PF Guide

Contribution Rate

Employee (12%):-

12% of monthly basic is paid by the employee towards Provident Fund.

Employer (13.61%) :-

Employee Provident Fund                            3.67% of monthly basic

EPF A/c Administrative charges                 1.10% of monthly basic

Pension Fund                                                  8.33% of monthly basic

Employee Deposit Link Insurance               0.5% of monthly basic

Administrative charges on EDLI                  0.01% of monthly basic


In the EPF deposit challan the amounts are to be mentioned in respect as under.

  • A/C No.1  – EPF [3.67% of employer share & 12% of employee contribution]
  • A/C No.2  – Administrative charges [1.1% of salary on which EPF deducted]
  • A/C No.10  – FPF [8.33% of employer share of contribution]
  • A/C No.21  – EDLI [0.5% of salary on which EPF deductions were made]
  • A/C No.22  – Administrative charges on EDLI [0.01% of salary on which EPF deductions were made].

Total amount is to be deposited through single challan in quadruplicate in State Bank of India or State Bank of Patiala or Bank authorized in this behalf of EPF authorities.

Bank will keep two copes and return to copies as receipt.  One of the above bank receipts is to be attached with EPF monthly return on Form 12A and to be submitted with office of Regional Provident Fund commissioner of your area.

Check PF of own Company or that of Contractors:-

Month wise Statutory Deposits & Returns


Before 15th -  P.F. Challan

Before 25th – P.F Form 5, Form 10 & Form 12-A


Same as January month


Before 15th -  P.F. Challan

Before 25th – P.F Form 5, Form 10 & Form 12-A

P.F. Annual Returns in Form 6A & 3A

April to December

Same as January month

Monthly PF Returns

  • Ensure remittance of PF contributions of employees and employers in PF Challan on or before 15th of the following month of salary disbursed.
  • Submit PF Challan along with following documents to concerned PF Office as monthly returns.
  1. Form 12 A – Consolidate statement of amounts disbursed
  2. Form 2  – Individual declaration forms in respect of any newly joined employees
  3. Form 5 – Consolidate list of newly joined employees
  4. Form 10 – Consolidate list of persons who have resigned/terminated

Please ensure that you submit these forms to PF office under cover letter and have an acknowledged copy for you records.

Annual Returns

  • Form 3A: Contribution card for specific currency period (Employee wise)
  • Form 6A: Annual Statement of contribution (Company Wise)

Employees Provident Fund Form No.10 C & Form 19

Instructions for a member while sending application to Employees Provident Fund Organization.Use the appropriate form for claming Provident Fund Pension, Withdrawal benefit/scheme certificate, Employees Deposit Linked Insurance benefit.  As given below:-

  • Form 19:                 To claim final settlement of Provident Fund by a member.
  • Form 20:                To claim Provident Fund by nominee/legal heir on death of the deceased member.
  • Form 10-D:           To claim pension.  (In duplicate : if within state, in triplicate: if other state) if employee is having more than 10 years of service
  • Form 10-C:           To claim withdrawal benefit/scheme certificate under Employees Provident Fund Scheme 95 if employee is having less than 10 years of service
  • Form 13: To effect transfer of Provident Fund/Pension from one A/c to another.

Employee Provident Fund Organization has introduced a new PF returns software that can be installed by all employers and by keying in data all the required returns can be generated.

Check out the link

Specific additional requirements

Death Cases:-

  • Nominee/legal heir should apply in Form 20/Form 10-D/Form 5IF.
  • If the member has not executed any nomination, application should be supported with certificate of Legal heir/  Succession Certificate from family members issued by Revenue official/sworn in an affidavit by a court of law.
  • Death certificate of the member.

Pension Cases:-

  • Joint photograph of member/spouse or the claimant should accompany the application.
  • Details of the branch of the specified bank may be given legibly.
  • Date of birth certificates of children.

Some Important points regarding the withdrawal of the PF Amount

  • Regarding withdrawal of PF, you have to withdraw the forms from any PF Office and fill these up and send to the respective employers.
  • The Employee & Employer’s contribution columns have to be left  blank.  The same will be filled up by the employers and signed by their authorized signatory and deposited to the respective PF office.
  • Well, in the said forms, there is one column, asking the mode of payment.  It would be preferable if you choose the option of transferring your PF amount directly to your bank account.  The transaction is safe and fast.
  • After Resignation employee can finally withdraw money after 3 months from the date of resignation and for the same, PF form need to be submitted to PF office only after 2 months from the date of resignation.

Withdrawing Employee PF amount

Now that is more simple than it is usually conceived to be. The first question one needs to ask oneself is that ‘Do you really want to withdraw the PF saving or simply transfer it to the new PF account with the new Employer?’ If the new employer you joined with does not have a PF account or you in fact you decide to while away your time then you still have 2 options!!

Option 1 – Withdraw the PF amount using the following 2 Forms

  • Form 19 – For withdrawal of Provident Fund Amount
  • Form 10 C – For withdrawal of Pension Amount; But now, if you have already put in more than 10 years of contribution in PF then what you need is Form 10 D instead to withdraw the Pension amount.

Option 2 – Opt for a scheme certificate in lieu of withdrawal and transfer it to the the PF account of your new employer you wish to join later.

Now if you don’t wish to opt for any of the above and you only want to transfer your PF account with the new employer, i would say that this is a wise decision because there is no saving account in India which gives you a better interest rate than PF and secondly you can later opt for loan for housing, marriage, etc too. Well if this is your decision, then it is Form 13 ( Application for transfer of EPF Account) that you need. Just fill in the said form, get your present employers  (authorized signatory) signature and forward the same to your previous employer. The PF amount in your previous employers PF account would get transferred to your present PF account.

