THE EMPLOYEES’ PROVIDENT FUNDS AND MISCELLANEOUS

PROVISIONS ACT, 1952 AWARENESS BOOKLET

Aparajitha Corporate Services Private Limited

Payroll Compliance Services

By: Avanti Sharma

An ISO 9001: 2015 Certified Company

Index

 Contribution under EPF/EPS/EDLI

 Eligibility for EPF Pension
 PF Sites (Login for PF & Passbook)
 Know your UAN
 Activate UAN
 Change Mobile No
 Change mobile No if password forgot
 E- Nomination
 Update KYC
 Update date of exit/ correction in date of exit
 EPF Passbook
 Changes in basic details

 PF Advance/ Withdraw
 Merge 2 UAN account/ Transfer EPFO online
 Various Forms under EPFO
 Umang App
 Contribution under Employee Provident Fund - 1952
Contribution under EPF Scheme - 1952
 Employees Contribution: 12% on PF wages (basic + DA in general)
 Employer contribution: 3.67% on PF wages (basic + DA in general)
 Voluntary PF: 88% on PF wages (basic + DA in general)
Contribution under employee pension scheme - 1995
 Employee: Not required
 Employer: 8.33% on PF wages (basic + DA in general)
Contribution under EDLI scheme - 1976
 Employee: Not required
 Employer: 0.5% on PF wages limited to INR 15,000/- (basic + DA in general)
Eligibility for EPF pension?
An individual who joined the Employees' Provident Fund (EPF) scheme, after
September 1, 2014, cannot open an Employees' Pension Scheme (EPS) account if
his/her monthly salary exceeds INR 15,000/-. (Employee underwent FNF withdrawal
shall be treated as new joiner)

Calculation of Employee Pension Scheme (EPS):

Calculation Formula = (Average Basic Salary X Service period) / 70
EDLI Benefit:
For eligible employees (death in service) - maximum of 7 lakhs
 PF Sites:

https://unifiedportal-mem.epfindia.gov.in/memberinterface/

https://passbook.epfindia.gov.in/MemberPassBook/Login
(To view your passbook only)

Know your UAN No & PF No:

Please check your Pay slips or connect with your HR department to get the details of
UAN & PF numbers.
 (Or) Visit
 Visit https://unifiedportal-mem.epfindia.gov.in/memberinterface/ ; Click on ‘Know your UAN’

 Enter registered mobile number, and captcha code and click on the button “Request OTP

 Enter the OTP that you receive along with a captcha for verification

 Enter Name, DOB, Aadhaar/PAN/ Member ID, and the captcha for verification, and click on “Show
my UAN” to know UAN.

 UAN will be reflected on the screen.

 Activate UAN
 Visit To https://unifiedportal-mem.epfindia.gov.in/memberinterface/ ; Click on ‘Activate your UAN’

 Enter UAN/ID along with Aadhaar number, Name, DOB, mobile number, captcha code and click on
the “Get Authorization PIN“.

 An authorization PIN will be sent to the mobile number registered with EPFO
 Mobile Number should be linked with Aadhar (UIDAI)
 Enter this PIN and click on “Validate OTP and Activate UAN”

 UAN will be activated and the password will be sent to the mobile number

• Now you can log in to your EPF account using your UAN and password.
 Change Mobile Number
 Visit To https://unifiedportal-mem.epfindia.gov.in/memberinterface/ Login with Help of your UAN,
Password & captcha code.

 Click on “Contact Details” in the “Manage” section

 When you tick the “Change Mobile No.” option, a new section opens where you have to enter the
new mobile number twice. Now click on “Get Authorization Pin” (OTP)

• An OTP is sent to this number

 Enter this OTP in the space provided and click on the “Submit” button. The new mobile number will
be updated in the EPFO portal.
 Change Mobile Number if Forget the Password
Visit To https://unifiedportal-mem.epfindia.gov.in/memberinterface/ Enter UAN and captcha and click
on the “Submit” button

 Enter name, date of birth, gender and then click on the “Verify” button.

