EMPLOYEES’ PROVIDENT FUND ORGANISATION
NOTIFICATION

New Delhi, the 25th April, 2025

No. HRD-I/1/2024/EPF-Regulations, 2024.––In exercise of the powers conferred by subsection (7) of section 5D of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952) and in supersession of the Employees’ Provident Fund (Officers and Employees’ Conditions of Services) Regulations, 2008, except as respects things done or omitted to be done before such supersession, the Central Board, hereby makes the following regulations, namely:-

1. Short title and commencement. (1) These regulations may be called the Employees’ Provident Fund (Staff and Conditions of Service) Regulations, 2025.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. Definitions- In these regulations, unless the context otherwise requires,–

(a) “Act” means the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952);

(b) “Central Board” means the Central Board constituted under section 5A of the Act;

(c) “Chairman, Central Board” means the Chairman of the Central Board appointed by the Central Government under clause (a) of sub-section (1) of section 5A of the Act;

(d) “Chairman, Executive Committee” means the Chairman appointed under clause (a) of sub section (2) of section 5AA of the Act;

(e) “Commissioner” includes the Central Provident Fund Commissioner appointed under sub-section (1) of section 5D of the Act and Additional Central Provident Fund Commissioner, Deputy Provident Fund Commissioner, Regional Provident Fund Commissioner and Assistant Provident Fund Commissioner appointed under sub-section (3) of section 5D of the Act;

(f) “CPFC” means the Central Provident Fund Commissioner as appointed under sub-section (1) of section 5D of the Act;

(g) “employee” means a person appointed to or borne on the cadre of the staff of the Central Board;

(h) “Executive Committee” means the Executive Committee constituted under section 5AA of the Act;

(i) “month” means a calendar month;

(j) “post” means a post under the Central Board, specified in column (2) of the First Schedule annexed to these regulations; the conditions of service of which, except the method of recruitment, shall be such as specified in these regulations;

(k) “Schedule” means a Schedule annexed to these regulations;

(l) “Service” means service under the Central Board.

(2) Words and expressions used herein, but not defined and defined in the Act, shall have the same meaning assigned to them in the Act, or the relevant rules applicable to the officers and employees of the Central Government drawing corresponding scales of pay.

3. Application.–– (1) These regulations shall apply to every employee of the Central Board in respect of the posts specified in the First Schedule.

(2) In the case of persons appointed by the Central Board on deputation basis from the lending authorities, namely, the Central Government or the State Government or Union territory Administration or local bodies or autonomous bodies including the Universities and the Central and the State Public Sector undertakings, the terms and conditions of appointment shall be settled by the respective appointing authority specified in the Second Schedule, in consultation with the lending authority.

(3) These regulations shall not be applicable to the persons appointed on contract or tenure basis.

Provided that the Chairman, Central Board may, by general or special order, delegate, to any other authority or officer of the Central Board, to make appointment to any post or class of posts specified in the First Schedule.

5. Oath of allegiance to the Constitution of India. — Every employee shall be required to take an oath or solemnly affirm his allegiance to the Constitution of India, as by law established, at the time of his appointment to the service of the Central Board.

6. Declaration to be made by Employees. — Every employee, to whom these regulations apply, shall make the following declaration, namely:

“I hereby declare that I have read and understood the Employees Provident Fund (Staff and Conditions of Service) Regulations, 2025, and I hereby subscribe and agree to be bound by the said regulations.

7. Probation.— (1) Every employee appointed to a post by direct recruitment or re-employment before the age of superannuation shall be on probation for such period as specified in the recruitment rules for that post.

(2) The period of probation and other conditions of service relating thereto in respect of the employees appointed on direct recruitment or promotion or re-employment before the age of superannuation shall be as applicable to the officers and employees of the Central Government drawing corresponding scales of pay.

8. Commencement of service. – The service of an employee appointed on direct recruitment or reemployment before the age of superannuation shall commence from the working day on which an employee reports for duty on being appointed to a post in the Central Board, at the place intimated to him by the appointing authority, provided that he reports for duty in the forenoon, otherwise his service shall commence from the next working day.

