EPFO - Employee Provident Fund Organization

Originally established by the Indian Government, the EPFO is the largest operating social security organisations because it has a huge number of nominees or beneficiaries. It also undertakes a financial transaction value that is extremely high!

What is Employee Provident Fund Organization (EPFO)?

This falls under the under the administrative power of the Ministry of Labor and Employment. The EPFO came into existence through the Employees’ Provident Fund Ordinance passed in 1951 which was the predecessor to the Employees’ Provident Fund Act, 1952. The Employees’ Provident Fund Act, 1952 is currently known as Employees’ Provident Funds and Miscellaneous Provisions Act, 1952. This is applicable all over India, except in the state of Jammu & Kashmir.

The schemes under this Act is implemented by a governing body -the Central Board of Trustees. The CBT makes all relevant decisions related to the implementation and execution of the schemes under this programme which are the Employees’ Pension Scheme (EPS), Employees’ Provident Fund Scheme (EPF) and Employees’ Deposit Linked Insurance Scheme (EDLI). These schemes are mandatory contributions that have to be made by its members and are administered by the Central Board of Trustees (CBT).

Brief History of the origin of EPFO

Under the "Directive Principles of State Policy", the Constitution of India makes the provision that each State should make an arrangement for its residents in relation to the right to education, to work and for assistance in the event of old age, unemployment, illness and disablement. Based on this provision the Parliament enacted the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952.

EPFO

Structure of the Employee Provident Fund Organization (EPFO)

The organization's administrative work is categorized into several zones that are headed by an Additional Central Provident Fund Commissioner in each one of the States in India. Each state has at least one Regional Office which is taken care of by the Regional Provident Fund Commissioners (RPFC) (Grade I). The power hierarchy is further subdivided into Sub-Regions that are taken care of by Regional Provident Fund Commissioners (Grade II). The Assistant Provident Fund Commissioners assist them. There are district offices located in most regions, with an Enforcement Officer who inspects and oversees the local establishments and resolves grievances.

Services provided by the Employee Provident Fund Organization (EPFO)

Under Schedule One of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, a list of factories has been provided which explains in detail the types of establishments that have to follow the rules and regulations as stipulated in the Act. Establishments which have not less than 20 employees have to take part in this contribution scheme. Most of the activities to be carried out by these establishments can be done online, as facilitated by the EPFO. The online services offered by the EPFO to Employers who are part of the schemes, are as follows:

Register the Establishment Online

Employers can now register their organizations online, through the OLRE (Online Registration of Establishments) portal. EPFO has introduced this online portal for the purpose of allotting PF Code numbers. Any queries related to registering online and getting PF codes can be cleared by reaching out to the helpdesk at the toll free number -1800 118 005. This service will be available on working days, between 9.45 A.M -5.15 P.M. At the time of application, the employers have to upload a digitally signed document. The signature should be in the employer’s name and this will be automatically added in the online application under the heading “Employer’s Details”. The employer’s PAN details will also be verified in this process. Establishments or employers who are eligible to register online for receiving the PF codes are categorized as follows:

Establishments listed under the list of factories provided as per the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
Establishments that do not come under the specifications laid down by the Act, but in which the Employer as well as a majority of the employees voluntarily wish to participate
Establishments that already have a PF code but wish to be allotted another PF code for its subsidiary unit or branch, for the benefit of convenient administration. For this purpose they need not register again but can use the ECR log in and fill Form 5 A and submit it online.

UAN Member Details

Employers can find out the details regarding a particular UAN member online, by going to EPFO’s EPF portal. In order to get the relevant details online, the employer will have to provide basic information such as -select the particular EPFO office, give the establishment code, provide the establishment’s extension no. and the mobile number registered in the ECR portal. Click on generate OTP and authenticate your identity then you will be redirected to a page which provides all relevant information pertaining to the UAN entered.

Aadhar erroneous data download online

In order to download the Erroneous Data (Aadhar), employers can visit EPFO’s EPF portal and provide some basic information such as -select the particular EPFO office, give the establishment code, provide the establishment’s extension no. and the mobile number registered in the ECR portal. An OTP will be generated and sent to the registered mobile number. This has to be validated in order to proceed to the next step and gather information pertaining to Erroneous Data (Aadhar) and download the same, online.

Online payment for EPF Subscription

Employers can pay for their EPF subscription online through the Net Banking Facility provided by their bank. EPFO has a tie up with State Bank of India and therefore, corporate customers of the Bank who has enabled Net Banking facility can use the link provided in Online SBI to quickly and easily pay for their EPF subscription. Other Bank net banking facility can also be used to pay for the same if the employer does not have SBI Net Banking or Net Banking from an associate Bank such as State Bank of Hyderabad, State Bank of Travancore, State Bank of Mysore, etc.

Challan/ ECR submission online

Employers can register in the e-Sewa portal and get a unique user id and password. By logging in to the e-Sewa portal, employers can upload the Electronic challan and the return data that has been uploaded will be reflected in the copy with digital signature, which comes in the PDF format that the employer can take a print out of. Upon approval of the employer the Challan will be generated online and the payment towards the same can be made through SBI Net Banking. If the employer does not have SBI Net Banking, they have to get a copy of the Challan and pay the amount at any affiliate branch of the Bank. The benefits of this option are-

  1. A paper return document need not be created and submitted to the EPFO.
  2. Form 3A, Form 5, Form 6A, Form 10, Form 12A, etc. need not be submitted.
  3. SMS is sent to the employer with confirmation of successful payment of dues.
  4. The employer’s contribution will be credited to the employees’ PF account on a monthly basis.
  5. Annual slips for each financial year can be viewed online.

