How To Calculate PF (Entire End To End Process Plzzzzzzzzzz) - CiteHR
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Dear Shreeram, I Think that now u must be clear on the basic concept of PF. everyone has explained it very well. Thanks to all for brushing up my knowledge on the same. Regards Anuradha Singh HRD
Hi Shreeram,
You will require to practice . its like maths. The best way to understand is to contact your PF inspector . he will be right person who can help you understand the same , also read PF act.

Dear ShreeramIn addition to above:-1. If basic salary of any employee at the time of joining is less than or equal to 6500/- than it is mendatory to cover him under PF act. & if he continues with you and his basic salary crosses the limit of (6500/- as on date) than also you have to continue his PF deductions. 2. If you want to cover all your employees under PF act, there are following options:- a) Deduct PF of all those employees whose basic salary is more than 6500/- on max. limit i.e. 6500/- b) You can deduct 12% on his actual Basic e.g. Basic salary- 10000.00PF- 1200/- Pension Fund- 541/*-EPF- 659/- * Pension fund share can not be more than 541/- (8.33% of Basic)ThanksNavneet Singh
I am working in a resort in kerala as an accountant. Please give me details for the follwing question:
What are the Min & Max limit for PF, ESI and Labour Welfare Fund of each employee? How are they calculate? and what are the contribution of Employee and Employer for the said (PF, ESI & Labour Welfare Fund of each employee)?
Your advise in this regard is highly appreciated.
Vivek Naick

No a person with a basic more than 6500 can opt for not availing the PF facility
@ All: I have a problem here....there is an employee who had PF accumalated for the past 5 years and now although he is still an employee with the same company he does not have PF deduction for the past one yr...he needs to withdraw the PF accumalated in the 5 yrs....How do we go about it?

hey abhay thanx for posting such useful xls and is really commendable ..i am fresher not having much knowledge abt. this. but ur post give me some basic idea
please find information below

Provident Fund Full Details

1. The Employees Provident Fund Scheme, 1952
2. The Employees Family Pension Scheme, 1971
3. The Employees Deposit-Linked Insurance Scheme, 1976

Calculations: P.F from Basic

Employee: 12% (P.F)
Employer: 3.67% Provident Fund (A/c 1) + 8.33% Pension (A/c 10) + 1.10% Admin Charges on
PF (A/c 2) + 0.50% EDLI (A/c 21) + 0.01% Admin Charges on EDLI (A/c 22)
=>13.61% on basic

* Pension (8.33% or 541/- which ever less)

Regular activities:

1. Time of joining: Form 2: Employee should fill, at the time of joining, nomination & Declaration form.
Form 2, includes the following

· Name of the employee
· Parent/spouse name
· Date of Birth
· Sex
· Marital Status
· AC No
· Address
· Names, address, relation, Share for each etc
Also for changing nominee names Form 2 is used. His eligibility begins on the date of joining the firm. Submitted along with form-5.

2. Withdrawers/Dead : Form 10c (pension) & 19 PF

Form 19 is used for withdrawing PF amount. Employee and parent/spouse name, name of the establishment, Ac no, Reasons for leaving service, Contribution for current financial year etc. Form 10 is used for pension withdrawal.

Form 19: Employee should fill, all information like Bank a/c, name, DOJ…with signature and then
Employer like present year contributions, DOR…for PF Fund – Due date: After 60 Days
of Resignation)
Form 10C: Employee should fill, all information like Bank a/c, name, DOJ…with signature and
then employer like present year contributions, DOR…for Pension Due date: After 60 Days of Resignation

3. Transfer : Form 13

Form 13 is used for transferring an employee AC from one company to another. Both employer and employee have to specify his name, PF AC no, Position etc and submitted with a covering letter (consolidated list of employees). Photocopy of the above is kept in PF file for transfer.

4. Employee register 3A, 6
5. For advance : Form 31

6. In case of employee expired / dead :

Process details

Form 10 D (For claiming benefits under Pension)

Employee should fill like Expired/late employee name, nomination name, details, Nomination Bank a/c…for monthly Pension

Form 20 (For Claiming EPF Contributions)

Employee should fill like Expired/late employee name, nomination name, details,
Nomination Bank a/c…for withdrawal of PF Fund (Incase of Death of a member

Form 5 IF (For Claiming EDLI benefits, nominee will get benefit)

EDLI for death case, nominee will get benefit.