9. Pay, leave, provident fund, retirement age and allowances, etc. – (1) The scales of pay in respect of the posts specified in column (2) of the First Schedule, shall be as specified in column (3) of that Schedule.

(2) The Central Civil Services (Leave) Rules, 1972, applicable to the officers and employees of the Central Government, shall be applicable to the employees of the Central Board drawing corresponding scales of pay.

(3) The General Provident Fund (Central Services) Rules, 1960, applicable to the officers and employees of the Central Government, shall be applicable to the employees of the Central Board drawing corresponding scales of pay.

(4) The age of retirement for the employees of the Central Board shall be such as may be prescribed by the Central Government in respect of the officers and employees of the Central Government drawing corresponding scales of pay in accordance with rule 56 of the Fundamental Rules.

(5) The employees of the Central Board shall be entitled to such allowances including travelling allowance and concessions, as admissible from time to time to the officers and employees of the Central Government drawing corresponding scales of pay.

10. Pensionary benefits. (1) All regular employees of the Central Board who entered service on or before the 31st December, 2003, other than the Officers appointed under sub-section (1) and (2) of section 5D of the Act, shall be entitled to the benefits of pension, commutation of pension, family pension, death-cum-retirement gratuity and service gratuity as applicable to the officers and employees of the Central Government under the Central Civil Services (Pension) Rules, 2021.

Provided that in the matter of the pensioners of the Central Board, consultation with the Union Public Service Commission, as provided under first proviso to sub-rule (1) of rule 8 of Central Civil Services (Pension) Rules, 2021, before passing final orders, shall not be applicable.

(2) The Central Civil Services (Implementation of National Pension System) Rules, 2021 and the Central Civil Services (Payment of Gratuity under the National Pension System) Rules, 2021 shall be applicable in the case of regular employees of the Central Board who have entered service on or after the 1st January, 2004.

Provided that in the matter of such retired employees of Central Board, consultation with Union Public Service Commission as provided under the first proviso to sub-rule (1) of rule 5 of the Central Civil Services (Payment of Gratuity under National Pension System) Rules, 2021, before passing final orders, shall not be applicable.

(3) An employee, who sustains an injury or dies as a result of an injury or dies in the course of or as a consequence of the performance of his duty, may be awarded an extraordinary pension on the same scale and subject to the same conditions as laid down in the Central Civil Services (Extraordinary Pension) Rules, 2023 of the Central Government, as in force on the date of the publication of these regulations, and also subject to such modification as may be adopted by the Central Board with the approval of the Central Government.

(4) In the case of employees of the Central Board, the powers and functions of the authorities as prescribed in the Central Civil Services (Pension) Rules, 2021 shall be exercised by the officers or authorities of the Central Board for the purposes of this regulation, as per written orders issued from time to time by the Central Provident Fund Commissioner with the approval of the Chairman, Central Board.

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Ministry of Labour & Employment

EPFO extends three months’ time for Employers to upload wage details etc. regarding Pension on Higher Wages

Posted On: 29 SEP 2023

Earlier an online facility was made available by EPFO for submitting Applications for Validation of Option /Joint Options for pension on higher wages. The facility was for eligible pensioners / members in compliance with the Hon’ble Supreme Court order dated 04.11.2022. The facility was launched on 26.02.2023 and was to remain available only till 03.05.2023. However, considering the representations of the employees, the time limit was extended to 26.06.2023 in order to provide complete four months’ time to eligible pensioners / members for filing applications.

A last opportunity of 15 days was further given to remove any difficulty faced by the eligible pensioners/ members. Accordingly, the last date for submission of Applications for Validation of Option / Joint Options by employees was extended to 11.07.2023. 17.49 lakh Applications for Validation of Option / Joint Options have been received from pensioners / members till 11.07.2023.

In view of representations received from Employers & Employers’ Associations wherein requests were made to extend time period for uploading wage details of applicant pensioners / members, the employers were also given further period of three months to submit wage details etc. online latest by 30.09.2023.

