/- may get about 60% of his wages as
Pension.
Pensionable Salary X Pensionable Service 6500 X 40 + 2*

66
--------------------------------------------------- -------------------- = 3,900

70 70
* weightage of 2 years where the service is more than 20 years
59. How the average salary is determined for granting pension?
The average salary is determined only for giving the pension to

member. It is the average of last 12 months. (Non contributory
period, if any, is deducted)
60. What are the advantages of taking a Scheme Certificate?
1) It facilitates transfer of Pension Accounts when the

employment is changed.
2) If the Holder of Scheme Certificate dies the family will get
family pension.
3) It is like a Policy for Pension without paying the premium.
61. In case of death of a Pension member who was an Ex-serviceman,

whether family pension is payable or not?
Family pension is payable i.e. in addition to the Military Pension,

i.e. family pension under Rule 54 of the CCS (Pension) Rules, 1972.
(Effective from 27-07-2001 only)
62. Can a member seek exemption from the Pension Scheme?
Individual member can not seek exemption from the Pension

Scheme. Only an establishment, can seek exemption.
63. At what age a member is eligible for pension?
A member is eligible for pension on superannuation at the age of

58 years. If a member leaves employment between 50 and 57 years
he can avail the early (reduced) pension.
64. What is the service required for giving pension in case of death of the
member?
The minimum service of 10 years is only for payment of pension

to a member. It is not applicable, where a member dies. The family
pension is payable even after receiving one month’s contribution
(including part of the month) for Pension Fund.
65. If a member dies to whom the pension is payable?

67
On death of the member the Pension is automatically payable to

the spouse (Widow/Widower). In addition, the children are also
eligible (2 at a time).
66. When a pensioner can restore his commuted value of pension?
There is no provision for restoration of commuted value of

pension.
67. Can a pensioner opt for commutation and also return of capital?
Yes. He has to give a specific option for both in the application

form.
68. In case the employer has failed to pay the pension contribution
whether any pension is payable or not?
Non payment of pension contribution by an employer will not

affect the grant of Pension. Pension is guaranteed.
69. Can a pensioner get pension anywhere in the country?
Yes.
70. How the pension of a member who works for different establishment is
determined?
The wages and the service of the member are consolidated to

determine the Pension.
71. When the minimum 10 years of service is required for giving pension to
an employee what is the service required in case of his death in service?
Even with one month’s service (included part of the month) family
pension is payable, in case of death in service.
72. Is there any increase in the pension amount every year?
There is a provision for valuation of the pension fund for

considering the increase by way of relief every year. So far relief
has been paid every year.
73. When a member avails reduced pension at the age of 50 can he get
his full pension on attaining 58 years?
68
No. Once Pension is sanctioned it can not be altered.
74. What are the criteria for determining the date of eligibility for early
pension? (Before 58)
The member is required to indicate his option regarding the date
from which he requires early pension in the application form.
75. Can a member avail pension even while he is in service?
The member who continues in service even after 58 years can

avail the Pension from the age of 58. If a pensioner, who has availed
the early pension, may take up employment thereafter and in such
cases he will not be eligible to join the Pension Scheme.
76. Can I surrender or sell my full pension for getting a lumpsum payment?
No.
77. Is it compulsory to withdraw the pension benefit alongwith the P.F.

amount?
No. A member can withdraw his PF dues but he can continue to

be Pension member. In such cases he can avail the Scheme
Certificate.
78. Can I change my Date of Birth/Age?
No. Date of Birth/Age once given is not normally changed.
79. Can a married daughter be excluded from receiving the family

pension?
The marital status has no relevance if the children are below 25

years; they are eligible for family pension.
80. When the member has opted for return of capital to be paid after the
death of his spouse, whether any family pension is payable to the spouse?
Yes. The widow is entitled for her normal widow pension (50% of
the pension), and in addition, in lieu of ‘Return in Capital’ she is
entitled 80% of the original pension.
81. If a member is having two wives to whom the family pension is

payable?
If the second marriage is legally valid, it is payable to the eldest

with reference to the date of marriage and on her death, payable to
the next surviving widow.
69
82. In the absence of family member whether a pensioner can nominate

any other person to receive family pension?
No. In the absence of family member on the date of the death of

the member (before eligibility for member pension), the family
pension is payable to nominee and in the absence of a valid
nomination it is payable to dependant father followed by dependant
mother. Once the pension is received by the member there is no
validity for nomination. A pensioner can not nominate any person.
83. What will be the effect of unemployment period under the Pension
Scheme?
The unemployment period will be excluded from the actual

service.
84. Is it possible to exclude my spouse from receiving the family pension?
No. The spouse is an automatic beneficiary unless she is legally

divorced.
85. In the absence of family members and also nominee to whom the
pension is payable?
It is payable to the dependant parents.
86. Who is eligible for disablement pension?
Any employee (Pension member) irrespective of age and service

who is declared as disabled with 100% disability certified by the
designated Hospital and where the member had left service only on
account of his disablement is eligible for disablement pension.
87. Why a pensioner’s widow gets lesser pension when compared to non
pensioner’s widow?
The pension and family pension under Employees’ Pension

