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PF after 58 years : Is it compulsory to remit the PF contribution of the contract worker if he continuing after 58 years. "??? Please share ur knowledge. Regards, Vimal Chandran 9656644080
Yes , it's mandatory to contribute PF amount of the contract workmen if continuing the service even after 58 years. It's applicable for all the categories .
Have to remember one point , that after 58 years , should not remit EPS (pension ) amount in his account. In that case employer complete 12 % share contribution should remitted in his PF amount. Pension amount will be Zero contribution after attaining 58years.
After attaining the age of 58 years the persons comes under the "excluded employee" so there is no need of covering him/them under PF & pension fund as per Para 2 (f (I) ) of Employees Provident Fund Scheme, 1952.
In my view Mr. Anand Kumar is correct. We need to remit PF after age of 58 also. But all amount will go in PF only and not in Pension account. Regards, Bittu 9890384286
Dear Shhhail,
You need to read the Para quoted by you once again and response to the query. For your ready reference, please find the said para verbatim as under:
2 (f) “excluded employee” mean—
(i) an employee who, having been a member of the Fund, withdrew the full amount of his accumulations in the Fund under clause (a) or
(c) of sub-paragraph (1) of paragraph 69.
Dear Vimal, Mr.B Anand Kumar has rightly suggested you to contribute EPF even after attaining the age of 58 and don,t remit his EPS share which has to be remitted into EPF. P K Sharma
Hi All
Now I am Confused about the excluded employee” —
(i) an employee who, having been a member of the Fund, withdrew the full amount of his accumulations in the Fund under clause (a) or
(c) of sub-paragraph (1) of Paragraph 69.
I need a clarification please help me out.
Lets say an employee worked in a Company 'X' and after attaining the age of 58 years he left & he joined another company 'Y' does he need to become the member of PF fund again?
Where as sub-paragraph (2) & sub-paragraph (5) of Paragraph 69 says only those employee needs to become the member of PF ones again other than specified sub-paragraph 1.
my question to all my HR fraternity is that when an employee was officially intimated as retired from services, when he was appointed on consolidated salary after his retirement, whether it is statutory to contribute to EPF ?
Dear All, Thanks for your replies, and still we getting mixed opinions, lets hope will get clarity in coming days. Do participate. Regards, Vimal Chandran 9656644080
Dear friends,
An employee who is continuing in the same employment after 58 Years of age, he will be eligible to PF benefits only under the same very account. The Pension contribution stops on completion of 58, and basis formula and funds in his EPS account, his pension shall also start while he is in job.This (PF) can continue till he is in the employment may be he continues till his age 60-70 Yrs AND ON LEAVING EMPLOYER FINALLY HE CAN WITHDRAW PF ACCUMULATIONS TOGETHER WITH ACCRUED INTEREST.
In another situation, when employee on completion of 58 retires from company and he decided to lead as retired life , he will be eligible to PF accumulated money with interest accrued thereon and Pension also.
In third situation, suppose he joins another company after 58 Years and after settlement of PF and Pension matters as explained above ,then he needs to declare himself that he is an "excluded employee " and he will be not covered neither for PF nor for pension purposes.
I hope now matter covering the pertinent problem situations is addressed hereabove.

RDS Yadav
Labour Laws Adviser,and
Director-Future Instt. of Engg and Technology
I think there is a clarification needed.
What the rule actually says is that if an employee who is more than 58 years old has already withdrawn his PF amount fully before he joins the current company, he will be an exempt employee. So a continuing employee (as in case of the original post) is not exempt. Any retired employee immediately joining a new company is also not exempt.

Dear All,

This is really one value added discussion. I am trying to put some points and request others to participate for proper conclusion if possible. It appears to me as follows:-

1. "Excluded employee" means-

(i) An employee who, having been a member of the Fund, withdrew the full amount of his accumulations in the Fund under clause (a) or (c) of sub-paragraph (1) of Paragraph 69.

(ii) ........... and (iii) .......

Paragraph -69 sub-paragraph (1) (a) - on retirement from the service after attaining the age of 55 yrs ............

Therefore, it appears that someone who retired after attaining the age of 55 years and withdrew the full amount of his accumulations in Fund is an excluded employee.

As per sub-paragraph (2) and (5) of paragraph 69 it appears that any member who withdraws the amount other than those specified in sub-paragraph (1) - for re-employment to which the scheme applies be required to qualify again for the membership of the Fund and on qualifying for membership shall be treated as fresh member thereof.

In those cases( re-joining after attaining the age of 55 years) it will be essential to maintain new Form-11 about DOB, Date of leaving service etc. for the satisfaction of the PF Authority to prove as an excluded employee.

