FAQs



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Ans : No. It is not permissible. Any such deduction is a criminal offence.
Ans : No. It is specifically barred under section-12 of the EPF & MP Act,1952.
Ans : The wages paid in a calendar month will be taken to determine the contribution due.
Ans : After realising the dues, the PF members will be given full interest for each due month and it will in no way affect the interest due to members on the contributions paid. The employer shall be charged penal interest under section 7Q and penal damages under section 14B of the Act respectively.
Ans : No. In the absence of wages & Employer no recovery can be affected. Any contribution by the member must be matched with employer’s share of contribution.
Ans : The Employees’ PF Organization will invoke penal provisions of the Act to recover the dues from the employer. Complaint can be lodged with Police under section-406/409 of IPC by the EPFO for action against such employers.
Ans : The Provident Fund amount due to the member will be paid only to the extent of the amount realised from the employer.
Ans : Attachment of Bank Accounts, Realisation of dues from Debtors, Attachment & Sale of properties, Arrest and Detention of the Employer, Action under Section 406/409 of Indian Penal Code and Section 110 of Criminal Procedure Code, Prosecution under section 14 of the EPF & MP Act,1952.
Ans : The Annual P.F. Statement of Account/Member Passbook will indicate the amount paid by the employer. The default period in a year is thus made known to the members. In the current scenario if the member has activated her/his UAN the non-payment/payment of contributions can be verified every month through the e-passbook. Currently, members also receive sms on their registered mobile phones on credit of monthly contribution into their PF account.
Ans : No. The Provident Fund enjoys protection against attachment by any Court also as per the provisions of section 10 of the EPF & MP Act,1952.
Ans : The employer, 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.
Ans : Yes. The member can pay voluntary contribution in excess of his normal contribution of 12% of Rs.15000/-. The total contribution i.e., voluntary + mandatory can be up to Rs.15000/- per month. (The employer may restrict his own share to the statutory rate). The member can also contribute on higher wages i.e., >15000/- after getting permission from APFC/RPFC as per the provisions of para-26(6) of the Scheme.
Ans : Yes. The contribution card of each member in Form 3-A/ECR copy can be demanded from the employer.
Ans : It is the duty of the principal employer to ensure that the Contractor discharges his liability. The Principal Employer must allow payment of bills after ensuring that the Contractor has enrolled and complied in respect of all eligible contract employees every month. The Principle Employer can check the remittance and employee name by using the Establishment Search option available in our website www.epfindia.gov.in. The path is OUR SERVICES >> For Employers >> Important Links >> Establishment Search (Also view Remittances and member name). If the Principal Employer ensures that all contract employees activate their Universal Account Number (UAN), then any default by the contractor can be nipped in the bud.
Ans : 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.
Ans : No. The Employees’ Provident Fund Contribution should be paid till the date of his leaving the service, irrespective of the age of the member. Employees who ceases to be EPS(pension) member will get Employers 8.33% contribution in PF.
Ans : He can approach the Regional P.F. Commissioner in charge of grievances; file a complaint on the website using the EPFiGMS feature in the section ‘FOR EMPLOYEES’. The url for the grievance page is http://epfigms.gov.in/ or he can appear before the Commissioner in the ‘Nidhi Apke Nikat’ program being conducted on 10th of every month.
Ans : Only in the case of resignation from service (not superannuation) a member has to wait for a period of two months for withdrawal of the PF amount.
Ans : 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. If the member has activated his Universal Account Number and linked his bank account and Aadhaar then he can submit composite claim (Aadhaar) which only requires the signature of the member.
Ans : On change in employment, the member should necessarily get his PF account transferred to his present establishment, duly submitting Form 13(R). A member can submit claim for transfer online using member interface at unified portal.
Ans : The local RPFC will ensure transfer of securities/cash and arrange for refund of dues to the members.
Ans : A copy of Transfer Certificate (Annexure-K) issued to the transferee Regional P.F. Commissioner/P.F. Trust giving full details of the transfer can be requested from the EPF office.
Ans : The compound interest is credited on monthly running balance basis at the statutory rate declared for each year. For 2016-17 the interest declared is 8.65%.
Ans : No. But, non-refundable loans for housing are available.
Ans : An employee can become a member only after the application of the Act to the establishment.
