Established on November 15th, 1951, the Employees' Provident Fund Organisation or EPFO is the Indian government’s initiative to provide social services and financial assistance to every resident Indian who is employed. The EPFO was supported by Employees’ Provident Funds Act, 1952 under the Ministry of Labor and Employment, Government of India, which laid the legal grounds. The various schemes under this program are Employees’ Pension Scheme (EPS), Employees’ Provident Fund Scheme (EPF) and Employees’ Deposit Linked Insurance Scheme (EDLI). These schemes are applicable all over India,(Jammu and Kashmir has also been included since 31st October, 2019).
Update on EPFO 3.0 Launch in 2025
EPFO 3.0, initially planned for a June 2025 rollout, has been delayed due to technical testing and validation issues to ensure security and smooth functioning before launch. Expected upgrades include ATM and UPI-based PF withdrawals, faster online claims, simplified death claim settlements, and mobile-friendly dashboards. Some other speculated features may include real-time fund tracking, AI chatbot support, smart alerts for KYC or contributions, a secure e-document vault, and enhanced employer portals for easier compliance. Together, these enhancements are expected to make PF access faster, more transparent, and user-friendly.
The overall structure of the EPFO across India is as follows.
Each of the states in India is divided into zones headed by an Additional Central Provident Fund Commissioner. This is further represented by regional offices headed by the Regional Provident Fund Commissioners (RPFC) (Grade I), assisted by Regional Provident Fund Commissioners (Grade II). Every district in a state has an Enforcement Officer who is responsible for inspecting and overseeing the local establishments and grievances.
For all tax paying individuals who are part of the working class, the EPFO is applicable. The services offered by the Employee Provident Fund Organisation are provided to employees, their employers, pensioners and international workers. Read more to know in-depth details about EPFO’s services.
Applicability of the Act
Schedule 1 of the Employees’ Provident Funds & Miscellaneous Provisions Act, 1952 provides a listing of all the factories and establishment that have to adhere to the rules as stated in the Act.
The Act is applicable to:
Establishments listed under the list of factories provided as per the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952.
Establishments that do not come under the specifications laid down by the Act, but in which the Employer as well as a majority of the employees voluntarily wish to participate.
Establishments that already have a PF code, but wish to be allotted another PF code for its subsidiary unit or branch, for the benefit of convenient administration. For this purpose, they need not register again but can use the ECR login and fill Form 5A and submit it online.
This is the second most important role played by the EPFO. The entire process can be done through the internet via Online Registration of Establishment (OLRE) portal. OLRE was introduced in order to allot Employees’ Provident Fund Code numbers to establishments. The portal also provides access to Electronic Challan cum Return (ECR) login.
The employers can find out their UAN number from the official website of EPFO - unifiedportal-mem.epfindia.gov.in/memberinterface. Once you login, you need to provide basic details such as the EPFO office, establishment code, the establishment’s extension number and the mobile number registered in the ECR portal. Next you need to submit these details to generate an OTP and authenticate your identity. Once the OTP is generated and authenticated, you can see all relevant details of the UAN.
The employer can download KYC details through the same steps mentioned above, in case there is erroneous KYC data. They can rectify the same from the online portal.
An employer can address any related grievances through the EPFO grievance management system. The employer has to fill an online form with the following details such as basic status (EPF pensioner/employer/EPF member/any other category) of the aggrieved, PF account number, the area under which the account holder’s PF office falls, name and address of the Organisation along with the details of the complainants such as the name, address and other contact details.
Next, the employer has to choose the type of grievance that he wishes to raise with the following details such as PF withdrawal or final settlement, transfer of PF accumulations, scheme certificate, pension settlement, issue of PF slip, payment of insured amount, misplaced cheque and other categories. Post submission of these details, the employer is issued a grievance registration number in order to check the status of the complaint.
In order to generate a user ID and password, the employer has to register with the e-sewa portal and login to the e-sewa website where they have to upload the Electronic Challan cum Return (ECR) long with the digital signature of the employer.
Online transfer of employees account / Claim settlement
Every time an individual switches jobs within a single financial year, the money contributed by them to their respective PF account has to be transferred to their new employer. The sum transfer can be done both online and offline. Online transfers are generally more preferred over offline transactions as it is more convenient and it allows an employee to keep track of their claim status with regular updates on the same.
Under this facility, the principal can be interlinked with the respective employer contractors. The principal employer is required to upload the details with respect to the contract workers/work orders/outsourced job contracts extend coverage of EPF to more eligible employers.
