If any employee is engaged in any establishment after his superannuation age of 60 years, whether EPF deposit is mandatory

According to the definition of the excluded employee If any employee is engaged in any establishment after his superannuation age of 60 years whether he was a member of the EPF,
whether EPF deposit is mandatory

Legally there is no bar in continuing the PF membership.Only thing is that there will not be any contribution to pension fund and the entire contribution will go to PF account. The EPF Act 1952 nowhere defines an excluded employee, exempted employee is defined as an employee for whom there is exemption order given under Section 17 of the Act. Don't get confused between the two. If the employee draws wages exceeding the ceiling limit, he can be reckoned to be excluded employee if from the start of career the employee was not under the coverage of the Act.

There is very specific definition of " Excluded Employee" under PF & Misc. Act . As per definition an employee who was at the time of first time joining - salary is more than 15k per month as on date will be considered as Excluded Employee.

Employee who was member of EPFO but retired after attaining the age of 58 and settled his /her PF and EPS account will be considered as Excluded Employee.

Employee who was member of EPFO but left the organization for higher study/marriage/maternity etc. and settled PF and EPS and subsequently decided to join after settlement of PF & EPS with salary more than 15k per month as on date will be considered as Excluded employee.

Form-11 (revised ) must be the fill up by the employee mentioning status to consider the merit of the case.

In the instant case the employee after attaining the age 60 years if continue as employee without settling the PF & EPS( may be settled or may not be settled) will continue as member of EPFO and both EPS and PF contribution will be in PF Account.

If the employee was not member of EPFO earlier and at the time of joining the salary is 15k or below as on date will be the member of EPFO and entire contribution will be deposited in PF Account only.

Age has no relationship with EPFO membership.

S K Bandyopadhyay ( WB, Howrah)
CEO-USD HR Solutions
+91 98310 81531
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