Now, again many representations have been received from Employers & Employers’ Associations wherein requests have been made to extend further time period for uploading wage details of applicant pensioners / members. 5.52 lakh Applications for Validation of Option / Joint Options are still pending with employers, as on 29.09.2023.

Therefore, the request has been considered sympathetically and the Chairman, Central Board of Trustees has extended the time, for the employers to submit wage details etc till 31.12.2023.

PIB

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File No.HRM-IV/III/ 5(1)2009/EX-SM/ 592

EMPLOYEES PROVIDENT FUND ORGANISATION
MINISTRY OF LABOUR & EMPLOYMENT, GOVERNMENT OF INDIA
Bhavishya Nidhi Bhawan, Bhikaji Cama Place, New Delhi

25 SEP 2023

To,

All Additional Central P F Commissioner (Zones),
All RPFC-in- Charge of Regional Offices.

Subject: Excess salary drawn due to wrong decision regarding implementation of DoPT/ GOI direction regarding Ex- servicemen employee – reg.

Reference: Head Office Circular No. HRM-IV/III/5(1)2009/ EX-SM/7966 dated 26.07.2017.

Madam/Sir,

Please refer above cited circular vide which guidelines was issued on the matter of initial pay fixation of re-employed ex-servicemen who held post below commissioned officer rank in Defence Forces.

2. In this regard, it is brought to the notice of all Offices that a case of irregular pay fixation in respect of Ex-Servicemen has been detected by the Audit Wing of EPFO wherein the provisions of Para 2 of DoPT OM of 05.04.2010 at para 4(b) (1) of the CCS(Fixation of re-employed Pensioners Orders), 1986 have be misinterpreted leading to over-payment.

3. It is requested to check the status in respect of Offices under the control of the Zonal Heads and take remedial action where necessary

(This issues with the approval of competent authority)

Yours faithfully,

(Sunil Kumar Suman)
Additional Central P. F. Commissioner (HRM)

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EMPLOYEES’ PROVIDENT FUND ORGANISATION
MINISTRY OF LABOUR & EMPLOYMENT, GOVERNMENT OF INDIA
Head Office
Bhavishya Nidhi Bhawan 13, Bhikaiji Cama Place, New Delhi-110066

(WEB CIRCULATION ONLY)

E-file No.121883 EDLI/ CLAIMS/ SETTLEMENT/ RELAXATION/ 2023/1571

Date:08.06.2023

To,
All Zonal Offices,
All Regional Offices,

Subject: Alternatives for death certificate for settlement of death claims related to deceased members who lost their lives in the train mishap in Odisha on 02.06.2023.

Madam /Sir,

A tragic and devastating train accident occurred on 02.06.2023 occurred in the state of Odisha in which hundreds of people died and more than 1,000 injured, many of them seriously.

2. The Zonal office should continue to obtain updated list of casualties maintained by Railway Authorities, Police or Government Authorities and take necessary measures in attempt to identify the members using data such as Aadhaar number, PAN, mobile number used for booking ticket or any documents related to employment etc.

3. To mitigate hardship faced by family/ beneficiaries’ of deceased, and to speed up claim settlements, it has been decided by the competent authority to relax requirement of Death Certificate for EDLI and Pension Claim related to deceased members who lost their lives in the train mishap in Odisha. The documents provided by the Indian Railways/ Police or District Authorities to such family members may also be allowed as proof of death.

4. Standard Operational Procedure (SOP) to settle claims in cases of death due to Industrial Accidents shall be followed. Special cell be formed to monitor all cases till Settlement of claims.

ACC Odisha (Zone) shall monitor the daily progress on the matter and ensure coordination with other Zones wherever required for speedy settlement of claims and report daily to ACC(Pension).

