Retirement and PF Deduction: Will Your Last Month's Salary See a Cut?

PF Deduction for Retiring Employees

If an employee is retiring from an organization, will their PF be deducted for the last month?

For example, if an employee's birthday is on the 11th of May and their last working day is the 31st of May, will there be a deduction for PF for the month of May?

Yes, definitely, you need to have his PF deducted until the last date of his employment irrespective of his birthday, as the date of his exit from your organization happens to be the last date of the month. Even though his birth date is in between the month, this does not matter, as most organizations have kept the last date of the month as the date of retirement.

My question is: Can PF registration be done for individuals in the 60-plus age group who have never created a PF account before?

He will not be allowed membership of EPS of EPFO. As such, there is no bar in becoming a PF member, and the entire contribution goes to PF.