EPFO Grievance Management System

EPFO has also provided an online portal called EPFO Grievance management system for employers to seek a solution to their grievances. They can register a grievance online by filing a grievance registration form. In this form you have to provide information such as: Status (whether you are an employer, PF member, EPF pensioner or other category), PF number, related EPFO office, name of the establishment, address of the establishment, personal details such as complainant’s name, address of the complainant, phone number and email ID. Once these are filled, under the relevant column marked for grievance description write the details pertaining to the same after specifying the grievance category. Under this section the categories to choose from are -Final settlement or PF withdrawal, transfer of PF accumulations (F-13), scheme certificate (10 C), pension settlement (10 D), Issue of PF Balance or PF slip, Payment of Insurance Benefit, Cheque misplaced or returned, or other categories. Once you have registered a complaint and have not received a response, you can send a reminder to the organization through the same online portal by choosing the “send a reminder” option and filling in your grievance registration number, password and captcha and then clicking on the “Submit” tab. You can also view the status of your registered complaint online using this portal and entering the details described above.

Online transfer claim portal

This is offered by EPFO in order to enable employers to submit the transfer claims online and thereby make the transfer procedure more transparent and convenient for employees. Through this portal, an employee can submit his/her transfer claims to his/her previous employer or current employer. All establishments/ employers can perform functions such as view these transfer claims, verify it or correct the same, approve and submit the same online. An authorized person’s digital signature is mandatory while submitting claims online.

EPFO TRRN query online for Employers

Employers subscribed to this scheme can also check the status of their EPFO TRRN Query online by entering the TRRN No. in the portal and clicking on “show status” option.

UAN helpdesk for Employers

There is a separate UAN Helpdesk available for Employers. Employers can register for the service in the online HelpDesk portal set up by EPFO by providing information such as establishment ID, PF office location, extension code is any and the mobile number registered in the ECR portal.

EPFO offers three main schemes to employees who work in establishments and industries listed in the Act. These Social Security Schemes offer special benefits to women employees and those employees who have been forced to be unemployed due to physical incapacitation. The online services offered by the EPFO to Employees who are part of the schemes, are as follows:

UAN member e-Sewa for employees

Employees can use the member portal by registering for the e-Sewa service using the UAN (Universal Account number). By doing so, employees can avail various facilities such as updating KYC information online, downloading the UAN Card, receiving the account passbook, etc. Through the e-Sewa portal employees can get their UAN as well as member ID from the employer. He/she can also view the EPF account passbook that has been linked to the UAN.

UAN status online

If an employee wishes to know his/her UAN status online then he/she can visit the EPFO Member Portal and choose the service that enables you to check the UAN status. Enter details such as the concerned state, EPFO office, PF account number (consisting on the region code, office code, est. code, extension and account number). Then, click on “check status” option. You will be redirected to a page which projects your results.

EPFO Grievance Management System

EPFO has also provided an online portal called EPFO Grievance management system for employees to seek a solution to their grievances. They can register a grievance online by filing a grievance registration form. In this form you have to provide information such as: Status (whether you are an employer, PF member, EPF pensioner or other category), PF number, related EPFO office, name of the establishment, address of the establishment, personal details such as complainant’s name, address of the complainant, phone number and email ID. Once these are filled, under the relevant column marked for grievance description write the details pertaining to the same after specifying the grievance category. Under this section the categories to choose from are - Final settlement or PF withdrawal, transfer of PF accumulations (F-13), scheme certificate (10 C), pension settlement (10 D), Issue of PF Balance or PF slip, Payment of Insurance Benefit, Cheque misplaced or returned, or other categories. Once you have registered a complaint and have not received a response, you can send a reminder to the organization through the same online portal by choosing the “send a reminder” option and filling in your grievance registration number, password and captcha and then clicking on the “Submit” tab. You can also view the status of your registered complaint online using this portal and entering the details described above.

Online transfer claim portal

This is offered by EPFO in order to enable employees to submit the transfer claims online and thereby make the transfer procedure more transparent and convenient. Through this portal, an employee can submit his/her transfer claims to his/her previous employer or current employer. By filing the claim requests, the establishments/ employers can perform functions such as view these transfer claims, verify it or correct the same, approve and submit the same online. An authorized person’s digital signature is mandatory while submitting claims online. Employees can also check their eligibility for applying for a transfer claim online. All they have to do is provide the details of their previous account which has to be transferred to the current account, such as the PF account number, EPFO office, state, etc. and the details of the current PF account such as state, account number, EPFO office, etc. Then, click on the “check eligibility” option to view whether you are eligible for the same or not.

COC Application Form

Employees can also fill the COC application form online and save the data on the EPFO portal. The details that have to be entered are employer details, employee details and details of the place in which the employee works in such as the name of the establishment, address, etc.

Portal for Pensioners

Ex-employees or pensioners can also access the Pensioner’s MIS portal in order to enquire about pension payment. The details that are to be provided on this portal are- office where pension is issued, Est code, pensioner’s date of birth, etc. Click on the submit button to make an enquiry and receive relevant information.

Helpdesk for inoperative account

EPFO offers a helpdesk to its members to assist them in matters related to an inoperative account. Interest will not be accumulated in the account is it becomes inoperative. The helpdesk will assist members in tracing their accounts and combining it with their present account or will help to withdraw the same. If you are a first time user, click on the link given in the portal and you will be redirected to a page where you can submit the details related to your particular problem. You have to write the problem description in the corresponding box and click on submit. Then on the next page, you have to fill in your employment details such as establishment code, PF account number, name of the establishment, address of the establishment, state, district, city, pin code, name of the owner, date of joining, date of leaving, PF office name, and so on. The helpdesk will get back to your with relevant information and solution to your problem at the earliest.

UAN Helpdesk

Employees can also use the UAN Helpdesk service offered by the EPFO online. You have to register for using this service and in order to register choose “register as a member, then choose your problem type, i.e., whether your issue is related to the passbook, claim status, pending KYC with employer, UAN activation and so on. Once you choose the problem, you have to enter your mobile number and UAN and click on submit. However, if you do not know your UAN and your issue is related to the same, you can choose the problem type as “What is my UAN?”, enter your current mobile number, member ID, region, PF Office details, name, father’s name. Date of birth, problem, etc. Then click on generate OTP, which will be sent to your mobile number provided. Use this OTP to verify your identity and contact details and proceed. The helpdesk will assist you on your query.