[This issues with the approval of CPFC]

Yours faithfully,

(Sudeepta Ghosh)
Regional P.F Commissioner-I (Pension & EDLI)

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EPFO, HEAD OFFICE
MINISTRY OF LABOUR & EMPLOYMENT,
GOVERNMENT OF INDIA
BHAVISHYA NIDHI BHAWAN, 14, BHIKAJI CAMA PLACE, NEW DELHI 110066

No. Pension/ PoHW/ PartFile -101123/ Scrutiny (2-103310)/ 1375

Date: 02.06.2023

To,

All Addl. CPFCs, Zonal Offices

All RPFCs / OlCs, Regional Offices

Sub:- Adherence to timelines for Scrutiny of Applications for Validation of Joint Option /Joint Option- reg.

Madam/Sir,

Please refer to the subject cited above.

In this regard, attention is invited to the circular dated 23.04.2023 for scrutiny of Applications for Validation / Joint Options. Vide the said circular it was directed that Applications for Validation / Joint Options in which all information is provided and have been vetted and approved by the employer will be examined for completeness for provided records and in case the records and wage details submitted by the employer match with the field office details, the dues will be calculated and demand letter will be issued to the employer.

2. Further, it was also directed that if the Applications for Validation / Joint Options are not approved by the employer or complete information is not provided in the Applications for Validation / Joint Options but approved by the employer, an opportunity will be given to the employer under intimation to the employee/ pensioner for providing any additional proof or evidence or correction of any mistake/ errors (including those made by the employees/pensioners).

3. Therefore, the expeditious disposal of the Applications for Validation of Joint Options/Joint Options from pensioners/ members being submitted by employers and forwarded to Field Offices in the same time as it exists for other claims becomes of utmost importance. However, during regular reviews through VC it has been observed that Demand Letter / Communication to employer has not been issued promptly for cases said to have been scrutinized.

4. Hence, it is reiterated that each Applications for Validation of Joint Option/Joint Option shall be scrutinized expeditiously and it shall be ensured that Demand Letter to Employer / Communication to Employer is issued for providing any additional proof or evidence or correct any mistakes/ errors (including made by employers/ pensioners) in respect of each Application for Validation of Joint Option/Joint Option within 20 days of receipt of the application in the login of the Dealing Assistant.

5. Further, all Zonal Offices are directed to monitor and ensure the scrutiny of applications within timeline so that Demand Letter to Employer / Communication Letter to Employer for providing any additional proof or evidence or correct any mistakes/ errors is issued without any delay.
[This issues with the approval of ACC-HQ (Pension).]

Yours faithfully,

(Aprajita Jaggi)
Regional P.F. Commissioner-I (Pension)

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EMPLOYEES’ PROVIDENT FUND ORGANISATION
MINISTRY OF LABOUR & EMPLOYMENT, GOVERNMENT OF INDIA

Head Office
Bhavishva Nidhi Bhawan, 14, Bhikaiji Cama Place, New Delhi-110066 .

No. Pensioin/ PoHW/ 2023/ 69114/615

Date: 03.05.2023

TO,

All Addi. CPFCs, Zonal Offices.
All RPFCs / OICs, Regional Offices.

Sub: Deleting and Re-submitting Application for Validation of Option / Joint Option – reg.

Madan/ Sir,
Many representations have been received from pensioners / members with request to provide online facility to correct errors in their Applications for Validation of Option / Joint Option and to file uploads.

2. Accordingly, in the online functionality, a button for ‘Delete Application’ has been provided to the employees. The employee after deleting application can, thereafter, if he/she so desires, file a fresh Application for Validation of Option / Joint Option with correct details / uploads.

3. However, this button can be used only if the employer has not acted on the Application for Validation of Option / Joint Option submitted by the employee.

4. Where employer has already acted on the Application for Validation of Option / Joint Option, the employee won’t be able to use the Delete Button. However, even in such cases, employee will be provided opportunity to rectify the errors after the scrutiny of Application for Validation, of Option / Joint Option by the Field Offices as per the HO circular dated 23.04.2023 (Sr. No. 18 of 2023-24).

This is for information and necessary actions please.

