Simplifying EPF Tasks: Editable Forms Ready for Use and a Coded Version Coming Soon

Dear Fraternity,

Attached, please find fully functional and editable EPF Form Nos. - 5, 10, 12A, Combined Challan, 3A, and 6A. They are set for A4 size. The forms are protected to ensure that the format is not overwritten accidentally. I am working on a coded version of these forms which will make our monthly tasks easier. Keep your fingers crossed until then!

Regards,
Deepak

Deepa,

You did a good job. All forms in Excel are well-designed and will certainly help our members.

Regards,
Chandru

Hi Deepak,

Thank you for your very useful PF forms contribution. However, some fields are short of space, specifically in form no. 5 where the PF account field should accommodate 17 letters.

In form no. 12A, the statement of contribution for the month should clearly separate the month and year.

Regards,
Rajiv

Dear Deepak,

Thank you for your attachment. I need to insert some lines in the company address portion. Kindly tell me the password with which you have protected the sheet.

With Regards,
Somashekhar
9008665640

Thank you for the valuable contribution.

Attached, please find fully functional and editable EPF Form Nos. - 5, 10, 12A, Combined Challan, 3A, and 6A. They are set for A4 size. The forms are protected to ensure that the format is not accidentally overwritten.

I am working on a coded version of these forms, which will simplify our monthly tasks. Let's keep our fingers crossed until then...!!

Regards,
Deepak

Dear All,

Kindly find the attachment as per the requirement.

Regards,
JD

Attached, please find fully functional and editable EPF Form Nos. - 5, 10, 12A, Combined Challan, 3A, and 6A. They are set for A4 size. The forms are protected to ensure that the format is not accidentally overwritten.

I am currently working on a coded version of these forms, which will simplify our monthly tasks. Let's keep our fingers crossed until then!

Very nice posting.

Regards,
Anand

Hi all,

The forms are very useful and thanks to Deepak, but it is not enough. I think you missed out a few more forms. Can you provide all PF forms with details?

Thanks,
Aryan

Applicability for Employees

Applicability of Employees' Provident Fund and Miscellaneous Provisions Act 1952

The Employees' Provident Fund and Miscellaneous Provisions Act 1952 applies to the whole of India except Jammu & Kashmir.

Employees' Provident Fund and Miscellaneous Provisions Act 1952 is applicable to:

- Every establishment engaged in any one or more of the industries specified in Schedule I of the Act or any activity notified by the Central Government in the Official Gazette. (List of Industries/Establishments)
- Employing 20 or more persons.
- Cinema Theatres employing 5 or more persons.

The Act does not apply to:

- Co-operative societies employing fewer than 50 persons and working without the aid of power. 16(1)(a)
- The establishment to which this Act applies shall continue to be governed by this Act, even if the number of employees falls below 20 at a later date. [1(5)].
- 16(1)(b) Establishments under the control of state/central Govt. and employees who are getting benefits in the nature of 16(1)(b) contributory P.F. or old age pension as per rules framed by the Govt.
- 16(1)(c) Establishment set up under any central, provincial, or state act and the employees who are getting benefits in the nature of contributory P.F. or old age pension as per rules.

Voluntary Coverage

If any establishment does not satisfy the above two conditions for coverage and if the employer and the majority of the employees are willing, the Act may be applicable to such establishments (voluntary coverage under section 1(4)).

List of Industries Covered

Classes of Industries Covered Under EPF & MP Act, 1952

Date of Extension Industries/Class of Establishment

(1 to 6) 1st Nov, 1952
- Cement
- Cigarettes
- Electrical, Mechanical, or General Engineering Products
- Iron and Steel
- Paper
- Textiles (made wholly or in part of cotton, wool, jute, or silk whether natural or artificial)
- Jute

(7-19) 31st July, 1956
- Edible Oils and Fats
- Sugar
- Rubber and rubber products
- Electricity including generation, transmission, and distribution thereof
- Tea (except in the state of Assam where the Govt. of Assam has instituted a separate Provident Fund Scheme for the industry including plantations)
- Printing (other than the printing industry relating to newspaper establishments as defined in the Working Journalists (Conditions of Service and Misc. Provisions Act 1955)) including the process of composing types for printing, printing by letterpress, lithography, photogravure or similar process, or bookbinding
- Stoneware pipes
- Sanitary wares
- Electrical porcelain insulators of high and low tension
- Refractories
- Tiles
- Matches
- Glass

Note: Till the 31st March 1962, the scheme was not applicable to the following:
(i) Match factories having an annual production of five lakhs/gross boxes of matches or less.
(ii) Such glass factories other than sheet glass shell factories as have an installed capacity of 600 tonnes per month or less.

