Is Employer PF Contribution Required for Workers Over 58 Earning Under Rs. 15,000?

If the company is covered under the PF Act, is the employer exempt from contributing to the provident fund of their share and deducting workers' PF in the case of a worker above 58 years drawing monthly wages less than Rs. 15,000? This exemption applies in the following scenarios:

(a) considering they are a new entrant, not an existing PF member, or
(b) if the worker is an existing PF member.

Dear Sharad,

You have stated that the employee is already a member of EPF. He has joined your establishment after attaining 58 years. If the employee in question has not withdrawn his PF accumulations, he will continue to be a member of EPF consequent to joining your establishment.

Dear Srinath,

If the company is covered under the PF Act, is the employer exempted from contributing to the provident fund from his share and deducting workers' PF in the case of a worker above 58 years drawing monthly wages less than Rs. 15,000/-, considering he is a new entrant and not an existing PF member?

Dear Mr. Sharad,

The maximum age for coverage of an employee under EPF is 55 years. EPF is meant for creating a "Retirement Fund." In case you recruit an employee above 58 years, you can exclude such an employee from EPF coverage provided the employee was never an EPF member. You have to compulsorily take EPF Declaration Form-11 and initiate action based on the information furnished therein.

What is the logic of recruiting an employee who has already attained 58 years? Is it a hypothetical question?

Agree that there is no logic in recruiting a worker over 58 years. But there are cases in which persons have been recruited as Consultants.

Dear Sharad,

Please understand the difference between an employee and a consultant. The EPF Act is applicable to employees, not consultants.