Notifications
India
Updated: 31st July, 2023
SOP for PF inspections by EPFO
· The Employees’ Provident Fund Organisation has clarified to all its field functionaries regarding the newly developed SOP for the inspection of an establishment and directed them to adhere to the said mechanism while conducting online or physical inspection of an establishment. The SOP promotes self-compliance and has a three-step inspection process.
· The three-step inspection process includes
a) Desk Review
b) Nudging
c) Physical inspection A. During the process of desk review, the EPFO would identify likely defaulting establishments by verifying available data in the system/ office records and establishes a priority matrix for selecting establishments for inspection. Desk review also includes verifying the data available with other agencies like ESIC, GSTN, MCA etc. B. During the nudging process, identified defaulting establishments will be communicated through various means like email, SMS etc. to comply with the enactment. C. Physical inspection will be carried out for the establishments that have not complied, despite the previous steps. Key points from the SOP are as below:
1. Each field office shall undertake a Desk Review of all the active establishments starting from the oldest registration code within their jurisdiction, at least once a year.
2. During the nudging phase, the defaulted establishments will be given an opportunity to comply, and the list for physical inspection will exclude those establishments that have complied during the nudging phase.
3. After the completion of desk review and nudging, a physical inspection will be assigned to Enforcement Officer.
4. After the inspection, a report will be sent to the establishment on the registered e-mail ID.
5. In respect of establishments where insufficient data is found in system/office records, triangulation with readily available data from other agencies like ESIC/GSTN/MCA etc. may be undertaken, in order to ascertain the status of the establishment.
6. A mechanism has been created to send SMS & e-mail alerts to all defaulting establishments during the nudging phase, which will help the establishments to respond and comply to avoid physical inspection.
7. SMS alerts will be sent to all the members whose contribution is not deposited by the due date. The above mechanism will be effective from 1st August 2023. The goal of the above SOP is to have a transparent and accountable inspection process and also to promote self-compliance, protect members’ right through a systematic and technology-driven approach.
India
Updated: 24th July, 2023
ESIC clarifies on correction in date of birth as per Aadhaar details of IP/IW
India
Updated: 24th July, 2023
EPFO declares Rate of Interest for EPF members’ accounts for the year 2022-23
India
Updated: 26th June, 2023
EPFO extension of last date for submission of application for pension on higher wages
India
Updated: 14th June, 2023
EPFO guidelines for submission of Joint Request under para 26(6), while applying for pension on higher wages
• Employer share of PF contribution has been remitted on employee’s pay, exceeding the prevalent statutory wage ceiling of Rs.5,000/6,500/15,000 per month from the day the pay exceeded the wage ceiling, or from 16th November, 1995, whichever is late, till date or till the date of retirement, as the case may be.
• Administrative charges payable by the employer have been remitted on such higher wages.
• Employee PF account has been updated with interest fixed by the Government time to time on such higher contribution received.
• Uploading of any of the below document along with application will suffice for the validation of joint request approved under para 26(6)
- Wage details submitted by the employer along with applications.
- Any salary slip/ letter from the employer authenticated by the employer.
- Copy of the joint request and undertaking from the employer.
- Letter from PF office, if any, issued prior to 4th November, 2022, (date of the judgement) indicating PF contribution on higher wages. The Employees’ Provident Fund Organisation further clarified that, the applicant who qualify for the above and are already contributing, or have contributed till retirement or superannuation on higher pay, have not submitted their joint request and undertaking of the employer, can submit the same at the time of final claim settlement through their last employer. Joint request and undertaking of the employer can be submitted by pensioner or members any time before the grant of pension on higher wages. Given the updates, which are being received by the employers from the EPFO in a staggered manner, the para 26(6) declaration, currently, which can also be submitted at the time of F & F settlement, may come in as online option during enrolment / F & F settlement. Pro-forma for joint request and undertaking by the employer under para 26(6) of the EPF scheme has been enclosed along with the circular.
