Category: EPFO

EPS Pension Rules: Who Must Join Under the Rs 25,000 Wage Ceiling

EPFO says employees earning up to Rs 25,000 must join EPS, while existing members earning more can continue their pension membership.

The Employees’ Provident Fund Organisation (EPFO) has said that earning more than Rs 25,000 a month does not by itself make an employee eligible for mandatory membership of the Employees’ Pension Scheme (EPS). Employees earning Rs 25,000 or less must join EPS, subject to the applicable eligibility conditions. For those earning above Rs 25,000, the key question is whether they were already EPS members, EPFO said in a post on X. 

The clarification comes after the government raised the statutory EPF wage ceiling from Rs 15,000 to Rs 25,000 a month from September 17, 2026. The change has expanded mandatory social-security coverage, but the EPS rules for employees earning above the new ceiling depend on their existing membership status.

Who must join EPS under the new Rs 25,000 ceiling?

The revised wage ceiling applies to employees whose monthly wages, for the purpose of EPFO coverage, are Rs 25,000 or less. 

For a new employee earning Rs 20,000 a month, for example, mandatory EPF coverage can now apply where the other eligibility conditions are met. Such an employee can also come under EPS, with the employer making the prescribed pension contribution. 

The change is significant for workers earning between Rs 15,000 and Rs 25,000 who were earlier outside mandatory EPFO coverage only because their wages exceeded the old ceiling. 

The government notified the revised ceiling on September 17, 2026, replacing the earlier Rs 15,000 limit. 

What if your wages are above Rs 25,000?

This is where employees need to distinguish between new EPS membership and continuation of existing membership.

EPFO said on Sunday employees earning more than Rs 25,000 are not automatically required to become EPS members. But an employee who was already an EPS member can continue to remain covered even if their wages subsequently rise above Rs 25,000.

For example, suppose an employee joined a job when their eligible wages were within the earlier Rs 15,000 ceiling and became an EPS member. If their wages later rise to Rs 30,000 because of increments, the higher wages do not by themselves cancel their existing EPS membership.

On the other hand, a person earning more than Rs 25,000 who was not previously an EPS member would generally not be required to enter EPS merely because they are now employed.

This distinction is important because a higher salary does not by itself determine whether an existing EPS membership ends.

What happens to the employer’s contribution?

EPS is funded from the employer’s share of EPF contribution; the employee does not make a separate 8.33 per cent EPS payment from their salary.

With the revised ceiling, the maximum pension contribution can be calculated at Rs 25,000 instead of Rs 15,000. That takes the employer’s maximum EPS contribution from about Rs 1,250 to Rs 2,083 a month, subject to the applicable rules. 

For employees newly brought under mandatory coverage, this can also mean a higher overall contribution towards retirement savings and pension.

However, employees should not assume that the entire employer contribution goes into their EPF balance. A portion can go towards EPS where the employee is an eligible EPS member.

What should employees check now?

Employees affected by the change should check three things:

Basic wages and dearness allowance: The Rs 25,000 ceiling relates to wages used for EPFO purposes, not simply the employee’s gross salary or CTC.

EPS membership: Check whether EPS contributions are appearing in the EPFO passbook if you are eligible.

Employer contribution: Compare the contribution shown in the salary records with the EPFO passbook.

The change is particularly relevant for employees whose wages were between Rs 15,000 and Rs 25,000 and who were previously outside mandatory EPFO coverage. EPFO has said the revision is expected to bring more than 51 lakh additional workers into the statutory social-security system. 

Why this distinction matters

The revised ceiling expands access to EPF, pension and insurance protection, but Rs 25,000 is not a cut-off beyond which an existing EPS member automatically loses pension membership.

For someone earning above Rs 25,000, the first question should therefore be: Was I already an EPS member? If the answer is yes, the membership can continue. If the answer is no, earning above the revised ceiling does not by itself make EPS membership mandatory.

The revised rules took effect from September 17, 2026, so employees should also check how their September contribution has been calculated. EPFO has issued operational guidance for handling the transition from the old ceiling to the new one.

A widow of a Bank of Maharashtra employee received her husband’s provident fund and gratuity after his death. Years later, she sought family pension under a one-time pension scheme introduced by the bank, but the Delhi High Court rejected her claim, holding that she had failed to exercise the option within the prescribed deadline and could not establish proof of timely submission.

The case concerned Savitri Devi, widow of late Ramesh Chand, who had joined Bank of Maharashtra on March 1, 1985 and died while in service on February 12, 2006. At the time, he was covered by the contributory provident fund regime. The bank settled the provident fund and gratuity benefits payable on his death on July 24, 2006.

The dispute arose after the bank introduced a one-time opportunity under a Settlement/Joint Note dated April 27, 2010, followed by a circular dated August 18, 2010.

The case number is W.P.(C) 10777/2025, and the order was passed by the Delhi High Court on 7 July 2026 in Savitri Devi v. Bank of Maharashtra & Anr.

Widow was eligible, but the pension option had a strict deadline

The August 18 circular covered families of employees who had joined the bank before September 29, 1995 and died in service after that date. Chand’s widow therefore fell within the eligible category.

However, the Delhi High Court noted that eligibility was not enough. The scheme required eligible families to submit the prescribed Annexure III option form by October 18, 2010. The branch was also required to acknowledge receipt, retain a copy and forward the forms through the prescribed administrative channel. The circular specifically stated that families whose forms were not received within the stipulated period would not be eligible for pension or family pension.

Devi relied on an option form dated March 2, 2011, several months after the deadline. She also said she was willing to refund the bank’s contribution to the provident fund, along with interest and other amounts required under the pension scheme.

But the court found another problem. There was no branch acknowledgment, receiving stamp or contemporaneous record establishing that the form had actually been submitted to the bank on March 2, 2011.

The court held that timely exercise of the option was not merely a procedural requirement. It was fundamental to establishing the right to pension under the scheme.

Bank’s later correspondence could not revive the pension claim

Devi also relied on internal correspondence between the bank’s branch and head office in January 2014. The branch had forwarded a copy of her option form to the head office and sought guidance, while the head office asked for the requisite documents to be obtained and the papers resubmitted for consideration.

The High Court, however, said this correspondence did not amount to the bank accepting her pension option or condoning the delay. The branch had itself recorded that it could not trace evidence showing that the form had earlier been forwarded to the head office.

The court did acknowledge that the bank’s handling of the matter showed administrative laxity and indecision. But it held that such shortcomings could not create a pension entitlement that was unavailable under the scheme.

The court also found that Devi’s case suffered from gross delay and laches. Although the correspondence took place in 2014, she did not approach the High Court until 2025. Her later representation and RTI application in 2024 could not revive a claim based on a one-time option that had to be exercised in 2010.

