EPF

The Employees
Provident
Funds Act, 1952

The Employees Provident Funds Act,
1952

As per Preamble to the Act, the EPF Act is enacted to provide for the institution of
provident funds, pension fund and deposit lined insurance fund for employees in factories and
other establishments.

The Employees Provident Funds & Miscellaneous Provisions Act is a social security
legislation to provide for provident fund, family pension and insurance to employees.
Employee has to pay contribution towards the fund. Employer also pays equal contribution.
The employee gets a lump sum amount when he retires, which will be useful to him after
retirement.

The Act covers three schemes i.e.

PF ( Provident Fund Scheme )
FPF ( Family Pension Fund Scheme )
EDLI ( Employees Deposit Linked Insurance Scheme )

The EPF Act contains basic provisions in respect of applicability, eligibility, damages,
appeals, recovery etc. The three schemes formed by Central Government under the Act
make provisions in respect of those schemes.

Applicability of the Act:-

The Act applies to

Every establishment, which is a factory, engaged in industry specified in Schedule I to
the Act and in which 20 or more persons are employed.

Any other establishment or class of establishment employing 20 or more persons,
which may be specified by Central Government by notification in official gazette.

Central Government can also apply provisions of the Act to any establishment
employs less then 20 persons [Section 1(3)].

Even if the provisions of PF Act are not applicable in a particular establishment, if
employer and majority of employees agree, the Central Provident Fund
Commissioner can apply the provisions to that establishment by issuing a notification
in official Gazette [Section 1(4)].

Once the provisions of Act become applicable, it continues to be applicable even if
number of employees fall below 20 [Section 1(5)].

Coverage of Act:-
The Act has been extended to

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Factories, Mines other than coalmines, Hotels and restaurants, Plantation of tea,
Coffee, Rubber [Tea factories in Assam have been excluded vide Para 1(3) (a) of
EPF Scheme].

Trading and commercial establishments, Engaged in purchase, Sale or storage of
goods, Establishments of exporters, Importers, Advertisers, Stock exchangers,
Canteens, Establishments of Attorneys, CA, ICWAs, Engineers and contractors,
Architects and Medical practitioners, Hospitals, Travel agencies, Banks doing
business only in one state, General insurance, Expert services, Establishments other
then banks, Building and construction industry, Poultry farming, University, College or
Schools.

The Act has be extended w.e.f. 1.4.2001 vide on Airline owned or controlled by
Government, Establishment engaged in rendering cleaning and sweeping services.

Once an establishment is covered under PF, all its departments and branches
wherever they are situated are also covered.

Other non - factory establishments covered:-

Besides factories, other establishments employing 20 or more persons can covered
under the Act. Various notifications have been issued extending the provisions of PF
Act to non-factory establishments.

Some major among them are Plantation, Mines, Coffee, Hotels and restaurants,
Cinema and theatres, trading and commercial establishments, Laundry, canteens,
establishments of attorneys/CA/ICWA/Engineers/Architects/Medical practitioners,
Hospitals, Financial establishments (Other then IFCI, UTI, IDBI, SFC), Building and
construction industry, Poultry, University, College, Schools, Scientific institutions etc.

Transitory provisions when Act is extended:-

It is possible that when PF Act is extended to certain establishment, some PF scheme
may be already in existence. Such scheme will continue and the balance amount in
such scheme to credit of the employee will be transferred to the Provident Fund
under statutory scheme of PF Act [Section 15.

Establishment to include all departments and branches:-

Where an establishment consists of different departments or has branches, whether
situate in the same place of in different places, all such departments or branches
shall be treated as parts of the same establishment [Section 2A].

Thus if factory is covered the head office and branches will also be covered under the
Act.

Act not applicable to certain establishments:-

As per section 16(1), the PF Act does not apply to

Any establishment registered under Cooperative Societies Act or State Law relating
to Cooperative societies, employing less than 50 persons and working without paid of
power.

To any establishment belonging to or under Control of Central Government or State
Government and whose employees are entitled to benefit of contributory provident
fund or old age pension.

To any establishment set up under any Central or State Act and whose employees
are entitled to benefit of contributory provident fund or old age pension.