(20-23) 30th Sept., 1956
- Heavy and Fine Chemicals including:
- Fertilizer
- Turpentine
- Resin
- Medical and pharmaceutical preparations
- Toilet preparations
- Soaps
- Inks
- Intermediates dyes, color lacs, and toners
- Fatty acids
- Oxygen, acetylene, and carbon dioxide gases

(The Act was actually enforced in the industry with effect from 31.7.57)
- Indigo
- Lac including shellac
- Non-edible vegetables and animal oils and fats

31st Dec., 1956
- Newspaper establishments

31st Jan., 1957
- Mineral oil refining

(26 to 30A) 30th April, 1957
- Tea plantations (other than the tea plantations in the State of Assam)
- Coffee plantations
- Rubber plantations
- Cardamom plantations
- Pepper plantations
- Mixed plantations

(31-37) 30th Nov., 1957
- Iron ore mines
- Manganese mines
- Limestone mines
- Gold mines
- Industrial and power alcohol
- Asbestos cement sheets
- Coffee curing establishments

30th April, 1958
- Biscuit making industry (including composite units making biscuits and products such as bread, confectionery, and milk and milk powder)

30th April, 1959
- Road motor transport establishments

(40 & 41) 31st May, 1960
- Mica industry
- Mica mines

(42 and 43) 30th June, 1960
- Plywood
- Automobile repairing and servicing

30th Nov. 1960
- Cane farms owned by sugar factories

(45-47) 31st Dec. 1960
- Rice milling
- Dal milling
- Flour milling

31st May, 1961
- Starch

(49-53) 30th June, 1961
- Hotels
- Restaurants
- Establishments engaged in the storage, transport, or distribution of petroleum or natural gas or products of either petroleum or natural gas
- Petroleum or natural gas explorations, prospecting, drilling, or production
- Petroleum or natural gas refining

(54-58) 31st July, 1961
- Cinemas (including preview theaters)
- Film production
- Film studios
- Distribution concerns dealing with exposed films
- Film processing laboratories

31st August, 1961
- Leather and leather products industries/classes of establishments

(60 and 61) 30th Nov., 1961
- Stoneware jars
- Crockery

31st December, 1961
- Every cane farm owned by the owner or occupier of a sugar factory or cultivated by such owner or occupier or any person on his behalf

30th April, 1962
- Every trading and commercial establishment engaged in the purchase, sale, or storage of any goods including establishment of exporter, importer, advertiser, commission agents, and brokers and commodity and stock exchanges, but not including banks or warehouses established under any Central or State Act

30th June, 1962
- Fruit and vegetable preservation

30th Sept., 1962
- Cashew nuts

(66 to 70) 31st Oct., 1962
- Establishments engaged in the processing or treatment of wood including the manufacture of hardboard, chipboard, jute or textile wooden accessories, cork products, wooden furniture, wooden sports goods, cane or bamboo products, wooden battery separators
- Sawmills
- Wood seasoning kilns
- Wood preservation plants
- Wood workshop

31st Dec., 1962
- Bauxite mines

31st March, 1963
- Confectionery

(73 to 77) 30th April 1963
- Laundry and laundry services
- Buttons
- Brushes
- Plastic and plastic products
- Stationery products

31st May, 1963
- Theaters where dramatic performance or other forms of entertainments are held and where payment is required to be made for admission as audience or spectators

(79 and 80) 31st May, 1963
- Societies, clubs, or associations which provide board or lodging or both facility for amusement or any other service to any of their member or to any of their guests on payments
- Companies, societies, associations, clubs, or troupes which give any exhibition or acrobatic or other performance or both, in any arena circular or otherwise or perform or permit any other form of entertainment in any place, other than a theater, and require payments for admission into such exhibition or entertainment as spectators or audience

(81 and 82) 31st August, 1963
- Canteens
- Aerated water, soft drinks, or carbonated water w.e.f. 31st Oct.