Scheme, 1995 are the Social Security benefits. It is viewed as a need
based benefit. It is not related to the quantum of contribution paid by
a member. A pensioner after attaining the age of 58 years is to take
care of his spouse and in his absence the liability is restricted to one
person. Hence 50% of the pension is payable. Whereas in the case
of a member (non pensioner) who dies leaving behind his spouse,
children who are yet to complete their education, marriage etc. and
also considering the pre-mature death of a member the quantum of
pension payable to non pensioner’s widow is on the higher side.
(This is for information only)
70
88. Whether family pension is payable to a widow who was married to a

pensioner? (After his superannuation)
The widow of a pensioner is eligible for family pension

(irrespective of the date of marriage whether prior to his
superannuation or thereafter)
89. In case the widow or widower remarries, to whom the family pension is
payable?
The pension payable to the widow/widower will be stopped and

thereafter the children pension will be converted to orphan pension
by giving higher pension.
90. What is the period upto which pension is payable to the widow or
widower?
For life.
91. When a member is having children through his first and second wife,
how the eligibility for children pension is determined?
The children of both first and second wife should be arranged in

the order of their date of birth and then the children pension is
allowed.
92. Is it necessary to open a separate bank account to draw the children

pension?
Yes.
93. Can the widow and children draw pension in different places/banks?
No. The pension should be drawn by widow and children in the

same bank and branch.
94. Who is eligible to get a Scheme Certificate?
A member whose service is 10 years or more and not attained the

age of 58 years will be eligible to receive the Scheme Certificate only.
A member whose service is less than 10 years also may avail the
Scheme Certificate.
95. Whether a member/family member can avail 2 pensions under

Employees’ Pension Scheme, 1995?
71
No.
96. When and to whom the pensioner is to give a life and non-remarriage
certificate?
All pensioners drawing pension under Employees’ Pension

Scheme, 1995 are required to give a Life/Non-Remarriage Certificate,
duly attested by the Bank Manager/Gazetted Officer in the month of
November each year. To be submitted to the Bank through which
the pension is being paid. Failure to submit will result in stoppage of
pension from the month of January.
97. Whether a Scheme Certificate holder with a service period of 8 years

can avail the withdrawal benefit on surrender of Scheme Certificate.
No. Only on attaining 58 years he can surrender either to avail

the Pension (if eligible) or withdrawal benefit.
98. Whether the Orphan Children are eligible for double Orphan Pension
where both the parents were making contributions under Employees’
Pension Scheme, 1995?
Yes. The benefit under the Pension Scheme is a direct

consequence of the contributions paid by the member of EPS, 1995,
hence, if both parents were members and have contributed
independently to the said Scheme, the Orphan will be eligible to two
pension separately. The normal ceiling as provided for in the
Employees’ Pension Scheme shall however, continued to apply.
99. Whether Withdrawal Benefit will be payable to a member in case of

defaulting establishment?
In respect of an establishment defaulting in remitting contribution

to the Employees Pension Fund 1995 for any period, withdrawal
benefit will not be paid to the member in respect of the default
period. The member is entitled to withdrawal benefits only in respect
of the period for which the contributions are received.
EDLI SCHEME
100.Whether Assurance benefit under EDLI Scheme is payable for death

away from service?
No. Admissible only in case of death while in service.

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101.To whom the EDLI benefit is payable?
EDLI benefit is payable to the persons eligible to receive the EPF

dues.
102.Whether Assurance Benefit is payable to missing EPF member ?
Payment of Assurance Benefit under EDLI Scheme 1976 in

respect of missing EPF members is not contemplated.
SETTLEMENT OF PF FINAL ACCOUNTS
103. In case the PF amount is not settled within 30 days to whom the
matter is to be reported?
He can approach the Regional P.F. Commissioner in charge of

Grievances or he can appear before the Bhavishyanidhi Adalat being
conducted on 10th of every month.
104. Is there any time limit for withdrawal of Provident Fund dues?
Only in the case of resignation from service a member has to wait

for a period of two months for withdrawal of the PF dues.
105. When the employer is not attesting the claim form how to submit
the application for withdrawal of provident fund?
It is the duty of the employer to attest the application form. In

case of any dispute, the member may attain attestation preferably
from the bank in which he has maintained his account and thereafter
submit the same to Regional PF Commissioner, explaining the
reasons for not obtaining the signature of the employer. The
Regional P.F. Commissioner will pursue the matter with the employer
wherever necessary.
106. What is the time limit fixed for disposal of the application for
advances/settlement?
On submission of the claim with full particulars and documents

etc, it will be disposed within 30 days.
TRANSFER
107. In case of change in employment whether a member can get his PF

account transferred?
73
On change in employment, the member should necessarily get

his PF account transferred to his present establishment, duly
submitting Form 13(R )
108. If past accumulations are not transferred on cancellation of

exemption, how the provident fund amount is paid to the members?
The EPF authorities will ensure transfer of securities/cash and

arrange for refund of dues to the members.
109. How a PF member will be informed of the transfer effected?
A copy of Transfer Certificate issued to the transferee Regional