Where PF Act is not applicable:-

The Pf Act is not applicable to certain establishments

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Factories or establishments employing less than 20 employees. However, once Act
becomes applicable, it continues to apply even if subsequently, the number is lower
than 20.

Banks doing business in more than one state, Coal mines, units established under
Cooperative Societies Act employing less than 50 workers and working without aid of
power

Other establishments belonging to or under control of Central Government of State
Governments and whose employees are entitled to benefits of contributory provident
fund or pension, Tea factories in Assam, Exemption granted by Central Government
by a special notification.

Administration of the Fund:-

Both employer and employee have to pay contribution at prescribed rates. These
amounts are credited to a fund. The fund vests in and is administered by Central
Board.

Employees covered under the scheme:-

As per section 2(f), employee means any person who is employed for wages in any
kind of work, manual or otherwise, in or in connection with the work of an
establishment, and who gets his wages directly or indirectly from the employer.

It includes any person

Employed by or through a contractor in or in connection with the work of the
establishment.

Engaged as an apprentice, not being an apprentice engaged under the Apprentices
Act, 1961 or under the standing orders of the establishment.

Thus persons employed through contractor in connection with work of establishment
are covered.

Apprentices employed under Apprentice Act or under standing orders of
establishment are excluded, i.e. they are not employees. [The model standing orders
merely state that an apprentice is a learner who is paid an allowance during the
period of his training].

Non-Eligible employees under PF:-

Employee whose pay is more than Rs. 6,500 per month are not eligible. (It may be
noted that limit of pay was Rs. 5,000 up to 31 st May 2001 and Rs. 3,500 up to 30 th
September 94).

Apprentices as per certified standing orders or under Apprentices Act casual
employees.

However employees employed through contractors have also to be covered under
PF.

Employee to become member of Fund immediately on joining:-

Every employee employed in or in connection with work of a factory or establishment
to which the act applies is entitled and required to become member of Provident
Fund, unless he is an excluded employee [Para 26(1) of EPF Scheme].

An employee who is drawing pay above prescribed limit (presently Rs 6,500) can
become member with permission of Assistant PF Commissioner, if he and his
employer agree. [Para 26(6) of EPF Scheme].

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Contribution by employer and employee:-

As per section 2(c) Contribution means a contribution payable in respect of a
member under a scheme or the contribution payable in respect of any employee to
whom the Insurance Scheme applies.

As per section 6, contribution shall be paid by employer @ 10% of basic wages plus
dearness allowance plus retaining allowance. This amount is defined as pay as per
explanation to Para 2(f)(ii) of EPF Scheme.

Equal contribution is payable by employee also. This contribution can be increased
to 12% by Central Government and in fact, has been increased to 12% in most of the
cases.

A person who is already a member continues to be a member even if his pay
exceeds Rs. 6,500. However, the contribution is limited to Rs. 6,500 only [Para 26A
(2) of EPF Scheme].

RPFC is liable under Consumer Protection Act:-

The Regional Provident Fund Commissioner is providing service under the Act and
hence he is liable under Consumer Protection Act.

Employees Provident Fund Scheme:-

This is the scheme under the Act. Both employer and employee have to pay
contribution to Provident Fund. The employee has to deduct contribution of
employee from the salary of employee and has to pay both employees contribution as
well as employers contribution by a challan in prescribed form. The amount has to
pay in approved bank.

Employee can pay higher contribution:-

Employee has to contribute 12/10% of his pay as contribution. The employee can
voluntarily pay higher contribution above the statutory rate. However, employer does
not have to match the voluntary contribution, over and above the statutory rate [Para
26(2) of EPF Scheme].

Contribution payable under PF Scheme:-

The Principal Employer is liable to pay contribution of his own employees as well as
employees employed through contractor.

Principal Employer can recover from contractor the amount paid by him on behalf of
contractor.

The contribution is 12% of pay i.e. basic wages, plus dearness allowance, cash
value of food concession and retaining allowance. Contribution of both employer and
employee is same i.e. 12% each [Para 32 of EPF Scheme].

Employer has to pay his contribution to EPF:-

He cannot deduct his contribution from wages of the employee [Para 31 of EPF
Scheme].

