Understanding EPF Compliance and Supplementary Returns for Provident Fund

Hi there!

I need help with the following issue. I'm working in a Broking firm in Mumbai as an HR Officer. I have a query related to EPF. My company started PF deductions in 2008. Since then, only PF was deducted, but the requisite documents (Form 9, 6A & reconciliation, 3A, form 5) to be submitted to the PF Office were not done. It was completed two years later by me.

My query is, it happened that two of my employees had PF deductions from 2009 to 2012. However, in Form 6A for the year 2010-11, one employee's name was not printed, but it was printed in 2011-12. So, I informed the PF office that it was a mistake. Now they are asking for some supplementary documents for the same.

I request you to please guide me on this.

Yes, they are correct in demanding it. I believe that you had only left out their names from the earlier submission of the PF Returns and not their contributions. Hence, the dues which you have claimed in your 3A/6A must have been shorter than your deposit for the period. Now, what the PF Office is asking you for is the Supplementary Return for the period/years in which you had forgotten to include these employees, which will be taken on records once you file it with the office. Mere information about the mistake will not be sufficient for the EPFO to open the ledger of these two left-out employees and post their contribution interest into their PF accounts.

Amit Kumar ESI-PF Consultant, Delhi

Dear All,

I request you all to kindly educate me on how to calculate 240 working days in a year. Also, when calculating gratuity, if an employee has completed 4 years and 9 months in the 5th year, what days should be included in the calculation of 240 days? Will Saturday, Sunday (weekly holidays), paid privilege/casual leaves, and paid holidays be included in the 240-day calculation?

Hi Lalkar,

Yes, you need to submit a supplementary PF return along with contributions (challan copy) if not paid. If you further delay, you may be asked to pay interest on the late payments. Please ensure all the calculations of the return submitted earlier and check with the challan remittance. If you find a difference that is equal to his contributions, you need to submit just a supplementary return; otherwise, remit the difference (short payment) of his contributions.

This kind of missing information is common in the initial stages of registration.

I want to start my career in the HR department. Where should I start from? Through recruitment consultancy or some training in a company.

Hi, it is not clear what your academic background is. Any wing in HR is a challenging one and yields results. More visibility in recruitment and on the floor (Production or Business HR) is challenging.