Navigating EPF/EPS Exclusion for High Earners: What Forms and Rules Apply?

Dear Seniors,

Please clear my doubts.

1. Exclusion from EPF/EPS for high basic salary

If any employee joins and their basic salary is finalized to be more than 15,000, what type of form should the employee fill out to be excluded from EPF/EPS and not affect statutory compliance?

2. EPF/EPS deduction for employees with previous UAN

If a new employee joins and their basic salary is finalized to be more than 15,000, is it possible that we do not deduct EPF/EPS funds from their salary, even if they have a UAN number from a previous company?

Thank you.

At the time of joining, you have to collect Form 11 from the employee. If in Form 11, he declares that he was earlier a member of EPF and he has a UAN, then regardless of his basic salary, he should be covered by EPF in your organization. At the same time, if he does not have a UAN, then you can exclude him if his salary exceeds Rs 15,000. Whether he had a UAN or not is to be evidenced by Form 11. Please find the attachment.