However, he has to deduct employees share from his salary and pay the same in
EPF scheme.

This deduction can be only from the wages pertaining to period for which contribution
is paid. However, if there is accidental omission, the amount can be recovered later.

Amount deducted from salary of employees is held in trust by the employer or
contractor [Para 32 of EPF Scheme].

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Out of employers contribution of 12/10%, the employers contribution of 8.33% will be
diverted to Employees Pension Scheme. The balance will be retained in the EPF
Scheme.

Thus, on retirement, the employee will get his full share plus the balance of
employers share retained to his credit in EPF account.

[This diversion is only w.e.f. 16 th November 95. Earlier Employers contribution to their
credit will continue to remain to their credit].

Lower contribution in certain cases:-

The employer and employees contribution is 12% each. This is applicable to many
of industries and establishments. However, this contribution is not applicable to

Any establishment employing less than 10 persons*

Any establishment registered with Board for Industrial and Financial Reconstruction
(BIFR) as a sick company.
* As per latest amendment the No. of persons should be 10.

The lower rate of contribution continues till its net worth is positive any other
establishment, which has accumulated loss equal to, or more than its net worth is
positive.

Any other establishment, which has accumulated loss equal to or more than its
assets and has also suffered cash loss in last two years.

Jute Industry, Beedi Industry, Bricke Industry, Coir Industry other than the spinning
sector, Guar gum factories. In theses cases, the contribution is 10%.

Interest on account:-

PF Commissioner shall maintain account of each member of EPF scheme [Para 59 of
Scheme].

Interest is credited to the account of employee. The interest is calculated on monthly
running balance basis.

Amount standing to credit at end of the month is considered for calculation of interest
for the following month.

The interest rate is declared every year by Central Government in consultation with
Central Board of Trustees of Provident Fund [Para 60 of EPF Scheme].

Employees Pension Scheme

This scheme has bee-introduced w.e.f. 16th November, 95. The Scheme is applicable
to all subscribers of Employees Provident Fund. It is also compulsory to persons, who were
subscribers as on 16th November, 95.

Contribution:-

The employers contribution of 8.33% will be diverted to the fund pension scheme.

Employee does not have to make any contribution.

Employers contribution is 12/10%.

In such cases, 8.33% is diverted to Pension Scheme and balance 1.67/3.67% as the
case may be, will be in credit of employees name in Provident Fund account.

The 8.33% is on maximum salary of Rs. 6,500.

If some employers are paying contribution on salary in excess of Rs. 6,500, the
excess contribution will be credited to Provident Fund account and not to Pension
Scheme.

No separate administration charges or inspection charges are payable, as these are
already paid along with Provident Fund contribution.
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Benefits under the Scheme:-

Members will get pension on superannuation or retirement from service and upon
disablement during employment.

Family pension will be available to widow/widower for life to till he/she remarries.

In addition, children will be entitled to pension, up to 25 years or their age.

In case of orphans, pension at enhanced rate is available up on death of
widow/widower or ceasing payment of widow pension.

Benefit of pension to children or orphan is only restricted for two children/orphans.

If the person is unmarried or has no family, pension is available to nominee for a
specified period.

Commutation of pension:-

The member can commute 33.33% of the pension, so as to receive hundred times
the monthly pension so commuted as commuted value of pension. Balance will be
paid on monthly basis.

Employees Deposit Linked Insurance Scheme

The purpose of the scheme is to provide life insurance benefits to employees who are
already covered under PF/FPF. The employer has pay contribution equal to 0.50% of the
total wages of employees in addition, administrative charges of 0.01% of total wages.
[Notification no. AO 503(E) dated 28th July 1976 issued u/s 6C (2) of PF Act].

The employee does not contribute any amount to the scheme. The salary limit for
coverage of employees is same as that of Provident Fund.

Exemption from the scheme can be obtained from RPFC if LIC Group Gratuity scheme
is adopted by employer. If exemption is granted, only inspection charges @ 0.005% are
payable to PF authorities.

Benefit to nominee of employee:-

If an employee dies employment, his nominee of family member gets an amount
equal to average balance in the Provident Fund Account of the deceased employee
during last 12 months.

