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.
For Employers
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.
Registration of the Establishment
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.
UAN - Unique Identity Number
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.
Erroneous KYC (Aadhar)
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.
EPFO grievance management system (EPFiGMS) for Employers
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.
Electronic Challan cum Return (ECR) portal
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.
Principal Employer
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.
Pradhan Mantri Rojgar Protsahan Yojana
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.
Services for Employees
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.
Services offered to International Workers
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.
Schemes by the Employees Provident Fund Organisation
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).
- Employees’ Provident Fund Scheme (EPF): This scheme is offered to all employees working in India. It comprises of the employer's as well as the employee’s contribution on a monthly basis. The amount is directly deducted from the employee’s salary.
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.
Employee’s/Employer’s contribution to the scheme
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.