The Pradhan Mantri Rojgar Protsahan Yojana (PMRPY) scheme is offered by the Government of India to respective employers where the Government of India makes payments towards the pension scheme of the employee. The primary intention of the government is to provide employment as well as social security to the people.
TRRN Query: It refers to the Temporary Return Reference Number (TRRN). The status of a TRNN can be checked online.
Helpdesk: There exists two separate helpdesk facilities catering specifically to employers and employees. The employer can raise their queries via phone call or email.
e-Seva for UAN Members: If an employee has their UAN number, they can register for the e-Sewa service using this number by logging into the online e-sewa service. Once you have logged in, you can download the UAN card, account passbook, update KYC details and check their employer’s member ID.
EPFO grievance management system (EPFiGMS) for Employees: Employees can raise and address grievances under the EPFO grievance management system (EPFiGMS) for Employees. To register a complaint online, an employee needs to fill a form under the Register Grievance Tab available on the web portal at EPFiGMS.gov.in. You need to mention the type of grievance and upload along the relevant documents in the portal. Once you have submitted the form, you will receive a grievance registration number in order to check the status of your complaint.
UAN generation status: Employees can know the details of their UAN from the EPFO portal and enter the details of the PF number such as concerned state code, office code, region code, establishment code, extension code and the account number.
Online transfer of Employees’ Account / Claim Settlement: Under this facility, every employee with a UAN can transfer their EPF sum online from the portal - epfindia.gov.in, in case they have recently migrated employers. To begin with, you need to select the Online Transfer Claim Portal tab to check if your former and later EPF accounts are eligible for an OCTP. If you are, then you need to select the type of document and fill the account number and contact number to gets access to the Claim Application. Once you submit, you will receive a pin code via SMS. This pin is required to gain access to the claim form for PF transfer.
COC Application Form: This refers to a certificate of coverage (COC) application form. The COC application form can be filled online with the following information such as the name and registered address of the employer and the employee.
Inoperative Accounts Helpdesk: Apart from the general helpdesk, there is a separate helpdesk facility for inoperative accounts. The helpdesk assists employee members in tracing their accounts and combining it with their present account or withdraw money from the same.
UAN Helpdesk for Employees: In order to utilise UAN helpdesk for employees, an employee has to register for this service and choose the particular problem that they are facing with respect to their PF account. The various options are Pending KYC with employer, UAN activation, Claim status and passbook details.
If you are a first time user, you need to select ‘What is my UAN’ section in order to generate your UAN number. For this you need to enter basic details such as the member ID, EPF Office details, region, member name, father’s name, current mobile number, date of birth, etc.
The Government of India has extended social security of EPFO to Indians (International Workers) working abroad by signing various agreements with different countries across the globe. The countries that have signed the agreement with the Government of India are - Austria, Germany, Switzerland, Belgium, France, Denmark, Netherlands, Luxembourg, Finland, Hungary, Norway, Sweden, Czech Republic, Republic of Korea, and Canada.
The international workers have to apply for a COC application form EPFO’s online portal. It is mandatory for the international workers to have the following identity proofs to complete their application for the UAN - Aadhar Card, PAN card, passport or the voters ID.
The three schemes offered by the Employees Provident Fund Organisation are:
Employees’ Provident Fund Scheme (EPF).
Employees’ Pension Scheme (EPS).
Employees’ Deposit Linked Insurance Scheme (EDLI).
Features of this scheme:
The deposits are made regularly on a monthly basis.
The amount to be contributed towards this fund is fixed and is pre-decided along with the interest.
The amount of interest and total deposit amount is tax free.
This amount can also be withdrawn by the nominee or the legal heir of the employee post-death or can be withdrawn by the employee post resignation.
Under this scheme, the sum is contributed equally both by the employer as well as the employee on a monthly basis. The fixed contribution rate depends upon the employee’s basic pay along with the dearness allowance received.
This rate stands at 12%. It might stand at 10% if:
A company employs a maximum of 19 workers.
An Industry is declared as a sick mill by the BIFR.
An Organisation is suffering annual loss much more as compared to their net value.
It is a Coir, guar gum, beedi, brick and jute business.
An Organisation is operating under a wage limit of ₹6,500.
Mentioned below are the various benefits of having an EPF scheme.
The contribution made by the employee equal to 12% of the basic salary while the contribution made by the employer is equal to 12% and 8.33%, subject to a maximum of Rs. 541 goes towards the EPS scheme and the remainder is added to the provident fund of the employee.
The EPF amount can be withdrawn for any personal expense such as marriage or higher education of the child.
Withdrawals are allowed only if the account holder has served for a minimum period of 7 years in an Organisation.