P.F. Commissioner/P.F. Trust giving full details of the transfer will be
sent to the concerned member also.
INTEREST
110. What is the method of crediting interest to the P.F. subscribers?
The compound interest is credited on monthly running balance

basis at the statutory rate declared for each year.
ISSUE OF ANNUAL ACCOUNTS
111. Whether the annual statement of accounts will be issued to the

members who are out of employment?
Yes. Issued till the account is transferred to Unclaimed Deposit;

in such cases the member may approach the Regional P.F.
Commissioner concerned for obtaining the statement of account.
112. Is the P.F. Statement of Accounts is issued only after full payment of
dues by the employer is made for the whole year?
No. The statement is issued to the extent the amount is received

in the financial year.
113. Why there is no statement of accounts for pension amount and why
the Pension contributions are not shown/reflected in P.F. Annual
Statement of Accounts.
The Annual statement of accounts is issued only for the PF

balances. The pension contributions are credited to the Pension
74
Fund and no running account is kept in respect of a subscriber

because the benefit under Pension Scheme is not related to the
quantum of pension contribution paid. It purely relates to the age,
wage and service of the member, on exit from employment. As such
the pension contributions are not required to be reflected in the PF
Annual Statement of Accounts.
ADVANCES AND WITHDRAWALS
114. Whether provident fund provides for any refundable loan for Housing
etc.?
No.
MODE OF PAYMENT
115. Can a member withdraw the entire amount through money order?
No. The ceiling for withdrawing the PF amount by money order is

only upto Rs.2,000/-.
116. Whether pension can be paid by money order or cheque?
No. Pension is payable through the designated bank/Post

Offices, notified for each region.
117. I like to know more about Employees’ Provident Fund Organisation.
Please visit EPFO Website: www.epfindia.com
EPFO – IN SERVICE OF THE

NATION’S WORK FORCE
75
Chapter 22
NATIONAL SOCIAL SECURITY NUMBER (NSSN)

Key to the Social Security of the EPF Member
Employees’ Provident Fund Organisation has launched ‘Re-

Inventing EPF India’ to provide world class service to all its clients.
As part of this project a unique number called National Social
Security Number (NSSN) is allotted to every PF subscriber. It is
the first step towards providing world class service to all Provident
Fund Subscribers. National Social Security Number is a unique
identification number generated on computer for each Provident
Fund subscriber based on six type of basic information about him.
This information is collected in the prescribed NSSN forms
alongwith Photograph. The NSSN forms are supplied by Provident
Fund Office.
National Social Security Number is compulsory for every

Provident Fund Subscriber. It helps the member to get fast track
service from the Provident Fund Office. Provident Fund office will
be setting up camp in your establishment or nearby area for data
collection for allotment of Social Security Number very shortly.
Please contact your employer or the Provident Fund Office for
filling up of the forms for getting National Social Security Number.
76
POINTS TO BE KEPT IN MIND WHILE FILLING UP NATIONAL SOCIAL

SECURITY FORM
Furnish all information correct, complete and legibly in the NSSN Form.
The information should be in English only.

Use Capital/Block letters.
Use only black or blue ball point pen.
Fill only one letter/number in one box.
Letters should not cross into adjacent boxes.
Do not overwrite or use white ink or eraser for corrections.
Do not scribble when filling the form.
Do not use any titles like Late, Dr, Mr etc.
Married woman shall enter only father’s name not husband’s name.
Do not fold, crease or roll the form.
Do not staple, mutilate or tear the form.
Do not punch or staple forms together.
Do not paste anything on the form.
Please Do not fill those which are marked “FOR OFFICE USE ONLY”
1. Write your current PF Account Number in the Form against Sl.No.1

2. Write your full name against Sl.No.2.
3. Write your father’s full name against Sl.No.3
4. Write your mother’s full name (mother’s full maiden name) against Sl.No.4
5. If you were known in the past by any other name please write it against
Sl.No.9.
If name is of single word. First name will be filled. Middle & Last Name
will be left blank.
If Name is of two words. First Name and Last Name will be filled.
Middle Name will be left blank.
If Name is of three & more words, the 1st part (1st word) of the Name
shall go in First Name Field, the last part (last word) of the name shall
go in Last Name field, and remaining all words shall be put in Middle
Name field.
Married women shall enter only father’s name not husband’s name in
the Father’s name field.
6. Write your correct date of birth against Sl.No.6

7. Write your place of birth against Sl.No.7
8. Write your correct correspondence address and permanent address
against Sl.No.10 & 11 respectively.
9. Write your name and your father’s name as you would like to appear in the
NSSN card against Sl.No.13 & 14 respectively.
77
10. Darken the appropriate circle against Sl.NO.5, 8, 9.
“CORRECT AND COMPLETE INFORMATION WILL HELP US

SERVE YOU BETTER”
Chapter IX
FREQUENTLY ASKED QUESTIONS (FAQS)
EPF MEMBERSHIP
1. I am an employee working in an establishment to which the PF Act is

not applicable. Can I become a member of the EPF?
An employee can become a member only after the application of

the Act to the establishment.
2. If an employee is not given the PF membership, to whom he can

approach?
He can approach his employer failing which he can approach the

Regional Provident Fund Commissioner.
3. Whether the employees working in a Branch Unit of an establishment

located outside the state is eligible to become a member of the EPF?
The Act is applicable to an establishment, its employees,

irrespective of their place of work or location, are eligible to become
a member of the Fund.
4. If an employee is working in more than one establishment how his

membership is regulated?
His membership is reckoned separately for each establishment.

