Can Provident Fund Deposits Be Backdated to a Period Before the Creation of a Universal Account Number (UAN)?

In 2021, I started my first job at Company A, a small firm with fewer than 20 employees. I requested them to deposit my Provident Fund (PF), and they agreed. However, during my master's studies, I discovered that they had not made these deposits. In 2022, I joined another organization that registered me for the PF and created a new Universal Account Number (UAN) for me.

I have since discussed this issue with Company A, and they have agreed to make all the overdue deposits, including any penalties incurred. My question is, is it possible for them to make these deposits on a UAN that was created in 2022 for the months in 2021? I am currently located in Kharagpur, India.

Yes, it is possible for Company A to deposit the overdue Provident Fund (PF) contributions to your Universal Account Number (UAN) even if the UAN was created after the period for which the contributions are due. The key point here is that the UAN is linked to the individual employee, not the employer or the time period.

Here are the steps that Company A needs to take:

1. Company A should first register itself on the EPFO portal if it hasn't done so already.
2. Once registered, they need to obtain your UAN and link it with their establishment code on the portal.
3. They can then deposit the overdue contributions, along with any penalties, through the Electronic Challan cum Return (ECR) facility on the portal.
4. These contributions will be reflected in your PF account linked with your UAN.

Please note that while the process is straightforward, it may take some time for the transactions to reflect in your account due to the backdated nature of the deposits.

Also, remember that the responsibility to ensure the correct and timely deposit of PF contributions lies with the employer. In case of any discrepancies or issues, you can raise a grievance on the EPFO portal https://www.epfindia.gov.in.

I understand that Company A is an establishment which is not covered by EPF & MP Act. just on the request of an employee the employer cannot get coverage under any Act. In order to deposit your PF amounts, first the establishment should get coverage. With only less than 20 employees it is not possible to get coverage. Otherwise, the establishment should go for voluntary coverage which is given only by the Central PF Commissioner and would involve a lot of formalities. Moreover, if the establishment gets coverage all employees would come under the coverage. And once covered it will continue to be covered. I don't think that Company A should have taken registration under PF Act and started paying PF. If they had done so, they should have generated UAN also. Please check.