1. EMPLOYEES’ ENROLLMENT CAMPAIGN 2017
Notification No. 3121, Dated

2. ARE YOU COVERED UNDER THE EPF AND MP ACT, 1952
YES
All eligible employees engaged by the establishment are enrolled as PF member
All employees engaged by or through a contractor are enrolled as PF member either under the code number of the contractor or under the code no of Principal Employer
PF remittance is made on correct wages NO
Check whether your establishment is statutorily coverable under the Act and from what date.
If the establishment is not covered statutorily, whether employer and employees are interested in getting covered under the ACT

3. HOW TO REGISTER UNDER THE ACT
Online facility for the employers to obtain registration under the Act.
Read the user manual “ONLINE REGISTRATION OF ESTABLISHMENT WITH DSC”
DSC is required for registration
PAN of establishment (PAN of employer in case of proprietorship firm)
Address Proof
Registration/license etc

4. FROM WHICH DATE THE ACT APPLIES TO MY ESTABLISHMENT
The establishment is required to seek coverage from the day employment strength exceeded 19
For the purpose of employment strength all employees whether on the roll of establishment, whether engaged directly or indirectly through employer will be counted.
In case establishment does not have 20 employees then the date mutually agreed by the Employer and Employee. (voluntary Coverage)

5. WHAT IF I HAVE 20 OR MORE EMPLOYEES AND DO NOT REGISTER
Department will cover you from the date you engaged 20 employees
Employee share for the previous period will have to be paid by the employer and cannot be recovered from the salary of the employee.
Interest under sec 7Q pa) for delayed payment
Penal Damages under sec 14B 5-25% pa) for late payment

6. WHO IS REQUIRED TO BE ENROLLED AS PF MEMBER
All employees except excluded employees
Definition of employee (sec 2 (f ) wide enough to include employees engaged directly by the establishment or by or through contractor.
Part time employees also required to be enrolled as PF members if they are working in or in connection with the business of the establishment
In P M Patel v Union of India : AIR 1987 SC 447 : Home workers are treated as employee.

7. I HAVE ENGAGED CONTRCATOR : WHO IS LIABLE
PARA 30: Principal employer liable for payment of contribution in respect of its own employees and employees engaged through contractor
Employer in the first instance liable to pay both the EE and ER share and then recover from its own employee and contractor
PARA 36-B: Contractor responsible to submit all information to Principal employer which Principal Employer is required to furnish to Commissioner

8. WHAT AM I REQUIRED TO PAY UNDER THE ACT
Employee share towards PF Contribution
Employer share towards PF Contribution
Employer Admin Charges on PF
Employer Share towards Pension
Employer contribution towards EDLI
Employer Admin Charge on EDLI
12% of wages*
3.67% of wages
0.85% of wages ,
Min Rs 500
8.33% of wages
0.5% of wages
.01% of wages,
Min Rs 200
* Recovered from EE Wages

9. WHAT ARE THE BENEFITS AVAILABLE TO THE EMPLOYEE
Compulsory savings in the form of Provident Fund with contribution from EE and ER\
Tax free savings (EEE)
Highest interest rate (interest on monthly running balance)
Partial Withdrawal for specific purpose like, illness, marriage, education, house etc.
Insurance up to Rs 6 lakh in case of death of employee in service.
Pension under EPS 95 (Member Pension, Spouse Pension, Children Pension, Disability Pension, Nominee Pension etc)

10. Contribution and Benefits
Ms.Nita Joined on at the age of 25. Contribution capped on Statutory Wage limit
PF SCHEME
PENSION SCHEME
INSURANCE SCHEME
RS 6,95,322
RS 3,70,071
No Contribution from Employee
contribution
RS 28,42,605
Member Pension
RS 7,500 pm
Benefit up to Rs 6 lac on Death of member (while in service)
Benefits after 33years of service

11. Use Power of Compounding
Ms Nita Joined on
Joined at 25 Y and retired at 58 Y
Total Years of service -33 Y
Contribution capped at statutory wage limit
Contribution to PF- Rs 6,95,322
Interest Earned- Rs 21,47,283
PF Balance after 33 years- Rs 28,42,605

12. CONCERNS OF EMPLOYEES WORKING IN CONSTRUCTION & BUILDING INDUSTRY
MIGRANT WORKER, HOW WILL I GET BENEFIT, FREQUENT JOB CHANGE.
UAN (Universal Account Number).
All benefits based on UAN
Employee needs to be enrolled for UAN & thereafter same UAN can be used.
Seed UAN with Aadhaar & Bank Account.
Know your PF balance by giving missed call at
Use EPFO App (Android Version) to view your pass book and UAN details.

13. WHAT IF I FAIL TO EXTEND PF BENEFIT TO ELIGIBLE EMPLOYEES
Proceedings under sec 7A of the Act to determine the dues payable by the employer
Dues to be determined from the date employee/employees entitled for membership (no limitation period)
Employer liable to pay both shares in case PF was not deducted.
Employer liable for action u/s 405 of IPC in case EE share was deducted and not deposited.
Recovery of assessed dues under sec 8B to 8G of the Act.
Interest under sec 7Q and Damages under sec 14
Prosecution under sec 14 of the ACT.
All the above actions can be taken even in case of non- enrollment of employees engaged through the contractor

14. WHY SHOULD I ENROLL NOW Employees’ Enrollment Campaign 2017
Employer can file declaration in respect of employees working during the period to and not extended PF Membership
Employer need not pay EE Contribution for the period from date of enrollment to (Provided EE share was not deducted)
No Damages (only token Rs 01/- pa)
Administrative charges need not be paid for the period

15. WHY SHOULD I ENROLL NOW
Only ER share should be paid along with interest under sec 7Q
No verification by department
Declaration filed by the establishment will be accepted.
In case establishment fails to declare and subsequently it is found that the establishment did not extend PF membership to eligible employees all action would be taken.

16. HOW TO FILE DECLARATION
In case establishment is not covered apply online for coverage.
Obtain UAN for the employees
UAN can be obtained through the unified portal
File Declaration online
Please visit
Click on declaration form and fill the details
Make remittance within 15 days.

17. CAN I AVAIL THE BENEFIT OF PMRPY
Benefits under PMRPY can be availed provided the eligibility criteria is met.
Scheme for 3 years ( to )
Under PMRPY 8.33% (Employer Contribution) will be borne by GOI. 12% in case of Garment establishment.
There should be net increase in membership as compared to base figure of 31st March of the year.
Incentive only for fresh employees with salary less than Rs15000/-
Estt should have PF No and LIN
Employee should have Aadhaar and UAN

18. CONSIDER PF AS INVESTMENT IN HUMAN CAPITAL AND NATION BUILDING
ANY QUESTIONS?