Reemployment After Retirement: Is EPF Deduction Still Necessary and Legal?

An employee has retired from the X department in April 2009 and has rejoined the same post at the minimum scale of that post with effect from 1/5/09. He has not withdrawn the EPF, and his department continued to deduct EPF. Now, it has been informed that the deduction on account of EPF was made incorrectly.

EPF Act 1952 Provisions

What is the provision in the EPF Act 1952? Up to what age will the EPF continue to be deducted? Is it not mandatory for the employer to deduct EPF during reemployment? Can the recoveries on account of contributions made by the employer be made now? Kindly advise on the matter.

With regards,

ASU LAL

EPF Contribution Clarification

If an employee is covered and has not withdrawn, he can continue, and the employer's share of 12% should not be bifurcated. The entire 12% should be deposited into his EPF account, and not as 8.33% in the Pension fund account and the remaining 3.67% in the Provident Fund account. There is no age limit defined for EPF contributions in the act.

Regards