If such balance is more than Rs. 35,000 the insurance amount payable is Rs. 35,000
plus 25% of the amount in excess of Rs. 35,000, subject to overall limit of Rs. 60,000.

If the employees are covered under another life insurance scheme whose benefits
are better than this scheme, an exemption from this scheme can be obtained.
[Increased by Rs. 35,000 to Rs. 60,000 w.e.f. 13 th June 2000].

Contribution Rate

The percentages of contributions made to PF & EPF authorities are as under.

By all Employees 12% of Basic wages

By the Employer 12% of Basic wages and 1.61% as administrative charges.

Thus company will bear an additional burden of 13.61% to comply with PF/EPF monthly on
the basic wages for the welfare of our employees.

Check PF of Sub-Contractors:-

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EPF
Is there any firm and logic way to look to it that sub-contractor complies with the PF
formalities.
Consider the case of a company who hires say machines engaging 9nos of employees
on contract basis. The monthly EFP challan provided by sub-contractor is of full Manpower
with him. How can we ensure that the said 9 Employees are covered under the PF challan.
One way is to ask for copy of Form6A (Annual Return) and monthly return on Form 5 & 10.
But what if the contract is given after the currency period say from April. Form 3A is generally
filled up during the close of period because only good companies update them monthly but
small contractors even dont send Nil returns.

Apart from the annual returns in Form 6A, the employer is required to submit Form 12
within 25 days from the close of the month showing the aggregate of recoveries
made. Form 12 contains the name of the subscriber (employee) and the PF account
number.
Form 3A is again an annual statement and will not suffice your purpose.
So you can insist on Form 12 along with the PF challan to track PF compliance by
your sub-contractor.

If you engage contractors, first of all, pleasure ensure the following

The contractor should have registered under factories act or shop & establishments
act and should carry a registration number.

He should have extended ESI coverage for all his employees (whoever comes under
the purview of the act). You need to get his ESI registration number.
Similarly, PF registration number.
Get a list of companies for whom he is providing this service and try to get opinion
about this contractor from them.
Please understand that it is the responsibility of the Principal employer to take care of
contract workers. Law will penalize you on any non-compliance & you may later on
enter into your contractors shoes, but that is cumbersome.
If you have finalized on that contractor, every month before paying his bill, get a copy
of ESI & PF remitted challan for those employees who are working in your company
and after due diligence, make your payment. Of course, this is an activity of finance.
Yet, if you enter into with a contractor who does not have registration in the above
areas, you end up in problem.

Month wise Statutory Deposits & Returns

January
Before 15th P.F., P.F. Challan
Before 25th P.F Form 5, 10 & 12A(P.F)
Monthly statutory register daily/end of the month
(Monthly statutory register should be maintained)

February
Same as January month

March
Before 15th P.F., P.F. Challan
Before 25th P.F Form 5, 10 & 12A(P.F)
P.F, P.F. Annual Returns form 6A D & 3A
Monthly statutory register daily/end of the month
(Monthly statutory register should be maintained)

April to December
Same as January month

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The following process needs to be complied with PF remittance.

Ensure remittance of PF contributions of employees and employers on or

before 15th of the following month for the month of salary disbursed.
Fill in Return copy of Form 12 and submit it to PF office along with challan
copies (marked for PF office) together with the following
Form 2 (declaration forms in respect of newly joined employees)
Form 5 and Form 10
Please ensure that you submit these forms to PF office under cover letter and
have an acknowledged copy for you records.

Statutory Forms
Provident Fund:-

Form 5: Employees qualifying for PF for first time (Month Wise)

Form 10 : Employees leaving the service (Month Wise)

Form 12A: Statement of contribution (Monthly)

Form 3A: Contribution card for specific currency period
(Employee wise)

Form 6A: Annual Statement of contribution (Company Wise)

Declaration: By the employee

Form 2: Nomination and Declaration

Form 19: To be used by a major member of employees

Form 10C: Claiming withdrawal Benefit/Scheme certificate

The example that showing the information of the PF Challan

The PF is total based on the Basic, DA of the Salary of the employee the salary
structure is shown below. But the salary structure must be different from one company to
another company.
I.e. The allocation of the salary slap must be different in different companies. Here we take
one of the example