The court dismissed the writ petition, holding that Devi had failed to establish an enforceable legal right to the pension or family pension scheme.

For families dealing with employee benefits, the case highlights a practical point that when a pension or benefit scheme provides a one-time option, keeping the eligibility letter is not enough. The prescribed form must be submitted within the deadline, and the applicant should retain a dated acknowledgment or other proof of submission.

The Employees’ Provident Fund Organisation (EPFO) is running the Employees’ Enrolment Campaign 2026, giving employers a one-time window to declare eligible employees who were not enroled under EPF in the past.

The campaign covers eligible employees left out of EPF coverage between April 1, 2009 and March 31, 2026. Employers can make declarations until October 31, 2026.

EPFO has positioned the campaign as a way to regularise past compliance and expand social-security coverage among workers.

What is the Employees’ Enrolment Campaign 2026?

The campaign allows employers to voluntarily declare eligible employees who should have been covered under EPF but were left out.

It is open to establishments that already have EPF coverage as well as those that were not previously covered. Establishments falling under EPF coverage can first seek coverage and then declare eligible employees under the campaign.

The scheme was notified on June 29, 2026, while implementation began on July 1, 2026.

Who can be enroled?

The campaign covers employees who were eligible for EPF membership but were left out between April 1, 2009 and March 31, 2026.

Employees do not qualify merely because they worked during this period. They must meet the applicable EPF membership conditions.

The declaration also applies to employees who are alive and continuing to work with the establishment on the date of declaration.

What relief does the campaign offer?

A key provision relates to the employee’s share of EPF contribution.

Where the employer did not deduct the employee’s share from wages at the time, that contribution can be waived under the campaign, subject to its conditions.

The employer still has to pay its own share, along with applicable interest and administrative charges.

The campaign also provides for lump-sum damages of ₹100 for each defaulting establishment, instead of the normal damages framework for delayed EPF compliance.

Therefore, the campaign does not amount to a blanket waiver of past EPF dues. Employers remain liable for the amounts specified under the scheme.

What if the employee’s contribution was already deducted?

The waiver applies where the employee’s share was not deducted from wages earlier.

If an employer had already deducted the employee’s EPF contribution, it cannot treat that amount as waived. Employers will need to check their payroll and contribution records before filing a declaration.

Can employers make multiple declarations?

Yes. The campaign allows multiple declarations, enabling establishments to regularise eligible employees in batches.

How can employers enrol employees?

The process is online through the EPFO employer portal.

For employees being declared under the campaign, EPFO’s implementation instructions require Face Authentication-based UAN generation through the UMANG app.

The employer must then report the contributions through the Electronic Challan-cum-Return (ECR) process. The declaration is linked to a Temporary Return Reference Number (TRRN).

Let’s use an EPF calculator to see how a 30-year-old can accumulate over ₹4 crore as a retirement corpus. The calculation requires several assumptions about salary, contributions, interest, and retirement. We used Bajaj Finserv’s EPF calculator during the estimation.

Let’s assume that the person starts with a monthly basic salary and dearness allowance (DA) totalling ₹80,000. The employee starts contributing 12% of this amount towards the Employees’ Provident Fund (EPF). The employer’s contribution is calculated at 3.67%.

The calculator assumes a 6% salary increase every year. It uses an annual interest rate of 8.25%.

During the first year, the employee contributes ₹1,15,200. The employer adds ₹35,232, taking the total contribution to ₹1,50,432. After interest, the first-year closing balance becomes ₹1,62,843.

By Year 5, the annual employee contribution reaches ₹1,45,437. The closing balance reaches ₹10,72,501.

The balance continues rising alongside the assumed annual salary increase. At Year 10, the closing amount reaches ₹30,29,421. It increases to ₹64,23,631 by Year 15.

During Year 18, the closing balance stands at ₹94,91,845. It crosses ₹1 crore during Year 19, reaching ₹1,07,39,724.

The yearly employee contribution then equals ₹3,28,815. The employer contributes ₹1,00,563 during the same year. Their combined contribution for that year is ₹4,29,378.

By Year 20, the closing balance reaches ₹1,21,18,442. It rises to ₹1,53,19,393 during Year 22. The amount becomes ₹1,92,08,588 by Year 24.

The balance crosses ₹2 crore during Year 25. It reaches ₹2,14,52,630 after that year’s contribution and interest.

By Year 28, the closing balance becomes ₹2,96,18,431. It grows to ₹3,28,94,346 in Year 29. The Year 30 balance reaches ₹3,64,90,468.

The final accumulated maturity amount is ₹4,04,36,209. Total investment over the period amounts to ₹1,27,56,775. Total interest contributes another ₹2,76,79,434. The EPF calculator shows estimated returns rising much faster during later years.

EPF Calculator assumptions

The returns are indicative, and actual returns may vary. There could be possible effects from leap years and taxation.

The interest is assumed at 8.25%, compounded annually on each year-end balance. The calculator assumes this interest rate will remain unchanged until maturity. Therefore, the ₹4 crore projection depends entirely on the displayed assumptions remaining applicable.

For young salaried employees, the Employees’ Provident Fund (EPF) is often the first step towards building a retirement corpus. But should investors who already contribute to EPF also put money into the National Pension System (NPS)?

Experts say the two need not be viewed as competing retirement products. While EPF provides a relatively stable retirement foundation, NPS can add market-linked exposure and greater flexibility in asset allocation. For investors in their 20s and early 30s, a long investment horizon also gives their contributions more time to compound.

The decision, however, should depend on the retirement corpus required, existing savings, risk appetite and liquidity needs rather than tax benefits alone.

EPF alone may not be enough for a long retirement

EPF can form an important part of retirement savings, but investors need to assess whether the corpus it is likely to generate will be sufficient to fund potentially two or three decades after retirement.

“EPF creates an important retirement foundation, but it may not by itself deliver the corpus required for a retirement that could last two or three decades,” said Sumit Shukla, MD & CEO, Axis Pension Fund.

According to Shukla, investors should first estimate the retirement corpus they will require, assess how much their existing EPF savings could contribute towards that target and then identify the gap.

Pranay Ranjan Dwivedi, Managing Director & CEO, SBI Pension Funds, also views EPF and NPS as products that can coexist in a retirement portfolio. EPF is oriented more towards stability, with an interest rate declared periodically, while NPS provides a market-linked component.

Rather than asking whether to choose EPF or NPS, Dwivedi said investors should consider whether they are saving enough for retirement and whether their retirement portfolio is adequately diversified.

NPS can add equity exposure and diversify your retirement savings

A key difference between the two products is how the money is invested.

