Retirement Security

Employees'
Provident Fund

Your Secure Retirement Savings Scheme—building your future wealth with guaranteed returns.

Interest

8.25%

FY 2024-25

Contribution

24%

of Basic + DA

Vesting

5 Years

Full Benefits

What is EPF?

The Employees' Provident Fund (EPF) is a savings scheme set up by the Government of India in 1952 to help employees save for retirement. Every month, both you and your employer contribute a small amount to your EPF account while you're working.

Key Benefits

  • • Safe & government-managed savings
  • • Tax benefits under Section 80C
  • • Higher interest rates than traditional savings
  • • Pension after age 58 (EPS)
  • • Life insurance coverage (EDLI)

Managed by EPFO

Your personal retirement fund is managed by the Employees' Provident Fund Organisation (EPFO), ensuring security and regulatory compliance.

Contribution Structure

Monthly Contribution Breakdown

Employee Contribution12%

Goes entirely to EPF account

Employer Contribution12%
3.67% to EPF8.33% to EPS (Pension)
Total Monthly Contribution24%

*Based on ₹15,000 as Basic + Dearness Allowance

Special Cases & Additional Benefits

When Employee Contributes Only 10%

  • • Company has fewer than 20 employees
  • • Company declared sick unit by BIFR
  • • Certain industries (coir, guar gum, beedi, bricks, jute)
  • • Salary below ₹6,500

Additional Employer Contributions

  • • 0.5% towards Life Insurance (EDLI)
  • • Admin charges (total ~13.61% contribution)

Interest Calculation Example

Starting Month: April 2024

Annual Interest Rate

8.25%

Monthly Interest Rate

0.687%

Total Monthly Addition

₹2,350

MonthOpening BalanceMonthly ContributionMonthly InterestClosing Balance
April 2024₹0₹2,350₹16.14*₹2,350
May 2024₹2,350₹2,350₹32.29*₹4,732.43

*Interest is calculated monthly but credited annually on 31st March

Eligibility & Registration

Employee Eligibility

  • Eligible from first day at an EPF-offering organization
  • Mandatory for companies with 20+ employees
  • Covers all states including Jammu & Kashmir and Ladakh (since 2019)

Universal Account Number (UAN)

Your 12-digit lifelong EPF ID that stays constant throughout your career. Manage your EPF online through UAN portal.

Quick Access Methods

Tax Rules (Updated 2021 Onwards)

Taxation Changes

Before FY 2021-22:

EPF deposits and interest were fully tax-free

From FY 2021-22:

  • • Interest on contributions above ₹2.5 lakh/year is taxable
  • • If employer doesn't contribute, limit is ₹5 lakh/year
  • • TDS @ 10% (with PAN), 20% (without PAN)

Example Calculation

Your Annual Contribution:₹2.7 lakh
Excess Amount:₹20,000
Interest on Excess (8.25%):₹1,650
TDS Payable:₹165

@ 10% (with PAN provided)

EPF Forms for Different Needs

Form NumberForm NamePurpose / Used ForCategory
14
Form 14Buying an LIC Policy or investing in LIC's Mutual FundsInsurance Related
11
Form 11Transferring EPF account to new employerAccount Transfer
13
Form 13Transfer without registered DSC (Digital Signature Certificate)Digital Transfer
20
Form 20Claim in case of employee's death (by nominee/legal heir)Death Claim
2
Form 2Nomination for EPF & EPS (Employee Pension Scheme)Nomination
5 IF
Form 5 IFEDLI insurance claim (Employees' Deposit Linked Insurance)Insurance Claim
15G
Form 15GTo avoid TDS on EPF interest (for individuals below taxable limit)Tax Related
5
Form 5New employee registration (initial joining details)Registration
CF
Composite FormFinal settlement, pension withdrawal, or part withdrawalMulti-purpose

Important Notes about EPF Forms:

  • • All forms are available for download on the EPFO official website
  • • Digital submission available through UAN portal for most forms
  • • Keep digital copies of submitted forms for reference
  • • Forms may require employer attestation for verification
  • • Processing time varies from 15-30 days depending on form type

Key Features & Benefits

Automatic Transfer

EPF accounts auto-transfer on job change from April 2024

Nomination Required

Mandatory for online passbook access, ensures family security

Life Insurance

EDLI coverage through employer's 0.5% contribution

Partial Withdrawal

Allowed for medical, home loan, education, and emergencies

Inactive Accounts

After 36 months of no deposit, still earns interest until retirement

Pension Benefits

EPS provides monthly pension after age 58

Withdrawal & Online Services

EPF Withdrawal Rules

Full Withdrawal Allowed If:

  • You retire from service
  • You're unemployed for over 2 months

Partial Withdrawal Allowed For:

  • • Medical emergencies
  • • Home loan repayment
  • • Higher education
  • • Marriage expenses
  • • Home construction/renovation

Online Withdrawal Process:

  1. 1. Log in to UAN portal (Aadhaar-linked)
  2. 2. Go to Online Services → Claim
  3. 3. Enter bank details and verify
  4. 4. Select purpose and amount
  5. 5. Employer approves → Money in 15–20 days

Customer Support & Grievances

Contact Information

T

Toll-Free Helpline

1800118005

Head Office

Bhavishya Nidhi Bhawan, 14 Bhikaji Cama Place, New Delhi – 110066

Grievance Portal

EPFiGMS.gov.in

  • Register complaints online
  • Track complaint status
  • Transparent resolution process
  • Escalation mechanism available

About EPFO

EPFO is a government body that manages EPF, EPS, and EDLI—helping crores of Indians save for retirement securely.

Important Notes

  • • Interest rate subject to annual review
  • • Keep Aadhaar linked for seamless services
  • • File nomination for family protection
  • • Verify passbook entries regularly
  • • Update mobile number for OTP access

© 2024 Employees' Provident Fund Organisation. All information is for reference purposes only.

For official and updated information, please visit epfindia.gov.in

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EPF (Employee Provident Fund) Guide 2026 | PF Balance, Withdrawal & Interest | Six Finance