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

Frequently Asked Questions

1) Who will be covered by the Pension Scheme?

Every member of the ceased Family Pension Scheme 1971 and anyone who joins any covered establishment on or after 16-11-95 is compulsory to join this scheme, provided his/her salary/wage is less than Rs. 6500/- per month at the date of appointment.

2) What is a covered establishment?

A covered establishment is an establishment belonging to the class of industries/other establishments, which has been listed in the schedule appended to the Employees' Provident Fund and Miscellaneous Provisions Act 1952 and where 20 or more persons are employed.

3) If an employee was a Family Pension Scheme member and has left on 13-12-93 at the age of 54, having taken his withdrawal benefit, can he/she join the new scheme?

Yes, by refunding the withdrawal benefit together with interest. Thereafter, he/she will be entitled to receive a pension from age 58, provided he/she completes at least 10 years of contributory service by then.

4) If an employee is a Family Pension Scheme Member and has retired after 58 years of age on 15-01-94, can he/she join the new scheme?

Yes, anyone who has retired by reaching age 58 between 01-04-93 and 15-11-95 may join the scheme by returning the withdrawal benefit along with interest. He will be paid a pension with immediate effect, from the date of exit provided he has rendered 10 years of contributory service.

5) If an employee is not a Family Pension Scheme member and is 56 years of age, can he/she join Family Pension?

Yes, by diverting from his/her Provident Fund balance, Family Pension Scheme contribution from the date of his/her joining or 01-03-71, whichever is later.

6) Whether the Family Pension Scheme member who has attained the age of 58 years before 01-04-93 and has left employment after 01-04-93 will be admitted to the scheme as a member of the Family Pension Scheme, 1971?

Yes, he will be deemed to have retired after 01-04-93. On repayment of that withdrawal benefit which was paid, Pension will be paid from the same date, provided he has rendered 10 years of contributory service.

7) In case a Family Pension member has attained the age of 58 years between 01-04-93 and 16-11-95, then in that case whether arrears of monthly Member Pension become payable for the period earlier than 16-11-95, i.e., from the date of his/her attaining the age of 58 years which is prior to 16-11-95?

No, he/she will be deemed to have retired from 16-11-95, and pension paid accordingly.

8) Is the employee the only beneficiary of the Fund?

Benefit will be paid to him/her and in his/her absence to his/her family.

9) What is meant by Family?

Family means an employee's spouse and children below 25 years of age.

10) Suppose an employee does not have a Family and he/she dies before receiving benefits. Does his/her pension get lost?

No, if he/she does not have a family, benefits will be paid to his/her nominee, who will receive the benefit in his/her absence.

11) Suppose a member has not nominated anyone.

The pension/ROC will be paid to the dependent parents.

12) Can a member change his/her nomination?

He/She can change his/her nomination whenever he/she decides within the framework of rules for such nomination. In other words, if he/she has a family, the nomination should be in favor of a member(s) of the family. If he/she has no family, he/she can nominate anyone he/she wishes.

13) How many years of service are required to be eligible to receive member pension?

A minimum of 10 years of eligible service will entitle for member pension.

14) An employee is a member of the Employees' Pension Scheme. He/She has left employment at 48 years of age and 8 years of service. When shall he/she receive his/her pension?

He/She can take either a withdrawal benefit or can take a scheme certificate so that the 8 years of service can be added to any future service that he/she may put in, in any other covered establishment. By virtue of being a holder of a scheme certificate, if the member dies before 58 years, the widow/widower, and children shall be entitled to a pension.

15) What is past service pension?

This pension is for the period of membership of the Employees' Family Pension Scheme, 1971.

16) When does an employee become eligible to become a member of the Employees' Provident Fund Scheme, 1952, and Employees' Deposit Linked Insurance Scheme, 1976?

An employee becomes a member of the Employees Provident Fund (Employees' Provident Fund) Scheme, 1952/Employees Deposit Linked Insurance (Employees' Deposit Linked Insurance) Scheme, 1976 immediately on joining an establishment covered under the Employees Provident Funds & Miscellaneous Provision Act, 1952.

17) What is nomination?

Every member has to give the details of himself & details of the nominee for Employees' Provident Fund & Employees' Deposit Linked Insurance Schemes and details of family for Employees Pension Scheme, 1995 in form no. 2.