EPF follows a prescribed investment framework, and individual members do not determine their asset allocation. NPS gives subscribers greater choice across equity, government securities and corporate bonds, besides allowing them to select their pension fund.

Under Common Schemes, equity exposure in NPS can go up to 75%, while eligible schemes under the Multiple Scheme Framework can provide equity exposure of up to 100%, according to the experts.

This can give younger investors an opportunity to take greater market exposure when retirement is still several decades away.

Shukla described EPF as the “stability anchor” and NPS as the “flexible growth layer” of a retirement portfolio.

Investors who do not want to actively manage their asset allocation can also consider NPS’s Auto Choice option. Under this approach, the allocation changes with age, gradually shifting from equity towards fixed-income investments as the subscriber moves closer to retirement.

Starting NPS at 25 can give your retirement corpus decades to grow

For investors between 25 and 30, time can be one of the biggest advantages when saving for retirement.

Shukla suggested that a practical starting point could be around 5% of take-home income in NPS, with contributions gradually increased as salary rises. Starting with a relatively small contribution at 25 can be more effective than waiting until 40 and then trying to compensate with substantially higher contributions, he said.

Dwivedi similarly said a young investor can start with a modest amount and increase it as income grows. With retirement potentially 30–35 years away, early contributions get several decades to compound.

The asset allocation need not remain unchanged throughout this period. Young investors may initially be able to take higher equity exposure and progressively move towards fixed income as retirement approaches and protecting the accumulated corpus becomes more important.

Don’t sacrifice emergency savings for retirement planning

The case for starting retirement investments early does not mean young investors should lock away money they may need for emergencies.

Shukla said an emergency fund should take priority over additional NPS contributions, although investors do not necessarily have to stop retirement savings while building that buffer.

The emergency corpus should cover essential expenses and remain in accessible instruments. Health insurance and, where necessary, term insurance are also important so that an unexpected expense does not force an investor to dip into long-term savings or take expensive debt.

Liquidity is particularly relevant because NPS Tier I is designed primarily for retirement. Partial withdrawals are permitted only for specified purposes and subject to applicable conditions.

Dwivedi said investors can therefore build an emergency cushion and start retirement investing simultaneously, keeping their initial NPS contribution at a comfortable level and increasing it as their income and financial position improve.

For young employees who already have EPF, the decision to add NPS ultimately comes down to the adequacy of their retirement savings. EPF can provide the stable foundation, while NPS can add market-linked growth and asset-allocation flexibility. But before committing more money to a long-term retirement product, investors should ensure that they have enough liquidity to deal with their more immediate financial needs.

Employers who failed to enrol eligible workers under the Employees’ Provident Fund (EPF) scheme in the past have another opportunity to regularise those records.

The Employees’ Provident Fund Organisation (EPFO) has launched the Employees’ Enrolment Campaign (EEC) 2026, a special one-time window under which eligible employees who were left outside EPF coverage during the period April 1, 2009 to March 31, 2026 can be enrolled.

The campaign will remain open until October 31, 2026, according to the Ministry of Labour and Employment.

Who can be enrolled under EEC 2026?

The campaign is meant for employees who should have been covered under EPF but were not enrolled during the specified period.

However, there is an important condition: the employee being declared under the campaign must be alive and continuing to work with the establishment on the date of declaration. Employees who have already left the establishment are excluded from the declaration.

EPFO has asked employers to review their employment and wage records to identify workers who may have been left out of EPF coverage during the eligible period.

The initiative is intended to help employers regularise past enrolment gaps while extending statutory social-security benefits such as provident fund, pension and related insurance benefits to eligible workers.

What relief will employers get?

One of the key concessions under EEC 2026 concerns the employee’s share of EPF contribution.

Where the employee’s share was not deducted from wages during the earlier period, that employee contribution is waived under the campaign, subject to the applicable conditions.

The employer, however, has to remit the employer’s share of contribution, along with applicable interest and administrative charges. A lump-sum damage of ₹100 is also applicable under the campaign.

This provides employers with a mechanism to address historical EPF enrolment gaps without having to recover the employee contribution from workers where it was never deducted from their wages.

The campaign can also be used by establishments facing certain quasi-judicial proceedings under the earlier EPF law or the Code on Social Security, subject to the prescribed conditions.

How can employers enrol workers under EEC 2026?

The process is online.

First, the employer has to generate a Universal Account Number (UAN) for each employee being declared under the campaign using face authentication through the UMANG app.

The employer then needs to access the EPFO Employer Portal and select the EEC-2026 module. Employee and employment details have to be entered, following which the Electronic Challan-cum-Return (ECR) is linked with the Temporary Return Reference Number (TRRN).

The employer then generates the EEC challan, makes the required payment and submits the final declaration using digital signature certificate (DSC) or eSign.

EPFO has urged establishments to use the limited window and complete the enrolment process before October 31, 2026.

For employers, the key takeaway is that EEC 2026 is a one-time compliance window, not a permanent relaxation. Businesses with historical payroll records should therefore check whether any eligible employees were left outside EPF coverage during the period covered by the campaign and take action before the deadline.

The Employees’ Provident Fund Organisation (EPFO) has been steadily upgrading its online portal to make it easier for members to manage their provident fund accounts. Over the past few months, the organisation has introduced new features and updates, along with periods of portal downtime as part of the revamp.

The updated portal aims to make routine EPF services simpler and more accessible, while also improving the grievance redressal process.

From activating a Universal Account Number (UAN) and checking personal details to updating information and filing withdrawal claims, members can now complete several important tasks online without relying on their employers or visiting an EPFO office.

With these changes in mind, here are some key services available on the updated EPFO portal and the steps members should take to keep their accounts in order.

Key services available on the EPFO portal

The platform brings multiple employee services together into a single digital interface. Here are the major facilities available:

Why keeping your member information updated matters

Most online EPFO services depend on accurate member information. Employees should therefore ensure their UAN is activated and that their Aadhaar, bank account, and other required KYC details are correctly linked to their EPFO records.

It is also important to have a working mobile number linked to Aadhaar, as it is used for OTP-based authentication for several online services.

For a final PF settlement, members may also need to meet additional conditions and provide the required information. For example, the date of joining and date of exit should be correctly recorded in the EPFO database, along with any applicable waiting-period requirements after leaving employment.

Before submitting a claim, eligible employees should check their records carefully to make sure all the necessary details are in place.

It is equally important to keep member details accurate, up to date, and current, and to resolve any issues that arise amicably by regularly checking and maintaining communication with EPFO officials through legitimate avenues.