31st Oct., 1963
- Distilling and rectifying of spirits (not falling under industrial and power alcohol) and blending of spirits

(84 and 85) 31st Jan., 1964
- Paint and varnish
- Bone crushing

(86 and 87) 30th June, 1964
- Pickers
- China clay mines

(88 to 93) 31st Oct., 1964
- Attorneys as defined in the Advocates Act, 1961 (25 of 1961)
- Chartered or registered accountants as defined in the Chartered Accountants Act, 1949 (38 of 1949)
- Cost and works accountants within the meaning of the Cost and Works Accountants Act, 1959 (23 of 1959)
- Engineers and engineering contractors not being exclusively engaged in the building and construction industry
- Architects
- Medical practitioners and medical specialists

31st Dec., 1964
- Milk and milk products

(95 to 97) 31st Jan., 1965
- Travel agencies engaged in:
- Booking of international air and sea passengers and other travel arrangements
- Booking of internal air and mail passengers and other travel
- Forwarding and clearing of cargo from and to overseas and within India
- Forwarding agencies engaged in the collecting, packing, forwarding, or delivery of any goods including cargo; loading break bulk service and foreign freight service
- Non-ferrous metals and alloys in the form of ingots

31st March, 1965
- Bread

30th June, 1965
- Steaming, redrying, handling, sorting, grading, or packing of tobacco leaf

31st July, 1965
- Agarbatee (including dhoop and dhoopbatee)

31st August, 1965
- Magnesite mines

30th Sept., 1965
- Coir (excluding the spinning sector)

31st Dec., 1965
- Stone quarries producing roof and floor slabs, dimension stones, monumental stones, and mosaic chips

31st Jan., 1966
- Banks other than the nationalized banks established under any Central or State Act

30th June, 1966
- Tobacco industry that is to say any industry engaged in the manufacture of cigars, zarda, snuff, quivam, and guraku from tobacco

31st July, 1966
- Paper products

30th Sept., 1966
- Licensed salt

30th April, 1967

Eligibility to Membership:

a) Employees' Provident Fund Scheme:

- Every employee (including part-time workers and those employed by or through contractors) shall be entitled to become a member of the Scheme from the date of joining the factory or the other establishment (Para 26).
- Every excluded employee shall be entitled to become a member from the date he ceased to be such an employee.
- Every member of an exempted Provident Fund on joining an establishment to which the Scheme applies.
- Any employee who is not otherwise eligible to become a member of the Scheme, on request by him and his employer.
- Every newspaper employee other than an excluded employee shall be entitled to become a member of the Fund after the completion of 3 months of continuous service or if he has actually worked for 60 days during 3 months or less (There is no wage ceiling in the case of a newspaper employee) (Para 80).
- Every Cine Worker other than an excluded employee shall be entitled to become a member of the Fund if he has worked in not less than three feature films with one or more producers provided his pay at the time of joining the Fund does not exceed Rs. 1600/- per month or Rs. 15,000/- per year (Para 81).

Note: With effect from 1-11-90, an employee is eligible for membership from the very first date of joining a covered establishment.

b) Employees' Pension Scheme:

- Every employee who became a member of the Employees' Provident Fund Scheme on or after 16-11-95. (An employee who is above the age of 58 on the date of joining the Employees' Provident Fund Scheme shall not be enrolled).
- Every employee who is a member of the Employees' Provident Fund Scheme 1952 and who has not opted for the erstwhile Employees' family pension scheme may also become a member if he opts for the Employees' Pension Scheme.
- Every employee who was a member of the Employees' Provident Fund Scheme and has left service between 1-4-93 and 15-11-95 can also join the Employees' Pension Scheme by submission of an option.