Ans : He can approach his employer failing which he can approach the Regional Provident Fund Commissioner of the nearest PF office.
Ans : The Act is applicable to an establishment as a whole. Hence, its employees, irrespective of their place of work or location, are eligible to become member of the Fund.
Ans : His membership is reckoned separately for each establishment. (Under different Provident Fund Account Numbers/ member Ids)
Ans : There is no age restriction for becoming a member of the Provident Fund, whereas an employee who has already attained the age of 58 cannot become a member of the Pension Fund.
Ans : The employees who are drawing the basic wages and dearness allowance up to Rs.15, 000/- are alone eligible to become a member. He will continue to be a member even when his pay exceeds Rs.15, 000/-. However, his contribution to the Fund will be restricted to Rs.15, 000/-. The employer is also required to pay his matching contribution up to Rs.15, 000/-. Employees drawing more than Rs.15000/- can also become a member of EPF by giving option under para 26(6) of the EPF Scheme. The option has to be submitted to the EPF office within 6 months of joining of such member.
Ans : No. But, when he ceases to be an apprentice he should be enrolled immediately.
Ans : Such employee is 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 under Para-26 (6) of the PF Scheme. The option has to be submitted to the EPF office within 6 months of joining of such member.
Ans : He is required to be enrolled as a member under the new establishment, for transferring his Provident Fund from his previous account.
Ans : No. By virtue of membership of Provident Fund only one can become a member of the Pension Scheme. From 01/09/2014 any new employee joining an establishment and drawing basic wage more than Rs.15000/- per month can only become a member of the PF after submitting option as per the provisions of Para 26(6) of the EPF Scheme. However, he can not get the membership to the Pension Fund. Both employee share of 12% and employer share of 12% contribution shall be paid into the Provident Fund only for all such employees.
Ans : Yes. If one continues to work even after attaining the superannuation age.
Ans : Employee can be allowed to join the private PF Trust but the Trust has to take exemption from the EPF Scheme. He will however continue to be governed by the Pension and EDLI Schemes. All private trusts must obtain exemption from EPFO to enjoy Income Tax benefits.
Ans : There is no restriction of period for membership. Even after leaving the establishment a person can continue his membership. However, if no contribution is received into a PF account for 3 consecutive years the account shall not earn any interest after 3 years from the stopping of contribution.
Ans : Non employment period is not affecting the EPF but affects the calculation of service to decide the quantum of benefit under the Employees’ Pension Scheme.
Ans : During such period the membership will continue and in the absence of wages no recovery of contribution will be made.
Ans : No. It is only by way of employment in an establishment covered under the provisions of the EPF & MP Act, 1952.
Ans : If the employer of the Security Guard has been brought under the Act, the membership will be given through the employer, irrespective of his place of work.
Ans : Yes. The majority of employees and the employer can voluntarily opt for joining the Scheme as per provisions of Section-1(4) of the Act (Voluntary Coverage).
Ans : On joining the EPF, the member is provided the benefits under Pension (restricted to employees with Rs.15000/- or less monthly wage) and Employees’ Deposit Linked Insurance Scheme.
Ans : He is required to join only the PF and he cannot become a member of the Pension Scheme.
Ans : The membership can be retained till the withdrawal of his Provident Fund dues. However, if the account does not receives any contributions for more than 3 years interest won’t be credited to the account after the 3rd year.
Ans : 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.
Ans : On the death of a Pension member (before receiving the pension), if there is no eligible family member, pension is payable to the nominee.
Ans : Payable to the dependant parents, (dependant father followed by dependant mother).
Ans : Yes. But, on acquiring a ‘Family’ the nomination is treated as invalid and the benefits shall be paid to the spouse and children if any.
Ans : Pension=(Pensionable Salary (average of last 60 months) X Pensionable Service)/70.
Pensionable Service is the period for which contributions have been received.
Ans : A member who joins the Employees’ Pension Scheme 1995 at the age of 23 and superannuates at the age of 58, and contributing to the (present) wage ceiling of Rs.15000/- may get about Rs.7500/- as pension if service is 35 years.
(Pensionable Salary X Pensionable Service)/70 = (15000x35)/70 = 7500
Ans : The average salary is determined only for giving the pension to member. It is the average of last 60 months. (Non-contributory period, if any, is reduced)
Ans : 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.