India
Updated: 5th May, 2023
ESIC requests the employer/employees to seed Aadhaar number
1. Avoid duplication of data for a particular member.
2. If any employee is already a member seeded with Aadhaar, then the same can be tracked to avoid duplication of IP number. This would ensure quicker service period.
3. This also facilitates the member to generate Ayushman Bharath Health Account through National Health Authority.
4. With the above there can be interoperate ability of health record for the member and would stand beneficial to the member. Along with the circular ESIC has also enclosed a user manual containing the detailed procedure/ work flow for the handy assistance of the user/employees/employers.
India
Updated: 2nd June, 2023
Application for pension on higher wages to be assessed by EPFO within 20 days of the receipt
1. Application which is complete and approved by the employer.
2. Application is complete but not approved by the employer.
3. Application is not complete but approved by the employer.
Scrutiny when the application is complete and approved by the employer:
While dealing with this category of application, if all the details furnished in the application, and the PF records match, the dues will be calculated and order will be passed by EPFO for depositing or transferring the dues to the employee.
If there is any mismatch in the PF records and the details furnished in the application, information about the same will be given to the employee and the employer, with a time period of one month to complete the information. If information is not received within one month, an order will be passed based on the merit. Scrutiny when the application is complete but not approved by the employer:
Intimation about this shortfall will be given to the employee and the employer and a time period of one month will be given to the employer for providing any additional proof or evidence or to correct any mistake. If the said error is not rectified within one month and not approved by the employer, the application will be rejected. Scrutiny when the application is not complete but approved by the employer:
While dealing with this category of application, the EPO will seek the employer with an intimation to the employee to provide the missing information within one month. If the information is not received within one month, an order will be passed on merit. Special cases where examination of records of the establishment is necessary:
There may be circumstances where examination of the records of the establishment/ trust, especially for rectification of wage details, is necessary. In such cases, a team will be formed by EPFO which will visit the establishment/trust after giving 7 days of notice of visit for verification of records. Verification of records will be only with respect to the concerned applicant. Efforts shall be made by EPFO to complete the verification in one go. Now, as per the circular dated 2nd June, 2023, Employees’ Provident Fund Organisation has directed all its field officers to validate the applications expeditiously and to send the demand letter or communication, as the case may be, to the employer and employee for providing any additional proof or evidence or to correct any mistake in respect of each applications within 20 days of the receipt of the application. The above would help in faster processing of the application and providing clarity on the status of the application.
India
Updated: 11th May, 2023
EPFO clarifies on method of calculating dues of members who apply to contribute on higher wages towards pension
i. Each member’s case shall be processed in a separate file, created in e-office, with clear marking of the application id.
ii. In case of exempted establishments, the wage details for the entire period and the matching contribution should be available with the exempted establishment and must be consistent with the records of the trust. Below components will be calculated month wise:
i. 8.33 % of employer’s share on higher pay from the date the member has started to contribute on higher wages.
ii. 1.16% of employer share on higher pay above Rs.15000/- with effect from 1st September, 2014.
iii. The above two components will be taken from the amount already deposited in to the Pension Fund and balance, if any, will be taken from the EPF contributions.
iv. The interest to be charged on dues as calculated above for un-exempted establishment shall be the interest earned by the member at the rate declared by the Government time to time, and for exempted establishment, the interest will be at the rate declared by the trust, or as declared by the Government, whichever is higher. After calculating the above dues, the applications will be classified in below manner:
i. Applications with respect to which all the dues have already been fully remitted to the EPS in the due months.
ii. Applications with respect to which dues has been not remitted to the EPS, but adequate balance is available in the member’s PF account, which can be diverted to EPS.
iii. Applications with respect to which dues has not been remitted to the EPS and there is inadequate balance in the PF account to adjust. EPFO will inform the member about his/her status regarding the dues in each of the above case through latest employer and will require the member to submit written consent in case of diversion of fund. In case of inadequate fund, EPFO will issue a demand notice in a specific format given in the circular asking the member to pay the dues. The member will be given 3 months’ time to deposit and to give the consent for diversion of funds. The method of payment of dues by the member will be through online facility provided by EPFO if any, or through cheque with details like application ID, UAN/PPO number, name and mobile number, demand notice number and date written on the back side of the cheque. Once all the above processes are complete, EPFO will verify them and will start its internal process and a final speaking order from EPFO will be communicated to the member through letter or email, with a copy to the latest employer. The EPFO has further stated that the method of computation of pension will follow through subsequent circular.
