EPFO – Employee Provident Fund Organization

• Team Antworks

EPFO or the Employees’ Provident Fund Organization, is a statutory body created by the Indian Government. The EPFO is one among India’s largest social security organizations since it covers a vast number of beneficiaries and undertakes a high financial transaction volume. 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.

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 –

1. Establishments listed under the list of factories provided as per the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
2. 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
3. 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 categories), 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 enter 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 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.

EPFi Grievance Management System

EPFO has also provided an online portal called EPFi 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 categories), 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 inquire about pension payment. The details that are to be provided on this portal are- the office where a 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 an 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 you 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 to 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 an 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.
• 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 were 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.

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 numbers 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