Ans : 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)
Ans : Individual member cannot seek exemption from the Pension Scheme. Only an establishment can seek exemption.
Ans : 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.
Ans : The minimum service of 10 contributory years is only for payment of pension to a member. It is not applicable, where a member dies. In case of death of a member, The family pension and child pension is payable even after receiving one month’s contribution (including part of the month) for Pension Fund.
Ans : On death of the member the Pension is automatically payable to the spouse (Widow/Widower). In addition, the children are also eligible till attainment of 25 years of age (2 at a time). Any disabled child in the family shall get disabled pension for life apart from the two child pensions.
Ans : Non-payment of pension contribution by an employer will not affect the grant of Pension. Pension is guaranteed.
Ans : The wages and the service of the member are consolidated to determine the Pension.
Ans : There is a provision for valuation of the pension fund and review of the rates of contributions and quantum of the pension and other benefits in para 32 of the Employees’ Pension Scheme, 1995.
Ans : The member is required to indicate his option regarding the date from which he requires early pension in the application form. If no date is given in the claim form then the date of application shall be taken as the opted date.
Ans : 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. And the 8.33% contribution from Employer side will go towards EPF fund.
Ans : No. A member can withdraw his PF amount (member share only) and maintain a lien in the Pension Scheme by availing a Scheme Certificate.
Ans : Yes. Date of Birth/Age once given is not normally changed, however it can be changed with proper documentary evidence. A copy of the circular dated 02/12/2013 in this regard is available on our website. The path is OUR SERVICES >> For Employers >> Downloads >> Process for Change in Name & Basic Details of Members. A joint request has to be submitted by the employee and employer to the concerned EPF office along with documents like Aadhaar, PAN etc.
Ans : The marital status has no relevance if the children are below 25 years; they are eligible for family pension in the event of demise of the member.
Ans : 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.
Ans : 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 depandent father followed by dependant mother. Once the pension is received by the member there is no validity for nomination. A pensioner cannot nominate any person.
Ans : The unemployment period will be excluded from the actual service. Pension is based on contributory service only.
Ans : No. The spouse is an automatic beneficiary unless he/she is legally divorced. However, a lady can keep her husband out from her family and deny him family pension by submitting a request in this regard in writing to the Commissioner.
Ans : Any Pension member irrespective of age and service who is declared as disabled (with 100% disability with respect to employability) certified by the designated Hospital and where the member had left service only on account of his disablement is eligible for disablement pension.
Ans : 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.
Ans : The widow of a pensioner is eligible for family pension (irrespective of the date of marriage whether prior to his superannuation or thereafter)
Ans : The pension payable to the widow/widower will be stopped and thereafter the children pension will be converted to orphan pension (75% of the widow pension).
Ans : Pension is paid till the remarriage of the widow/widower or till death.
Ans : 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 to the eldest two children but below 25 years of age.
Ans : No. The pension should be drawn by widow and children in the same bank and branch.
Ans : A member whose service is 10 years or more and not attained the age of 58 years will be mandatorily issued scheme certificate. A member whose service is less than 10 years can avail the Scheme Certificate to carry forward his pension service but it is not mandatory.
Ans : 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. Currently, digital life certificate has been introduced from 2015-16. Pensioners can use their Aadhaar number to obtain the DLC. The facility is available in banks as well as PF offices.
Ans : No. Only on attaining 58 years he can surrender either to avail the Pension (if eligible) or withdrawal benefit.
Ans : 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 pensions separately. The normal ceiling as provided for in the Employees’ Pension Scheme shall however, continue to apply.
Ans : 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.
Ans : Yes, the member has option to delay the pension beyond 58 years: 1) Member can opt for receiving pension after attaining 59 or 60 years of age but pension contribution stops after 58 years. In this scenario quantum of pension is increase by 4% per year beyond 58 years. 2) Member can opt for receiving pension after attaining 59 or 60 years of age but pension contribution continues after 58 years. In such a scenario the quantum of pension shall be higher than the first case cited above.
Ans : EDLI benefit is payable to the persons eligible to receive the EPF dues.
Ans : Payment of Assurance Benefit under EDLI Scheme 1976 is only available on the member’s death while in service to the nominees/legal heirs.