India
Updated: 3rd May, 2023
EPFO enables option for deleting and re-submitting the joint option for higher pension
India
Updated: 28th March, 2023
PAN and Aadhar linking
a) TDS shall be deducted at higher rate (Flat 20% on Gross salary or as per tax slab whichever is higher) as provided in the Income Tax Act.
b) No refunds will be made against such PANs.
c) interest shall not be payable on such refund for the period during which PAN remains inoperative. Hence, we would like to keep you informed on the steps that needs to be carried out proactively that can ease the process within the next quarter.
Step1: Register on https://report.insight.gov.in (Guideline document from Income Tax department enclosed; click Read More button to access the file) to identify the list of employees (active) who have not yet linked PAN-AADHAR (Bulk verification available). This registration cannot be carried out by AscentHR directly as the process is linked to the company’s authorized signatory email ID and phone number. Step2: Once the registration is successful, login and extract the data by clicking Compliance Check for Section 206AB & 206CCA at home page, the compliance check functionality page appears. Through the functionality, tax deductors or collectors can verify if any person (PAN) is a “Specified Person” as defined in Section 206AB & 206CCA. The same can be done in two modes:
a) PAN Search: To verify for single PAN.
b) Bulk Search: To verify for PANs in Bulk Step3: Generate the result which will be retrieved in (CSV format with the following details):
• Financial Year: Current Financial Year.
• PAN: As provided in the input. Status shall be “Invalid PAN” if provided PAN does not exist.
• Name: Masked name of the Person (as per PAN).
• PAN Allotment date: Date of allotment of PAN.
• PAN-Aadhar Link Status: Status of PAN-Aadhar linking for individual PAN holders as on date. The response options are Linked (PAN and Aadhar are linked), Not Linked (PAN & Aadhar are not linked), Exempt (PAN is exempted from PAN-Aadhar linking requirements as per Department of Revenue Notification No. 37/2017 dated 11th May 2017) or Not-Applicable (PAN belongs to non-individual person).
• Specified Person u/s 206AB & 206CCA: The response options are Yes (PAN is a specified person as per section 206AB/206CCA as on date) or No (PAN is not a specified person as per section 206AB/206CCA as on date). Step4: Share the list with AscentHR or use the attached communication which contains the PAN & Aadhar linking steps to the applicable employees. Note: This exercise might need to be carried out every month/ quarter for new joiners.