Therefore, focusing on the above and several other aspects, such as updating KYC and maintaining a valid nomination, can help prevent avoidable delays when funds are eventually needed. For employees, a few minutes spent keeping EPF records accurate today can make future withdrawals, transfers and family claims far smoother.

Taking up an overseas assignment can change how your provident fund is treated. Under EPFO rules, certain employees working across countries are classified as International Workers (IWs), with provisions that differ from those applicable to regular EPF members.

An IW broadly includes an Indian employee who has worked or is going to work in a country with which India has a Social Security Agreement (SSA). It also includes a foreign national holding a non-Indian passport and working for an establishment in India covered by the EPF law.

Nepalese and Bhutanese nationals are treated as Indian workers under EPF rules and are therefore not classified as IWs.

There is no minimum stay requirement for an eligible foreign national working in India, and EPFO says such employees must be enrolled from their first day of employment.

“The IW status is not about how long someone stays, where they live, or what visa they hold. It is about the passport and the workplace,” Kunal Kabra, co-founder, KustodianLife, had earlier told Mint.

Why EPF contributions can be higher

For regular EPF members, contributions are generally subject to the applicable statutory wage ceiling, currently ₹15,000. For International Workers, there is no wage ceiling for PF contributions, with EPFO stating that contributions are calculated on the employee’s total salary.

Following the Labour Codes coming into effect on 21 November 2025 and the new PF schemes being notified on 29 June 2026, the contribution base for IWs remains linked to “wages” as defined under the Labour Codes.

Why country you move to matters

An SSA can help address the possibility that employees may have to contribute to social security systems in both their home and host countries.

“SSA benefits include avoiding dual social-security contributions, so that an employee does not have to contribute to both countries’ systems in applicable circumstances. They also provide for totalization of service, where periods of social-security coverage in India and the other country can be combined to determine eligibility for certain benefits, and export of benefits, allowing eligible pension benefits to be paid even when the beneficiary resides in the other country, subject to the terms of the agreement,” Anurag Jain, co-founder and partner of ByTheBook Consulting LLP,

India has SSA arrangements with countries including Germany, France, Belgium, Switzerland, Japan, Canada, Australia, South Korea, Sweden and Brazil, among others.

The India-UK social-security agreement came into effect on 15 July. Under its conditions, Indian employees temporarily posted to the UK by their Indian employer can remain covered by India’s social-security system for assignments of up to 60 months, subject to a valid Certificate of Coverage (CoC) issued by EPFO.

The US, UAE, Singapore and China do not have SSAs with India.

Certificate of coverage is important

For an employee deputed to an SSA country, EPFO issues a Certificate of Coverage confirming continued coverage under India’s social security system. It can help establish exemption from contributions in the host country, subject to the applicable agreement.

Withdrawal rules also differ

An SSA-covered IW can withdraw the full EPF amount after leaving employment, in line with applicable EPF rules.

For an IW not covered by an SSA, withdrawal is permitted only in specified circumstances, including retirement at 58, permanent and total incapacity or certain prescribed diseases.

EPS has separate rules. For an SSA-covered IW with eligible service of less than 10 years, withdrawal is allowed three years after leaving employment under EPS 2026. With 10 or more years of eligible service, the employee can qualify for a pension at age 58.

For an IW from a non-SSA country, EPFO says withdrawal benefits under EPS are not available; only a pension can be availed.

What happens if you leave money behind

“In such cases, after three years the account becomes inoperative and stops earning interest,” Jain said.

Kabra advised IWs from non-SSA countries to maintain their Indian bank account and EPFO login details.

“An IW worker from a non-SSA country who closes every Indian bank account on departure may find, years later, no valid account to receive the money and no easy way to update records from abroad. Keeping the Indian bank account and EPFO login details active can make the eventual claim process much easier,” said Kabra.

Before moving abroad, employees should check the destination country’s SSA status, their IW eligibility and whether they require a CoC, as these factors can affect their PF contributions, social-security coverage and withdrawal options.

The Public Provident Fund (PPF) is a savings option for investors seeking government-backed, tax-efficient returns. The most important question remains: How much can regular monthly contributions in PPF grow over 15 years? Can even modest monthly investments at the current PPF interest rate of 7.1% build a meaningful corpus over time?

For example, investing ₹1,000 a month over a 15-year horizon can grow to about ₹3.25 lakh, whereas a ₹5,000 monthly contribution can grow to about ₹16.27 lakh. This is based on the assumption that the interest rates remain unchanged throughout the investment period.

PPF rate currently at 7.1%

The government has retained 7.1% interest rate for PPF investments for the July-September 2026 quarter. PPF rates, along with those of other small savings schemes, are reviewed periodically; therefore, investors should not assume the same rate will apply to new PPF investments over the 15 years.

Growth of monthly PPF contributions

For investments of ₹1,000, ₹5,000 and ₹10,000, assuming a constant rate of 7.1% and monthly deposits, the estimated figures are shown below.

Key features of PPF investments

The salient features of PPF investments and their associated factors are as follows:

1. PPF has an initial tenure of 15 years.
2. This can be subsequently extended in 5-year blocks.
3. Deposits between ₹500 and ₹1.5 lakh can be made in a financial year.
4. Annually, 12 deposits are permitted.
5. The promised interest rates can be amended in future.

Another key aspect of Public Provident Fund (PPF) investments is their tax treatment. Eligible contributions qualify for deductions under Section 80C, subject to applicable tax laws and regulations. Interest earned on PPF accounts is tax‑free under prevailing provisions. In addition, loans and partial withdrawals are permitted, subject to scheme conditions.

Therefore, at 7.1%, a ₹1,000 monthly investment can grow to roughly ₹3.25 lakh, whereas a ₹10,000 monthly investment can grow to ₹32.55 lakh over 15 years.

To ensure long-term economic growth, investors should understand the basic features of such small savings schemes and consult certified financial advisors before investing.

The Employees’ Provident Fund (EPF) and the stock market can both help build long-term wealth, but they are fundamentally different products.

EPF is designed around disciplined retirement savings and comes with employer contributions and social-security benefits. 

Equity investments offer greater flexibility and potentially higher returns, but with significantly higher market risk. 

The Employees’ Provident Fund Organisation (EPFO), in a recent Youtube video, has highlighted six key differences between EPF and equity investments. For salaried investors, understanding these differences can help put both options in the right place within a retirement portfolio. 

1. EPF contributions are linked to employment; equity investment is voluntary

For employees covered under the EPF law, contributions are made regularly through the payroll system. This creates a disciplined savings mechanism because the employee does not need to decide every month whether to invest.

Investing in shares is voluntary. Investors decide how much to invest, which securities to buy and when to enter or exit the market. 

EPF withdrawals are also governed by prescribed conditions and purposes, while shares can generally be sold when the investor chooses, subject to market conditions and applicable rules. 