Ans : Currently, the maximum assurance benefit is Rs.600,000/-.
Ans : Pension is payable through the designated banks notified for each region through CBS.
Ans : Universal Account Number (UAN) is a 12 digit number allotted to each subscriber by linking it to the member’s currently active PF account number (from 31/07/2014 to 30/11/2016). From 12/2016 any new member has to be allotted a Universal Account Number linked to the establishment’s code number.
Ans : The number is allotted by EPFO on the request of the Employer and populated in the Employer’s login in the unified portal www.unifiedportal-emp.epfindia.gov.in. The UAN can also be generated by any individual using his/her aadhaar if his UAN is not already generated.
Ans : Once the member has activated his/her UAN on the unified portal he can enjoy the following benefits: Download/Print your Updated Passbook anytime. Download/ Print your UAN Card. List all your Member IDs to UAN. File online transfer claim on OTCP Update your KYC information.
Ans : The facility is available in the unified portal at https://unifiedportal-mem.epfindia.gov.in.
Ans : Please activate your UAN and check/download your passbook.
Ans : Please use the url https://passbook.epfindia.gov.in/MemClaimStatusUAN/ for checking your claim status.
Ans : Currently the member can submit 3 types of claims without attestation of Employer namely, Form-19, 10C and 31. However, the member must ensure that his UAN is activated and at least the bank account and Aadhaar KYC’s in respect of his account are approved by the Employer using his Digital Signature Certificate.
Ans : EPFO has launched a consolidation of the settlement claim forms. Accordingly one composite claim form (Aadhaar & Non Aadhaar) has been issued to replace the existing claim forms no.19, 10C and 31 and UAN forms no.19, 10C & 31. Another composite form replaces the existing Form no.20, 10D & 5-IF.
Ans : Please visit EPFO Website: www.epfindia.gov.in
Ans : A person who is employed for wages in any kind of work, manual or otherwise, in or in, connection with the work of a establishment covered under the Employees’ Provident Funds & Miscellaneous Provisions Act, 1952, and who gets his wages directly or indirectly from the employer, and includes any person employed by or through a contractor in or in connection with the work of the establishment.
Ans : An employee of a covered establishment, if not excluded, is compulsorily a member of the employees’ Provident Funds Scheme. The employer of the establishment himself makes the employee a member by following prescribed procedure. An excluded employee is an employee whose pay at the time of being a member exceeds Rs. 15,000/- per month
Ans : At present, an employee contributes 12% of the Basic wages + Dearness allowance + Retaining allowance in EPF. The employer also pays 12% of pay out of which 8.33% of pay is diverted to Pension Fund and the rest 3.67% is diverted to EPF.
Ans : No. The employer pays 12% out of which 8.33% is diverted to Pension Fund. An employer also pays 0.5% of Pay in EDLI Scheme.
Ans :
  1. Advances: A member can take non-refundable advances during service period for various purposes:-
    • Treatment of illnesses of self/family: TB, leprosy, paralysis, cancer, mental derangement heart ailment or major surgical operation
    • Marriage of self, daughter, son, brother & sister.
    • Post-matriculation education of son/daughter
    • Withdrawal for purchase of house, flat, dwelling house, addition/alteration of house and repayment of loan for the purpose.
    • Withdrawal within one year before retirement: Upto 90% of total PF balance.
    • Advance on unemployment: Upto 75% of total PF balance.
    • Other purposes (for details please see table below)

  2. Final settlement: On retirement or two months after ceasing to be an employee.

  3. Pension after retirement subject to the eligibility

  4. Insurance in case of death while in service.

Ans :
S.N.Para of EPF Scheme 1952PurposeEligibilityAmount admissible
1.62Financingof Member’sLife Insurance Policies A policy in the name of the member.
Policyshouldbe legally assigned to CBT (EPF).
Employees’ share should have sufficient balance to pay the premium.
2.68-B, 68-BC,68- BD Purchaseof House/flat, including acquisition of land.Five years membership of the Fund. Employees’shareis more than Rs 1,000/- Twenty four months wages & DA or total balance in PF account(Employees’ +Employer) or total cost, whichever is less. After five years another part withdrawal equal to 12 months wages & DA or employees’ share for addition/alteration. After ten years from the original sanction, another part withdrawal equal to 12 months wages & DA or employees’ share for addition/alteration.
