Navigating PF Rules: What Steps Should an Employee Take at Age 58?

If an employee is completing his 58th year of age and continues his duty in the same organization, what process should he follow as per PF?

You can deduct PF from his salary and also contribute the employer's share. However, the employer's share should not be bifurcated; the entire 12% payable by the employer should be paid to EPF along with the employee's share.

What Mr. Madhu T. K has mentioned is one solution. Another solution may be that the employee will retire after attaining the age of retirement. Then the employee will be an excluded employee. Let him seek re-employment, and as an excluded employee, there is no need to deduct PF.

S K Bandyopadhyay (WB, Howrah)
CEO - USD HR Solutions
[Phone Number Removed For Privacy-Reasons]

Yes. If the employee continuing the service is receiving a pension from EPFO, then he can be excluded from PF. Otherwise, he should withdraw the PF accumulations. An employee who has withdrawn the PF accumulation after 55 years of age can be excluded from PF coverage.