International Workers

For the benefit of employers and employees from India who are working/ functioning abroad, the government of India has entered into an Agreement with other countries through the EPFO.

This gives weightage to pension eligibility, social security contributions to be made, etc. The EPFO issues a “Certificate of Coverage” to those employees who are working overseas in countries that have an Agreement with the Indian Government, under this facility. The countries which have an Agreement with the Indian government are - Germany, Belgium, Switzerland, France, Grand Duchy of Luxembourg, Denmark, Netherlands, Republic of Korea, Finland, Hungary, Sweden, Norway, Czech Republic, Canada and Austria. International workers can also use the EPFO portal for online application of COC (Certificate of Coverage). The details that have to be entered are employer details, employee details and details of the place in which the employee works in such as the name of the establishment, address, etc.

Indian Citizens

Indian Citizens, in general, can also use the EPFO online portal in order to register for UAN allotment. In order to register for the same, citizens must provide their email id, mobile number, KYC details such as name as per Aadhaar card, the Aadhar number, or if you do not have an Aadhar card, you can give your name as given in your PAN card, PAN number, etc. In can you do not have a PAN Card or an Aadhar card, you can provide the details as given in your passport, such as name, passport number, or, name as given in your voter’s ID and the Voter’s ID card number. You will also have to provide other personal details such as your date of birth, gender, and address for communication, father’s name, mother’s name, name of spouse, education qualification, industry, etc. Next, you have to fill in relevant details pertaining to your bank account such as bank account number, IFSC code, etc. Then, upload documents such as your photograph and signature. Enter the captcha and click on “Generate Authorization Pin”. Once you receive the Pin on the mobile number you have provided, enter this in the column provided and proceed to the next step.

Schemes implemented by Employee Provident Fund Organization (EPFO)

The EPFO oversees three main social security schemes which are the Employees’ Pension Scheme (EPS), Employees’ Provident Fund Scheme (EPF) and Employees’ Deposit Linked Insurance Scheme (EDLI) and the implementation and execution of the schemes as per the provisions of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952. These Schemes are explained below:

Employee’ Provident Fund Scheme (EPF)

The EPF scheme in India applies to factories and establishments listed under the factories list under Schedule I in the Employee’ Provident Fund Scheme, 1952. It is mandatory that all employees who work in establishments listed under this Act should be a participant of the PF scheme and should make necessary contributions to the same on a monthly basis. The employer and the employee makes a contribution to the PF at the rate prescribed by the Act. All activities made in relation to the PF contribution, transfer, withdrawal, etc. are handled by the Regional Provident Fund Commissioner. Employers cannot make any amendments to the scheme without the approval of the Regional Provident Fund Commissioner. Employers have to make sure that their employees are able to check their PF account balance as and when required and provide PF contribution related information.

One member – One EPF account

Employees were recently found to have multiple EPF accounts due to constant job switches. The Central Provident Fund Commissioner, V.P. Joy, stated that there is an existence of 15 crore EPF accounts in the country and only 4 crore of them are active. The government, thus, introduced the UAN or the Universal Account Number that is a 12-digit number that is unique to each EPF member. The UAN makes way for the consolidation of Provident Funds from all existing PF accounts of a particular employee to make the management of the funds easier. The UAN helps transfer money from one PF account to another easily. Linking the Aadhaar number to UAN will eliminate the need for a signature to withdraw or transfer PF amounts.

How to merge two EPF accounts online:

  • Open the official EPFO website & perform the EPFO Login.
  • Find ‘Services’.
  • Click ‘One employee – One EPF Account’ under the ‘Services’ tab.
  • Fill-in the details requested like UAN and phone number.
  • Click ‘Generate OTP’. You will receive the OTP on your registered mobile number.
  • Fill-in the OTP in the empty field and click ‘Verify OTP’. You will be redirected to another window.
  • Enter the details of the old EPF accounts that you wish to merge.
  • Accept the declaration and click ‘Submit’.

Creating a single EPF account will make it easier for the employees to make withdrawals and track the deposits and withdrawals.

Recent measures taken by the EPFO

The retirement fund body EPFO wishes to maximize paperless procedures at all levels. It has taken certain measures recently to help in that direction.

  • Employers have been requested to furnish details about their new employees to the retirement fund body EPFO. Earlier, Form-9 was filed by an employee when he/she joined an organization where the Employees’ Pension Scheme was in force. The employers are now required to submit the details manually.
  • EPFO hosts the facility to make the down payment and pay monthly installments to buy a house with the help of the PF account. Employees who have already activated their UAN and linked their Aadhaar number with their PF account can make claims for PF settlement, pension benefit or partial withdrawal using the UAN interface.
  • The complete process will be completed online without the interaction of the employer or the EPFO office. The claim requested by the employee will be directed to the database. It will be processed and then the employee’s account will be credited.
  • Easy withdrawals can be made from the PF for reasons like medical emergencies, education expenses, marriage expenses, etc. The employee is not required to submit certificates or documents.
  • The labor ministry has amended social security schemes to enable pension, PF and insurance payments to be made electronically.

EPFO’s agreement with international workers

Employees who work in countries that have made an agreement with the Indian government may receive a Certificate of Coverage that the EPFO has been authorized to issue. The agreement will benefit Indian employees and employers working in other countries.

  • It will ensure that the employees do not refrain from making contributions to the home country.
  • The agreement will make sure the employee receives pension benefits in the country he/she chooses to live in.
  • The deal will also see to it that employers do not make double contributions to the same employees for social security.

EPF Contribution to be made

The contributions that the employer has to make towards an employee's PF is 10% of his/her wage which includes basic wage, food concessions, dearness allowance, etc. and retaining allowance, if any. In some cases, the contribution may be 12%, as stipulated for certain establishments by the Central Government. The contribution made to the PF account by the employee will be equal to the contribution made by the employer towards the EPF scheme. The monthly wage earned (sum of basic wage, food concessions, dearness allowance, etc. and retaining allowance, if any) will be used to calculate the percentage of contribution to be made on a monthly basis. The contribution from both the employer and the employee is paid out together, by the employer.