[This issues with the approval of CPFC]

Yours faithfully,

(Aprajita Jaggi)
Regional P.F. Commissioner-I (Pension)

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EMPLOYEES’ PROVIDENT FUND ORGANISATION
MINISTRY OF LABOUR & E MPLOVMES T, GOVERNMENT OF INDIA
Bhavishva Nidhi Bhawan. 13. Bhikaaji Cama Place. New Delhi 110066
(Web Circulation)

No. Pesion/ SupremeCourt/ Judgement/ HPM/2022/ 406

Date: 23.04.2023

To,

All Addl. CPFCs, Zonal Offices.
All RPFCs / OICs, Regional Offices.

Subject- Application for validation of option / joint options – Scrutiny of information and wage details submitted by the employee and employer – Reg.

Madam/ Sir,

Please refer to the instructions issued vide circulars dated 29.12.2022, 05.01.2023, 25.01.2023 and 20.02.2023 regarding the Hon’ble Supreme Court judgment dated 04.11.2022 in Sunil Kumar B. vs. Others. This circular is issued in continuation of the earlier instructions vide above circulars.

2. Further, an online facility has been deployed and is available up to 03.05.2023 for receipt of the following through the employers:

• Application forms for validation of joint options from the employees who retired prior to 01.09.2014 and
• Joint option forms from the employees who were members on 01.09.2014.

3. Applications / Joint options will be examined by Field. In case, the requirements are complete, the wage details submitted by the employers will be verified with the data available with the field offices. The cases where FO details and employers’ details match, the dues will be calculated and an order will be passed by APFC / RPFC-II / RPFC-I for depositing / transferring the dues. The cases where there is a mismatch, the same will be informed to the employer and the employee / pensioner by APFC / RPFC-II. They will be given a time of one month to complete the information.

4. In case submitted application form / joint option is not approved by the employer, before any rejection, an opportunity will be given to the employer for providing any additional proof or evidence or correct any mistakes / errors (including those made by employees / pensioners). Such opportunity will be for a period of one month and under intimation to the employees / pensioners.

5. In cases where the submitted information is not complete or seems erroneous or any information in application/ joint option form needs correction request or not found eligible, APFC/ RPFC-II will seek information from the employers under intimation to the employees / pensioners within one month. If complete information is received, the case shall be processed further as at 3 above. However, if, complete information is not received within one month, the order will be passed on merit by the APFC / RPFC-II/ RPFC-I.

6.Grievance Redressal: Any grievance by the applicant can be registered on EPFIGMS after submission of his request form and payment of due contribution, if any. The registration of such grievance shall be under specified category of higher pension with reference to Supreme Court Judgment dated 04.11.2022. All such grievances shall be addressed and disposed of at the level of Nominated Officer. Grievances will be monitored by the Officer in-Charge of Regional Office and Zonal Office.

[This issues with the approval of CPFC.]

Yours faithfully,

(Aprajita Jaggi)
Regional P.F. Commissioner-I (Pension

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Ministry of Labour & Employment

The Central Board Trustees (CBT) EPF recommends 8.15 % rate of interest to EPF subscribers for FY2022-2023

Posted on: 28 MAR 2023

The 233rd meeting of Central Board of Trustees, EPF was held today in Delhi under the Chairmanship of Shri Bhupendra Yadav, Union Minister for Labour & Employment and Environment, Forest & Climate Change. The Vice-Chairmanship of Shri Rameshwar Teli, Union Minister of State for Labour & Employment, Petroleum & Natural Gas and Co-Vice-Chairpersonship of Ms. Arti Ahuja, Secretary Labour & Employment and the Member Secretary Smt. Neelam Shami Rao, Central P F Commissioner were also present during the meeting.

The Central Board recommended 8.15 % annual rate of interest to be credited on EPF accumulations in members’ accounts for the financial year 2022-23. The interest rate would be officially notified in the government gazette after approval of Ministry of Finance, following which EPFO would credit the rate of interest into its subscribers’ accounts.

The CBT recommended the amount balancing both the growth & surplus fund to have safeguards.The recommended rate of interest of 8.15% safeguards the surplus as well as guarantees increase income to members. In fact, the rate of interest at 8.15 % and the surplus of 663.91 Crores is higher than the last year.