(Under different Provident Fund Account Numbers)
5. Can an employee become a member of EPF without any age

restriction?
There is no age restriction for becoming a member of the

Provident Fund, whereas an employee who has already attained the
age of 58 can not become a member of the Pension Fund.
6. Whether an employee can become a member of the EPF without any

restriction to his salary/wages?
78
The employees who are drawing the basic wages and dearness
allowance upto Rs.6,500/- are alone eligible to become a member. He
will continue to be a member even when his pay exceeds Rs.6,500/-.
However, his contribution to the Fund will be restricted to Rs.6,500/-.
The employer is also required to pay his matching contribution upto
Rs.6,500/-.
7. Whether an apprentice can become a member of the EPF?
No. When he ceases to be an apprentice he should be enrolled

immediately.
8. If an employee is drawing more than Rs.6,500/- (Basic + DA only) is he

require to become a member of the EPF?
Such employees are not required to become a member, if he is

not already holding the PF membership. Otherwise, if both the
employer and employee are willing, he can become a member by
giving option.
9. If an employee is transferred from one establishment to another

establishment whether he is required to be enrolled as a member once
again?
He is required to be enrolled as a member under the new

establishment, for transferring his Provident Fund from his previous
account.
10. If a person is working in an establishment without receiving any wages

whether he can be given the PF membership?
Membership is allowed only where the wages are payable to an

employee.
11. Whether an employee can become a member of the Pension Scheme

only, without contributing to the PF?
No. By virtue of membership of Provident Fund only one can

become a member of the Pension Scheme.
12. Whether an employee can continue as a PF member even after his

retirement?
Yes.
79
13. Is there any option available to an employee whether to become a

member of the EPF or not?
No option.
14. Whether a EPF member can discontinue his membership, while in

employment?
Not permissible.
15. Where an establishment is having its own recognised private PF

whether an employee can be allowed to continue in the private PF without
joining the EPF?
If the Act is applicable to that establishment, then he should seek

exemption from the EPF Scheme. He will however continue to be
governed by the Pension and EDLI Schemes.
16. How long an employee can continue his EPF membership?
There is no restriction of period for membership. Even after

leaving the establishment a person can continue his membership.
17. How the period of non employment between two spells of employment
is treated under EPF?
Non employment period is not affecting the EPF but affects the
service for the purpose of Pension.
18. What will happen for the EPF membership of an employee during the
period of closure, lock-out, strike etc.?
During such period the membership will continue and in the

absence of wages no recovery of contribution will be made.
19. Whether an employer can also join the PF?
No.
20. Whether an employee can continue his EPF membership after leaving
the employment?
Yes.
21. Whether any employee can join the EPF directly?
No.
80
22. A Security Guard is working for different establishment; under whom

he is required to secure membership?
If the employer of the Security Guard has been brought under the
Act, the membership will be given through him, irrespective of his
place of work.
23. If the establishment is not employing 20 persons, whether an

employee can join the EPF?
Yes. The majority of employees and the employer can voluntarily

opt for the Act/Schemes.
24. What other benefits are accrued on joining the EPF?
On joining the EPF, the member is provided the benefits under

Pension and Insurance Schemes.
25. Whether an employee drawing Pension under EPS, 1995 is required to

join the PF and Pension Fund?
He is required to join only the PF and not to the Pension Scheme.
26. An employee who joins an establishment at the age of 58 is eligible to

become a member of the Pension Fund?
No.
27. How long a member can retain his Provident Fund in his account?
The membership can be retained till the withdrawal of his

Provident Fund dues.
PF CONTRIBUTIONS
28. Whether an employer can deduct employer’s share of contribution from

the wages of employees?
29. Can the wages be reduced by the employer on account of payment to

the EPF?
30. Whether a daily rated employee or the piece rated employee can
become a member of the EPF?
81
Yes. Irrespective of the nature of employment.
31. If an employee is paid wages on daily basis or on piece rate basis

how the contribution is determined?
The wages paid in a month will be taken to determine the

contribution due.
32. Whether the member is entitled for full interest on the belated deposit
of PF dues by the employer?
After realising the dues, the PF members will be given full interest
for each due month and it will no way affect the interest due to
members on the contributions paid.
33. An employee is paid subsistence allowance during the period of his

suspension. Whether PF contribution is payable on this?
Yes.
34. Can an employee contribute to the EPF after leaving the service?
No. In the absence of wages no recovery can be effected. Any

contribution by the member is also matched with employer’s share
of contribution.
35. The contribution has been recovered from the wages of the employee
but the employer had not paid to the EPF. What is the remedy?
The Employees’ PF Organisation will invoke penal provisions of

the Act to recover the dues from the employer. In such cases when
the employee leaves/retires the question of payment of employee’s
share will be considered for releasing the amount from the “Special
Reserve Fund”.
36. What will be the effect of non payment of PF dues by an employer? or

How a member is affected for non payment of EPF dues by the employer?
The Provident Fund dues of the member will be paid only to the
extent the amount is realised from the employer.
37. Whether an employer can recover any outstanding dues from the PF
amount payable to a member?
No. It is totally prohibited.

