Is EPF Deduction Required for Employees with Previous UAN, Even with Higher Salaries?

Our organization always deducts EPF for employees with a salary less than or equal to 15,000.

A few days ago, an Enforcement Officer visited our firm and informed us that it is mandatory to pay EPF for any employee who had a UAN number (or EPF deducted) in a previous firm, even if their current salary is above 15,000. He mentioned that one of our employees had his EPF deducted 5 years ago in a previous firm, so we are required to deduct his EPF even though his current salary is greater than 15,000.

Could you please clarify if this information is accurate? Where in the EPF Act is this requirement stated if it is indeed true?

Hi,

Greetings!

Enclosed herewith is a presentation downloaded from the EPFO website or accessible via the following link: [https://www.epfindia.gov.in/site_docs/PDFs/MiscPDFs/Presentation_ERservices062016.pdf](https://www.epfindia.gov.in/site_docs/PDFs/MiscPDFs/Presentation_ERservices062016.pdf).

Please refer to page 4 under Employer Responsibility (Point no. 4).

Do let me know if you require any further information.

Thank you.

Dear Ashvan,

As stated in the trail mail, "Do let me know for any further clarification." I need the process flow to be ensured by the Exempted Establishment on the transfer of an Employee from an Unexempted Establishment.

Regards,

Is it mandatory to deduct PF of an employee who had UAN in a previous company, withdrew his PF, and presently has more than 15000 in another company.

As per the EPF Scheme, Para 69, (5) - Any member who withdraws the amount due to him under subparagraph (2) shall, on obtaining re-employment in a factory or other establishment to which the Scheme applies, be required to qualify again for the membership of the Fund. Upon qualifying for membership, the member shall be treated as a fresh member thereof.