3.68-BBRepayment of housing loan.Loan should have been taken from notified agencies. 10 years membership of Fund. employees’ share in PF account should be more than Rs 1,000/- Thirty six months wages & DA or total balance in PF account (employees’ + employer share) or total outstanding loan & interest thereon, whichever is less
4.68-BCPurchaseof House/flat, including acquisition of land.Five years membership of the Fund. employees’shareis more than Rs 25,000/- Total balance in PF account officememberorcostof acquisition,whicheveris less.
5.68-BDPurchaseof House/flat, including acquisition of land.Threeyears membershipofthe Fund. Member of a registered Cooperative Society. 90% of PF accumulation (both shares) or cost payable, whichever is less.
Employees’shareis more than Rs 25,000/-

1.68-HIfestablishment / factory is closed/locked downEmployee receives no compensation or has not got wages for two months or more.Upto 100% of employees’ share.
2.68HHIf the employee remains unemployed for more than one month Unemployment should be more than one monthUpto75%oftotalPF balance.
3.68-JIllnessof self and familyHospitalization for more than one month, major illnesses or major surgery.Basic Wages & DA for six months or employees’ share, whichever is less.
4.68-KMarriage (self ,children ,brother & sister) or post matriculation education of childrenSevenyears’ membership of fund. employees’ share in PF balance is more than Rs 1,000/- Only three withdrawals allowed.50% of employees’ share.
5.68-LNatural calamityNatural calamity declaration by State Government & proof of damage to property.Employees’shareorRs 5,000/-, whichever is least.
6.68-MCut in electricity in factory/establishmentCut in electricity supplied by State Government.Wages for a month or Rs 300/- or employees’ share, whichever is less.
7.68-NPhysically handicapped members for purchaseof equipmentOn account of physical handicap.Basic Wages & DA for six months or employees’ share or cost of equipment, whichever is less.
8.68-NNWithdrawal one year before retirement.Age of member is 54 years and above90% of total PF balance
9.68-NNNForinvestmentin VarishtaPension Bima Yojana.Age of member is 55 years and above90% of total PF balance.
Ans :
  1. Member portal: EPFO provides UAN based online account of member data on EPF website secured with login password.
  2. Passbook: for updated balance
  3. Online claim filing: A member can file online EPF claims for various benefits through member portal if the EPF account is seeded with Aadhar, PAN & Bank account.
  4. Online filing of transfer claim from previous account to new EPF account in case of job change from one covered EPF establishment to another EPF Covered establishment.
  5. Modified Declaration form (Form No-11) for automatic transfer of Funds: Member can effect transfer of EPF Fund from previous account to new account without transfer claim if both account is linked with UAN and Aadhar seeded.
Ans :
  1. For Final settlement/Withdrawal benefits/Advances: Composite Claim form (Aadhar/non-Aadhar)
  2. Scheme certificate: Form 10C
  3. For pension: Form 10D
  4. For transfer of previous account balance to new account: Form 13
  5. For nomination of family members: Form 2
  6. Declaration of previous service: form 11
Ans :
  1. Online: If PF account is seeded with Aadhaar, PAN and Bank account is updated. Only Composite Claim Form (Aadhaar) for PF final withdrawal, Pension withdrawal benefits and PF non-refundable advances can be filed online.
  2. Offline: All type of claims.
Ans : A member can update his bank account through member portal which is then approved by employer.
Ans : As per EPF Scheme, a claim is required to be settled within 20 days.
Ans : A member can approach the concerned Regional P.F. Commissioner. A member can also file a complaint online at the following link: www.epfigms.gov.in
Ans : KYC (Know Your Customer) is member’s data updation to improve the services of EPFO for members. These KYC details include PAN, Aadhaar and Bank Account details. If you have not yet updated these details on the EPFO Member Portal, you may do it now.
Ans : Member can update KYC details online in EPFO’s UAN Portal.
Ans : Claim can be submitted through online mode without attestation of the employer. A member can view his monthly contribution statement by logging on UAN portal.