 Select Aadhaar/PAN to verify details and enter Aadhaar/PAN. Now click on the “Verify” button to
validate request.

 Once the details are validated, you will be asked to enter new mobile number and click on “Get OTP”

 After the OTP is verified, you will be asked to enter the new password. Click on “Submit” after
entering the new password twice.

 Password will be changed successfully and the new mobile number will be updated in the system at
the same time.
 E Nomination
 Visit https://unifiedportal-mem.epfindia.gov.in/memberinterface/ and sign in with UAN, Password,
and captcha code.

 Profile Picture and Address should be updated in EPFO portal.(Photo size should be less then 100kb)
 Select the ‘E-nomination’ option under the ‘Manage’ Tab

 Below the ‘Provide Details’ tab that must have appeared on the screen, click on ‘Save’

 Now, click on ‘Yes’ to update the family declaration, now add the details of family member in e-
nomination form by clicking on ‘Add Family Details’. More than one nominee can also be added and
nominee photo is mandatory for further processing and photo size should be less then 100kb

 Click on ‘Nomination Details’ to declare the total amount of share. Next, click on ‘Save EPF
Nomination’
 Click on 'E-sign' to generate OTP and submit it to the mobile number linked to Aadhaar. Input the
OTP and click on Submit.

 Features of EPF E- Nomination Process: - UAN should be activated, Aadhar & registered Mobile
No should be linked with UAN Permanent and current address should be mentioned in profile and
e-Sign is mandatory.
Update KYC
 Visit https://unifiedportal-mem.epfindia.gov.in/memberinterface/ and sign in with UAN, Password,
and captcha code.

• Select the ‘KYC’ option from the drop-down menu.

 Click on the checkbox next to the document type you want to update Fill in the details of the
document in the respective field. Click on ‘Save’ option after updating the details.

 Once the details are updated, KYC document status will be shown under the ‘KYC Pending for
Approval’ column.
 The KYC updation request is sent to employer for approval under their login.
 The status will appear under the ‘Digitally Approved KYC’ after approval from the employer, SMS
notification will be received once the employer approves request online through DSC.
 KYC name should be same as per Aadhar and UAN
 Bank Account KYC requires two step verification: First from the respective bank, then by the employer
 Update Date of EXIT/ Correction of Date of EXIT
 Visit https://unifiedportal-mem.epfindia.gov.in/memberinterface/ and sign in with UAN, Password,
and captcha code.

• Select the ‘Mark Exit’ option from the drop-down menu. Choose PF account number from Select
Employment dropdown (DOE option shall be enabled after 60 days from the last contribution).

 Enter Date of Exit and Reason for exit. (Date of exit has to be exact as per employment terms hence
request to be raised to employer for Updation is suggested)

 Click request OTP and enter OTP sent to Aadhaar linked mobile number and submit for date of exit.
 In case of Date of Exit correction manual request to be made in EPFO dept. along with joint
declaration, employer covering letter, appointment letter, Form 5, Form 10, KYC documents – PAN
& Aadhar card copy. The status needs to be verified in offline mode with EPFO Dept only.
 Please note EPFO dept may request any more documents for verification if the submitted set is
insufficient. On case to case bases there are requirements.
 Approx. timeline 30-45 Days for correction process taken by EPFO Dept.
 EPF Passbook
 Visit https://passbook.epfindia.gov.in/MemberPassBook/Login Enter UAN, password, and
captcha details & login.

 The Member ID of the employee will be displayed. In case the employee has worked in multiple
company and having same UAN then various Member IDs, all of them will be displayed in drop down
list. Click on the Member ID of which the PF statement you would like to download the passbook.

Once click on the Member ID all details of the PF account will be displayed and the contribution made towards the
EPS account. The employee will also be able to download the PF statement in the PDF format as well as take a
print out of the statement.

(Note – If changes are made in EPFO login credentials post 6 hours only you can login to EPFO link to
view your passbook)
 Changes in Basic details
 Visit https://unifiedportal-mem.epfindia.gov.in/memberinterface/ and sign in with UAN, Password,
and captcha code.

• Select the ‘Basic Details’ option from the drop-down menu.