A member if having a family can nominate any one or more persons to receive the Provident Fund on his death. In case of him having no family, he can nominate any other person.

Family for the purpose of Employee Provident Fund Scheme'52 means wife/husband, children, whether married or unmarried, including adopted children, if adoption is recognized and dependant parents of the member.

Employees Deposit Linked Insurance Scheme benefits will be paid to the nominee under the Employees Provident Fund Scheme, 1952.

For the purpose of Employees Pension Scheme, 1995, the member has to furnish the details, such as name, relationship & age of all the family members in the form no. 2. Family for the purpose of Employees Pension Scheme, 1995 means wife/husband & children. Whenever the member wants to make a change in the nomination already made for Provident Fund, or to update the details of the family for Employees Pension Scheme, 1995, he has to send a revised form no. 2. The form no.2 is routed through the employer.

18) What are the periodical returns to be sent by an employer to the Provident Fund Office?

The employer of an un-exempted establishment has to forward the following returns. These returns will include details required under the three schemes namely, Employees Provident Fund Scheme, 1952, Employee Deposit Linked Insurance Scheme, 1976, and Employee Pension Scheme, 1995.

a) Form-9(Revised):

The details of employees enrolled as members of Employees' Provident FundS'52, Employees' Deposit Linked Insurance'76 & Employees' Pension Scheme'95 on coverage of the establishment- This is to be submitted immediately after coverage, within 15 days of coverage.

b) Form-12A:

The details of the contributions recovered form the members & paid along with details of employers' contribution & administrative charges- This is to be submitted monthly by 25th of the following month.

c) Form-5:

The details of the employees enrolled newly to the Provident Fund- To be submitted along with Form-12A every month within 15 days of the following month.

d) Form-10:

The details of the employees leaving service during the month- To be submitted along with form-12A.

e) Challans:

The triplicate copy of challans in token of having remitted the Provident Fund dues in the bank- to be submitted along with form-12A every month.

f) Form-2(Revised):

Nomination form- To be submitted along with form-5/9.

g) Form-3A:

The details of wages & contributions in respect of each member, to be prepared financial year wise- To be submitted to the Provident Fund office by 30th of April every year.

h) Form-6A:

Yearly consolidated statement of contributions- To be forwarded yearly along with form-3A. It should be ensured that all the form-3A are entered in form-6A, irrespective of whether the form-3A was forwarded for the broken period and the total dues as per the form-12A for the whole year agrees with the total of form-6A within 30th April.

i) Form-5A:

Return of ownership of the establishment- To be forwarded immediately after coverage & whenever there is a change in the ownership, it has to be intimated within 15 days of change.

j) Specimen signature:

Specimen signature of the officer/officers who are authorized to sign the returns/documents relating to Provident Fund forwarded immediately after coverage & whenever there is a change in authorized officer.

19) What is the procedure to be followed by the member if the employer is not attesting his claim forms?

It is the duty of the employer under the Act & Scheme to help Employees' Provident Fund organization to settle the Provident Fund dues of his employees. He has to complete the prescribed application within 5 days of receipt [para72(5)] forms & hand over it to the member when he leaves the service. When a member finds it difficult to get the form attested by the employer, he can get the attestation of any of the following officers & send it to the Provident Fund office.

Manager of a bank.

By any gazetted officer.

Member of the Central Board of Trustees./ committee/ Regional Committee (Employees' Provident Fund Organization).

Magistrate/ Post/ Sub Post Master/ President of Village Panchayat

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
1. Cement
2. Cigarettes
3. Electrical, Mechanical, or General Engineering Products
4. Iron and Steel
5. Paper
6. Textiles (made wholly or in part of Cotton or wool or jute or silk whether natural or artificial)
6A. Jute

(7-19) 31st July, 1956
7. Edible Oils and Fats
8. Sugar
9. Rubber and rubber products
10. Electricity including generation, transmission, and distribution thereof.
11. Tea (except in the state of Assam where the Govt. of Assam has instituted a Separate Provident Fund Scheme for the industry including plantations)
12. 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
13. Stoneware pipes
14. Sanitary Wares
15. Electrical porcelain Insulators of high and low tension
16. Refractories
17. Tiles
18. Matches
19. 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 tones per month or less.