S K Bandyopadhyay

USD HR Solutions

+91 98310 81531
I am confused if an employees has attained the age of 58 years, can he work as a employee or as a consultant. please clarify.
Initially if you are jobless for more than two months in that you would be able to withdraw full amount from Provident Fund (PF). In this new change the person cannot withdraw full amount till the age of 58 years. Before 58 years if he/she wants to withdraw full amount from Provident Fund he /she cannot do with this change. But he/she can do partial withdraw from his/her Provident Fund (PF).
Dear Vimalkchandran,
You will get mixed opinions here undoubtedly. I don't feel that you will get any clarity on it in coming days.
This forum is open to every one. Every one can write any thing as he deem fit. No experts are recognized on this forum to conclude the topics.
Under this circumstances, you need to learn also unlearn many things on your own and conclude the subject to the best possible way. I do the same thing.
A person can be excluded from PF coverage if

1. he is a PF pensioner

2. he has withdrawn the PF accumulations in full on attaining 55 years of age

That means if this person was a member of PF earlier and has withdrawn the PF accumulations, then he can be excluded from further coverage. He can also be excluded from coverage if he is in receipt of PF pension or has applied for or is eligible for PF Pension.

On the other hand, if this person, aged 58, was not a member of PF earlier or he is not a PF Pensioner, then he should be covered by Provident Fund and not Pension Fund, as pointed out by many members, and the entire employer’s share of 12% should be deposited in his PF account without bifurcating the same as 8.33% to pension Fund and the balance to Provident Fund.

Now another clarification is that a person receiving Govt. pension after having worked in government service is not a PF pensioner and as such he will not come under ‘excluded employee’ category.

For deciding coverage, continuity is not an issue. Though withdrawal applications are required to be submitted after a waiting period of 2 months, the same is not applicable in the case of pension cases or withdrawing the PF on retirement from service. Therefore, once application for withdrawal of PF and or Pension (Form 19, form 10D) are submitted, it will be deemed that the employee has severed the membership. Therefore, even if the employee continues in service without any day of break, there is no for contributing to his PF.

Practically and in order to avoid confusions in future, it is advised to give another appointment letter with new service terms to such employee who continues with the organisation after retirement. Fixed Term Contract is an option if the period of his extended service is known and is short one, say, one or two years. Legally, FTC appointment is permitted only when such category of employees is available as per the Standing Orders of the company. However, the big corporates on whom these laws are not “BINDING” do continue with FTC kinds of appointments even for longer periods.

Dear Seniors
my question was that if an employee has completed 58 years age then in this situation
1. can company put him as a employee.
2. is it necessary to retire of employee.
3. if company can put him as a employee then what is process. shall we have to intimate in EPFO.
please share your views on my query.
If the company does not have a retirement policy, you can continue to keep him as an employee on regular terms. On the other hand, if your policy states that the age of retirement is 58, then you can superannuate him and then take him as a consultant or even as an employee for a fixed period, say one year extendable on mutual agreement. Legal status will not change with designations because a consultant doing the work of a regular employee is just like an employee as per labour law, though by designation he is a professional or consultant. He may be paid salary or honorarium. Honorarium is like salary or any other remuneration paid for the work done and will not give the employer any favour.

If he is allowed to continue service after attaining the age of 58 due to the reason that the company has no retirement policy, then he should be given PF coverage without Pension Fund contributions (as explained in the previous posts) In such situation no intimation is required to be given to PF Office about his continuing in service.

At the same time, if he is allowed to continue but with a fresh appointment for a fixed period after retiring, ie, Fixed Term Contract, he may be allowed to withdraw the PF and start getting PF Pension and in such a scenario, he can be excluded from PF for the remaining part of his service with the company. In such case, in form 10, the monthly return you send /generate, you have to include this person as left employee with reason for leaving as superannuation/ retirement at the age of 58 years.

Dear all,
1. If the employee continue in service even after the age of 58 years in the same company, both e yee and e yer share (12+12%) has to be remitted in the epf a/c as long as he is in service.
2. The above remittance is applicable even if the e yee joins in an establishment after getting reduced pension.
3. If the e yee is getting full pension and joining in a new employment, he will be treated as excluded e yee and no pf contribution is payable for him.
Pls. Ref. Epfo//for employers//contribution rate
ramesh sundaram
kathirvel associates,
Dear All
My question to our HR fraternity is whether after a person retired at the age of 58 years and if he is continue to be employee whether the employer is statutorily bound to pay contributions or not, legal point of view I am asking.
We have given answers to the same query only from legal point of view and not from our own perspective. Please read the comments once again. Madhu.T.K
Dear sir,
Your question is to whether after a person retired at the age of 58 years and if he is continue to be employee whether the employer is statutorily bound to pay contributions or not.
In sum up, please note your query can be replied either way in yes and no depending upon circumstances:-
1. If a person attain retirement age and withdraw his EPF accumulations and rejoin (with a break which is required to withdrawal) whether in the same establishment or any other - he will be treated as excluded employee.
2. If a person attain retirement age and continue in employment without withdrawing his EPF accumulations, he will remain member to the EPF till his discontinuation of employment but his contribution to EPS will stop and simultaneously, he is eligible for pension.
In the second case it is not mandatory that he should be given coverage because on attaining the age of superannuation he should have started getting PF pension and as such he will come under the definition of excluded employee and due to this reason you can exclude him from PF even if there is no break in service or is continuing the service.
Now the Provident Fund Organisation permits contribution to Pension Fund upto the age of sixty years. It is not mandatory but those who are willing to contribute can opt for contribution till 60 years.
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