The Board’s recommendation involves distribution of more than Rs. 90,000 crores in the members’ account on the total principal amount of about Rs 11 lakh crores which was Rs 77,424.84 crores and Rs 9.56 lakh crores respectively in the FY 2021-22. The total income recommended for being distributed is highest till date. The growth in income and the principal amount is respectively more than 16% and 15% as compared to last financial year 2021-22.

EPFO over the years has been able to distribute higher income to its members, through various economic cycles with minimal credit risk. Considering the credit profile of the EPFO investment, the interest rate of EPFO is higher than other comparable investments avenues available for subscribers. EPFO has consistently followed a prudent and balanced approach towards investment, putting highest emphasis on the safety and preservation of principal with an approach of caution and growth.

EPFO being one of the largest social security organization has stayed true to its objective by maintaining and providing its subscribers with the high assured interest rate even during the periods of volatility in equity and capital markets. A blend of conservative yet progressive approach of investment followed by EPFO has made it a wise option for PF members.

PIB

Download EPFO fixes 8.15% interest rate on EPF for 2022-2023 PDF

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Ministry of Labour & Employment

• EPFO making all-out efforts to publicize the process of joint option which can be submitted online till 03rd May, 2023
• More than 8,000 members have applied online as on date
• Circular dated 20th February 2023 adheres to provisions of the Scheme and complies with Supreme Court orders

04 MAR 2023

The online joint (employee and employer) option form with the necessary documents has been hosted by EPFO in the unified portal for contributing on higher salary to the EPS-95. The form paves the way for giving effect to the SC order dated 04.11.2022, while adhering to the basic scheme provisions. More than 8,000 members have already applied online as on date though the submission deadline is 03rd May, 2023.

Since, the contributions of both the employee and employer on higher wages are involved, the EPF and EPS-95 schemes require the joint request when they contribute on higher salary. This is not a new requirement and predates the EPS-95 and the position has been affirmed by SC in the RC Gupta case stating that it is a necessary pre-cursor for exercising joint option on higher salary under EPS.

The circular dated 20th February 2023 adheres to the provisions of the Scheme and complies with the Supreme Court orders. The correct assessment of contributions and their deposit and diversion to Pension Fund, the past services rendered and the remittances made are necessary for correct calculation of the benefits and valuation of the Pension Fund. The EPFO closed the options on 4th of March 2023 for the retired EPS members (prior to 01.09.2014 and whose options were not considered earlier). It has received 91,258 online applications from this category of employees as on 04.03.2023.

EPFO has been making all-out efforts to publicize the process of joint option which can be submitted online till 03rd May, 2023. In respect of persons who were EPF members as on 01.09.2014, The online applications are being preferred by the employees since 27th February,2023 and already 8,897 members have applied to their employers.

PIB

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EPFO, HEAD OFFICE
MINISTRY OF LABOUR & EMPLOYMENT,
GOVERNMENT OF INDIA,
BHAVISHYA NIDHI BHAWAN, 14,
BHIKAJI CAMA PLACE, NEW DELHI 110066

No. Pension/2022/ 54877/15238

Date: 05.01.2023

CORRIGENDUM 

To,
All Addl. CPFCs, Zonal Offices.
All RPFCs / OICs, Regional Offices.

Sub: Instructions in compliance of orders contained in Para 44 (ix) read with Para 44 (v) & (vi) of Hon’ble Supreme Court judgement dated 04.11.2022 in the matter of Special Leave Petition (C) Nos. 8658-8659 of 2019.

Madam/Sir,

This refers to the Head Office Circular No. Pension/2022/54877/15149 dated 29.12.2022 on the above cited subject.

Sub para ii of Para 7 of the above mentioned circular may be read as:

“ii The application form for validation will contain the disclaimer as may be specified therein.”

Further, Para 11 of the above mentioned circular may be read as:

“11. These directions are issued with reference to communication of MoLE as referred above and for implementation of the judgement dated 04.11.2022 of Hon’ble Supreme Court.”