2. EPF gets an employer contribution

This is one of the biggest differences between the two. 

Under EPF, contributions are made by both the employee and the employer, subject to the applicable rules. The employer’s contribution therefore adds to the employee’s retirement accumulation. 

When an individual buys shares, there is no equivalent contribution from the employer or another party. The investment is entirely funded by the investor.

Therefore, comparing only EPF interest with stock-market returns can be misleading because EPF also involves an employer contribution. 

3. EPF offers greater stability; equity returns fluctuate

EPF interest is declared for each financial year, providing greater predictability to savers than equity investments. 

Shares, on the other hand, are exposed to market movements. Prices can rise or fall because of company performance, economic conditions, interest rates, global events and investor sentiment. 

Equities may generate higher returns over long periods, but those returns are not guaranteed. Investors also have to be prepared for temporary or prolonged periods of losses.

4. EPF comes with tax and social-security benefits

EPF is part of a wider employee social-security framework rather than being simply an investment account. 

Eligible employees can receive benefits under the Employees’ Pension Scheme (EPS). The Employees’ Deposit Linked Insurance (EDLI) scheme also provides insurance benefits, subject to the applicable conditions. 

EPF also receives favourable tax treatment under the prevailing rules, although this is subject to eligibility and prescribed limits. 

Equity investments do not provide these employment-linked pension and insurance benefits. Capital gains arising from the sale of shares can also be taxable, depending on the nature and holding period of the investment and the applicable tax rules.

5. EPF is designed for retirement stability; equities carry market risk

EPF is structured to build a retirement corpus gradually through regular contributions. Its relatively stable nature can make it useful for investors who want a predictable component in their retirement savings. 

The stock market works differently. Even a fundamentally strong company can see its share price fall sharply during a market correction. 

This does not make equities unsuitable for retirement planning. For younger investors with a long investment horizon, equity exposure can provide an important source of long-term growth. But investors must be able to tolerate volatility.

6. The two investments have different objectives

The fundamental difference is the purpose they serve. 

EPF focuses on disciplined retirement savings and financial security after employment. Its structure combines regular contributions, employer participation, interest and social-security benefits. 

Equity investing is primarily a wealth-creation route. Its potential returns are linked to the performance of companies and financial markets, and therefore depend on the investor’s risk-taking capacity and investment horizon. 

What should salaried investors do?

The comparison does not necessarily mean an investor has to choose one over the other. 

For many salaried employees, EPF can serve as the relatively stable foundation of their retirement corpus, while equities can provide additional growth potential. The appropriate mix will depend on age, income, existing savings, retirement goals and ability to withstand market volatility.

A younger investor may have more time to absorb equity-market fluctuations, while someone nearing retirement may place greater importance on protecting the corpus already accumulated. 

The key point is that EPF and equities should not be judged only by their headline returns. EPF combines retirement savings with employer contributions and social-security benefits, while equities provide greater flexibility and potentially higher long-term growth at the cost of greater uncertainty. 

For retirement planning, the more relevant question is therefore not which one is universally better, but how much of each an investor should hold based on their financial goals and risk capacity.

An incorrect date of joining or exit in your Employees’ Provident Fund (EPF) record may look like a routine clerical error, but it can create problems when you transfer your PF, withdraw the balance or establish your pensionable service.

The issue is particularly important for members covered by the Employees’ Pension Scheme (EPS), where the length of eligible service is a key factor in determining pension eligibility. EPFO’s pension manual states that a member generally needs 10 years of eligible service to qualify for a member pension.

Why wrong EPF dates can become a problem

Your date of joining (DoJ) and date of exit (DoE) form part of the employment history maintained against your Universal Account Number (UAN). If either date is recorded incorrectly, your service history may not accurately reflect the period for which you worked and contributed.

This matters most when you change jobs. EPFO says updating the date of exit from the previous employment is mandatory for an online PF transfer. If the previous employer has not recorded the exit date, the transfer process can therefore run into problems.

A wrong exit date can also affect subsequent contribution records. EPFO’s revamped electronic challan system states that contributions can be remitted only for the period between the valid date of joining and date of leaving. If a leaving date has been entered incorrectly, contributions for a period after that date require correction of the exit information.

The implications can be more significant for EPS. EPFO’s pension manual calculates actual service using the date of exit and date of joining, after accounting for factors such as non-contributory periods. Since 10 years of eligible service are generally required for member pension, an incorrect employment timeline could become important for someone close to that threshold.

However, an incorrect joining or exit date does not automatically mean that EPF interest stops or that the existing PF balance is erased. EPFO says interest is calculated on monthly running balances. The amount of interest depends on the balance and contributions credited to the account.

How to correct an incorrect joining or exit date

The responsibility for maintaining accurate employment records primarily lies with the employer, but EPFO has simplified the process for members.

In January 2025, EPFO announced that members with Aadhaar-validated UANs could update several profile details themselves, including their date of joining and date of leaving, without uploading documents in eligible cases. For older UANs issued before 1 October 2017, employer certification may still be required in certain cases.

For a missing exit date, EPFO’s FAQ says members can update it themselves after 60 days from leaving employment. The process involves logging into the member portal, going to Manage > Mark Exit, selecting the relevant PF account, entering the date and reason for exit, and authenticating through Aadhaar-linked OTP.

Employees should therefore check their EPF service history whenever they leave a job, rather than waiting until they need to transfer or withdraw their savings. A simple mismatch can become much harder to resolve if it remains unnoticed for years.

Checking the DoJ, DoE, employer details, contribution history and service records periodically can help ensure that the PF account reflects the employee’s actual employment history before a transfer, withdrawal or pension claim is made.

The Employees’ Provident Fund Organisation (EPFO) has urged establishments to utilize the Employees’ Enrolment Campaign, 2026 (EEC 2026) notified with effect from 29 June 2026, which provides a special one-time opportunity to enrol eligible employees who remained outside EPF coverage during the period 1 April 2009 to 31 March 2026.

The Campaign will remain open up to 31 October 2026 and is aimed at facilitating voluntary compliance by employers and extending the benefits of provident fund, pension and insurance to eligible workers.

Under EEC 2026, eligible employers can declare and enrol employees who were left out of EPF coverage during the prescribed period and are alive and continuing in employment with the establishment on the date of declaration. The Campaign provides specified relaxations to facilitate regularisation of past compliance, including waiver of the employee’s share where it was not deducted earlier, subject to the conditions of the Campaign.

Employers are required to complete the enrolment and remittance process through the prescribed online mechanism. A Face Authentication-based UAN is to be generated through the UMANG App for each declared employee, and contributions are to be remitted through the Electronic Challan-cum-Return (ECR).