82
38. What are the measures by which the PF amount is recovered from a
defaulting employer?
Attachment of Bank Accounts, Realisation of dues from Debtors,

Attachment of properties, Arrest and Detention, Action under Section
406/409 of Indian Penal Code and Section 110 of Criminal Procedure
Code, Prosecution.
39. How a member is informed about the non payment of contributions

recovered from the wages of the employee but not paid to the EPF?
The Annual P.F. Statement of Account will indicate only the

amount paid by the employer. The default period in a year is thus
made known to the members.
40. Whether the P.F. amount credited to the member can be attached
against any liability?
No. The Provident Fund enjoys protection against attachment by

Court also.
41. When an employer becomes insolvent or when a company is wound

up, whether the contributions will be paid in priority over other debts?
Yes.
42. In the case of non payment of PF dues by the employer, how the P.F.
members are paid their dues?
The members’ share alone is payable from the Special Reserve

Fund. In case the establishment is closed for more than five years or
it is under liquidation the question of paying the employer’s share
will also be considered from the Special Reserve Fund.
43. When wages are not collected by the member whether the PF can be
deducted or not?
The employer shall, before paying the member his wages, is

required to deduct the PF contribution from his wages and pay to the
Regional PF Commissioner. As such PF can be deducted.
44. Can a member pay contribution in excess of the statutory rate of 12%?
Yes. (The employer may restrict to the statutory rate).
45. Can a member demand for showing the recovery of contributions from
the employer?
83
Yes. The contribution card of each member in Form 3-A can be

demanded from the employer.
46. How the contract employees are protected and given their P.F. when
the contractor is not paying the dues to the principal employer?
It is the duty of the principal employer to ensure that the

Contractor discharges his liability. (Also refer to answer to Question
No.42)
47. Can a member refuse to part with the payment of contribution to the
Pension Fund?
The Pension contribution is only a diversion from the employer’s

share of Provident Fund. Hence no consent is required from the
member and refusal does not arise.
48. Whether an employer can stop paying Employees’ Provident Fund

contribution in respect of a member who had attained the age of 55 or 60?
No. The Employees’ Provident Fund Contribution should be paid

till the date of his leaving the service, irrespective of the age of the
member.
NOMINATION FACILITY
49. In the absence of nomination, how the P.F. amount of a deceased

member is paid?
It is payable to the family members in equal shares, under Para 70

(ii) of EPF Scheme, 1952. If there is no eligible family member, it is
payable to the person(s) who are legally entitled to it.
50. What is the need for giving nomination for pension?
On the death of a Pension member (before receiving the pension),

if there is no eligible family member, pension is payable to the
nominee.
51. Whether the nominee given for pension is applicable for return of
capital also?
No. A nominee should be specifically mentioned by the member

while applying for his superannuation/early pension in Form 10D.
(The nominee may be the same person as given in Form-2)
84
52. Whether the nomination can be changed?
Yes. through Form 2.
53. In the absence of valid nomination to whom the Pension amount is

payable?
Payable to the dependant parents, (dependant father followed by

dependant mother).
54. Whether a bachelor can nominate any person?
Yes. On acquiring the ‘Family’ the nomination is treated as

invalid.
PENSION SCHEME
55. What are the benefits of Pension Scheme to an employee and his
family?
Please refer to the Chapter showing the benefits of Pension

Scheme.
56. Whether an employee who has not opted for Family Pension Scheme,
1971 can join the Pension Scheme?
Yes. By giving an option and paying the arrear dues from 01-03-
1971 to the current date along with interest.
57. What is the formula for giving the Pension?
Pensionable Salary X Pensionable Service

Pension = ----------------------------------------------------
70
58. What is the quantum of pension a member can get on his

superannuation?
A member who joins the new Pension Scheme at the age of 18

and superannuated at the age of 58, and contributing to the (present)
wage ceiling of Rs.6,500/- may get about 60% of his wages as
Pension.
85
Pensionable Salary X Pensionable Service 6500 X 40 + 2*