[This issues with the approval of CPFC]

Yours faithfully,

(Animesh Mishra)
Addl. Central P.F. Commissioner (Pension)

EPFO, HEAD OFFICE
MINISTRY OF LABOUR & EMPLOYMENT,
GOVERNMENT OF INDIA,
BHAVISHYA NIDHI BHAWAN, 14,
BHIKAJI CAMA PLACE, NEW DELHI 110066

No. Pension/2022/ 54877/15149

Date: 29 DEC 2022

To
All Addl. CPFCs, Zonal Offices.
All RPFCs / OlCs, Regional Offices.

Sub: Instructions in compliance of orders contained in Para 44 (ix) read with Para 44 (v) & (vi) of Hon’ble Supreme Court judgement dated 04.11.2022 in the matter of Special Leave Petition (C) Nos. 8658-8659 of 2019.

Madam/Sir,

The above matter was referred to the Central Government for issuing directions. The Central Government vide letter dated 22.12.2022 has directed that requisite action may be taken by EPFO to implement the directions contained in para 44 (ix) of the judgment dated 04.11.2022 of the Hon’ble Supreme Court within the stipulated timelines. Government has further directed that adequate publicity may be made to the decisions taken by EPFO to implement the said directions.

2. Accordingly, the field offices are directed to implement the directions contained in para 44 (ix) of the judgment dated 04.11.2022 of the Hon’ble Supreme Court within the stipulated timeline and to ensure adequate publicity of the decisions taken by EPFO to implement the said directions.

3. As may be seen, the Hon’ble Supreme Court has pronounced judgement dated 04.11.2022 in the matter of Special Leave Petition (C) Nos. 8658-8659 of 2019. The relevant directions of the court with respect to above-mentioned subject are as follows.

“44 (v) The employees who had retired prior to 1st September 2014 without exercising any option under paragraph 11(3) of the pre-amendment scheme have already exited from the membership thereof. They would not be entitled to the benefit of this judgment.

44 (vi) The employees who have retired before 1st September 2014 upon exercising option under paragraph 11(3) of the 1995 scheme shall be covered by the provisions of the paragraph 11(3) of the pension scheme as it stood prior to the amendment of 2014.

44 (ix) We agree with the view taken by the Division Bench in the case of R.C. Gupta (supra) so far as interpretation of the proviso to paragraph 11(3) (pre-amendment) pension scheme is concerned. The fund authorities shall implement the directives contained in the said judgment within a period of eight weeks, subject to our directions contained earlier in this paragraph.”

4. In this context, factual position as narrated in R.C. Gupta & ors etc. vs Regional Provident Fund Commissioner, Employees’ Provident Funds Organisation & ors etc. dated 04.10.2016 is as follows: –

4.1 Paragraph 4 of the above judgement states:

“ The appellant-employees on the eve of their retirement i.e. sometime in the year 2005 took the plea that the proviso brought in by the amendment of 1996 was not within their knowledge and, therefore, they may be given the benefit thereof, particularly, when the employer’s contribution under the Act has been on actual salary and not on the basis of ceiling limit of either Rs.5,000/- or 6,500/- per month, as the case may be. This plea was negatived by the Provident Fund Authority on the ground that the proviso visualized a cut-off date for exercise of option, namely, the date of commencement of Scheme or from the date the salary exceeded the ceiling amount of Rs.5,000/- or 6,500/- per month, as may be. As the request of the appellant-employees was subsequent to either of the said dates, the same cannot be acceded to.”

4.2 Relevant portion of Paragraph 8 of the above judgement states:

“… The said dates are not cut off dates to determine the eligibility of employer employee to indicate their option under the proviso to clause 11(3) of the pension scheme”.

4.3 Relevant portion of Paragraph 10 of the above judgement states:

“… If both the employer and the employee opt for deposit against the actual salary and not the ceiling amount, the exercise of the option under paragraph 26 of the provident fund scheme is inevitable. Exercise of the option under paragraph 26(6) is a necessary precursor to the exercise of the option to the Clause under 11(3). Exercise of such option, therefore, would not foreclose the exercise of a further option under Clause 11(3) of the pension scheme unless the circumstances warranting such foreclosure are clearly indicated”.

