Dear Jagdish,
Ask your friend to get the pf amount transferred to the new pf account, if he is joining in some other company - it is advisable.
If he is intended to withdraw,still, please tell him that he will get only epf amount of both him and employer's share and not fps amount of employer contribution.
The procedure is :
Procedure to withdraw the pf amount
step.1:you can contact local pf office and collect form 19 and 10c (or)You can download withdrawal form in Form 19 and 10C , NSSN FORM from the website
EPFO.
step2: you can fillup all the details about yourself and fill the bank account coloumn with your savings bank account.
step3: Open a savings bank account preferably with nationalised bank - mention the account number inthe forms 19 and 10C - also attach a xerox copy of the first page of the passbook(depicting the bank account number, branch location etc.,)
step4:you send the complete set of forms with enclosures to the previous employer for forwarding the forms to pf office
step5.You can obtain attestation in the column of attestation of employer/authorised person :: (if you want to send the claim straight to pf office) from the bank manager with which you are having savings bank account
step6:you can send the set of forms to the PF office in which your previous employer have accounts - by registered post.
YOU WILL GET YOUR MONEY INTO YOUR BANK ACCOUNT WITHIN 45 DAYS