The Campaign is intended to benefit establishments and workers by providing a structured mechanism for bringing eligible employees within the statutory social security framework. Employers are encouraged to review their employment and wage records and identify eligible employees who may have remained outside EPF coverage during the prescribed period.

EPFO is also undertaking extensive awareness and outreach activities to disseminate the salient features of EEC 2026 among employers, employees, establishments, contractors and other stakeholders. Ministries and Departments of the Government of India, State Governments and Union Territories, Public Sector Undertakings, Autonomous Bodies and other organisations are being encouraged to facilitate wider dissemination of the Campaign among establishments and service providers under their administrative control.

Employers are encouraged to make use of this one-time opportunity and complete the enrolment of eligible employees before the Campaign closes on 31 October 2026.

An Employee Provident Fund (EPF) account does not necessarily stop earning interest when an employee leaves a job or retires. The point at which interest stops depends on the member’s age and when the account becomes classified as inoperative.

The distinction matters for employees who leave their jobs before the usual retirement age, as well as those who retire after 55 and leave their EPF balance untouched.

The Employees’ Provident Fund Organisation (EPFO), in its latest clarification, said an EPF account becomes inoperative and stops earning interest after the applicable three-year period following retirement for members retiring at or after 55. EPFO’s FAQ also clarifies that members retiring before 55 can continue to earn interest until they reach 58.

Retire before 55? Your EPF can earn interest until 58

Consider an employee who retires voluntarily at 52. The person will no longer receive fresh EPF contributions from an employer, but the existing balance does not immediately become inoperative.

Under EPFO’s current rules, an account in such a case can continue to earn interest until the member turns 58. This means the three-year period is not simply counted from the date of an early retirement when determining when the account becomes inoperative.

EPFO’s FAQ specifically states that even if an employee voluntarily retires at 50, interest can continue until the member reaches 58.

This makes the age of retirement important. An employee retiring at 50 and another retiring at 56 may therefore see different timelines for when their EPF accounts stop earning interest.

What happens if you retire at 55 or later?

The rule works differently once an employee retires at or after 55. EPFO says an EPF account becomes inoperative 36 months after retirement in such cases. Once it becomes inoperative, no further interest is credited to the account.

For example, an employee retiring at 58 can earn interest for another three years, with the account becoming inoperative at 61. Similarly, someone retiring at 60 can continue to earn interest until 63, according to EPFO’s FAQ.

The important point is that inoperative does not mean the EPF money disappears or the member loses the right to claim it. EPFO’s rules provide for payment of the balance when the member makes a valid claim.

For employees who change jobs rather than retire, leaving an old EPF account untouched is generally not the preferred route. EPFO advises members who continue working in an EPF-covered establishment to transfer the balance to their new account. Retired members can withdraw the amount, subject to the applicable rules.

The broader takeaway is that an old EPF balance should not be treated as a dormant investment that will earn interest indefinitely. Members should understand when their account is likely to become inoperative and keep their UAN and EPF records updated, particularly when they change jobs.

An recent case involving a legal conflict between a father and daughter over ownership of a PPF account has put the focus on parental financial boundaries. The daughter sued her father for withdrawing all funds from her PPF account before she could claim it upon maturity.

Aggrieved by her father’s action, she approached the court, alleging that he had falsely withdrawn over ₹8 lakh and closed the PPF account in 2016, claiming that the money would be used towards her education and maintenance expenses.

The complainant, now a college student, complained that she was facing difficulties in funding her education, particularly after her parents separated due to a marital discord and she began living with her mother.

The father later argued that the amount should be adjusted against maintenance paid to his daughter and wife. The Delhi High Court, however, rejected his argument and upheld the decree directing him to return the entire Public Provident Fund (PPF) corpus, along with 8% annual interest.

Can parents withdraw funds from their child’s PPF?

Yes, a parent or guardian can withdraw money from their child’s PPF account in certain circumstances, but the funds cannot be used for the parent’s personal expenses, said Aditya Chopra, Managing Partner at The Victoriam Legalis (TVL).

He further clarified that while the account may be operated by the parent when the child is a minor, the savings are held for the child’s benefit and only they are entitled to them upon attaining the age of 18.

Additionally, a parent cannot appropriate or adjust a child’s investment towards the discharge of the parent’s independent legal obligation to maintain the child, said Apoorva Pandey, Advocate at Delhi High Court.

“Where funds are invested in the child’s name for the child’s benefit, the parent, even as guardian, holds such funds in a fiduciary capacity and cannot utilise them to offset maintenance obligations,” she added.

What a parent can do with the funds

A parent or guardian’s role in a child’s PPF account is limited to operating and closing the account when it’s time for a handover. For instance, closing a minor’s PPF account on maturity is not, by itself, improper.

They can also make withdrawals if the money is meant to be used for the child’s education, medical treatment, or other legitimate upbringing. But, that does not mean they can deprive the child of basic maintenance.

Parents must continue to meet their maintenance obligations towards the child, from their own resources. Similarly, in cases where a court has separately ordered maintenance for a spouse, that too must be funded by the parent and not from the child’s PPF savings.

Once the child turns 18, the guardian’s role comes to an end. The parent is then expected to hand over control of the PPF account to the child, along with its full accrued balance for their expenses.

Can both parents contribute in a child’s PPF account?

As per specified rules, both parents cannot invest ₹1.5 lakh each in their child’s PPF account. If they do, the total annual contribution will be raised up to ₹3 lakh, which is not permitted. Just like a regular PPF account, a minor’s account cannot receive more than ₹1.5 lakh in total contributions in a financial year, irrespective of whether the money is deposited by one parent or both.

An individual can contribute only up to ₹1.5 lakh per financial year across their own PPF account and the accounts of their minor child. In simple terms, if a parent contributed to both their own PPF account and their child’s PPF account, the combined contribution should not exceed the threshold.

Any contribution beyond the prescribed limit does not qualify for tax benefits and may not earn interest under the PPF rules.

The Employees’ Provident Fund Organisation (EPFO) has eased rules governing partial withdrawals from PF, giving members greater flexibility to access their savings when they are dealing with financial emergencies such as unemployment, medical treatment, education or housing needs.

As per the latest EPF framework, notified last month, members can withdraw 75% of their provident fund balance for the above mentioned needs. The remaining portion remains invested as a safety net for your future needs.

In addition, the minimum membership requirement for most advance EPF withdrawals has been standardised at 12 months, replacing multiple service-related conditions that used to range up to seven years.

When can you withdraw 75% of your PF balance?

