Process flow of Nomination & Declaration.

1) The first step towards the nomination & declaration for PF is to fill the 3 copies of Form 2
(generally employee fills one copy and 2 duplicate / photocopies taken by employer) at the
employer’s site.

2) 2 copies of Form 2 are submitted to RPFC along with Form 5, and 1 copy is filed in the
personal / general file for HR record.

 Form 5 is a consolidated data which contain the entire employee’s name, father /
husband name, date of birth, date of joining, and gender.

Process flow of Contribution

1) Total 12 % from basic is contributed towards PF from employee side. Deduction from
employer as below mentioned.

 8.33 % from basic goes toward the EPS (Employee Pension Scheme) account, the
maximum amount can be Rs. 541/- PM. Example if person A has basic of Rs. 6400/-
and person B is getting Rs. 7000/- as basic, then person A’s EPS will be Rs. 533/-
and person B will be getting Rs. 541/- only.

 3.67% or remaining amount form 12% will goes for EPF accounts. Example if
person A has basic of Rs. 6400/- and person B is getting Rs. 7000/- as basic, then
person A’s EPF will be Rs. 235/- and person B will be getting Rs. 299/-, so that total
of 12% of Rs. 7000/- will be Rs. 840/- (i.e. Rs. 299/- + Rs. 541/-).

2) Employer also contributes 1.1% of basic against the Administration Charges to RPFC. There
is no contribution on this account has given by employee.

3) EDLI (Employee Deposit Link Insurance) is paid by employer, which is 0.5% of basic to
RPFC on monthly basis. EDLI is an insurance scheme provide by Government, where if an
employee met with any accident in is tenure and got partial / complete disability then
employee or nominee will get form Rs. 0 to Rs. 60000/- according the disability.

4) Also, RPFC charged 0.01% on basic or Rs. 6500/- which ever is less against Service Charges
from employer.

Note: Generally we know that employer pays only 12% to RPFC towards the PF / Pension/ Insurance
Fund, but the total contribution form employer done to RPFC is 13.61% of basic in above mentioned
accounts.

5) Monthly consolidate statement of dues and remittance is sent to RPFC in the format of Form
12A & Form 10 (for resigned employee)

6) Annually every employee has to provide the Form 3A & Form 6A to the RPFC which is an
annual contribution detail for every employee in that financial year. Last date to submit both
the forms is 31st of March (that is closing of financial year).

 Form 3 A is a monthly break-up for every employee which contain employee name,
PF number, contributing month, basic salary, employee contribution, employer
contribution against EPF and EPS, & gross total.
 Form 6A is consolidated contribution for all the employees which contain PF
number, Employee Name, Basic salary, Employee contribution & Employer
contribution against EPF and EPS.

Process flow of Withdrawal

1) The PF / Pension can withdraw only in two cases, if the employee has left the company or by
the nominees in the case of employees is dead.
 2) In the case employee has left the company and want to withdraw the PF / Pension amount,
he / she has to file Form 10 C and Form 19 to the last organization. Form 10C is to claim EPS
and Form 19 is to claim EPF.

 Duly filed and singed (by employee & employer) Form 10C & Form 19 will
submitted to regional PF commissioner by employer, alone with Form 3 A.

 Once the paper work from RPFC is completed, then RPFC issue two different
cheque against the EPF and EPS accounts directly to the bank (employee need to
give bank detail on form 10C & 19).

 RPFC also provide the facility to get the amount money ordered at employee’s
correspondent address, if employee has chosen this facility on Form 10C & 19.

3) In the case where any nominees want to claim the PF / pension amount against the death of
employee, nominee / nominees have to fill the Form 10D and Form 20. Form- 10 D Form to
be used for claiming superannuation pension, Retirement pension, Short Service Pension,
Disablement pension, Widow Pension, Children Pension, Orphan Pension. Where Form- 20 is
used by a nominee/ or a legal heir in case of death of a member of the EPF scheme.

 Duly filed and singed (by nominee & employer) Form 10 D & Form 20 need to
submit by employer along with Form 3A for annual contribution and death
certificate of the member. 
 Again the process is same as mentioned in above case.

4) To withdraw the Insurance Fund of any member, the nominee / member (only in the case of
partial disability) need to file Form 5IF and submitted along with certificate of death / partial
disability certificate to employer. Employer will certify the Form 5IF and attached the Form
3A. The same will be sent to RPFC for processing.

Note: The current rate for the PF is 8.5 % annually. Pension amount can not be withdrawn if the service is
less than 7 months, if employees have less that 10 years of contribution then also the employee can not get
the benefit of this scheme.

The contribution paid shall be refunded after multiplying the wage with multiplier given in the table.

Length of 1 2 3 4 5 6 7 8 9
service
Wage 1.02 2.05 3.10 4.16 5.28 6.40 7.54 5.70 9.98
multiplier

Example: Suppose employee left employment after 4 years of service having as Rs. 4000, then the
refundable contribution will be Rs. 4000 X 4.18 = Rs. 16720.

Employee can withdraw only the EPF amount, and EPS amount can be transfer incase employee is joining
some other company.

Process flow of Transfer

PF / Pension can be transfer only in the case of employee has joined another company. To get the PF /
Pension transfer into new account, employee needs to fill Form 13 and submit to the current employer.
The authorized Form 13 will be send to the current RPFC for processing, the current RPFC will send the
same Form 13 to (the previous RPFC incase employee was working in another RPFC area) last employer.
Now the last employer needs to provide the Form 3A along with Form 13. Once the current RPFC will
receive the Form 13 with Form 3A the amount will be transfer to the employees current account.