Default in Payment of EPF

In the event of defaulted payment of the PF contribution, then a penalty is payable by the employer. The penalty is applicable as follows:

Period of Default on PF contribution

Penalty Charged per annum (in percentage)

Period less than 2 months

17% of the PF contribution

2 months to less than 4 months

22% of the PF contribution

4 months to less than 6 months

27% of the PF contribution

6 months and above

37% of the PF contribution

EPF Mode of Payment

Employers can make contributions to an employee’s PF account by way of Cheque, bank draft, etc. If the payment is being made via Cheque, then it has to be drawn from a local bank only.

Employees’ Pension Scheme (EPS)

The Employees’ Pension Scheme came into existence in 1995 through the provisions made by the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952. Employees have to make contributions towards the employee’s pension fund which can amount to 8.33% of the employee’s total wages. This has to be remitted to the employee’s Pension Fund account within 15 days close to the end of a month. The Central Government will also make a similar contribution to the employee’s pension fund, which can amount to 1.16% of the employee’s total wages. All doubts and queries related to this scheme will be addressed by the Regional Provident Fund Commissioner. The Employees’ Pension Scheme also provides some benefits to the employee’s family upon his/her death. The conditions under which this is applicable are when the employee dies while in service or after leaving the job but before attaining the age of 58 years or after he/she has begun making payment towards the monthly pension. A monthly widow pension is also offered to the widow of an employee until she remarries or dies. In addition to this, the employee’s children are also eligible for a monthly children pension. This is payable until the child reaches the age of 25 years.

EPS Mode of Payment

The employee’s pension fund can be remitted by way of Cheque, bank draft, etc. If there is any additional cost incurred for the transfer of money to the pension fund, then the employer is to bear the same.

Default in Payment of EPS

In the event of defaulted payment towards the Employee’s Pension Fund, then a penalty is payable by the employer. The penalty is applicable as follows:

Period of Default on contribution to the Employees’ Pension Fund

Penalty Charged per annum (in percentage)

Period less than 2 months

5 %

2 months to less than 4 months

10 %

4 months to less than 6 months

15 %

6 months and above

25 %

Employees’ Deposit Linked Insurance Scheme (EDLI)

The Employees’ Deposit Linked Insurance Scheme came into existence in 1976 through the provisions made by the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952. All establishments that are covered by this Act have to take part in the Employees’ Deposit Linked Insurance Scheme (EDLI). An assurance benefit is offered to employees who are members of the EPF scheme, i.e., an insurance benefit is linked to the contributions made to the pension fund and the average amount accumulated in the same and upon death of the employee his/her family receives the same. The contributions made to this scheme for each employee is payable by both the employer as well as the Central Government. The monthly wage earned (sum of basic wage, food concessions, dearness allowance, etc. and retaining allowance, if any) will be used to calculate the percentage of contribution to be made on a monthly basis. The contribution of the Central Government to the insurance fund will be made after the close of each financial year.

Mode of Payment towards Employees’ Insurance Fund

The employee’s insurance fund can be remitted by way of Cheque, bank draft, etc. Administrative charges and any additional cost incurred for the transfer of money to the insurance fund have to be borne by the employer.

Benefits of the Schemes Implemented by the Employee Provident Fund Organization (EPFO)

The following are the benefits of the Employees’ Pension Scheme (EPS), Employees’ Provident Fund Scheme (EPF) and Employees’ Deposit Linked Insurance Scheme (EDLI) undertaken by the EPFO:

Benefits of the Employee’ Provident Fund Scheme (EPF), 1952

  • The employee can receive a regular pension after retirement. The accumulated amount contributed to the Pension Fund each month over the years plus the interest accrued on the same is paid out to the employee upon his/her resignation, retirement or death.
  • Employees can withdraw money from their pension fund early under special circumstances. Partial withdrawal of the PF amount is permitted for special cases such as higher education, house construction, illness, marriage, etc.

Benefits of the Employees’ Pension Scheme (EPS), 1995

  • Under this scheme monthly benefits are offered to employees upon retirement, superannuation, etc.
  • Widows and children are entitled to monthly benefits (upon death of the employee)
  • The pension amount paid out after retirement is calculated based on the average salary earned in the 12 months close to the employee’s date of retirement and the total years of eligible service offered by him/her.
  • Under this scheme, participants of the Family Pension Scheme (1971) will also get benefits for services rendered.

Benefits of the Employees’ Deposit Linked Insurance Scheme (EDLI), 1976

  • The family of an employee who has enrolled for this scheme, will be entitled to various benefits upon the death of the employee. The employee has to be a member of the Employees’ Deposit Linked Insurance Scheme at the time of his/her death.
  • The benefit paid out to the employee’s family will either be 20X the average wage earned by the employee or the total funds accumulated in his/her PF account, whichever is the lowest.
  • The insurance benefit can be as much as Rs. 3 lakhs.

Nomination Facility

Nomination facility is available in all the 3 schemes offered under this Act.

Nomination Facility for Employee’ Provident Fund Scheme (EPF)

  • Form 2 (R) can be used to file nominations to the Employee’ Provident Fund Scheme. The nominees elected by the employee under the EPF scheme is also applicable for the EDLI scheme.
  • Section 2 (f) of the Employees’ Pension Scheme (EPS), 1995, defines the eligible family members who can be nominated. Only one of the listed family members can be chosen as a nominee.
  • If an employee does not have a family, he/she may nominate any other individual. However, this nomination will become null and void if the employee acquires a family.

Nomination Facility for Employees’ Pension Scheme (EPS)

  • Form 2 (R) can be used to file nominations to the Employee’ Pension Scheme.
  • Employees have to list the names of his/her spouse and children in the prescribed proforma.
  • If an employee does not have a family, he/she may nominate any other individual. However, this nomination will become null and void if the employee acquires a family.

