Employee Provident Fund contribution rules

Employee Provident Fund (EPF) contribution rules: You can’t contribute after leaving job. Representational Image/Pixabay

Employee Provident Fund (EPF) contribution rules: If you have left service, you cannot contribute to EPF anymore. As per rules, any contribution to the EPF by an employee must be matched by the contribution of the employer. The EPFO rules say, “In the absence of wages and employer, no recovery can be affected. Any contribution by the member must be matched with employer’s share of contribution.”

So, if you have left service, you will not be able to contribute to the EPF. However, you will be able to withdraw funds as per the existing rules.

During employment, employers cannot reduce wages on account of payment to the EPF. Section 12 of the EPF and MP Act, 1952 bars the reduction of salary by an employer on account of payment to the EPF.

Provident Fund during suspension

PF contribution is not made when the employee has been suspended and provided just a subsistence allowance by the employer.

When the employee is paid daily wages, the PF contribution is determined by taking into consideration the total wages paid in a calendar month.

As per PF rules, even a daily-rated or piece rated employees can become an EPF member.


EPF rules: What to do soon after leaving job

If you left a job recently and joined another company or organisation, you should get the funds and service details transferred to the new account.

Employee Provident Fund Organisation, which looks after PF, says, “When an employee leaves an establishment and joins another, he/she is required to get the funds and service details transferred to the new account. The facility would provide portability from one account to another by linking the different Member IDs, if, the KYC details have been verified by both the employers.”


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