--------------------------------------------------- -------------------- = 3,900
70 70
* weightage of 2 years where the service is more than 20 years
59. How the average salary is determined for granting pension?
The average salary is determined only for giving the pension to

member. It is the average of last 12 months. (Non contributory
period, if any, is deducted)
60. What are the advantages of taking a Scheme Certificate?
1) It facilitates transfer of Pension Accounts when the

employment is changed.
2) If the Holder of Scheme Certificate dies the family will get
family pension.
3) It is like a Policy for Pension without paying the premium.
61. In case of death of a Pension member who was an Ex-serviceman,

whether family pension is payable or not?
Family pension is payable i.e. in addition to the Military Pension,

i.e. family pension under Rule 54 of the CCS (Pension) Rules, 1972.
(Effective from 27-07-2001 only)
62. Can a member seek exemption from the Pension Scheme?
Individual member can not seek exemption from the Pension

Scheme. Only an establishment, can seek exemption.
63. At what age a member is eligible for pension?
A member is eligible for pension on superannuation at the age of

58 years. If a member leaves employment between 50 and 57 years
he can avail the early (reduced) pension.
64. What is the service required for giving pension in case of death of the
member?
The minimum service of 10 years is only for payment of pension

to a member. It is not applicable, where a member dies. The family
pension is payable even after receiving one month’s contribution
(including part of the month) for Pension Fund.
86
65. If a member dies to whom the pension is payable?
On death of the member the Pension is automatically payable to

the spouse (Widow/Widower). In addition, the children are also
eligible (2 at a time).
66. When a pensioner can restore his commuted value of pension?
There is no provision for restoration of commuted value of

pension.
67. Can a pensioner opt for commutation and also return of capital?
Yes. He has to give a specific option for both in the application

form.
68. In case the employer has failed to pay the pension contribution
whether any pension is payable or not?
Non payment of pension contribution by an employer will not

affect the grant of Pension. Pension is guaranteed.
69. Can a pensioner get pension anywhere in the country?
Yes.
70. How the pension of a member who works for different establishment is
determined?
The wages and the service of the member are consolidated to

determine the Pension.
71. When the minimum 10 years of service is required for giving pension to
an employee what is the service required in case of his death in service?
Even with one month’s service (included part of the month) family
pension is payable, in case of death in service.
72. Is there any increase in the pension amount every year?
There is a provision for valuation of the pension fund for

considering the increase by way of relief every year. So far relief
has been paid every year.
73. When a member avails reduced pension at the age of 50 can he get
his full pension on attaining 58 years?
87
No. Once Pension is sanctioned it can not be altered.
74. What are the criteria for determining the date of eligibility for early
pension? (Before 58)
The member is required to indicate his option regarding the date
from which he requires early pension in the application form.
75. Can a member avail pension even while he is in service?
The member who continues in service even after 58 years can

avail the Pension from the age of 58. If a pensioner, who has availed
the early pension, may take up employment thereafter and in such
cases he will not be eligible to join the Pension Scheme.
76. Can I surrender or sell my full pension for getting a lumpsum payment?
No.
77. Is it compulsory to withdraw the pension benefit alongwith the P.F.

amount?
No. A member can withdraw his PF dues but he can continue to

be Pension member. In such cases he can avail the Scheme
Certificate.
78. Can I change my Date of Birth/Age?
No. Date of Birth/Age once given is not normally changed.
79. Can a married daughter be excluded from receiving the family

pension?
The marital status has no relevance if the children are below 25

years; they are eligible for family pension.
80. When the member has opted for return of capital to be paid after the
death of his spouse, whether any family pension is payable to the spouse?
Yes. The widow is entitled for her normal widow pension (50% of
the pension), and in addition, in lieu of ‘Return in Capital’ she is
entitled 80% of the original pension.
81. If a member is having two wives to whom the family pension is

payable?
88
If the second marriage is legally valid, it is payable to the eldest

with reference to the date of marriage and on her death, payable to
the next surviving widow.
82. In the absence of family member whether a pensioner can nominate

any other person to receive family pension?
No. In the absence of family member on the date of the death of

the member (before eligibility for member pension), the family
pension is payable to nominee and in the absence of a valid
nomination it is payable to dependant father followed by dependant
mother. Once the pension is received by the member there is no
validity for nomination. A pensioner can not nominate any person.
83. What will be the effect of unemployment period under the Pension
Scheme?
The unemployment period will be excluded from the actual

service.
84. Is it possible to exclude my spouse from receiving the family pension?
No. The spouse is an automatic beneficiary unless she is legally

divorced.
85. In the absence of family members and also nominee to whom the
pension is payable?
It is payable to the dependant parents.
86. Who is eligible for disablement pension?
Any employee (Pension member) irrespective of age and service

who is declared as disabled with 100% disability certified by the
designated Hospital and where the member had left service only on
account of his disablement is eligible for disablement pension.
87. Why a pensioner’s widow gets lesser pension when compared to non
pensioner’s widow?
The pension and family pension under Employees’ Pension

Scheme, 1995 are the Social Security benefits. It is viewed as a need
based benefit. It is not related to the quantum of contribution paid by
a member. A pensioner after attaining the age of 58 years is to take
care of his spouse and in his absence the liability is restricted to one
person. Hence 50% of the pension is payable. Whereas in the case
of a member (non pensioner) who dies leaving behind his spouse,
children who are yet to complete their education, marriage etc. and
89
also considering the pre-mature death of a member the quantum of

pension payable to non pensioner’s widow is on the higher side.
(This is for information only)
88. Whether family pension is payable to a widow who was married to a

pensioner? (After his superannuation)
The widow of a pensioner is eligible for family pension