Nomination Facility for Employees’ Deposit Linked Insurance Scheme (EDLI)

  • Form 2 (R) can be used to file nominations to the Employee’ Provident Fund Scheme. The nominees elected by the employee under the EPF scheme is also applicable for the EDLI scheme.

Claims process for the schemes offered by Employee Provident Fund Organization (EPFO)

Claims process of the Employee’ Provident Fund Scheme (EPF)

In order to initiate the claims process for a particular purpose under the Employee’ Provident Fund Scheme, the following Forms have to be duly filled and submitted:

  • Form 19 for final PF settlement of an employee
  • Form 13 for the transfer of the old PF account to the new one.
  • Form 31 for PF withdrawal permitted in certain cases
  • Form 14 for financing the employee’s LIC Policy
  • Form 20 for the final settlement of the PF account balance in favor of the chosen nominee or the beneficiary of a deceased employee who is a member of this scheme.

Claims Process of the Employees’ Pension Scheme (EPS)

In order to initiate the claims process for a particular purpose under the Employee’ Pension Scheme, the following Forms have to be duly filled and submitted:

  • Form 10 D for receiving monthly pension
  • Form 10 C for receiving the withdrawal benefit and the Pension Scheme Certificate.

Claims process of the Employees’ Deposit Linked Insurance Scheme (EDLI)

In order to initiate the claims process for a particular purpose under the Employees’ Deposit Linked Insurance Scheme, the following Forms have to be duly filled and submitted:

  • Form 5IF is to be submitted by the nominee or the beneficiary of the employee for claiming the insurance benefit in the event of death of the member while in service.

UAN services offered by Employee Provident Fund Organization (EPFO)

UAN aka Universal Account Number that is allotted by the Employee Provident Fund Organization (EPFO). Under a single UAN, the multiple member identification number of member IDS of a single member are linked together. Each employer of the establishment where the employee joins have to add the unique member identification number or member ID allotted to the employee under the UAN assigned to the particular member. The UAN services offered by the EPFO on the UAN member portal website are:

  • Passbook download
  • UAN Card download
  • KYC Details (entry and update)
  • List of all the member identification numbers or member ID
  • Checking online transfer claim eligibility
  • Editing personal details

UAN Member Portal Login

Employees can visit the UAN member portal website to activate their UAN. This can be done by clicking on the “Activate your UAN” link available in the UAN member portal. The details that have to be provided by the member are- Mobile number, Member ID and UAN. After activating the UAN, a member can set the password to log in to the UAN member portal at a later stage. IT should be minimum 8 characters long and maximum 25 characters long, with at least one special character.

Passbook Download

In order to download the passbook through the UAN member portal online, you have to activate your UAN and set a login password. After logging in to the member portal, you have to the “Download” menu and click on the option “Download Passbook”. The passbook can be downloaded in PDF format as well.

KYC documents required for UAN

The following documents can be submitted for UAN KYC process -

  • National Population Register
  • Permanent Account Number (PAN)
  • Aadhaar Card
  • Bank Account Number
  • Driving License
  • Passport
  • Ration Card
  • Election Card
  • ESIC Card

Bank account number along with the IFSC code has to be mandatorily provided by the member.

A scanned copy of these documents can be uploaded to the portal. However make sure that it is either in .png, .jpg, pdf or .gif format and the file size does not exceed 300 KB. Multiple KYC documents can be uploaded in this manner. When the KYC document has been approved by an employer this status will be shown against the uploaded document.

UMANG Application

UMANG (Unified Mobile Application for New-age Governance) is an application launched as part of the Digital India Initiative of the government. Various services from various government departments can be accessed on a single platform. The application is available in 12 regional languages in addition to the English language.

EPF services can be accessed on the UMANG app. The employee can view his/her passbook, make a claim for the pension fund or partial withdrawal or the final settlement. He/she can also track the status of the claims already made. The passbook can be viewed without linking one’s Aadhaar to the UMANG app or the EPF account. But withdrawal and settlement features require Aadhaar linkage.

UAN Helpdesk

Employees and Employers can also use the UAN Helpdesk service offered by the EPFO online. Employees have to register for using this service and in order to register choose “register as a member”, then choose his/her problem type, i.e., whether your issue is related to the passbook, claim status, pending KYC with employer, UAN activation and so on. Once you choose the problem, you have to enter your mobile number and UAN and click on submit. However, if you do not know your UAN and your issue is related to the same, you can choose the problem type as “What is my UAN?”, enter your current mobile number, member ID, region, PF Office details, name, father’s name. Date of birth, problem, etc. Then click on generate OTP, which will be sent to your mobile number provided. Use this OTP to verify your identity and contact details and proceed. The helpdesk will assist you on your query. There is a separate UAN Helpdesk available for Employers. Employers can register for the service in the online HelpDesk portal set up by EPFO by providing information such as establishment ID, PF office location, extension code is any and the mobile number registered in the ECR portal.

EPF Login Process

Employees who are a part of the EPF scheme can register online through the member portal enabled by EPFO and check details such as their EPF passbook, documents pertaining to their Member IDs at different establishments, etc. Employees can use the portal only if the employer has uploaded the Electronic Challan Cum Return for the wages earned. In order to login to your EPF account you do not need a user ID or password. Employees can use their mobile number and KYC details such as PAN no., Bank Account, Passport, Voter's ID, Driving License, National Population Register, Aadhaar, etc. to register and use the same details to log in again.

How to check your EPF Balance Online

You can check your EPF balance on the online portal available for EPF members, by using your PF account number. Through this portal you cannot just check the balance in your EPF account, but also Cheque the status of transfer of accounts, account updation, settlement, approved transactions, and so on. In order to check your EPF Balance online follow the simple steps given below:

  • On the online portal, click on the Member Balance Information.
  • Then select the state in which your PF office is located and choose the EPFO office
  • Once you have selected the EPFO office, the Office code and Region code will be auto populated in the corresponding fields.
  • Next, enter the code of the establishment (maximum length should be only 7 digits)
  • Enter the extension code of the establishment
  • Enter the PF account number
  • Provide personal details such as your name and phone number.
  • Click on “submit” and upon successful completion of this process all details related to your EPF balance will be sent as SMS to the mobile number given by you.

