Navigating EPF and EPS for Employees Over 58: What Are the Rules and Options?

EPF and EPS Considerations for Employees Over 58

Regarding a new employee above 58 years joining a company, as per the act, he is exempted from EPS. But is it mandatory to put him under EPF? Can the management refuse it even if he requests? Is it necessary to ascertain whether he was in EPF or not in his previous employment, and whether he is receiving a pension?

Rejoining EPF After Retirement

What about the employee who, after completing 10 years in EPF, has retired from EPF, received all his dues, and closed his account at the age of 48? He wants to join a company now at the age of 51. Is it mandatory to put him under EPF once again? Can the management refuse his request?

Part-Time Employment for 58+ Individuals

Can we employ these 58+ years individuals as part-time employees with a minimum work of around 6 hours a day? They also do not want any deduction from their salary. Can we exempt them from EPF and ESI? What is the procedure to be followed regarding attendance and salary registers and pay slips? Is there any difference between skilled and unskilled workers in this 58+ category when they want to join for a part-time job?

Please bear with me for asking too many questions. But I need answers to enable me to be careful in such matters.

58+ employees are not covered by the new employer (get their Aadhar or PAN copy as proof of DOB), but under ESIC, they are covered if drawing less than 15k salary gross.

Employees who were under EPF but below 58 years of age must be covered, and their previous UAN should be linked. If the employee is enrolled in the master roll and gets a salary, then they must be covered. For the employees on works contract, it may be avoided provided the contractor pays the same.