Particulars Basis Salary Up to Rs. Salary Above Rs. Salary Above 19001
5000/- 5001- 19000
Basic [a] 50% 40% 40%
DA [b] 20% 15% 15%
HRA [c] 15% 20% 20%
Medical [d] 5% 15% -----
Conveyance [e] 5% 8% 10%
Educational Allow. [f] 5% 2% 5%
others [g] -------- ------- 10%

PF/EFP Calculation for the month of January 07

Sr. A/C No. Name Salary Basic + Employees Employers Total Rem
no DA Share Share rks
1 MH/PUN//001 Mr. Rajesh 12,000 6,500 780 780 1560
Muradi (55%)
2 MH/PUN//002 Mr. Ajay pawar 8,000 4,400 528 528 1056
(55%)

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3 MH/PUN//003 Mr. Eugenio 19,500 6,500 780 780 1560
Dsouza (55%)
4 MH/PUN//004 Mr. Vijay 5,000 3500 420 420 840
Deshpande (70%)
5 MH/PUN//005 Ms. Pooja 7,000 3850 462 462 924
kapoor (55%)
6 MH/PUN//006 Mrs. Rani joshi 9,500 5225 627 627 1254
(55%)
7 MH/PUN//007 Mr. Rakesh 4,000 2800 336 336 672
Nanden (70%)
8 MH/PUN//008 Mr. Denanath 12,500 6,500 780 780 1560
Sonar (55%)
9 MH/PUN//009 Mr. Nayan 5,500 3025 363 363 726
Parmar (55%)
10 MH/PUN//010 Mr. Sanjay 3,500 2450 294 294 588
Kadam (70%)
11 MH/PUN//011 Mr. Mahesh 6,000 3300 396 396 792
Kulkarni (55%)
12 MH/PUN//012 Mr. Chandra 7,500 4125 495 495 990
Patil (55%)
13 MH/PUN//013 Mr. Ajay Pokale 9,000 4950 594 594 1188
(55%)
14 MH/PUN//014 Mr. Amit Kale 10,000 5500 660 660 1320
(55%)
15 MH/PUN//015 Ms. Deepali 8,000 4400 528 528 1056
Patil (55%)
16 MH/PUN//016 Mr. Gajanan 10,000 5500 660 660 1320
Somawar (55%)
17 MH/PUN//017 Mr. Krishna 6,800 3740 449 449 898
Panchal (55%)
18 MH/PUN//018 Mr. Kumar Patil 5,000 3500 420 420 840
(70%)
19 MH/PUN//019 Ms. Amruta 6,500 3575 429 429 858
Kore (55%)
20 MH/PUN//020 Mr. Vikas 6,000 3300 396 396 792
Sawant (55%)
21 MH/PUN//021 Mr. Jayram 8,000 4400 528 528 1056
Patil (55%)
22 MH/PUN//022 Mr. John 20,000 6500 780 780 1560
Verges (55%)
Grand Total 1,89,300 97,540 11,705 11,705 2341
0

Note: -
MH/PUN/specific codes allotted by the PF Office/inter company number
according to the joining of the employee.
If basic crosses 6500 deducting PF is not mandatory it optional for the
employer. Employer can pay up to Rs. 780/- or 12% if they prefer to.

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EPF

The employee towards Provident Fund pays 12% of monthly basic.

Employer: -
Employee Provident Fund
EPF A/c Administrative charges
Pension Fund
Employee Deposit Link Insurance
Administrative charges on EDLI
3.67% of monthly basic
1.10% of monthly basic
8.33% of monthly basic
0.5% of monthly basic
0.01% of monthly basic

Note: -

In the EPF deposit challan the amounts are to be mentioned in

respect as under.

A/C No.1 EPF [3.67% of employer share & 12% of employee

contribution]
A/C No.2 Administrative charges [1.1% of salary on which EPF
deducted]
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A/C No.10 FPF [8.33% of employer share of contribution]
A/C No.21 EDLI [0.5% of salary on which EPF deductions were
made]
A/C No.22 Administrative charges on EDLI [0.01% of salary on
which EPF deductions were made].