How to check your EPF/ Pension Claim Status Online

Members of the Employees’ Pension Scheme ( href="/saving-schemes/guide-to-understanding-the-employee-pension-scheme.html">EPS), Employees’ Provident Fund Scheme (EPF) and Employees’ Deposit Linked Insurance Scheme (EDLI) can check their claim status online on the online portal made available by the EPFO. The member can access this by using his/her PF account number. In order to check your Claim Status online follow the simple steps given below:

  • On the online portal, click on the Claim Status Information.
  • Then select the state in which your PF office is located and choose the EPFO office
  • Once you have selected the EPFO office, the Office code and Region code will be auto populated in the corresponding fields.
  • Next, enter the code of the establishment (maximum length should be only 7 digits)
  • Enter the extension code of the establishment
  • Enter the PF account number
  • Click on “submit” and upon successful completion of this process you will receive all the details related to your claim status online.

Wage Ceiling

The EPFO sets the wage ceiling limit in order to stipulate which all workers are entitled to the benefits under the EPF scheme as per the maximum salary earned. Initially the wage ceiling was Rs. 6500. Currently, the wage ceiling is Rs. 15,000 (including basic salary, dearness allowance and retention allowance) and employees who earn lesser than or equal to this amount in wages are entitled to coverage under this scheme. Those employees whose wages (consisting of the sum of basic salary, dearness allowance and retention allowance) exceeds this amount, can opt out from coverage under the EPF scheme. The deduction made towards PF contribution from an employee will be 12% of the basic salary + dearness allowance.

Online Transfer Claim

Those who have registered on the Member Portal online can file for a transfer claim. Online Transfer Claim portal is offered by EPFO in order to help members to submit their transfer claims online and thereby make the transfer procedure more transparent and convenient. Through this portal, an employee can submit his/her transfer claims to his/her previous employer or current employer. By filing the claim requests, the establishments/ employers can perform functions such as view these transfer claims, verify it or correct the same, approve and submit the same online. An authorized person’s digital signature is mandatory while submitting claims online. Once the transfer claim is submitted online the employee should take a copy of the claim and submit the same to his/her employer with his/her signature. In order to see the progress of this process the employee can visit the portal and under the “Claims” section click on “View the status of Transfer Claims”.

The conditions required to be able to file a transfer claim online are as follows:

  • PF Account number of both the previous establishment and the present establishment, along with the respective Member Identification Numbers, should be available on the database maintained by EPFO.
  • The Digital Signature Certificates from the authorized signatories should be uploaded by the employer and submitted to the EPFO through the Online Transfer Claim Portal (OTCP).

Check eligibility for online transfer claim:

Employees can also check their eligibility for applying for a transfer claim online. All they have to do is provide the details of their previous account which has to be transferred to the current account, such as the PF account number, EPFO office, state, etc. and the details of the current PF account such as state, account number, EPFO office, etc. Then, click on the “check eligibility” option to view whether you are eligible for the same or not.

New initiatives undertaken by Employee Provident Fund Organization (EPFO)

  • Online allotment of PF number to organizations
  • Universal Account number (UAN) for members
  • Electronic Challan cum Return (ECR) Portal facilities
  • New Initiatives in Pension Process

Key Points to Remember

  • Office Code has three characters only. E.g.: HYD for Hyderabad
  • Establishment code has only 7 digits. E.g. 7890123
  • Extension has 3 characters only. E.g. CD2
  • PF Account number has 7 digits only. E.g. 7890123
  • A mobile number can be used only once for registration. Multiple registration with the same number is not possible.

FAQs on EPFO Portal

1. Is the Provident Fund Scheme, Pension Scheme and an Insurance Scheme introduced by Employee Provident Fund Organization (EPFO) mandatory?

Yes, the Provident Fund Scheme, Pension Scheme and an Insurance Scheme introduced by Employee Provident Fund Organization (EPFO) is mandatory, especially for employees who fall under the wage ceiling set by the organization.

2. Does this cover international workers as well?

Yes. The schemes cover Indian workers as well as International workers in countries where a bilateral agreement has been signed with the Indian Government. There are 14 Social Security Agreements made with India by countries such as Germany, Belgium, Switzerland, France, Grand Duchy of Luxembourg, Denmark, Netherlands, Republic of Korea, Finland, Hungary, Sweden, Norway, Czech Republic, Canada and Austria. International workers can also use the EPFO portal for online application of COC (Certificate of Coverage).

3. What is the prevailing interest rate on Provident Fund accumulations?

The current rate of interest applicable on Provident Fund accumulations is 8.75%.

4. What is UAN? How is it connected to the EPF programme?

UAN or Universal Account Number is a 12-digit number that will be allotted to each member who contributes to the EPF Scheme and this will be generated by EPFO for each PF member. For example, the UAN number will be 123456789121. This UAN will cover the Member IDs that are allotted to an individual when they are employed by various establishments. Thus the Universal Account Number links multiple Member Identification Numbers that are assigned to a single member. With this facility, a member can view the details related to all their Member Identification Numbers once they have their UAN number and have registered for this. The UAN will remain the same throughout the course of an employee’s career.

5. How can I know what my UAN is?

In order to know your UAN, you can contact your employer. All employers are to have details pertaining to an employee’s UAN.

6. What is the minimum number of employees required in an establishment for it to come under the purview of this Act?

The minimum number of employees required in an establishment for it to come under the purview of this Act, is not less than 19 employees.

7. What are the e-governance initiatives undertaken by EPFO?

The e-governance initiatives undertaken by EPFO are Online Transfer Claim Portal (OTCP), Online Registration of Establishment (OLRE), and Online Monthly Return for Exemption Establishment, etc.

8. What is “Superannuation” pension?

An employee is entitled to superannuation pension if he/she has provided a service for a period of 10 years or above and has retired at the age of 58 years.