(20-23) 30th Sept., 1956
20. Heavy and Fine chemicals including:
(i) Fertilizer
(ii) Turpentine
(iii) Resin
(iv) Medical and pharmaceutical preparations
(v) Toilet Preparations
(vi) Soaps
(vii) Inks
(viii) Intermediates dyes color lacs and toners
(ix) Fatty Acids
(x) Oxygen acetylene and Carbon Dioxide gases.

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

31st Dec., 1956
24. Newspaper establishments.

31st Jan., 1957
25. Mineral Oil Refining

(26 to 30A) 30th April, 1957
26. Tea plantations (Other than the tea plantations in the State of Assam)
27. Coffee Plantations
28. Rubber plantations
29. Cardamom plantations
30. Pepper plantations
30A. Mixed plantations

(31-37) 30th Nov., 1957
31. Iron Ore Mines
32. Manganese Mines
33. Limestone Mines
34. Gold Mines
35. Industrial and Power Alcohol
36. Asbestos Cement Sheets
37. Coffee curing establishments

30th April, 1958
38. Biscuit making industry (including composite units making biscuit and Products such as bread, confectionery, and milk and milk powder)

30th April, 1959
39. Road Motor Transport establishments

(40 & 41) 31st May, 1960
40. Mica Industry
41. Mica Mines

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

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

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

31st May, 1961
48. Starch

(49-53) 30th June, 1961
49. Hotels
50. Restaurants
51. Establishments engaged in the Storage or transport or distribution of petroleum or Natural gas or products of either petroleum or natural gas.
52. Petroleum or natural gas Explorations, prospecting drilling or production.
53. Petroleum or natural gas refining

(54-58) 31st July, 1961
54. Cinemas (including Preview theaters)
55. Film Production
56. Film Studios
57. Distribution concerns dealing with exposed films
58. Film Processing Laboratories

31st August, 1961
59. Leather and Leather products Industries/Classes of Establishments

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

31st December, 1961
62. 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
63. Every Trading and commercial establishments 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
64. Fruit and vegetable preservation

30th Sept., 1962
65. Cashew nuts

(66 to 70) 31st Oct., 1962
66. 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.
67. Sawmills
68. Wood seasoning kilns
69. Wood preservation plants
70. Wood workshop

31st Dec., 1962
71. Bauxite Mines

31st March, 1963
72. Confectionery

(73 to 77) 30th April 1963
73. Laundry and Laundry services
74. Buttons
75. Brushes
76. Plastic and plastic products
77. Stationery products

31st May, 1963
78. 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
79. 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.
80. 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
81. Canteens
82. Aerated water, soft drinks, or carbonated water w.e.f. 31st Oct.

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

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

(86 and 87) 30th June, 1964
86. Pickers
87. China Clay Mines

(88 to 93) 31st Oct., 1964
88. Attorneys as defined in the Advocates Act, 1961 (25 of 1961)
89. Chartered or registered Accountants as defined in the Chartered Accountants Act, 1949. (38 of 1949)
90. Cost and Works Accountants within the meaning of the Cost and Works Accountants Act, 1959 (23 of 1959)
91. Engineers and Engineering Contractors not being exclusively engaged in the building and construction industry.
92. Architects
93. Medical practitioners and Medical specialists

31st Dec., 1964
94. Milk and milk products

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

31st March, 1965
98. Bread

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

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

31st August, 1965
101. Magnesite Mines

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

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

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

30th June, 1966
105. Tobacco industry that is to say any industry engaged in the manufacture of Cigars, Zarda, Snuff, Quivam, and Guraku from Tobacco.