The Ministry of Labour and Employment has also simplified the broader withdrawal framework. The previous system, which had 13 separate categories of partial withdrawals with different eligibility conditions, has been consolidated into three broad categories. These include:

• Essential needs: It covers medical treatment, education and marriage.
• Housing needs: This category covers withdrawals for buying, constructing, repairing or renovating a house or property, as well as certain housing loan-related requirements.
• Special circumstances: Members can withdraw up to 75% of their EPF balance under this category without having to specify a particular reason.

Unlike the earlier framework, the eligible withdrawal amount now includes the employee’s contribution, the employer’s contribution and the interest earned, making the amount available to members larger than before in many cases.

EPF withdrawal during unemployment

One of the biggest changes concerns how much of their provident fund corpus employees can withdraw if they resign without having another job offer or lose their job for any other reason.

EPF members can now withdraw up to 75% of their EPF balance immediately after becoming unemployed. Meanwhile, the remaining 25% of the EPF balance will become available only after you complete 12 months of continuous unemployment.

Under the old EPF Scheme, 1952, a member who remained unemployed for two months after leaving service could withdraw the entire PF balance, and lakhs of employees used the provision that way between jobs.

How much can you withdraw for medical needs?

Medical treatment falls under the essential-needs category, with the revised rules giving individuals greater flexibility to use their EPF savings for urgent or substantial medical expenses.

Unlike some other withdrawal categories, illness-related withdrawals are not subject to a fixed limit on the number of times a member can seek an advance, subject to the applicable rules.

EPF withdrawal for education and marriage

For education, members can make withdrawals up to 10 times during their EPF membership, while marriage-related withdrawals can be made up to five times, as per the notified rules of the new framework.

The amount eligible for withdrawal is linked to the member’s PF balance and is subject to the conditions prescribed under the scheme.

The EPF interest rate is 8.25% per annum for the financial year 2025–26. This rate was last processed and credited to over 34 crore member accounts on July 15, 2026, as announced by the government earlier.

More than 21 lakh Employees’ Provident Fund (EPF) accounts were marked as inoperative in 2023-24, with a balance of around ₹8,505 crore, the government informed the Rajya Sabha on Thursday, August 13.

The issue was raised by Neeraj Dangi, who sought details from the Minister of Labour and Employment on the number of inoperative PF accounts and the amount lying in them from 2020-21 onwards. He also asked about the claims settled, reasons behind the increase in such accounts and the measures being taken to help EPF members claim their money.

What did the govt say about inactive EPF accounts?

In response to the question, Minister of State for Labour and Employment Sushri Shobha Karandlaje, said the financial year-wise number of inoperative accounts, the amount lying in them and the amount of claims settled are based on the Employees’ Provident Fund Organisation’s (EPFO) consolidated annual accounts.

The number of inactive PF accounts has risen sharply over the last few years. In 2022-23, there were around 17.4 lakh such accounts with a balance of around ₹6,805 crore, compared with 13.4 lakh accounts holding almost ₹5,000 crore in the preceding year, as per data shared by the government.

In contrast, the pace of EPF claim settlements has increased only modestly over the same period. Here’s a year-wise breakdown:

Source: Rajya Sabha

Why are so many EPF accounts lying inactive?

The minister said that the primary reason for the increase in the number of inoperative accounts is the non-filing of claims by the members after exiting service. Employees generally have the option to either initiate a transfer process while switching employers, whereas those with at least five years of continuous service can also withdraw their funds without any tax liability.

EPFO continues to give you interest even after you stop working or leave your job, until you turn 58. However, if you fail to withdraw your money post that, the interest stops getting credited to your PF account and it becomes inoperative.

She also pointed to the KYC updation drive involving Aadhaar seeding. According to the government, accounts that had not previously been classified as inoperative because the dates of birth of those members were unavailable have now been categorised as inoperative.

What steps were taken by the govt to fix the issue?

The government said it has taken some measures to identify and categorise inoperative EPF accounts with unclaimed accumulations based on the availability and status of KYC details.

A major update announced recently is the provision for auto-initiation of EPF claims that has been incorporated in the new EPF Scheme, 2026. It aims to facilitate direct credit of accumulations to Aadhaar-seeded bank accounts.

In addition, EPFO has undertaken outreach and awareness initiatives through social media platforms and the organisation of Nidhi Aapke Nikat (NAN) 2.0 camps to disseminate information among employers and employees regarding EPF services and inoperative accounts, the response read.

The Employees’ Provident Fund Organisation (EPFO) has issued 1,49,806 pension payment orders for higher contributions to retired applicants in line following the November 2022 Supreme Court order, PTI reported.

This was shared by Shobha Karandlaje, Minister of State (MoS) for the Ministry of Labour and Employment, in a written reply to Lok Sabha this week. The orders come following the apex court’s direction to the Centre to facilitate higher contribution to the pension scheme as per their actual wage so that members can get higher benefit.

‘Consider enhancing minimum pension benefits’

A day later, BJP Rajya Sabha member K Laxman asked the Centre to also consider enhancing minimum pension benefits through a special mention in the house, PTI reported. He stated that “statutory minimum pension remains ₹1,000 while the cost of food, medicines and healthcare has increased substantially over the years”.

Seeking to draw the government’s attention to the issue of “millions of retired workers across the country”, Laxman said there is a need to strengthen social security under EPS.

He noted that workers’ unions have represented that the minimum pension may be enhanced linked to inflation through an appropriate mechanism and suggested that affordable healthcare support for pensioners and spouses also be considered.

EPFO: Pension scheme disbursal in numbers

• The ministry received 15,24,365 claims under contribution for higher wages for higher pension, as per the MoS. Of which, 11,595 were pending till 5 August.
• As of 31 March, the total number of pensioners under the Employees’ Pension Scheme (EPS) is 85,84,604; and total disbursed under EPS till 31 March is ₹15,819.28 crore.

• The minister informed the House that the EPS 1995 has been superseded by EPS 2026. “The government is committed to ensuring robust social security coverage to members of EPFO schemes while taking into consideration the sustainability of the fund and the future liabilities thereon,” she added.
• The government is providing a minimum pension of ₹1,000 per month to the pensioners under the EPS 1995. For this, 1.16% of wages is provided annually towards EPS to the EPFO by the Centre. For the contribution, employers provide 8.33% of wages up to ₹15,000 per month.
• All benefits under the scheme are paid out of such accumulations. The fund is valued annually as mandated under paragraph 32 of EPS, 1995, she added.

How EPFO members can track claims — Umang app

• Download the Umang app from the Google Play Store or Apple App Store.
• Register on the app with your Aadhaar-linked mobile number and set a 4-digit M-PIN (remember this for future login).