9. When is an employee entitled to an early pension as per the Employees’ Pension Scheme?

As per the Employees’ Pension Scheme, an employee entitled to an early pension when he/she has provided a service for a period of 10 years or above and then ceases to be in employment or retires before attaining the age of 58 years.

10. What is the procedure of withdrawing PF account money and Pension Fund money through the UAN portal once the employee has left a job and joined a new organization?

When the employee leaves a job and joins a new organization, he/she should get the funds transferred to the new account under the present employer. The UAN facility permits portability of funds from one account to another since it links an employee’s Member IDs. This will be done only after the KYC information has been verified by both the establishments.

11. What is the UAN Helpdesk Contact Details?

You can contact the UAN Helpdesk regarding any queries related to the UAN member portal at the following number: 1800 118 00 or through email at uanepf@epfindia.gov.in.

12. How much of an employee’s wage is considered for making a PF contribution?

The remuneration paid to an employee is cash is considered while calculating the monthly PF contribution. This will exclude wage categories such as Overtime allowance, House Rent Allowance (HRA), Commission or any such incentives, bonus, presents given to the employee by the employer, etc.

13. Is there a tax benefit on the schemes offered by Employee Provident Fund Organization (EPFO)?

Tax is not applicable on the EPF earned by an employee. The contribution made by the employer is not taxed and a contribution of the employee for an amount of up to Rs. 1 Lakh is deducted from taxable income under Section 80(C) of the Income Tax Act. The interest (as per the rate set by the EPFO) accrued on the same is also not taxable. This is applicable only in terms of the Government’s EPF scheme.

14. What is the mode through which Employers should pay the PF due?

Employers must pay the PF due through Electronic Challan cum Return (ECR).

15. How are Electronic Challan cum Return (ECR) documents generated?

The E-return tool is used by EPFO to generate the Electronic Challan cum Return (ECR) documents.

16. What is the E-Return Tool? How to use the E-Return Tool?

The Employees Provident Fund Organization (EPFO) offers the E-Return Tool to employers for ease of payment of PF on behalf of their employees. This tool can be downloaded and all monthly payments can be paid electronically using. In the main menu you can select "Generate returns for submission to EPFO" to generate the Electronic Challan cum Return (ECR) and upload it online in the employer’s e-Sewa.

17. What is a digital signature certificate (DSC)? How is it relevant in procedures undertaken by EPFO?

Digital signature certificate (DSC) is an electronic form of hardcopies of certificates such as passport, driving license, etc. These act as identity proof for individuals who are applying for certain services online or for signing documents digitally. With the enactment of the Information Technology Act, 2000, Digital Signature Certificates have become legally valid in India. EPFO stipulates that its users must use Digital Signature Certificates in order to attest their online claims and also to verify their identity and other details submitted online. When this is digitally attested and submitted there is no need to submit any physical documentation to the EPFO office.

18. Why should an employer register his/her establishment on the EPFO employer portal?

An employer has to register his/her establishment on the EPFO employer portal because all PF contributions and other related activities can only be performed online through this portal. The Electronic Challan cum Return has to be uploaded in this portal in the prescribed proforma and the receipt will be populated accordingly. Many other services can also be availed through the EPFO employer portal by registering for the same.

19. How to purchase a Digital Signature Certificate?

In order to purchase a Digital Signature Certificate that is legally valid, you can approach the Govt. of India, Certifying Authorities (CA) (such as NIC, e-Mudhra, TCS, n-code, MTNL, etc.) and Controller of Certifying Authorities (CCA) that issue these certificates.

20. Who is the Certifying Authority?

Certifying Authority is a recognized agency that issues, renews and revokes Digital Signature Certificate. The Information Technology Act 2000 authorizes Certifying Authorities to issue Digital Signature Certificate. Some of the Certifying Authorities (CA) in India are NIC, e-Mudhra, TCS, n-code, MTNL, etc.

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News About EPFO

  • The Re-constitution of 3 Key Committees Approved by the EPFO

    The Central Board of Trustees, which is the newly-reconstituted wing of the Employees Provident Fund Organisation, has approved to re-constitute 3 key committees. The 223rd Central Board of Trustees meeting saw the decision being taken, chaired by Santosh Kumar Gangwar, the Labour Minister, earlier this week. Members were nominated by Gangwar to the re-constituted committees which included the Pension and EDLI Implementation Committee, the Exempted Establishments Committee, and the Finance, Investment and Audit Committee, according to a statement released by the labour ministry. The Central Board of Trustees was reconstituted by the central government under Section 5A of the Employees’ Provident Fund and Miscellaneous Provision Act, 1952, via a notification that was issued in November, following the 5-year tenure of the previous board ended.

    10 December 2018

  • EPFO to increase allocation of funds to UTI Mutual Funds

    The Employees’ Provident Fund Organization (EPFO) will probably increase the allocation of funds to UTI Mutual Funds, which is its Exchange Traded Fund (ETF) manager. Currently, 75% of the ETF investments of EPFO are managed by SBI Capital. UTI Mutual Funds manages the remaining 25%. However, due to better returns from UTI Mutual Funds, EPFO is likely to increase is investments through this ETF manager. Of the funds managed by EPFO, Rs.55,000 crore is invested in ETFs. Annual investible deposits stand at Rs.1.5 lakh crore. From the investible funds, EPFO can allocate 5% to 15% in equity-linked schemes or equities. In August 2015, EPFO started with 5% investments in ETF, followed by an increase to 10% in 2016-2017 and 15% in 2017-2018.

    6 December 2018

  • 1.6 crore new jobs were created in 13 months immediately preceding Sept : CSO report

    Data from the Employees State Insurance Corporation (ESIC) indicate that 1.6 crore new jobs were created during the 13 months immediately preceding September, stated a CSO report. New subscribers joining ESI also went down by 5.2% to stand at 11.51 lakh in September. Statistics further indicate that around 12.14 lakh new subscribers have joined ESI in September. As per the report, 1.57 crore new members have joined the EPFO scheme during the 13-month period ending in September. However, 1.02 crore members have exited the subscription as well. Out of these subscribers, 24.25 lakh members are known to have joined back again within the same timeframe. Hence, new job creations during this phase was 79.48 lakh.