31st July, 1966
106. Paper Products

30th Sept., 1966
107. Licensed salt

30th April, 1967

CONTRIBUTION OF EMPLOYERS

Rates of Contribution:

a) The Employees' Provident Fund Scheme

In respect of establishments employing 20 or more persons and engaged in industry notified under Section 6 of the Act (other than the Establishments declared as sick), 12% of the basic pay, DA, cash value of food concession, and retaining allowance, if any, subject to a maximum of Rs. 6500/- per month. Voluntary higher contributions are also acceptable at the joint request of the member and the employer. However, the rate of contribution is 10% in respect of the following categories of establishments:

- Any establishment covered prior to 22.9.97 in which less than 20 persons are employed.
- Any sick industrial company as defined in Clause(0) of Sub-Section(1) of Section 3 of the sick industrial companies (special provisions) Act 1985 and which has been declared as such by the Board for Industrial and Financial Reconstruction.
- Any Establishment which has at the end of any financial year accumulated losses equal to or exceeding its entire net worth.
- Any Establishment engaged in the manufacturing of (a) Jute, (b) Beedi, (c) Brick, (d) Coir (other than the spinning sector), (e) Guar Gum Industries/Factories.

b) The Employees' Pension Scheme

From and out of the employer's share of Provident Fund contributions, 8.33% of the total wages limited to Rs. 6500/- per month is segregated and credited to the Employees' Pension Fund in A/C No. 10 (w.e.f. 1-06-2001).

The Central Government also would contribute at the rate of 1.16% of total wages.

c) Employees' Deposit Linked Insurance Scheme:

No amount is recovered from employees' wages. Employers should pay 0.5% of total wages subject to a ceiling of Rs. 6500/- per month (w.e.f. 1-06-2001).

Members

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.

a) 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 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.

Specific Problems of Exempted Establishments

A few establishments are not submitting the prescribed monthly returns.

Quite a few major employers are delaying the transfer of funds to the Board of Trustees, thus violating the conditions for the grant of exemption.

The Board of Trustees is not reconstituted on time.

Investments are not being made by many of the trustees on the plea that huge amounts are sanctioned towards NR loans, House Building, and that State/Central Government securities are not available.

Audit reports of the Provident Fund Trust are due.

Account slips are being issued by most of the trustees even without the audit of accounts.

SGL account with P.D.O of R.B.I is generally not opened by many establishments.

The annual returns under the Employees' Pension Scheme 1995 (Form No. 7 and 8), which are due on 30th April every year, are not submitted on time.

Provident Fund Advance claims account is not settled on time.

Details of the Board of Trustees are not available on closure/sick/defaulting units.

The statutory rate of interest is not paid by several establishments.

Misutilization of funds by the Board of Trustees.

Amendments made in the Employees' Provident Fund Act and Scheme by notifications/ordinances, etc., are not being incorporated/implemented in the Provident Fund rules by the exempted establishments.

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

Conditions for Grant of Installment Facility to Liquidate the Outstanding PF Arrears

This facility is available only for the liquidation of arrears under the Employees Provident Fund Act, including damages and interest.

Maximum installments shall be 36 (monthly installments). However, the number of installments admissible in each case will be decided on individual merits.

Except in the case of sick units, the defaulters shall be required to liquidate the employees' share before applying for installments.

The scheme shall operate from the subsequent month of the grant of the facility.

A revolving bank guarantee equal to one installment shall be furnished along with the proposal.

The proposal shall be submitted to the regional/sub-regional/sub-accounts office controlling compliance of the establishment. Depending on the delegated powers, the case shall be processed by the appropriate office.

Where the case is to be decided by the Head office, the proposal complete in all respects shall be forwarded by the Regional Provident Fund Commissioner-I along with his observations and specific recommendations.

RPFC-I shall recommend the installment only where it exceeds the delegated powers or where the period required stretches beyond the calendar year.

Only if the RPFC is satisfied about the viability of the scheme, he shall send his recommendation.

The number of installments recommended shall be reasonable and relatable to the quantum of default.

The establishment shall be required to remit the installment amount positively before the 15th of the subsequent month.

The establishment shall ensure remittance of the current dues along with the installment dues before the 15th of the month.

There shall be an undertaking regarding payment of damages and interest dues as and when levied.

The installment scheme shall be deemed to have been canceled in the case of any default in payment, either of the installment amount or current dues.

Consequent on the cancellation of the installment facility, all coercive steps shall be initiated against the establishment/employer for realizing the outstanding dues without further notice.

Even where the default amount is within the powers of the RPFCs, a review shall be made by the RPFC-I of the region periodically.

Further details, if any required, can be had from the nearest office of the Employees Provident Fund Organization.

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