• After signing in, search for EPFO under the “All Services” section and on the main service page, tap on “Employee Centric Services”.
• Select the option labelled “Track Claim” (sometimes listed under “General Services” as “Know Your Claim Status”).
• Input your 12-digit Universal Account Number (UAN) and click Get OTP.
• Enter the OTP sent to your registered mobile number and click Login or Submit.
• Your screen will display all claims made under that UAN. Click on a specific Claim ID to see detailed information, including the Tracking ID, Claim Type, and current Claim Status.

Track EPF claim — Using portal

• Log in to the portal — unifiedportal-mem.epfindia.gov.in/memberinterface.
• Click Online Services in the top navigation bar and select Track Claim Status.
• Your Tracking ID, Form Type, and current status will appear.

Track EPF claim — SMS

To check claim via SMS, send a message from your registered mobile number (linked with UAN) to 7738299899 in the following format:

• EPFOHO (space) UAN (space) Language code
• Example — EPFOHO 123456789012 BEN

The language codes are ENG (English), HIN (Hindi), PAN (Punjabi), GUJ (Gujarati), MAR (Marathi), KAN (Kannada), TEL (Telegu), TAM (Tamil), MAL (Malayalam), BEN (Bengali).

You will receive an automated reply with your claim status or account balance information.

Track claim — Missed call, toll-free call

• Give a missed call from your registered mobile number to 9966044425 to receive an automated reply with claim status or account details.
• Or call the EPFO’s toll-free number: 1800 118 005 or 1800 114 470 and ask for the status.

When a company deducts money from an employee’s salary towards the Employee’s Provident Fund (EPF) and adds the matching employer contribution, the amount must be deposited with EPFO by the 15th of every month.

EPF is a government-backed savings scheme, in which both employee and employer contribute 12% each of the employee’s basic salary and dearness allowance. According to the EPF-2026 framework, this contribution is capped at ₹1,800 for both the parties, though they can choose to contribute more funds into the scheme on a voluntary basis.

However, delays in depositing these dues are not uncommon, and such situations often leave employees worried about whether a late deposit could affect the interest credited to their EPF account.

Will delayed payments affect your PF interest?

No, the responsibility for depositing EPF contributions with the Employees’ Provident Fund Organisation (EPFO) lies entirely on the employer, and the dues must be deposited within the prescribed timeline mentioned above.

If an employer deducts PF from an employee’s salary but fails to deposit it on time, the delay can attract interest liability and penal damages for the employer under the rules prescribed by the retirement fund body.

“After realizing the dues, the PF members will be given full interest for each due month and it will in no way effect the interest due to members on the contributions period. The employer shall be charged penal interest under section 7Q and penal damages under section 14B of the Act,” the EPFO FAQ read.

Eligible firms can now settle pending EPF damage cases at reduced rates

EPFO in June introduced a six-month window under its Vishwas 2026 scheme, giving eligible establishments an opportunity to settle pending EPF damages cases at reduced rates. The scheme aims to reduce the increasing number of court disputes over employers’ non‑payment or delayed payment of EPF dues.

In many cases, employers challenge these penalties by stating that they are not at fault or facing financial crunch in paying the high rate of penalty, leading to prolonged litigation and a buildup of pending cases.

The Vishwas Scheme seeks to address this by offering reduced penal damage rates, encouraging employers to settle their outstanding EPF liabilities quickly and helping speed up recovery of dues for employees.

The penalty rates were revised in June 2024, replacing the earlier graded structure with a uniform penal damage rate of 1% per month for delayed EPF payments. However, with litigation over delayed remittances continuing to rise, the EPFO later introduced the Vishwas Scheme, which provides lower penalty rates for short-period defaults to encourage faster settlement of dues.

The penalty rates were revised in June 2024, replacing the earlier graded system with an uniform penal damage rate of 1% per month for delayed EPF payments. However, with increasing volume of litigation, EPFO introduced lower penalty rates for short-period defaults.

Under the EPFO Vishwas Scheme, the rates were set at:

• 0.25% if the default lasts for up to two months
• 0.50% for defaults up to four months
• 1% per month for a more than four months

The settlement window runs from 29 June to 29 December 2026, giving eligible establishments six months to avail themselves of the scheme.

As of August 14, eligible establishments have more than four months remaining to review their pending cases and apply for settlement under Vishwas 2026.

Several EPF subscribers have previously reported that their service history on the EPFO member portal showing overlapping employment records, missing companies or incorrect joining dates after the retirement fund body’s online portal underwent a major IT system migration.

Such errors may look minor, but they can create problems while transferring PF after changing jobs, withdrawing PF, calculating EPS service, or completing background verification with a new employer. If you are still facing such issues, here are the details you need to check immediately along with the steps you can take to ensure your requirements are not affected.

Verify that all employers are linked to the same UAN

The Universal Account Number (UAN), a unique 12-digit number, is assigned to every EPF member and remains the same throughout their career no matter how many times they switch companies.

Problems can arise if an employee does not share their existing UAN with a new employer, leading to the creation of a second UAN, or if previous employer does not update the employee’s exit date resulting in inactive or duplicate UAN.

This can complicate and delay PF transfers later or even lead to missing or split service history. Log in to the UMANG app and check whether all your previous and current PF accounts are linked under one active UAN.

Check the date of joining and exit

One must compare the joining date shown in the unified member portal with your appointment letter, salary slips, or employment contract. An incorrect date of joining can make it appear as if you were working for two employers at the same time, causing issues during background verification in a new company.

Meanwhile, if your previous employer has not updated the date of exit, the EPFO system may continue to show that employment as active.

Review monthly PF contributions

Don’t forget to open your EPF passbook and check whether contributions are visible for every month you worked with that particular employer. Missing contribution entries may indicate either a reporting error or a deposit issue.

Confirm KYC details

Salaried employees must make sure that their Aadhaar, PAN, and bank account details are verified. Mismatched KYC information can also prevent proper linking of service records for the individual.

What to do next if the service history is wrong

All members with UANs issued before 1 October 2017 must submit an online joint declaration that requires employer approval. This will ensure transparency and proper alignment of such members.

If the employer is unavailable, all members of closed establishments or those whose employers cannot be contacted may submit a joint declaration, signed by an authorised officer, along with supporting documents, directly to the retirement fund body’s office.

In case a UAN is not Aadhaar-validated, is not available, or the request is made by the claimant after a member’s demise, a physical joint declaration must be submitted through the employer for EPFO approval.

You can also raise a complaint online through EPFO’s grievance portal (https://epfigms.gov.in/grievance/grievancemaster), along with submitting all supporting documents such as appointment letters, relieving letters, salary slips, Form 11, Form 16, UAN service history, PF contribution records and proof of actual joining and exit dates.