EPF or Employees’ Provident Fund is a social security scheme implemented by the Government of India to help people generate savings while earning. The employee, as well as the employer, contribute a small amount every month so that a substantial corpus is generated at the time of retirement. EPF Form 11 helps the employer in finding out whether the employee is already a member of the EPF scheme or not.
When the employee’s salary is more than ₹ 15,000 and he is working in an organisation having more than 20 employees, the employer has to enrol him for EPF. In case the employee is already a member of the EPFO, the employer has to continue his PF obligations. Form 11 contains the EPF history of the employee and it is also used to transfer the PF account automatically.
|EPF Form No.||Form – 11|
|Purpose||Self- declaration of employee’s basic EPF details and automatic transfer of PF to a new account|
|Eligibility||All new employees who are already a member of EPF and have basic salary + DA of ₹ 15,000 and above.|
|When is it Filled||At the time of joining a new company|
What is EPF Form 11?
EPF Form 11 is a self-declaration form that needs to be filled by the employee at the time of joining an organization which is covered under the Employees Provident Fund (EPF) scheme as per the EPF Act, 1952. All details of the employee’s previous EPF account have to be mentioned in the form.
The form is also used to automatically transfer the amount from the previous PF account to the new EPF account. Earlier, an employee had to fill Form 13 for transferring PF to the new EPF account. However, after the introduction of modified Form 11, the automatic transfer request is included in this form itself.
Purpose of Form 11
Form 11 serves the following purposes:
- If the new employee was a member of the Employees’ Provident Fund Scheme earlier, he will continue to get benefits of the scheme but under a new Member ID.
- If the new employee was not a member of EPFO during his past employment or was not employed before and his salary is more than ₹ 15,000 p.m. in the new employment, he can opt not to contribute for EPF/EPS. Such an employee is known as an Excluded Employee. Members receiving PF pension or those who have withdrawn their PF at an earlier date are also considered as excluded employees.
- The form can also be used to automatically transfer the PF amount from the previous account to a new one.
This declaration form also enables the Provident Fund Department to maintain a comprehensive database which contains important details of the employees. It also helps them significantly during inspections, audits, cross-checking or verification of facts.
How to Fill Form 11
You have to enter following details in Form 11:
Personal Information which includes:
- Name of the member
- Father’s Name or Spouse’s Name (whichever is applicable)
- Date of Birth
- Gender (The form provides for three options to select from – Male, Female and Transgender)
- Marital Status
- Contact Details – Email ID and Mobile Number
Details related to previous employer and participation in EPF and EPS
- Whether earlier a member of Employee’s Provident Fund Scheme, 1952
- Whether earlier a member of Employee’s Pension Scheme, 1995
- If the individual had marked the answer in affirmative regarding participation in any of the two schemes, some additional data points are required to be furnished:
- UAN or Universal Account Number
- Previous PF or Provident Fund Account Number
- Date of exit from previous employment in the format dd/mm/yyyy
- Scheme Certificate No. (if issued)
- Pension Payment Order (PPO) No. if issued
International workers need to provide the following details :
- Country of Origin
- Passport Number
- Validity of passport
Self-attested copies of the following documents need to be attached along with this form:
- Bank Account and IFSC
- Aadhaar Number
- Permanent Account Number (PAN)
Undertaking by the Employee
Read the declaration mentioned in the form and sign the undertaking. Do not forget to mention the date and place of signing the undertaking.
Declaration by Present Employer
The present employer, i.e. the new organization that the employee has joined, is required to take necessary actions as mentioned below and fill up the concerned details and sign and seal the same. It also has to provide a declaration containing details regarding the information provided by an employee. This declaration contains the following points:
- Date of joining of the employee
- PF ID number/Member ID assigned to the employee
- UAN of employee
- Verification of KYC credentials
Submission of EPF Form 11
Once you have filled Form 11, submit it to the employer. The employer signs the form and puts his stamp on the form. He then submits the form in the regional EPF office.
Responsibility of the Employer of the Establishment
- Get the declaration form (New format of Form No. 11) duly filled by all the new entrants within a time period of one month and upload the information in the UAN portal within a time period of 25 days from the end of every month.
- Share the UAN details as generated by EPFO to all existing members of the fund within 15 days from the receipt of UAN and get their acknowledgment on the same.
- Take responsibility for UAN activation of employees within 15 days of dissemination of such information.
- Seed KYC details (PAN, Aadhaar and bank account details) of such members within a month of the receipt of UAN.
- In cases where the members do not possess an Aadhaar card, the employer should get the Aadhaar Acknowledgement Slip submitted within a month from the time of receipt of UAN.
- Whenever the employer receives Aadhaar information of the employee, he/she is required to upload the Aadhaar details on UAN Portal within 15 days of receiving such information.
- Claim forms before being sent to the EPFO should be complete in all respects from the end of the employer such as all relevant KYC information should be linked to the UAN.
The term “International workers” include two sets of individuals –
- An Indian employee currently working or having worked in another country with whom India has signed an agreement with respect to Social Security benefits known as SSA or Social Security Agreement.
- Any individual who is not an Indian and is working in India with an establishment which is covered under the scope of Employees’ Provident Funds & Miscellaneous Provisions Act, 1952.
Earlier, international workers working in India were excluded from the scope of the Employees’ Provident Fund. However, now every qualified international worker (i.e. non-excluded members) is required to become a member and make necessary contributions under the EPF Scheme.
Important Points Related to EPF for International Workers
International workers have to fill Form 11 at the time of joining as well. However, they have to keep the following points in mind:
- A Social Security Agreement is a bilateral instrument to safeguard social security interests of workers posted in another country. Being a reciprocal arrangement, it generally provides for equality of treatment and avoidance of double coverage. Currently, India has signed operating SSAs (Social Security Agreements) with Belgium, Germany, Switzerland, Grand Duchy of Luxembourg, France, Denmark, Republic of Korea, Netherlands, Hungary, Finland, Sweden, Czech Republic, Norway, Austria, Canada, Australia, Portugal, Quebec, and Japan.
- Excluded Workers: An international worker contributing towards a social security programme of the home country and certified through the issuance of a Detachment Certificate for a specified period with respect to the SSA signed between India and the specific country is known as an “excluded employee”.
- There is no guideline regarding minimum duration of stay in India for becoming eligible for activation of the PF compliance. Each international worker (who is eligible) needs to be registered in the scheme from his job start date in India.
- The provisions of the PF will be applicable even if the salary is paid to such employee outside of India.
- In case of a split payroll, the PF contribution will be calculated on the basis of the total salary earned by the individual.
- An Indian employee attains the status of “International Worker” only on account of employment in a country with which India has signed an SSA. He/she shall remain in that status till the time he/she avails the benefits under a social security program covered under SSA.