    27 November 2018

  • Government Planning to Create a Cadre to manage Social Security Schemes

    Plans are in place to form a cadre of central services for managing social security schemes. This is because the government is planning to restructure the retirement fund body Employees Provident Fund Organisation. The plan is to hire officers and make them run state social security boards which are planned to be set up under the labour code on social security. It is expected that the cadre will be called Indian Social Security Service. In the new system, all the Group A officers of ESIC and EPFO will be merged into the Indian Social Security Service. 2,000 officers of the total strength of 18,000 across EPFO regional and central offices are part of Group A services. Under the newly proposed scheme, the labour ministry has suggested that all the states set up dedicated bodies to handle executive functions of EPFO.

    12 November 2018

  • Employers will not be prosecuted over Aadhaar non-compliance: EPFO

    The Employee Provident Fund Organisation (EPFO), in a circular issued to the Central Provident Fund Commissioners (CPFCs), has stated that “coercive action by way of prosecution” is to be avoided if Aadhaar is not linked to provident fund (PF) accounts. While the EPFO had earlier issued an order that Aadhaar has to be mandatorily linked to PF accounts, it is yet to issue a circular withdrawing the same now. Many employers were issued prosecution notices earlier for not remitting the PF dues on time as they were not able to link the PF accounts with Aadhaar. The Supreme Court had recently ruled that Aadhaar linking should not be made mandatory for PF accounts because these benefits do not qualify as a welfare scheme. However, the EPFO can continue to retain the verification through Aadhaar for those under the Pradhan Mantri Rojgar Protsahan Yojana (PMRPY). This is because Aadhaar is still necessary for government subsidies and benefits.

    30 October 2018

  • Supreme Court Rules Out Prosecution for Not Seeding Aadhaar With UAN

    The central government had instructed the Employees' Provident Fund Organisation (EPFO) to mandate the submission of a copy of Aadhaar card in order to facilitate the allotment of UAN. This directive was issued by the government following para 78(1) of the Employee’s Provident Fund Scheme, 1952. In line with this instruction, the EPFO has issued a communication numbered 11387 on 22 June 2018 asking individuals to upload and seed their Aadhaar on the official UAN portal. Furthermore, the Regional PF Commissioners have started issuing show cause notices for prosecution u/s 14(2) of the EPF and MP Act 1952 that is read with Para 78(3) of the EPF Scheme, 1952 to the employers in case of default in seeding of Aadhaar. However, in view of the verdict passed by the honourable Supreme Court on Aadhaar, all the Regional PF Commissioners have been instructed by the EPFO not to take any strict action by way of prosecution regarding the same.

    29 October 2018

  • Supreme Court Rules Out Prosecution for Not Seeding Aadhaar With UAN

    The central government had instructed the Employees' Provident Fund Organisation (EPFO) to mandate the submission of a copy of Aadhaar card in order to facilitate the allotment of UAN. This directive was issued by the government following para 78(1) of the Employee’s Provident Fund Scheme, 1952. In line with this instruction, the EPFO has issued a communication numbered 11387 on 22 June 2018 asking individuals to upload and seed their Aadhaar on the official UAN portal. Furthermore, the Regional PF Commissioners have started issuing show cause notices for prosecution u/s 14(2) of the EPF and MP Act 1952 that is read with Para 78(3) of the EPF Scheme, 1952 to the employers in case of default in seeding of Aadhaar. However, in view of the verdict passed by the honourable Supreme Court on Aadhaar, all the Regional PF Commissioners have been instructed by the EPFO not to take any strict action by way of prosecution regarding the same.

    29 October 2018

  • EPFO may turn into a Fund Manager

    The Employees’ Provident Fund Organization (EPFO) currently provides universal social security to more than 50 crore workers. The Central Government plans to make it a fund manager for social security investments. The new system will implement a single window that will encompass different social security products that range from disability cover to medical insurance and maternity benefits.This will be applicable across all states. There will be fund managers to ensure that maximum returns are generated. Funds from the Employees’ State Insurance Corporation (ESIC) and the EPFO will be transferred to individual states gradually. The social security fund corpus of all the states will be managed by the EPFO. The EPFO will decide and declare the rate of returns which has to be implemented by the states. The states can also give higher returns than that declared by the EPFO. The Central Government plans to increase its subscriber base by more than 50 crore. To this end, each state will have autonomous boards that will collect and disburse social security of different kinds.

    26 October 2018

  • Functioning of EPFO to be Examined by Parliamentary Panel

    The functioning of the EPFO (Employees Provident Fund Organisation) is expected to be examined by a parliamentary panel. Along with the functioning of the organisation, the panel will also examine its coverage as well as its recovery of arrears. The implementation of labour regulations and the welfare scheme for workers and social security for workers will also be examined by the Parliamentary Standing Committee. Kirit Somaiya, a BJP MP will head the panel. A number of subjects associated with labourers have been chosen by the committee. It is also expected to examine the welfare and working conditions of mine workers whilst also reviewing the functioning of the Directorate General of Mines Safety, according to reports.

    24 October 2018

  • EPFO Could be Converted into a Fund Manager

    The Government of India is considering the conversion of the EPFO (Employees’ Provident Fund Organisation) into a fund manager. If the plan materialises, the EPFO’s executive functions would be transferred to state social security boards. The organisation will basically be a fund manager which would declare yearly interest rate on PF deposits depending upon the returns on investments. According to a senior government official, there will be a change in roles going forward. The EPFO will soon be the central board for the management of social security funds’ corpus of all states across India. However, a number of changes will have to be made in the present organisational structure of the EPFO, including the hiring of professional investment managers. At the moment, 5 fund managers, ICICI Securities Primary Dealership, HSBC AMC, SBI, UTI AMC, and Reliance Capital manage the corpus and EPFO concentrates primarily on the collection and disbursement of social security fund.

    23 October 2018

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