Date of filing joint option under the proviso to Para 11(3) of EPS Scheme

PPO No. Name:

I could not submit the joint option under Para 11(3) of EPS during service as due to following record-based facts
(also in the knowledge of Apex Court in 10 SLPs decided in 2016) there was no opportunity for me to do so. When
enquired from PF office, it was orally informed that option is not accepted because of the cut-off date (01.12.2004).
In this regard, I wish to bring to your kind notice, the following facts supported by EPFO’s official documents
referred against each point:

1) EPS’95 Scheme had been held to be valid vide judgment dt 11.11.2003 by the SC and vide circular dt.
05.02.2004, ROs were directed to implement the same. EPFO had stopped accepting joint options in
accordance with EPFO HQ circular no. Pen-4(2)96/SLP/Vol. V/16598 dt. 22-06-2004 followed by another
circular no. Pen.4(38)/96/ WB/59867 dt. 01-12- 2004. EPFO adopted date of issue of later circular i.e., 01-12-
2004 as cut-off date and stopped accepting the employer’s contribution towards pension fund strictly.
Resultantly, litigation started across the country regarding this arbitrary cut-off date (01-12-2004) and it
was held in several Judgments from Kerala High Court that the cut-off date (01-12- 2004) prescribed was
without jurisdiction. The 8 SLPs filed in Supreme Court by EPFO against these judgments were all dismissed on
31-03-2016 & 12-07-2016. Whereas 2 SLPs filed by R C Gupta & ors were allowed on 04-10-2016. Thus, the
window for exercising option remained closed from 01-12-2004 onwards till finality in 10 SLPs and as such
asking for copy of the joint option prior to the date of retirement (while in service) is not justified at all.

2) It is also pertinent to mention that EPFO, while placing the status report before CBT in its 221st meeting
(Agenda item no. 5) held on 13-04-2018 & in its 224th meeting (Agenda item no. 18) held on dt 21-02-2019
respectively had accepted the fact regarding stoppage of opportunity for exercising option
to contribute on higher wages as under:

Subsequently, considering the financial viability of the Employees’ Pension Scheme, 1995 based on various
actuarial reports till then “…the opportunity for giving option to contribute on higher wages on
becoming member of the Employees’ Pension Scheme was stopped in the year 2004 vide circular
No. Pen 4(38)/96/WB/59867 dated 01-12- 2004. A clarificatory circular discontinuing acceptance
of contributions on higher wage in Pension Fund was also issued vide communication dated
22-11-2006.
3) EPFO HQ vide circular no. Pension/Misc./2005/65836 dt. 22-11-2006, regarding Para
11(3), clarified that: Option to contribute on a pay exceeding statutory limit is available to a
member ONLY under Para 26(6) of the EPF Scheme, 1952 AND NOT UNDER PARA 11(3) of EPS.
In fact, Para 11(3) clarifies the methodology of determination of pensionable salary ONLY.
I had been contributing on higher pay towards PF and my employer was also contributing matching amount and my
employer was also paying administrative/inspection charges on full wages which EPFO was accepting and in view of
above record-based facts, there is no justification of asking this information. So, the date of fling joint
option may be treated as 01-12-2004 i.e., the date on which the opportunity for giving option to
contribute on higher wages on becoming member of the Employees’ Pension Scheme was stopped in the
year 2004 vide circular dt. 01-12-2004 (This action of EPFO in adopting & illegally implementing the cut-off date
has also been adjudged as arbitrary & rejected by the Supreme Court in 10 SLPs decided in 2016)

DATE: SIGNATURE OF PENSIONER