(irrespective of the date of marriage whether prior to his
superannuation or thereafter)
89. In case the widow or widower remarries, to whom the family pension is
payable?
The pension payable to the widow/widower will be stopped and

thereafter the children pension will be converted to orphan pension
by giving higher pension.
90. What is the period upto which pension is payable to the widow or
widower?
For life.
91. When a member is having children through his first and second wife,
how the eligibility for children pension is determined?
The children of both first and second wife should be arranged in

the order of their date of birth and then the children pension is
allowed.
92. Is it necessary to open a separate bank account to draw the children

pension?
Yes.
93. Can the widow and children draw pension in different places/banks?
No. The pension should be drawn by widow and children in the

same bank and branch.
94. Who is eligible to get a Scheme Certificate?
A member whose service is 10 years or more and not attained the

age of 58 years will be eligible to receive the Scheme Certificate only.
A member whose service is less than 10 years also may avail the
Scheme Certificate.
90
95. Whether a member/family member can avail 2 pensions under

Employees’ Pension Scheme, 1995?
No.
96. When and to whom the pensioner is to give a life and non-remarriage
certificate?
All pensioners drawing pension under Employees’ Pension

Scheme, 1995 are required to give a Life/Non-Remarriage Certificate,
duly attested by the Bank Manager/Gazetted Officer in the month of
November each year. To be submitted to the Bank through which
the pension is being paid. Failure to submit will result in stoppage of
pension from the month of January.
97. Whether a Scheme Certificate holder with a service period of 8 years

can avail the withdrawal benefit on surrender of Scheme Certificate.
No. Only on attaining 58 years he can surrender either to avail

the Pension (if eligible) or withdrawal benefit.
98. Whether the Orphan Children are eligible for double Orphan Pension
where both the parents were making contributions under Employees’
Pension Scheme, 1995?
Yes. The benefit under the Pension Scheme is a direct

consequence of the contributions paid by the member of EPS, 1995,
hence, if both parents were members and have contributed
independently to the said Scheme, the Orphan will be eligible to two
pension separately. The normal ceiling as provided for in the
Employees’ Pension Scheme shall however, continued to apply.
99. Whether Withdrawal Benefit will be payable to a member in case of

defaulting establishment?
In respect of an establishment defaulting in remitting contribution

to the Employees Pension Fund 1995 for any period, withdrawal
benefit will not be paid to the member in respect of the default
period. The member is entitled to withdrawal benefits only in respect
of the period for which the contributions are received.
EDLI SCHEME
100.Whether Assurance benefit under EDLI Scheme is payable for death

away from service?
91
No. Admissible only in case of death while in service.
101.To whom the EDLI benefit is payable?
EDLI benefit is payable to the persons eligible to receive the EPF

dues.
102.Whether Assurance Benefit is payable to missing EPF member ?
Payment of Assurance Benefit under EDLI Scheme 1976 in

respect of missing EPF members is not contemplated.
SETTLEMENT OF PF FINAL ACCOUNTS
103. In case the PF amount is not settled within 30 days to whom the
matter is to be reported?
He can approach the Regional P.F. Commissioner in charge of

Grievances or he can appear before the Bhavishyanidhi Adalat being
conducted on 10th of every month.
104. Is there any time limit for withdrawal of Provident Fund dues?
Only in the case of resignation from service a member has to wait

for a period of two months for withdrawal of the PF dues.
105. When the employer is not attesting the claim form how to submit
the application for withdrawal of provident fund?
It is the duty of the employer to attest the application form. In

case of any dispute, the member may attain attestation preferably
from the bank in which he has maintained his account and thereafter
submit the same to Regional PF Commissioner, explaining the
reasons for not obtaining the signature of the employer. The
Regional P.F. Commissioner will pursue the matter with the employer
wherever necessary.
106. What is the time limit fixed for disposal of the application for
advances/settlement?
On submission of the claim with full particulars and documents

etc, it will be disposed within 30 days.
TRANSFER
92
107. In case of change in employment whether a member can get his PF

account transferred?
On change in employment, the member should necessarily get

his PF account transferred to his present establishment, duly
submitting Form 13(R )
108. If past accumulations are not transferred on cancellation of

exemption, how the provident fund amount is paid to the members?
The EPF authorities will ensure transfer of securities/cash and

arrange for refund of dues to the members.
109. How a PF member will be informed of the transfer effected?
A copy of Transfer Certificate issued to the transferee Regional

