Frequently Asked Questions

The contributions payable by the employer and the employee under the scheme are 12% of PF wages. From the employer's share of contribution, 8.33% is contributed towards the Employees' Pension Scheme and the remaining 3.67% is contributed to the EPF Scheme. Employer's contribution towards Employees' Deposit-linked Insurance Scheme is 0.50% and the administrative charges are 0.50%.

An employee with a basic salary of over Rs. 15,000 and who has never been a member of EPF can opt out of the scheme. But once they become a member, they cannot opt out of the scheme.

Three conditions are applied to your above questions.

If any employee who is registered under EPS act on or after 1st September 2014, who is fresher, who is not a member of EPS previously, and whose EPS wages are more than ceiling amount (Rs. 15000/-PM), then it is mandatory to exclude all those employees from pension contribution.

If any employee who registered under EPS act before 1st September 2014, and if he/she joined a new organization then it is mandatory to continue his pension contribution though his EPS wages are above the ceiling amount.

If the employee is registered under EPS Act before 1st September 2014, and if he/she already withdraws the pension amount through form 10C, then also he/she can be excluded from pension contribution though his EPS wages are above the ceiling amount.

Universal Account Number (UAN) is a 12-digit number allotted by the EPFO to each of its members to manage their PF accounts. It acts as an umbrella for members to assemble all their PF accounts associated with multiple ids (Member Identification Numbers) in one place. UAN has made it easy for employees to monitor, withdraw and transfer their PF funds. When an employee changes jobs, they need to provide their UAN to the new employer to link the new PF account. Since the UAN provides direct online access to the employees, an employer cannot deduct or hold back their PF

Members need to visit the UAN based Member Portal website i.e. https://uanmembers.epfoservices.in/ Initially, member will have to activate his/her UAN by selecting a link given 'Activate your UAN' on the UAN Member Portal. Member should have UAN, Mobile and Member ID readily available to activate his/her UAN on the UAN Member Portal. For further details, please select the hyperlink 'User Manual for Members'.

According to section 14 of the Act an employee shall be deemed to have worked on the days on which he has been laid off. During the period of lay-off he is paid lay-off compensation which is not excluded from the purview of the definition of wages under the Act. He is therefore entitled to be paid bonus for the period.

The Act is applicable to:
(a) every factory
(b) every other establishment employing 20 or more persons.
The Government can, however, apply the Act to any establishment employing less than 20 but not less than 10 persons.
An establishment to which the Act applies shall continue to be governed by the Act irrespective of any fall in the number of persons employed therein.
Note: The Government of Maharashtra by a notification dated 11.4.1984 has applied the act to factories and other establishments employing 10 or more with effect from the accounting year 1983.

Every employer of a workplace employing more than ten workers shall constitute, by an order in writing, a Committee to be known as Internal Complaints Committee (ICC). (It is, however, not stated whether any woman employee is necessary amongst 10 workers).

The Internal Complaints Committee (ICC) shall consist of the following members:-

Presiding Officer: A woman employed at a senior level at workplace from amongst employees. In case a senior level woman employee is not available, the Presiding Officer shall be nominated from the other offices or administrative units of the workplace. In case the other offices or administrative units of the workplace do not have a senior level woman employee, the Presiding officer shall be nominated from any other workplace of the same employer or other dept or organisation.

Employee Members: not less than two: from employee preferably committed to the cause of women or who have experience in social work or have a legal knowledge.

External Member: One: from amongst non-governmental organisations or associations committed to the cause of women or a person familiar with the issues relating to sexual harassment.

Atleast one half of the total members so nominated shall be women. Thus the ICC will consist of minimum 4 members of which atleast 2 members must be women.

The Presiding Officer and every member of the Internal Complaints committee shall hold office for a period not exceeding three years from the date of nomination.