Note: The Employees' Pension Scheme membership will cease from the date the member attains 58 years of age. However, he will continue to be a member of the Employees' Provident Fund until he leaves the service and withdraws the Provident Fund accumulations.

c) Employees' Deposit Linked Insurance Scheme:

- Every employee who becomes a member of the Employees' Provident Fund Scheme/exempted Provident Fund Scheme.

Administrative Charges

a) Employees' Provident Fund Scheme:

- 1.10% of the total wages on which Provident Fund is recovered, subject to a minimum of Rs. 5/-, shall be payable by the employer every month. Prior to 1.8.98, w.e.f. 1.8.98, .65% of total wages.

b) Employees' Pension Scheme:

- No administrative charges are payable by the employer. The entire cost of administration is met by the Central Government.

c) Employees' Deposit Linked Insurance Scheme:

- 0.01% of the total on which the Employees' Deposit Linked Insurance contributions are recovered, subject to a minimum of Rs. 2/- per month.

Inspection Charges

a) Employees' Provident Fund Scheme:

- 0.18% of the total wages on which Provident Fund is recovered.

b) Employees' Pension Scheme:

- Nil.

c) Employees' Deposit Linked Insurance Scheme:

- 0.005% of the total wages of the employees who are entitled to become members of the Employees' Deposit Linked Insurance Scheme, subject to a minimum of Re. 1/-

Duties of Employer

a) Employees' Provident Fund Scheme (Para 36) and (Para 36A):

- Enroll the eligible employees as Employees' Provident Fund subscribers from the right date.
- Send initial returns in Form 5A, F9(Revised), accompanied by F2(Revised), monthly returns in F5, accompanied by F2, F10, F12A accompanied by challans, and annual returns in F3A accompanied by F6A.
- Maintain the inspection notebook for an inspector to record his observations.
- Maintain such accounts in relation to the amounts contributed to the fund and by his employees.
- Comply with all the directives issued by the Central Board for the proper implementation of the scheme.
- Pay to the Fund within 15 days of the close of the month both the shares of contribution and administrative charges or inspection charges.

b) Employees' Pension Scheme (Para 20 EPS '95):

- There is no need to furnish a separate return by the employers.
- Pay to the Fund within 15 days of the month Pension Fund contributions.

c) Employees' Deposit Linked Insurance Scheme (Para 10):

- There is no need to furnish a separate return by the employers.
- Pay to the Fund within 15 days of the close of the month both the contributions and Administrative charges or Inspection charges.

DO'S FOR A MEMBER:

- While joining an establishment, furnish details of previous employment if any, with the previous Provident Fund account number and scheme certificate.
- In case of an existing Provident Fund/Pension account, apply for the transfer of the previous account number to the present account number.
- Ensure that the employee furnishes a form with details of the previous Provident Fund account number to the Employees' Provident Fund Organisation.
- Execute form-2, with details of self, nominee for Provident Fund and pension, and details of the family, and ensure that it is forwarded to the Employees' Provident Fund Organisation by the employer.
- Ensure that the particulars furnished are correct in all respects.
- Ensure that enrollment in the Employees' Provident Fund/Employees' Pension Scheme is done immediately on joining the establishment.
- Provident Fund is deducted at the statutory rate from the total wages, i.e., basic, D.A., and retaining allowance if any.
- If desiring to enhance the rate of contribution, inform the desire with the higher rate opted for to Employees' Provident Fund Organisation through the employer and allow the employer to deduct at the enhanced rate from the wages.
- If the wages drawn are more than Rs. 6500/-, intimate your desire to contribute the whole amount to the Employees' Provident Fund Organisation through the employer. The employer can also contribute the whole amount drawn as wages under intimation to the Employees' Provident Fund Organisation.
- Check periodically with the employer that contributions and other charges are paid to the Employees' Provident Fund Organisation and ensure its correctness by verifying the form-3A (contribution card) maintained by the employer.

DON'TS FOR A MEMBER:

- Don't give false clarifications and incorrect particulars to the Employer and Employees Provident Fund Organisation.
- Don't fall victim to middlemen/agents. Employees' Provident Fund Organization does not have any agents.
- Don't allow the Employer to deduct his own share of contribution or administrative charges payable by him from the wages.
- Don't be a party to misclassified allowances, with a view to avoiding the payment of Provident Fund.