P.F. Commissioner/P.F. Trust giving full details of the transfer will be
sent to the concerned member also.
INTEREST
110. What is the method of crediting interest to the P.F. subscribers?
The compound interest is credited on monthly running balance

basis at the statutory rate declared for each year.
ISSUE OF ANNUAL ACCOUNTS
111. Whether the annual statement of accounts will be issued to the

members who are out of employment?
Yes. Issued till the account is transferred to Unclaimed Deposit;

in such cases the member may approach the Regional P.F.
Commissioner concerned for obtaining the statement of account.
112. Is the P.F. Statement of Accounts is issued only after full payment of
dues by the employer is made for the whole year?
No. The statement is issued to the extent the amount is received

in the financial year.
113. Why there is no statement of accounts for pension amount and why
the Pension contributions are not shown/reflected in P.F. Annual
Statement of Accounts.
93
The Annual statement of accounts is issued only for the PF

balances. The pension contributions are credited to the Pension
Fund and no running account is kept in respect of a subscriber
because the benefit under Pension Scheme is not related to the
quantum of pension contribution paid. It purely relates to the age,
wage and service of the member, on exit from employment. As such
the pension contributions are not required to be reflected in the PF
Annual Statement of Accounts.
ADVANCES AND WITHDRAWALS
114. Whether provident fund provides for any refundable loan for Housing
etc.?
No.
MODE OF PAYMENT
115. Can a member withdraw the entire amount through money order?
No. The ceiling for withdrawing the PF amount by money order is

only upto Rs.2,000/-.
116. Whether pension can be paid by money order or cheque?
No. Pension is payable through the designated bank/Post

Offices, notified for each region.
117. I like to know more about Employees’ Provident Fund Organisation.
Please visit EPFO Website: www.epfindia.com
EPFO – IN SERVICE OF THE

NATION’S WORK FORCE

Epf Guide

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NATIONAL ACADEMY FOR TRAINING AND RESEARCH IN SOCIAL SECURITY

Workshop For Employers/EPF Members

DR. SYAMA PRASAD MOOKERJEE INSTITUTE OF

EMPLOYEES’ PROVIDENT FUND ORGANISATION

Our Mission is to extend the reach and quality of publicly

Social Security refers to Protection which Society provides for its

ii. Benefits under EPS scheme 1995

iii Benefits under EDLI Scheme 1971 12

11. How the Pension is calculated? 35

IV. WHAT EMPLOYERS SHOULD KNOW

1. Salient features of the EPFO Business Process 55

6. Expectations From Employers Regarding Filing Of 61A

7. Electronic filing of e-return R1 62

“SERVICE IS OUR MOTTO”

TO WHOM THE PROVIDENT FUND ACT APPLIES?

(2) Registration – Issue of Provident Fund Code Number- to an establishment.

A Registration number, otherwise known as Code Number is issued to

 Code number to an establishment is issued within 3 days by the Regional

(4) Voluntary application of Act:

The following category of establishments can seek voluntary application of the

(i) Any establishment which is not employing 20 persons (including contract

(5) Provident Fund Account Number:

Region Code RPFC’s Jurisdiction No. assigned Employee

--- --- --- ---

(SRO-Sub-Regional Office, HR- Haryana , GRG- Gurgaon )

An account number given to an employee viz. HR/GRG/46400/956, denotes – HRis

The identification of an establishment and the Provident Fund member is possible

YOUR PROVIDENT FUND GIVES YOU

On application of the Provident Fund Act to an establishment, the employer may

Even after grant of exemption, the Regional Provident Fund Commissioner

SERVICE IS OUR MOTTO

1. KNOW YOUR ‘PROVIDENT FUND’

Provident Fund is a Social Security Benefit to employees.

Employees’ Provident Fund Organisation(EPFO):

Employees’ Provident Fund Organisation is administering the above Schemes.

Special Features of the Act/Schemes:

All employees, employed in an establishment (includes employees

An employee who is enrolled as a member of Provident Fund is automatically

In case an employee had attained the age of 58 or is in receipt of pension under

YOU DERIVE YOUR SOCIAL SECURITY

In case of non-payment by employer of contribution deducted from wages.

YOU DERIVE YOUR SOCIAL SECURITY

i. BENEFITS UNDER EMPLOYEES’ PROVIDENT FUNDS SCHEME, 1952.

Every employee is required to pay Contribution to the provident fund @ 12%/10%

ii. BENEFITS OF PENSION SCHEME

• Pension is a boon to working class. It is no more the prerogative of Government

BENEFITS TO MEMBERS BENEFITS TO FAMILY MEMBERS

iii. Benefits under Employees’ Deposit Linked Insurance Scheme, 1976

• A member of Provident Fund is also a member of Employees Deposit

SUBMIT YOUR TRANSFER APPLICATION

Contribution is calculated on the Basic Pay, Dearness Allowance including cash

Name of the Employees’ share Employers’ share

Attracts PF Deduction PF not to be deducted.

i.e.: Rs.6000/- @ 12% = Rs.720/-

Matching share payable by Employer : Rs.720/- Out of this, 8.33%

The employer is also required to pay “Administrative Charges’ to the

Over Time Allowance/Bonus/Commission/Lay Off Compensation/

(3) Member’s Contribution Card (Form 3A).

The contributions recovered from each member alongwith Employers’

(4) The employee’s share of Provident Fund contribution may be deducted by

EPFO IMPARTS TRAINING TO

How to avail Provident Fund advances?