India
Updated: 20
EPFO guidelines on opting higher pension dated 20th February, 2023
➢ 16th November 2023 on Supreme Court Judgement - 4th November 2022
➢ 5th January 2023 on the Circular issued by PF office - 29th December 2022
➢ 10th February 2023 on the Circular issued by PF office - 25th January 2023 The Employees’ Provident Fund Organisation has issued circular dated 20th February, 2023 to its regional offices with instructions to implement the 4th November, 2023 Hon’ble Supreme Court verdict on higher pension. Following are the key highlights of the circular:
1. Eligibility:
Employees who would be eligible to opt for higher pension and who would have to submit joint declaration under Para 11(3) and 11(4) are:
a) Employees and employers who had contributed above the wage ceiling limit of Rs. 5000/ 6500 under Para 26(6) of Employees’ Provident Fund Scheme, and
b) Did not exercise joint option under Para 11(3) of the Employees’ Pension Scheme. Para 11(3) of the Employees’ Pension Scheme was deleted effective 1st September, 2014,
c) And were members of the Employees’ Pension Scheme prior to 1st September, 2014 and continued to be member post on or after 1st September, 2014. 2. Modalities to be noted by eligible employees
a) Format would be specified for the joint option along with the disclaimer by Provident Fund office b) Joint option would contain explicit consent of the employee in case of:
✓ Transfer of balance from the employer contribution account to Employees’ Pension Scheme account
a) Upon receipt of the joint option from employee, the same would be registered and logged digitally at the PF office b) Receipt number of the joint option would be provided to the applicant c)The logged application is routed to the employer login for approval through DSC / e-sign d) Employer to verify the joint option 4. Following would be the verification process at the Provident Fund Department
a) Verification of document along with checking of calculations with respect to transfer in Employees’ Pension Scheme would be conducted by concerned dealing assistant b) Post the above verification, Dealing Assistant transfers the document to section supervisor/ accounts officer who further verify the documents and calculations. Discrepancies if any are marked before transferring the documents to APFC / RC II c) APFC / RC II shall verify each case before approving / rejecting. The status of the documents would be intimated to the applicant through email / post while efforts would be made to intimate through phone / SMS Ascent Comments
Point 5, of the attached notification warrants for 3 mandatory conditions to be met, this has been explained in the eligibility section above. The first condition states of contributions to provident fund on higher wages under Para 26(6). Below is the extract of Para 26(6) of Employees’ Provident Funds Scheme, 1952 [Notwithstanding anything contained in this paragraph [an officer not below the rank of an Assistant Provident Fund Commissioner] may, on the joint request in writing, of any employee of a factory or other establishment to which this Scheme applies and his employer, enrol such employee as a member or allow him to contribute more than rupees [fifteen thousand rupees] of his pay per month if he is already a member of the Fund and thereupon such employee shall be entitled to the benefits and shall be subject to the conditions of the Fund, provided that the employer gives an undertaking in writing that he shall pay the administrative charges payable and shall comply with all statutory provisions in respect of such employee.] Reading of the above provides directive that declaration under Para 26(6) joint option in writing has to be provided at the time of opting to contribute on higher wager towards provident contributions. We are enquiring with the PF department on the above to be clear on the communication that needs to be sent to employees from your organization. The release of joint option would provide clarity in this regard and also on the timelines for submission Kindly expect another update on this matter in the next couple of days.
India
Updated: 25
EPFO issues further guidelines with regard to pension on higher wages for members
· The Employees who had retired before 1st September, 2014 upon exercising the option to contribute on salary exceeding 6500/- will be covered by the provisions prior to the amendment of 2014. That is, pensionable salary shall be based on such higher salary on which the contributions were paid. Subsequent to this judgement EPFO head office, vide circular No- Pension/2022/54877/15149, dated 29th December, 2022 had circulated a detailed guidelines to all its field functionaries to comply with the judgement. An alert of the same was circulated by AscentHR on 5th January, 2023. Now, EPFO head office have re-examined the case of pension on higher wages of employees who had retired prior to 1st September, 2014 in light of the above judgement of the Hon’ble Supreme Court and issued further guidelines to all its field functionaries, vide circular No- Pension/2022/55893/15785, dated 25th January, 2023. Some of the salient features of the guidelines are as below:
· The EPFO has implemented the direction of the Hon’ble Supreme Court in RC Gupta & others et., Vs. Regional Provident Fund Commissioner, Employees’ Provident Fund Organisation & Others et., dated 4th October, 2016 with regard to the employees who had contributed on higher wages under Para 26(6) of EPF Scheme, and had further exercised their option under proviso to erstwhile para 11(3) prior to their retirement, and their joint 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.
· In respect of employees who had retired prior to 1st September, 2014 without exercising any option under Para 11(3) or the pre-amended scheme, and have been granted pension on higher wages, their cases need to be re-examined to ensure that they are not given higher pension from the month of January 2023 onwards. Pension in such cases may be immediately restored to pension on wages up to the ceiling of Rs. 5000/- or Rs. 6500/.