The account holder can also utilize the balance in his Employees’ Provident Fund account if he requires funds for buying a house, construction, repair or renovations or payment of the home loan.
If the account holder wants to repay his housing loan, he can withdraw a maximum of 3 years’ wages from his account if he has completed 10 years of service.
For construction or buying a new house, a maximum of 3 years’ wages can be withdrawn from the EPF account after completing 5 years of service.
For meeting any medical exigency too, withdrawals from the balance of EPF account are allowed.
Withdrawals are allowed only for major surgeries and treatments or to individuals who are suffering from critical ailments such as cancer and heart related ailments.
The EPF can also be used for buying equipment required for physically handicapped individuals.
Under this scheme, the entire contribution made by the employee is directed towards their provident fund account, while the contributions made by the employer is divided into 3 parts vis-à-vis the Employees’ Provident Fund account, EPS account and an EDLI account. This scheme was implemented in the year 1995 as per the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952.
An EDLI scheme is an assurance benefit scheme linked to the contribution made by the employee and the employer towards the Employees’ Provident Fund. It is a comprehensive group term insurance plan which was implemented in the year 1976.
The claim amount is decided based on the last drawn salary of the employee.
The claim amount is limited to 30 times the last drawn salary or ₹6 lakhs whichever is less.
There is a bonus which is equal to 50% of the balance in the Employees Provident Fund account or Rs 1.5 lakhs whichever is less.
The total amount payable under the Employees’ Deposit Linked Insurance Scheme is limited to Rs 7.5 lakhs.
Administrative charges incurred in the transfer of funds are borne by the employer.
The family of Provident Fund account holders is entitled to receive the benefits of the Employees’ Deposit Linked Insurance Scheme, if they die prematurely.
The amount payable in case of death of the employee is calculated based on the Employees’ Deposit Linked Insurance (Amendment) Scheme, 2011.
The amount payable is defined as highest of the following:
20 times the monthly salary of the deceased in the last 12 months immediately prior to the month of death.
There is a limit on the monthly basic salary which is Rs. 6,500. Thus, the maximum amount payable in this instance is (6500*20) = Rs. 1.3 lakhs.
The average balance in the Provident Fund account of the deceased in the last 12 months immediately prior to the month of death.
If the average balance is lower than Rs. 50,000, then a minimum amount of Rs. 50,000 would be payable to the nominee. However, if the average balance is higher than Rs. 50, 000, then the amount payable would be Rs. 50,000 + 40% of the amount which exceeds. Rs 50,000.
The aggregate of this computation should not be more than Rs. 1 lakh.
When a group insurance scheme is not provided by the employer, the employer is mandated to contribute 0.5% of the basic monthly salary of the employee subject to a maximum of Rs. 6,500.
The amount of insurance cover would be calculated as higher of the two things:
The Government of India has mentioned different timelines for claim settlement.
Death Claim: This claim should be settled within 7 days from the date of receipt of the claim.
Retirement Claim: The Organisation should work proactively to settle retirement claims on or before the retirement: Up to 90% of corpus balance with interest can be withdrawn if you as an employee have attain 54 years of age.
For Employees’ Provident Fund Scheme (EPF), the mentioned forms have to be submitted:
For Employees’ Pensions Scheme (EPS), the mentioned forms have to be submitted:
For Employees’ Deposit Linked Insurance Scheme
The EPFO operates in India by providing the following schemes.
The Employees’ Provident Fund Scheme 1952 (EPF)
A scheme to provide social security to all the working professional in India. The contribution is made by both, the employer and the employee.
The Employees’ Pension Scheme 1995 (EPS)
A scheme where the entire contribution is allocated towards an employees’ provident fund with additional contributions made by the employer.
The Employees’ Deposit Linked Insurance Scheme 1976 (EDLI)
An assurance benefit scheme where the contribution is made by the employer and employee.
You can check your claim status for Employees’ Provident Fund Scheme (EPF) and Employees’ Deposit Linked Insurance Scheme (EDLI) online from the official web portal of EPFO. Ensure that you have PF account number ready for logging in.
To check your claim status:
Select the Claim Status Information tab.
Select the state in which your PF office is located and choose the EPFO office.
Next, enter the code of the establishment (maximum length should be only 7 digits) followed by the extension code of the establishment.
Next, enter the PF account number.
Click on submit and you will receive all the details related to your claim status online.
There are no specific credentials required to login to the EPFO member portal. You as an employee can simply use your registered mobile number and KYC details such as PAN, bank account number, passport number, Voter’s ID, driving license, Aadhaar number, etc to register a login at the online portal.
