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
• Factories, Mines other than coal mines, 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
• 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 30th 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].

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 employer’s 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 employee’s 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].
 • Out of employer’s contribution of 12/10%, the employer’s 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 employer’s share retained to his credit in EPF account.

[This diversion is only w.e.f. 16th November 95. Earlier Employer’s

contribution to their credit will continue to remain to their credit].

Lower contribution in certain cases:-

• The employer’s and employee’s 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 20 persons
• Any establishment registered with Board for Industrial and Financial
Reconstruction (BIFR) as a sick company.
• 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 employer’s contribution of 8.33% will be diverted to the fund
pension scheme.
• Employee does not have to make any contribution.
• Employer’s 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 employee’s
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.

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 13th June 2000].

Contribution Rate

The percentage 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:-

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 don’t 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 contractor’s
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 15 P.F., P.F. Challan
th

 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 15 P.F., P.F. Challan
th

 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

The following process need 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 Basi Salary Up to Salary Above Rs. Salary Above

s Rs. 5000/- 5001- 19000 19001
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 10

Sr. A/C No. Name Salary Basic + Employee Employer Total Rem
no DA ’s Share s Share arks
1 MH/PUN//001 Mr. Rajesh 12,000 6,500 780 780 156
Muradi (55%) 0
2 MH/PUN//002 Mr. Ajay 8,000 4,400 528 528 105
pawar (55%) 6
3 MH/PUN//003 Mr. Eugenio 19,500 6,500 780 780 156
D’souza (55%) 0
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 9,500 5225 627 627 125
joshi (55%) 4
7 MH/PUN//007 Mr. Rakesh 4,000 2800 336 336 672
Nanden (70%)
8 MH/PUN//008 Mr. Denanath 12,500 6,500 780 780 156
Sonar (55%) 0
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 9,000 4950 594 594 118
Pokale (55%) 8
14 MH/PUN//014 Mr. Amit Kale 10,000 5500 660 660 132
(55%) 0
15 MH/PUN//015 Ms. Deepali 8,000 4400 528 528 105
Patil (55%) 6
16 MH/PUN//016 Mr. Gajanan 10,000 5500 660 660 132
Somawar (55%) 0
17 MH/PUN//017 Mr. Krishna 6,800 3740 449 449 898
Panchal (55%)
18 MH/PUN//018 Mr. Kumar 5,000 3500 420 420 840
Patil (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 528 528 105
Patil (55%) 6
22 MH/PUN//022 Mr. John 20,000 6500 780 780 156
Verges (55%) 0
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.

12% of monthly basic is paid by the employee towards Provident Fund.

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]
 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.

12% of monthly basic is paid by the employee towards Provident Fund.

Employer:-
Employee Provident Fund 3.67% of monthly basic
EPF A/c Administrative charges 1.1% of monthly basic
Pension Fund 8.33% of monthly basic
Employee Deposit Link Insurance 0.5% of monthly basic
Administrative charges on EDLI 0.01% of monthly basic
Form 12A Statement of contribution (Monthly)
Form 5 Employees Qualifying for PF for first time (Monthly)
Form 10 Employees leaving the service (Month Wise)
Form 3A Contribution card for specific currency period
(Employee wise)
Form 2: Nomination and Declaration
Form 13 Applications for Transfer of EPF Account
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, 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 Employee’s 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.
• It should be attested by the former employer. In case attestation by
the former employer is not possible, it should be got attested by any
other authorized official specified with application form.
• 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.
• Desired mode of payment can be given legibly, if the amount
involved is more than Rs. 2000/- the amount will sent by deposit in
payee’s 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 1st 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 I’m 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.

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.
 • It should be attested by the former employer. In case attestation by
the former employer possible, it should be got attested by any other
authorized official specified.
• Application for final settlement can be sent by a member on
completion of 2 months leaving service. 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 payee’s
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.
• 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 & Employer’s 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 Employer’s 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 employee’s 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

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

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 reconciliations
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……………………………………………
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