Retired Employee Rejoining Workforce: Is PF Deduction Mandatory in New Job?

Dear Seniors,

X, an employee retired from a public enterprise and withdrew the CPF amount in full. After a few years, he joins another institution - AOP, Firm, a private company, or so where PF provisions are applicable.

Kindly clarify if PF deduction is mandatory with supporting documents, references, or case laws. The retired person requests PF deduction and employer's contribution by opening a new PF account.

Dear Ironbalu,

What documents do you require to enroll a new employee in EPF? Are the same documents sufficient for enrolling a retired employee who is joining a firm where EPF is applicable? As per the EPF Act, there is no specification regarding the cessation of age.

Abbas.P.S