No, But, you can retrieve your PF-linked UAN via SMS from your registered mobile number. Send an SMS in the format EPFOHO UAN (add a language code like “TEL” for Telugu, etc., if preferred) to 7738299899. You’ll receive your PF balance details shortly. Make sure your UAN is linked with Aadhaar, PAN, or your bank account, and your number is registered in the EPFO portal.
As of August 1, 2025, UAN activation and generation must be done exclusively via the UMANG App using Aadhaar-based Face Authentication Technology (FAT). Earlier, you could activate via the EPFO Member Portal by entering UAN, DOB, mobile number, and OTP—but the new mandate simplifies the process and enhances security.
Your mobile number is registered as part of the UAN activation process through the UMANG App or the EPFO portal. To update it later, log into the EPFO Member Portal and navigate to “Manage → Contact Details → Change Mobile No.”, verify via OTP, and save the new number.
You can check your EPF balance by giving a missed call to 9966044425 or by sending an SMS “EPFOHO UAN” to 7738299899. You can also view and download your passbook through the EPFO Member Portal or via the UMANG App.
You can check your PF balance via the EPFO Member Portal and UMANG App, or instantly by missed call or SMS as described above.
PF contribution is calculated at 12% of the basic wages plus dearness allowance, with a wage ceiling of ₹15,000 per month. Contributions beyond this cap are not considered for EPF calculation.
Your PF account becomes active once your UAN is activated and linked with your current PF Member ID. You can then log into the EPFO Member Portal or UMANG App to access your account.
You can retrieve your UAN using your Member ID and registered mobile number via the EPFO Member Portal (“Know Your UAN” option), or via the UMANG App.
An EPF account is a Provident Fund account created for an employee under the Employees' Provident Fund Organisation. It receives monthly contributions from both employer and employee and earns interest, ultimately serving as a retirement savings corpus.
Out of the employer’s PF contribution, 8.33% goes into the Employees’ Pension Scheme (EPS), subject to a maximum wage ceiling of ₹15,000 per month.
Ensure your old PF account is linked to your UAN with up-to-date KYC. If details don't match, submit a Joint Declaration Form via your employer. Then, mark the exit date under “Manage → Mark Exit” and initiate transfer under “One Member – One EPF Account.”
Yes, withdrawal is allowed via the EPFO portal or offline; EPF 3.0 may later add ATM/UPI options, but those are not yet available.
The employer contributes 12% of basic + DA (capped at ₹15,000). Of this, 8.33% goes toward EPS (pension), and the rest (approx. 3.67%) continues in the PF.
Pension under EPS is calculated using the formula: (Pensionable salary × pensionable service) / 70. Pensionable salary is the average of best 60 months’ wages before retirement.
Bonus is not part of PF or EPS calculations. PF contributions are calculated only on basic salary and DA, excluding bonuses.
PF is generally tax-exempt if withdrawn after 5 continuous years of membership. However, early withdrawals or certain conditions may attract TDS or make it taxable.
UAN (Universal Account Number) is a unique 12-digit number assigned to an employee by EPFO, linking all their PF Member IDs across different jobs. It simplifies transfers, access to services, and PF management.
A PF account is an individual account maintained under EPFO where an employee and employer contribute each month toward retirement savings, earning interest till withdrawal.
“Bonus” typically refers to a performance-linked payment from employers—this is not counted toward PF or EPS and varies by organization.
Yes, EPF (Employees' Provident Fund) is the scheme managed by EPFO for Provident Fund contributions by employees; “PF” is the generic term for such accounts. Effectively, they refer to the same system.
Yes, under the Employees’ Provident Funds & Miscellaneous Provisions Act, both employer and employee must contribute 12% of basic salary (plus DA) to the PF, making it mandatory for covered employees.
Member ID is an individual PF account number allotted by each employer. Multiple Member IDs are linked under one UAN when you change jobs.
A PF account number is the Member ID allotted by a specific employer. Each Member ID links with your UAN for unified access.
The “Estd code” refers to the EPFO office code of an establishment, used by employers to file PF contributions. It indicates the regional EPFO office that handles a particular company's PF records.
The Universal Account Number (UAN) is a unique 12‑digit identifier issued by EPFO to link multiple PF Member IDs of an employee across different jobs into one unified account.
A Provident Fund is a government-mandated retirement saving scheme where both employer and employee contribute monthly, building savings that earn interest over time and are payable upon retirement or termination.
Yes, EPF contributions are mandatory under the EPF & MP Act, including contributions toward the Employees’ Pension Scheme (EPS) and the Employees’ Deposit Linked Insurance Scheme (EDLI).