Total amount is to be deposited through single challan in

quadruplicate in State Bank of India or State Bank of Patiala or Bank
authorized in this behalf of EPF authorities.

Bank will keep two copes and return to copies as receipt. One of
the above bank receipts is to be attached with EPF monthly return on
Form 12A and to be submitted with office of Regional Provident Fund
commissioner of your area.

Monthly returns are to be submitted on Form 12A and 5/10.

Annual returns are on Form 3A and 6A.

The employee towards Provident Fund pays 12% of monthly basic.

Employer: -
Employee Provident Fund
EPF A/c Administrative charges
Pension Fund
Employee Deposit Link Insurance
Administrative charges on EDLI
3.67% of monthly basic
1.1% of monthly basic
8.33% of monthly basic
0.5% of monthly basic
0.01% of monthly basic

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Form 12A Statement of contribution (Monthly)

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Form 5 Employees Qualifying for PF for first time (Monthly)

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Form 10 Employees leaving the service (Month Wise)

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Form 3AContribution card for specific currency period
(Employee wise)

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Form 2: Nomination and Declaration

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Form 13 Applications for Transfer of EPF Account

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For transferring PF, you have to submit Form 13 to the concerned

regional PF office and get the acknowledgement. Once you submit
Form 13 they will take action within 60 to 90 days. IF you want, you
can go and check with you group Section Supervisor about the
transfer.

Employees Provident Fund Form No.10 C & Form 19

Instructions for a member while sending application to
Employees Provident Fund Organization.

General: -
Use the appropriate form for claming Provident Fund Pension,
Withdrawal benefit/scheme certificate, and Employees Deposit Linked
Insurance benefit. As given below: -

Form 19: To claim final settlement of Provident Fund by a
member.

Form 20: To claim Provident Fund by nominee/legal heir on
death of the deceased member.

Form 10-D: To claim pension. (In duplicate: if within state, in
triplicate: if other state)

Form 10-C: To claim withdrawal benefit/scheme certificate
under Employees Provident Fund Scheme 95.

Form 5IF: To claim assurance benefit under Employees Deposit
Linked Insurance nominee/legal heir of a member.

Form 31: To claim temporary withdrawal/advance under
Employees Provident Fund scheme 52.

Form 13: To effect transfer of Provident Fund/Pension from
one A/c to another.

Form No.10 C & Form 19

Ensure that all columns of the application are filled completely.

Information in the application form relating to name, a/c no.
Should agree with the details available with Employees
Provident Fund organization; which were furnished by the
employer at the time of enrolling to Provident Fund.

Application should be signed by the member/claimant.

The former employer should attest it. In case attestation by the
former employer is not possible, any other authorized official
specified with application form should be attested it.

Application for final settlement can be sent by a member on
completion of 2 months from the date of leaving service, if the
reason for leaving service is other than superannuation, medical
ground, retrenchment and V.R.S./Female member getting
married etc.

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EPF

Desired mode of payment can be given legibly, if the amount
involved is more than Rs. 2000/- the amount will sent by
deposit in payees bank a/c. To facilitate this, Bank a/c no.,
name and address of the bank should be furnished. An
advance stamped receipt should also accompany this
application.

Application may be supported by return Form 10, showing the
details of leaving service and details of contribution for the year
in Form 3A, if not sent earlier by the employer. (This will be
taken care by the concerned employer)

In Form 10C, in the first serial, there are two options the 1 st one
is Name of the member and the 2nd one is name of the
claimant[s], so we have to fill only the name of the member
column and write N.A. in place of the name of the claimant[s]
column (If the application is made by the employees himself),
please clarify whether Im right.

In Form 10C, in the ninth serial (Particulars of Family), there
are two options the 1st one is family members and the 2nd one is
nominee, so what do we need to fill up at those columns.

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Data in the Form must be completed:-

Ensure that all columns of the application are filled completely.

Information in the application form relating to name, a/c no.
should agree with the Employees Provident Fund Organization,
which were furnished by the employee enrolling to Provident
Fund.

Application should be signed by the member/claimant.

The former employer should attest it. In case attestation by the
former employer possible, it should be got attested by any other
authorized official specified.