 Provide the correct details as per Aadhaar (System will verify the details entered with UIDAI-
Aadhaar Data)
 On clicking “Update Details” on previous screen, request will be submitted to employer for further
approval, Before submission by employer, employee can withdraw the request by pressing “Delete
Request”

 After submission Employer need to verify and approve the request on employer Unified Portal, once
approved the request will be sent to EPFO Dept for approval.
 There are 2/3 level of approval process from EPFO Dept hence if all the documents are correct as
per changes and KYC the correction process takes processed on 30-45 days.
 If the request is rejected by EPFO the status can be seen in EPFO login with the remarks. Fresh
request to be made by the member as per EPFO guidelines
 In case of changes in Husband name/ Father name joint declaration along with required set of
documents to be submitted in manual manner. The same timeframe is required if all the necessary
documents are correct.
 In case of Female employee and post marriage name Updation is there – joint declaration, employee
marriage certificate, gazette copy is mandatory along with old and new KYC documents.
 In case of Date of Joining changes in EPFO records – Manual process to be initiated. Joint
declaration, Form 5, Covering letter from employer, KYC documents – PAN & Aadhar card copy,
appointment and relieving letter (may require).
 In case of Date of Birth correction is more than 2 years, Employee should upload birth certificate or
Passport or School leaving certificate copy.
 The status needs to be verified in offline mode with EPFO Dept only.
 Please note EPFO dept. may request any more documents for verification if the submitted set is
insufficient. On case to case bases there are requirements.
 Approx. timeline 30-45 Days for correction process taken by EPFO Dept.

PF Advance/ Withdraw
 Visit https://unifiedportal-mem.epfindia.gov.in/memberinterface/ and sign in with UAN, Password,
and captcha code.

• Click on Online services and select Claim(Form- 31,19,10C,&10D)

• Enter your Bank Account seeded with UAN as a verification process Once you verified your details
need to confirm the terms & conditions stated by EPFO and click on ‘Proceed for online claim
process’
 Chose the reason from dropdown menu for withdrawing PF.

 Enter complete address, upload cheque/Passbook details and accept terms & condition and verified
from OTP.

 Claim Application will be submitted

 The approx. timeline for PF withdrawal process by EPFO department is 20-30 working days.
 Claim status cab tracked as – with help of login the E-passbook page you can track your loan status
under the option of Track your Claim
 If the claim is rejected by the department the reason shall be specified by the EPFO dept. Fresh
claim to be submitted by the employee along with the details/ supporting documents/
clarifications as per the requirements of EPFO.
 Merge 2 UAN account/ Transfer EPFO online
 Visit https://unifiedportal-mem.epfindia.gov.in/memberinterface/ and sign in with UAN, Password,
and captcha code.

 Now, click on ‘One Member-One EPF Account’ available under the ‘Online Services’ section.

 On the next page, check whether all your personal details are correct or not.

 Previous Employer Date of Exit should be updated for further processing.

 Click on attestation through Previous or Present any one Employer so approval will be go to that
particular Employer.

 Then, click on ‘Get details’ to see your PF details and verify them. After verification, click on the
option ‘Get OTP’. Enter the OTP sent on your registered mobile number and click on ‘Submit’.
 Selected employer will verify the details that you have entered. After doing the verification, they
will approve it if the provided information is correct, leading to the successful transfer of your EPF
online.

 PF transfer process approx. takes 30-45 days from EPFO dept. In case of any mismatch in previous
employment PF account necessary corrections to be done by member before initiating the transfer
request. I.e. all the employee basic details and KYC for both the company needs to be updated,
verified and record to be same.
 Transfer claim status can be viewed –with help of login the unified employee page you can track
your loan status under the option of Track your Claim

 If EPS is deducted wrongly by any of employer then online transfer will be rejected by authority,
in such cases need to submit revised Form 3A along with indemnity bond and clarification letter
on company letter head. Once contributions are ratified by the department, the transfer shall be
reinitiated.
 Various Forms under EPFO