Exemption: Provisions of Act/Schemes

Types of Exemption

An establishment covered under the Employees' Provident Fund & Miscellaneous Provisions Act, 1952, is required to comply with the statutory provisions of the Act and also the provisions of the Schemes framed under the Act, namely Employees' Provident Fund Scheme, 1952, Employees' Pension Scheme, 1995, and Employees' Deposit Linked Insurance Schemes, 1976.

However, the Act provides for the grant of exemption from the operation of the Act and also exemption from the operation of the Schemes framed under the Act. Thus, the types of exemptions provided under the Act may be broadly classified as under:

Exemption from the Act (Including the Schemes), under Section 16(2) of the Act.

Exemption from the operation of the Scheme(s) viz. Employees' Provident Fund Scheme/Employees' Pension Scheme/Employees' Deposit Linked Insurance Schemes.

(a) Exemption from the Act (Including the Schemes):

This type of exemption is allowed under Section 16(2) of the Act by the Central Government. Exemption from the Act is allowed only to a class of establishments. It is granted considering the financial or other circumstances of the class of establishments. This exemption can be given prospectively or retrospectively. It is allowed for a specified period only. The classes of establishments for which this type of exemption currently in force are:

- Establishments registered under the Societies Registration Act, 1860, run mainly on grants-in-aid received from the Central Government or the State Government.
- Establishments which are employing only ex-servicemen who are in receipt of pension benefits as admissible under the trust rules for a period of 5 years w.e.f. 18-02-2000. (Notification dated on 5.4.2000)
- Voluntary organizations engaged in leprosy eradication programs.

(b) Exemption from the operation of the Scheme(s) viz. Employees' Provident Fund Scheme/Employees' Pension Scheme/Employees' Deposit Linked Insurance Schemes:

In this type of exemption, it is only an exemption from the operation of a specified scheme and not from the Act. Apart from granting exemption to an establishment from the operation of a particular scheme, the Act also provides for the grant of exemption to an individual employee and also to a class of employees. Thus, exemption from the operation of the Scheme is granted:

- To an establishment as a whole.
- To an individual employee (under the Employees' Provident Fund & Employees' Deposit Linked Insurance Scheme only)
- To a class of employees.

Issue of Relaxation order under the Employees' Provident Fund & Employees' Deposit Linked Insurance Schemes:

Before granting exemption to an establishment, the application of the establishment and also the rules of the Fund are required to be scrutinized for considering the grant of exemption. As it may take some time to process the application, the Regional Provident Fund Commissioner/Central Provident Fund Commissioner as the case may be, may issue a relaxation order to the establishment specifying that the establishment may not, pending the grant of exemption:

- Submit the returns required to be submitted under the Scheme.
- Remit the dues to the Fund.
- Transfer the accumulations from the existing Fund to the C.B.T., Employees' Provident Fund.

The Regional Provident Fund Commissioner/Central Provident Fund Commissioner may also impose certain other conditions on the maintenance of accounts, enrollment of members, investment of monies, payment of inspection charges, and submission of returns, etc., in the Relaxation Order. For all practical purposes, the establishment under the Relaxation Order shall be treated on par with the establishment granted exemption. The Relaxation Order is issued under para 28(7) of the Employees' Deposit Linked Insurance Scheme.

Exemption from the operation of Employees' Provident Fund Scheme, 1952:

Exemption from the operation of Employees' Provident Funds to an establishment as a whole is granted either under Section 17(1)(a) or under Section 17(1)(b) of the Act.

Exemption under Section 17(1)(a):

The grant of exemption to an establishment under Section 17(1)(a) is considered where the rates of contribution are not less favorable than the statutory rates provided in Section 6 of the Act, and the employees are also in enjoyment of other PF benefits which are also on the whole not less favorable than the benefits provided under the Act/Scheme. The authority to grant this exemption is the 'Appropriate Government,' as defined in Section 2(a) of the Act (Central/State Government, as the case may be), and notified in the Gazette.