Click on this link to get to know the balance in your PF Account –

Now if you have already applied for your PF this is where you can check for the claim status -

Inform your separated employees about this link so they don’t have to bother you on this.

21 Responses to “PF Guide”

  1. Dear Sir,
    If i choose your last “wise decision” to transfer PF with new employer every time then what would be the status of my pension amount? Is certificate will be required in later stage at the time of retirement or withdrawal? Please clear these points also as many employees doing same practice.

  2. The pension value will be higher in case you keep transferring the money to the PF code of the new employer. No certificate is required after the contribution is transferred. You can withdraw the money at the time of retirement in peace.

  3. I Would like to know the contineous contribution. Suppose i resigned from a company after three years then joined another company for three years like this i have changed three or more company my contribution is being regulated and it is completed 10 years in PF. Could be it considered a contineous contribution and Could i eligible for pension scheem

  4. Hi Satya,

    Yes you would be eligible for pension scheme and it will considered as continuous service provided you have not closed and withdrawn any of your PF accounts. what you will have have to do now is to transfer all the accounts to your present PF account.

  5. Sirs,

    This PF is absolutely confusing and seems cheating. Henceforth they are the highest pool of unclaimed deposits.

    Can someone guide me:

    I have worked in a Organization for 7 Months, my PF own Contribution is 15,384/ plus employer after 6 months of relieve I apply for withrawal I get Rs.24,984/ around 20% less why???

    Please advice……

  6. Hi Nipun

    There could be various reasons for that

    1. The employer has not remitted the full amount OR
    2. The PF withdrawal form has been submitted but the pension withdrawal has not been submitted.

    Please check with your PF slip if you have the same.

  7. can i deposit single challan with two cheques for one month pf amount.

  8. i am working in a residential hotel as an hr,the hotel is new not even started for public so i want to know how,when and where,company can apply for epf,and what is the minimum requirement for that?i have to work from 0 level.please help me.

  9. Hi Reshu ….. you have a lot of work. It would be difficult to explain all of it on mail.

    Anyway the basics are as follows:
    The Hotel will have to be registered as a Factory
    If you engage more than 20 contract workers then you will have to Register under the State Contract Labour Act
    If the total strength of employees in the hotel is more than 20 then you will have to take both ESI & EPF.

  10. hi Mr.praveen..thanks a lot…i have few queries more,..regarding this,

    1)should we apply for license from punjab shops and commercial establishment Act.

    2)when should we apply for ESI and PF registration ,after a commencement of business?

  11. For a new Hotel in gurgaon with 45 rooms restaurant and bar,which licenses and registration we require?

  12. Harish Kumar & Company (HKC) is an ESIC & PF consultancy services provider company. We provide services for ESIC, PF, salary processing, and other allied labour Act. Although HKC is located at Delhi, we do not have any limit for providing our services for the labour law compliance. HKC is a fastest growing consulting firm for PF Act , ESI Act, salary processing, Minimum Wages Act, Labour Welfare Act, Bonus and Gratuity Act etc.

  13. Harish Kumar & Company (HKC 9910427437) is an ESIC & PF consultancy services provider company. We provide services for ESIC, PF, salary processing, and other allied labour Act. Although HKC is located at Delhi, we do not have any limit for providing our services for the labour law compliance. HKC is a fastest growing consulting firm for PF Act , ESI Act, salary processing, Minimum Wages Act, Labour Welfare Act, Bonus and Gratuity Act etc.

  14. Yogendra Singh 29. Dec, 2012 at 11:37 am

    First of all i must thank you for making lot of information available at one place and for answering different queries. As we know opting for pension is optional in EPS – 1995 what if an employee doesn’t opt for pension.I presume whole amount goes to EPF account however i am not aware of employer’s share of PF in such a scenario. Please help me

  15. Hi Yogendra,

    8.33% of the wage contribution goes to Pension. There is no choice for opting out of pension scheme. But after the age of 58 the persons naturally cannot contribute under the pension scheme.

  16. Chandrakant pandey 17. May, 2013 at 5:47 pm


    This is chandrakant Pandey from kolkata.Actually i have worked for indus Towers Limited from 1st January 2010 to 30th Oct 2010 during that Period My PF Account Number was TN/MAS/35791/176835 and Again I have joined the indus Towers Limited from 1st March 2011 to 10th Oct 2012 during that period my PF Account Number was TN/MAS/35791/231835.Now i Want to withdraw my PF.For with draw the PF Amount i have submitted the PF document at Randstad Chennai office.

    after 25 days of courier the documen when i called at Chennai office to confirm whether they got my PF Document yes or not they could not be able to reply at last after providing the courier company Delivery challan they have confirmed me yes they have got My PF on 09.04.2013.
    So when i asked them to sir within how many days You will Process the PF Document from your end and submit it to PF office………

    They are giving me the Reply that on daily basis 500 to 1000 forms are coming in their office first they will clear that and after that they will process MY PF Forms.

    Even i am not getting any Positive Response from Indus Towers Limited.

    I want to know what is the time Period under which an employer has to submit the Employee PF Forms at PF office.

    I have seen many guys like me at Randstad office in Kolkata want to know their PF document Processing status but they are not saying anything.

    Please suggest me …………………


  18. Hi Jivan,

    The process has been detailed at the following link

  19. Hi Chanrakant,

    PF forms are submitted after 2 months of your leaving the company.

  20. I want to know all pf online work top to botam


  21. Minimum pension limit is now increase to rs 1000 but still the highest pension is rs 1700 around. So is to good to withdraw before completing ten yrs of service and put it in bank FD for better monthly retunn then pension scheme.