7. Form 9 (Register of employers - Application for review filed under)

Monthly Remittance / Challans:

1. Challans every month before 15th (4 copies/ quadruplicate)
2. All A/c (A/c Nos-1,2,10,21&22)
3. To Bank
4. both employer & employee contribution

· Account group no eg Ma mu 1246 (state-first two alphabets /city/acc no: of the company)
· Month
· Total number of subscribers
· Total wages due for each account (wages on which calculations are done)
· Each accounts totals (consolidated amount with employer and employee share)
· Name of the establishment and address
· Name and signature of the depositor
· Name of the bank, mode and date of remittance etc
Challan is submitted tp PF office along with form-12A every month.

Monthly returns:

1. Form 12 A, with all information and employees list of contribution before 25th
2. With Form 5 (new joiners list) , form 10 (resigned employees list), challans copy
3. Information about last month employees, new & resigned employees & this month staff.

Form 5

· Name of the establishment and address
· Month
· Code no: of the factory
· A c no:
· Name of new employees
· Fathers or Husband name in case of married women
· Date of birth
· Sex
· Date of joining the fund
· Total period of pervious services as on the date of joining the fund

Form 10

· Name of the establishment and address
· Month
· Code no: of the establishment
· A c no:
· Name of member who is leaving
· Fathers or Husband name in case of married women
· Date of leaving service
· Reasons for leaving service
· Signature of authorized officer and stamp of the establishment
Cross checking the above is done with the salary statement which includes the number and name all current employees.

Form 12 A:

· Name of the establishment and address
· Currency period and month (April yr to march yr)
· Statutory rate of contribution (12%)
· Group code (NA for unexampled establishment. Establishment having more than 1000 have to keep a PF trust and have to specify the group code)
· Total wages due for each account (wages on which calculations are done)
· Amount of contribution and amount remitted (consolidated amount with employer and employee share)
· Date of remittance
· Total number of subscribers for the current month.
· Name and address of the bank in which the amount is remitted.
· Details of subscribers for E.P.F, PF, EDLI
--No of subscribers as per last month
--No of new subscribers (vide Form 5)
--No of subscribers left service (vide Form 10)
--Total no of subscribers (After adding and subtracting the new and retired employees with,
the number should tally with monthly list of employees)

Cross checking the above is done with the salary statement.

Annul returns:

1. Form 3 A (Individual Computation sheet)
2. Form 6 A (Consolidated Annual Contribution Statement)
3. before 30th April every year

Form 6A:
· Currency period and month (April yr to march yr)
· Name of the establishment and address
· Code no: of the establishment
· No: of member voluntary contributing at a higher rate
· AC No of each employee followed by their name, annual salary, annual contribution, employer contribution, refund of advance, rate of voluntary contribution.
· This grand total should tally with all form 12 A and challans totals.

Form 3A: Register

This form is filled up for each employee stating his each monthly salary, contribution, Employer share, Refund of advance, No of days/period of non contributing service, if any (eg. unauthorised leave). If the employee is resigned during that financial year then the date of leaving service and reasons for leaving service should be specified in this form. Using Form 3A, form 6 A is filled up and crosschecking is done with all challans and 12 A forms.

* Muster Roll * Wage Register * Inspection Book * Cash Book, Voucher & Ledger * PF work sheet


Form 3: Contribution Cards - Individual Computation sheet contains all PF amts month-wise.
Form 3 A: Contribution Cards – Form
Form 4: Contribution card for employees other than monthly paid employees - Form
Form 5 A: Return of Ownership to be sent to the Regional Commissioner - Form
Form 6: Return of the Contribution Cards sent to the Commissioner on the expiry of the period
of currency – Form
Form 6 A: Consolidated Annual Contribution Statement - Consolidated Computation Sheet,
contains total employees list, there total half yearly information. Form 6 is top sheet
and 6A is attachments.
Form 9: Register of employees - Application for review filed under.

Register 3: Individual Computation, there Gross salary, Basic, DA, attendance, PF, Pension
Information maintains month-wise. Form 3 is top sheet and 3A is attachments.

hi i have one doubt if i get only Rs.5000 as basic pay how how much they ll deduct ? the same Rs.780? or 600? Ragards Rathan
Dear All,
I would like to know that if some one worked as trainee only 1 year in May'05 to June'06, his PF was 1200/- . now he has applied for PF withdraw
how much he will get in return with interest

Dear Promila..,
1.) PF has to be calculated on Basic+DA
2.) For submission of PF in SBI u need not to prepare Form 5 & 10, Form 12A. You have to forward 2 Challan copies enclosed with a covering letter and a cheque / cash
3.) For PF No.: It will not carry forward the previous pf No. of the employee who joins in new organization, because the PF Organization no will be change from organization to organization.
You have given the details in the right manner, but some of them are incorrect.

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