Is PF Deduction Necessary When an Employee Moves Abroad for Work? Seeking Clarity!

Dear Seniors,

Please clarify the legal status regarding PF:

- If an employee has been working in an establishment for the past 2 months and their PF is being deducted from their salary and deposited in India.
- After two months, they are posted abroad and are receiving a salary from a unit located outside India.
- What will be the status of that employee in India?
- Is it mandatory to deduct PF and deposit it in India?
- Should PF be deducted and deposited in India or not?
- Should PF be deducted in abroad?

Kindly advise on the matter.

With Best Regards,
L.C. Pal

He will be covered by the rules prevailing abroad, and meanwhile, his PF account may be kept as it is. The same PF account number may be continued when he comes back to INDIA and starts receiving the salary from here.

Dear Sir,

Thank you very much for your response. Please clarify one thing: Should we maintain that employee's PF account number without any contribution, i.e., no salary, no deduction.

With best regards,
L.C. Pal

You can show him the left and, after his rejoining, you can show him as rejoin with a new date and allot the old PF number. His membership will continue from the oldest date of joining.