5. Accordingly, the direction of the Hon’ble Supreme Court in RC. Gupta judgement pertains to such employees who contributed on higher wages under paragraph 26(6) of EPF Scheme, and had further exercised their option under the proviso to erstwhile para 11 (3) prior to their retirement, but their option request under the proviso to paragraph 11(3) was explicitly denied by concerned office of the RPFC and /or contribution on higher salary was refunded / diverted back to provident fund accounts.

6. The following pensioners may apply digitally/ online at www.epfindia.gov.in for validating their options, if any, by the concerned Regional Office:

• the pensioners who as employees had contributed under paragraph 26(6) of EPF Scheme on salary exceeding the prevalent wage ceiling of Rs 5000/- or 6500/-; and
• exercised joint option under the proviso to Para 11(3) of the pre-amendment scheme while being members of EPS,95; and
• their exercise of such option was declined by PF authorities,

7. The way such pensioners would apply ‘to the concerned Regional Office is as follows:

• The request will be made in such form and manner, as may be specified by the Commissioner.
• The application form for validation will contain the disclaimer as ordered in the aforesaid government notification.
• In case of share requiring adjustment from Provident Fund to Pension Fund and if any, re deposit to the fund, the explicit consent of the pensioner will be given in the application form.
• In case of transfer of funds from exempted provident fund trust to pension fund of EPFO, an undertaking of the trustee shall be submitted. The undertaking shall be to the effect that due contribution along with interest-upto the date of payment, will be deposited within the specified period.
• The method of deposit of such funds will follow through subsequent circulars.
• Aforesaid application form must contain the following specified documents for evidence and for further processing : –
  • Proof of joint option under Para 26(6) of the EPF Scheme duly verified by the employer; and
  • Proof of joint option under the proviso to erstwhile Para 11(3) duly verified by the employer; and
  • Proof of remittance in Provident Fund on higher wages exceeding the prevalent wage ceiling of 5000/6500; and
  • Proof of remittance in Pension Fund on higher wages exceeding the prevalent wage ceiling of 5000/6500, if any; and
  • Written refusal of APFC or any other higher authority of EPFO to such requests/ remittance.

8. The above application forms when received in the specified time period will be dealt with in the following manner by Regional PF Commissioner:

• A facility-will be provided for which URL will be informed shortly. Once received, the Regional PF Commissioner shall put up adequate notice and banners on the noticeboard for wider public information.
• Each application will be registered and digitally logged. The receipt number will be provided to the applicant.
• The application will land into employer’s login whose verification with e-sign will be essential for further processing.
• RPFC will cause each application to be converted into e-file, as far as possible.
• The concerning dealing assistant will examine the papers including the note on receipt of due amount in the Pension Fund, and mark the case to Section Supervisor / Account Officer.
• The concerning SS / AO will mark out any discrepancies and send it with the rule position to APFC / RPFC-II who after due examination will put the case to Officer-in charge of RO.
• The OIC shall examine each case of pension on higher salary and dispose it by passing a speaking order that shall be intimated to the applicant through e-mail/post. Efforts will be made to intimate them through telephone/SMS.

9, Officer in-Charge of the concerned Regional office will send a weekly monitoring report to the respective Zonal Office. The monitoring format will be specified by the ACC-HQ Pension. Zonal office will also report the aggregate position of the zones weekly to the Pension Division at Head Office.

10. Any grievance by the applicant can be registered on EPFIGMS after submission of his request form and payment of due contribution, if any. The registration of such grievance shall be under specified category of higher pension with reference to Supreme Court Judgment dated 04.11.2022. All such grievances shall be addressed and disposed of at the level of Nominated Officer. Grievances will be monitored by the Officer in-Charge of Regional Office and Zonal Office.

11. These directions are issued in compliance of the judgement dated 04.11.2022 of Hon’ble Supreme Court and notification of the MoL&E for immediate implementation.

12. This circular is being issued in supersession of all earlier instructions issued on this subject.

[This issues with the approval of CPFC.]

Yours faithfully,

(Animesh Mishra)
Addl. Central P.F. Commissioner (Pension)

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