Exemption under Section 17(1)(b):

Exemption under Section 17(1)(b) is granted where the employees in the establishment are in enjoyment of benefits in the nature of Provident Fund, Pension, or gratuity which are separately or jointly on the whole not less favorable than the benefits provided under the Act/Scheme. It is granted by the 'Appropriate Government,' through a notification in the gazette.

Payment of Inspection charges:

The establishment to which Relaxation Order is issued/exemption is granted is required to pay Inspection charges @ 0.18% of total wages on which Provident Fund is recovered, to the Regional Provident Fund Commissioner concerned by deposit in cash/local cheque in S.B.I. to the credit in A/C No. 2 of the Employees' Provident Fund, through prescribed challan.

Exemption of an Employee (Employees' Provident Fund Scheme, 1952):

Section 17(2) read with para-27 of the Employees' Provident Fund Scheme provides for exemption from the operation of all or any of the provisions of the scheme to an individual employee. It is granted by the Regional Provident Fund Commissioner on the receipt of an application in Form-1 from the employee. The exemption is granted where an employee is entitled to benefits in the nature of Provident Fund, gratuity, or old-age pension, and such benefits separately or jointly are on the whole not less favorable than the benefits provided under the Act and Scheme.

The re-election is permitted only once on each account.

Exemption of a Class of Employees (Employees' Provident Fund Scheme, 1952):

Section 17(2) read with para-27A of the Employees' Provident Fund Scheme provides for the grant of exemption from the operation of all or any of the provisions of the scheme to a class of employees. It is granted by the appropriate Government on the receipt of an application from the employer. The exemption is granted where employees are entitled to benefits in the nature of Provident Fund, gratuity, or old-age pension, and such benefits separately or jointly are on the whole not less favorable than the benefits provided under the Act and Scheme.

Wherever the exemption to a class of employees is granted, the employer is required to submit a monthly return to the Regional Provident Fund Commissioner in the prescribed Performa. The due date for submission of this return is the 25th of the month following that to which it relates. The employer is required to pay Inspection Charges @ 0.18% on wages of employees exempted and invest the Provident Fund monies in accordance with the pattern of investment prescribed by the Central Government. The class of employees may again be permitted to join the statutory fund. The re-election is permitted only once on each account.

Exemption - Provision of Act/Scheme - At a glance

| S.No. | Nature of Exemption | Granted under Act/Scheme | Authority to grant exemption | Authority to issue Relaxation Order | Remarks |
|-------|---------------------|--------------------------|------------------------------|------------------------------------|---------|
| 1. | Exemption from the Act | Section 16(2) of the Act | Central Government | N.A. | Exemption to a class of Establishment only for a specified period. |
| 2. | Exemption from the operation of Employees' Provident Fund Scheme '52 | Section 17(1)(a) or 17(1)(b) | Appropriate Government | Regional Provident Fund Commissioner. (para 79) | Exemption to an Establishment as a whole. |
| 3. | - Do - | Section 17(2) read with para 27-A of Employees' Provident Fund Scheme | Appropriate Government | Regional Provident Fund Commissioner. (para 79) | To a class of employees. |
| 4. | - Do - | Section 17(2) read with para 27 of Employees' Provident Fund Scheme | Regional Provident Fund Commissioner | | To an individual employee. |
| 5. | Exemption from the operation of the Employees' Pension Scheme '95 | Section 17 (1C) | Appropriate Government | | To an Establishment as a whole. |
| 6. | - Do - | Section 17 (1C) | Appropriate Government | | To a class of Establishment |
| 7. | Exemption from the operation of Employees' Deposit Linked Insurance Scheme '76 | Section 17 (2-A) | Central Provident Fund Commissioner | Regional Provident Fund Commissioner. (para 28(7)) | To an Establishment as a whole |
| 8. | - Do - | Section 17 (2B) read with para 28(4) | Central Provident Fund Commissioner | - Do - | To a class of employees. |
| 9. | - Do - | Section 17(2B) read with para 28(1) | Regional Provident Fund Commissioner | - | To an individual

Form 11 - PF Declaration Form (New)

COMPOSITE CLAIM FORM (AADHAR)

COMPOSITE CLAIM FORM (NON-AADHAR)

Form 19 - New

Form 10c

All Forms Editable, Fill & Sign