A member on completion of 2 months leaving service can send
application for final settlement. If the reason for leaving service
is other than superannuation, member retrenchment and
V.R.S/ Female members getting married etc.

Desired mode of payment can be given legibly, if the amount
involved is more than the amount will sent by deposit in payees
bank a/c. To facilitate this, Bank a/c no the bank should be
furnished. An advance stamped receipt should also accomplish.

Application may be supported by the return Form 10, showing
the details of leaving, details of contribution for the year in Form
3A, if not sent earlier by the employer.

Specific additional requirements

Death Cases:-

Nominee/legal heir should apply in Form 20/Form 10-D/Form
5IF.

If the member has not executed any nomination, application
should be support family members issued by employer/revenue
official/sworn in an affidavit by the certificate from a court of
law.

Death certificate of the member.

Certificate of the employer stating whether the death was while
in service of the member.

Pension Cases:-

Joint photograph of member/spouse or the claimant should
accompany the application.

Option for return of capital/commutation should be specified
clearly.

Details of non-contributory period during the service.
Wages/salary for last 12 months accompany, if not already
sent.

Details of the branch of the specified bank may be given legibly.

Date of birth certificates of children.

Sanjeev Kumar (A.S.O. Executive) 2

aso@cjos.in
sanjeevcjos@gmail.com
EPF

In case of death away from service, an undertaking by the
claimant to the effect not working/ had not worked in any other
covered establishment after exit from the basis of which pension
is being claimed.

Some Important points regarding the withdrawal of the PF

Amount

Regarding withdrawal of PF, you have to withdraw the forms
from any PF Office and fill these up and send to the respective
employers.

The Employee & Employers contribution columns will leave
blank. The same will be filled up by the employers and signed
by their authorized signatory and deposited to the respective PF
office.

Well, in the said forms, there is one column, asking the mode of
payment. It would be preferable if you choose the option of
transferring your PF amount directly to your bank account. The
transaction is safe and fast.

After Resignation employee can finally have money after 3
months from the date of resignation and for the same PF form
need to be submitted to PF office only after 2 months from the
date of resignation.

For obtaining the Employers code you are required to submit the
following information with respective office of RPFC:
(Regional Provident Fund Commissioner of your area)

Coverage proforma.

List of employees along with their salaries.

Registration under Shop & Commercial Establishment Act.

Memorandum & article of Association.

Certificate of Incorporation under Companies Act.

List of Directors.

Bank account details of your company (CC account number)

Pan Number issued to your company by Income tax Authorities.

PF Letter format

Sanjeev Kumar (A.S.O. Executive) 2

aso@cjos.in
sanjeevcjos@gmail.com
EPF

09/01/07

To,
The P.F. Commissioner,
Provident Fund Office,
Golibar Maidan,
Pune.

Ref: - Est. No. MH/PUN/.

Sub: - Submissions of documents

Respected Sir,

Please find enclosed herewith the following returns

1. Form No.5 for December 2006
2. Form No.10 for December 2006
3. Form No.2

Please acknowledge the receipt

Thanking you.
For ABC Ltd.,

R.R. Muradi
Officer-HR

Date: 08/03/2007

Sanjeev Kumar (A.S.O. Executive) 2

aso@cjos.in
sanjeevcjos@gmail.com
EPF
To,
The P.F. Commissioner,
Provident Fund Office,
Golibar Maidan,
Pune.

Ref: - Est. No. MH/PUN/.

Sub: - Submission of revised Return for the period of 2004-2005 & 2005-
2006.

Respected Sir,

Please find enclosed herewith the revised 6-A along with reconciliation
for the period of 2004-2005 & 2005-2006 & also submitting the soft
copy for the same. Therefore requested to you kindly make the
necessary corrections at you end & issue account slip at earliest of
our employees.

Thanking your cooperation,

For ABC Ltd.,

R.R. Muradi
Officer-HR

Enclosed: - As above

The Cheque

Date: 14/11/07
Pay Employees Provident Fund Account No.1
Rupess
WEB SITES OF PF
www.epfindia.com
www.epfindia.gov.in
www.epfindia.org

Sanjeev Kumar (A.S.O. Executive) 2

aso@cjos.in
sanjeevcjos@gmail.com