Ans : Following documents are considered for KYC –
  • National Population Register
  • AADHAR
  • Permanent Account Number (PAN)
  • Bank Account Number
  • Passport
  • Driving License
  • Election Card
  • Ration Card
Ans : In order to update or change in KYC (Know your customer) detail on UAN EPFO portal, a member requires UAN (Universal Account Number). Member can login to EPFO UAN portal and update KYC by uploading necessary documents online. Online request for correction in name, date of birth and gender has been introduced.
Ans : UAN (Universal Account Number) is a unique 12 digit number allotted to a member. It is a permanent number and remains valid throughout the life of a member. It does not change with the change of employment. UAN helps in automatic transfer of Funds and PF withdrawals.
Ans : Your Employer can generate the UAN. In case of change in employment, the previously allotted UAN may be provided to the employer.
Ans : Member can seed his Aadhar through Member portal, after UAN is activated by employer.
Ans : Member can seed his PAN through Member portal, after UAN is activated by employer.
Ans : Member can seed his Aadhar through Member portal, approved by employer.
Ans :
  1. Member can submit claims through online mode
  2. Member can file claim directly without employer’s signature.
Ans : An account is classified as Inoperative account in which contribution has not been received for 3 years after retirement or permanent migration abroad or in case of death. At present, all accounts will earn interest upto 58 years age of a member.
Ans : No. However, at present, all accounts will earn interest upto 58 years age of a member.
Ans : If you are still working in an establishment covered under EPF & MP Act, 1952, you should get the amount transferred into your new account either by online or offline mode. If you have retired then you may withdraw the amount.
Ans : In case a member withdraws his EPF and has rendered less than 5 years of service and accumulated amount is more than Rs. 50,000/, TDS shall be applicable on the following rates:-
Submission of PANNon submission of PANNo TDS deducted in case of
If 15G/15H is submitted, no TDS is deducted
If 15G/15H is not submitted,TDS deducted at 10%
TDS is deducted at Maximum Marginal Rate (34.606%)Transfer of Fund
Payment of advance
Service is terminated by employer beyond control of employee
Ans : No.The service rendered at previous as well as present employer would be added to arrive at total service.
Ans : If a member provides/link PAN and the PF balance is more than Rs. 50,000/ and service rendered is less than 5 years, then tax (TDS) would be deducted @10% and not at 34.606%.
Ans : Form 15G and Form 15H are declarations which can be submitted to receive payments without deduction of tax in case of members having total annual income of Rs. 2.50 lacs and 3.00 lacs respectively. Form 15H is applicable for Senior Citizens (60 years or older) whereas Form-15G is for everybody else. Also, a member must have a PAN before applying in these forms.
Ans : Two copies of form 15G/15H, whichever is applicable, are to be submitted with the claim forms.
Ans : Form No-2 is prescribed under Employees Provident Fund, employees’ Pension Scheme and Employee’s Deposit Link Insurance Scheme for submitting family and nomination details.
Ans : In case of a members’s death, the family can get the benefit PF/Pension/Insurance without any delay.
Ans : Member can submit Form No.-2 online through the employer. E-sign facility has also been extended to the members to submit Form No.-2 online. In case, new family member is added, the EPF member should fill Form No- 2 to update the details in EPFO. Form No.-2 can be submitted online as well as offline mode.
Ans : In such a scenario, the claim form may be attested by the Manager of the Bank in which your savings Bank Account is currently maintained.
Ans : Yes. A cancelled original cheque bearing name of the member, his bank account number and IFS Code of the bank should be printed on the cheque itself.In case, members’s bank account is ‘without cheque-book’ facility, then copy of first page of passbook duly attested by the employer or the bank manager may be enclosed with the claim form.
Ans : Composite Claim Form (Non-Aadhaar) is a single page form for settlement of PF final withdrawal, pension withdrawal benefits and PF non-refundable advances. The claim is required to be submitted offline and attested by the employer.
Ans : Composite Claim Form (Aadhaar) is a single page form for settlement of PF final withdrawal, pension withdrawal benefits and PF non-refundable advances. It can be submitted both in online as well as offline mode and does not require the attestation of the employer. This form is applicable in cases where employees’ complete details in Form No-11 (New), Aadhaar number and Bank Account details are available on UAN Portal and UAN has been activated.
Ans : All payments are made electronically through NEFT or CBS (Core-Banking Solutions).