Is EPF Deposit Required for Employees Working After Age 60? Let's Discuss!

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, is the EPF deposit mandatory?

Legally, there is no bar to continuing PF membership. The only thing is that there will not be any contribution to the pension fund, and the entire contribution will go to the PF account. The EPF Act of 1952 nowhere defines an excluded employee; an exempted employee is defined as an employee for whom there is an 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 considered an excluded employee if, from the start of the career, the employee was not under the coverage of the Act.

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

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

Similarly, an employee who was a member of EPFO but left the organization for higher studies, marriage, maternity, etc., and settled PF and EPS, and subsequently decided to rejoin with a salary exceeding 15k per month will be considered an Excluded Employee.

Form-11 (revised) must be filled out by the employee to mention their status for the case to be considered.

In the case where an employee, after turning 60, continues employment without settling the PF & EPS (whether settled or not), they will remain a member of EPFO, and both EPS and PF contributions will be in the PF Account.

If an employee was not a member of EPFO before and joined with a salary of 15k or below, they will become a member of EPFO, and all contributions will be deposited in the PF Account only.

Age is not a determining factor for EPFO membership.

Regards, S K Bandyopadhyay