1. Form 2 – Nomination and Declaration Form

Form 2 is used by employees to nominate a family member who will receive the EPF balance in case of the
employee's demise. It's essential to keep this form updated to ensure that the funds are disbursed to the
intended beneficiary. The nominee can be changed at any time and it is mandatory to ascertain the nominee
after the marriage.
2. Form 3A – Employee Monthly Contribution Report
Employers use Form 3A to report the monthly contributions made by employees. This form, also known as
the Employee-by-Employee Annual Report, provides a summary of the amounts deducted and contributed
to the EPF, VPF, and EPS accounts by both the employee and the employer in a given year.
3. Form 5 - Application for Fund Membership
Form 5 is submitted by employees when they join a new organization. It helps the employer establish the
employee's EPF account and initiate contributions to the fund. Employers fill out this EPF registration form
on the 15th of each month when new employees are registered under the EPF scheme, or it's reported as
"NIL" when no new employees are hired.
4. Form 5(IF) - Claim for Employee Deposit Linked Insurance (EDLI)
To claim benefits from the Employee Deposit Linked Insurance (EDLI) scheme following the sudden death of
an employee, one can complete Form 5 (IF). An attestation by the employer is required to process this claim,
although a gazetted officer can also provide the attestation when the employer is unavailable. In the case of
a minor beneficiary, their legal guardian can fill out the form.
5. Form 15G – Tax Deduction at Source (TDS) on EPF Income
Form 15G is submitted by members to save on tax deductions for interest earned from their EPF account. It
is also applicable when a member withdraws their EPF savings before completing five years of service, and
the withdrawal amount exceeds ₹50,000. For senior citizens, Form 15H is used instead of Form 15G.
6. Form 6A – Employer's Monthly Contribution Statement
Form 6A is an annual contribution statement that summarizes each member's contributions for the
establishment. It includes details of the annual salary deductions from the EPF contribution, enabling the
employer to track each employee's overall contributions.
7. Form 10 – Employee Resignation Notice
When an employee resigns or leaves their job, the employer must submit Form 10 to halt the employee's
contributions. This form needs to be submitted on the 15th of each month.
8. Form 10C - Pension Withdrawal Claim
Form 10C is used by employees to claim the withdrawal of their Employee Pension Scheme (EPS) amount
when they leave their job before completing ten years of service. Specific eligibility criteria and conditions
apply, and the employee may receive a scheme certificate under certain circumstances.
9. Form 10D - Monthly Pension Claim
Form 10D is utilized by employees to claim their monthly pension under the Employee Pension Scheme (EPS),
typically after retirement and when they become eligible to receive a pension.
10. Form 11 – EPF Transfer Request
When an employee changes jobs, they need to submit Form 11 to transfer their EPF balance from their
previous employer to the new one. The UAN remains the same, but the Member ID and PF account number
change.
11. Form 13 - EPF Balance Transfer Request
When employees switch jobs and want to transfer their EPF balance from their previous employer to the new
one, they use Form 13. This simplifies the process of consolidating EPF accounts.
12. Form 14 – Claim for LIC Policy Payment
To pay for a Life Insurance Corporation (LIC) policy from the PF account, you need to complete Form 14, self-
attest it, and submit it to your employer, who will then forward it to the EPF commissioner.
13. Form 19 - EPF Full Withdrawal Request
Form 19 allows employees to withdraw their complete EPF balance, including both employee and employer
contributions, along with accumulated interest, usually after resigning or retiring. This is applicable to
individuals who do not have a Universal Account Number (UAN).
14. Form 20 - Claim for the withdrawal of Provident Fund
Form 20 is used by the guardian of the minor/lunatic nominee or heir for claiming the Provident Fund
accumulation of the minor deceased member.
15. Form 31 - EPF Advance Application
16. Form 31 allows employees to make partial withdrawals from their EPF account in cases of financial
emergencies, such as medical expenses, housing, or education-related expenses.
17. 16. Form 51F - Employees' Deposit Linked Insurance (EDLI)
EPF Form 51F is used to claim the Employees' Deposit Linked Insurance (EDLI) benefits of an EPF member by
their nominee or legal heir.