· Before revising any pension entitlement, an advance notice will be issued to the pensioner so that he/she has an opportunity to prove the exercise of option under Para 11(3) before his retirement prior to 1st September, 2014. Further, any recovery which may arise after such revision should be done in a staggered and persuasive manner. The RPFC-I/ officer in charge of the region will be the competent authority to re-determine the pension entitlement and initiate recovery, if any. Field functionaries should take up most care to identify cases where higher pension was granted on account of the judgment of any court. In such cases, a favourable order shall be obtained from the concerned court citing the order of the Supreme Court dated 4th November, 2022 in the case of EPFO Vs. Sunil Kumar.B before proceeding with stopping/restoration of pension to wages up to ceiling of Rs.5,000/- or Rs.6,500/-.
India
Updated: 23
Discontinuation of NEEM Scheme
A copy of the letter is attached for your reference.
India
Updated: 29
EPFO Head office instructs all their field functionaries to comply with the judgement of Hon’ble Supreme Court on Pension Amendment Scheme
• The member who had contributed to EPF on more than prevalent wage ceiling limit of Rs. 5000/- or 6500 as the case may be under para 26(6) of Employees’ Provident Fund Scheme.
• The member who had exercised the joint option to contribute on higher wages to Employees’ Pension Scheme under para 11(3) of the Employees’ Pension Scheme.
• The members whose above said option has been declined by EPFO. Note: Extract of Para 26 (6) of Employees’ Provident Fund Scheme and Para 11(3) of Employees’ Pension Scheme is enclosed for your reference.
Para 26 (6) of Employees’ Provident Fund Scheme (prior to September, 2014 amendment) Notwithstanding anything contained in this paragraph [an officer not below the rank of an Assistant Provident Fund Commissioner] may, on the joint request in writing, of any employee of a factory or other establishment to which this Scheme applies and his employer, enroll such employee as a member or allow him to contribute more than rupees [six thousand five hundred rupees] of his pay per month if he is already a member of the Fund and thereupon such employee shall be entitled to the benefits and shall be subject to the conditions of the Fund, provided that the employer gives an undertaking in writing that he shall pay the administrative charges payable and shall comply with all statutory provisions in respect of such employee. Para 11 (3) of Employees’ Pension Scheme (prior to September, 2014 amendment) The Maximum Pensionable salary shall be limited to (rupees six thousand and five hundred i.e. Rs. 6,500) per month:
[provided that if at the option of the employer and employee, contribution paid on salary exceeding (rupees sis thousand and five hundred i.e. Rs. 6,500) per month from the date of commencement of this Scheme or from the date salary exceeds (rupees six thousand and five hundred i.e. Rs. 6,500) whichever is later, and 8.33 percent share of the employers thereof is remitted into the Pension Fund, pensionable salary shall be based on such higher salary] The process to apply for higher option is as follow, while reading the above, kindly note that currently there is no online option facility provided by the EPFO:
• Commissioner may specify the format by which a member can apply.
• In case of transfer of funds from exempted PF 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 up to the date of payment, will be deposited within the specified period.
• The application must contain following documents:
1. Proof of joint option to contribute on higher wages to EPF under para 26 (6) of the Employees’ Provident Fund Scheme duly verified by the employer.
2. Proof of joint option to contribute on higher wages to EPS under para 11 (3) of the Employees’ Pension Scheme duly verified by the employer.
3. Proof of remittance in PF on higher wages exceeding the prevalent wage ceiling of Rs. 5000/6,500.
4. Proof of remittance in Pension Fund on higher wages exceeding the prevalent wage ceiling of Rs. 5000/6,500, if any.
5. Written refusal of APFC or any other higher authority of EPFO to such request/remittance. After receiving the application in specified manner within specified time period, it will be dealt with following manner by the Regional PF commissioner:
• Each application will be registered and digitally logged in the URL facility provided.
• Receipt number will be provided to the applicant.
• The application will be land into employer’s login whose verification with e-sign will be essential for further process.
• As far as possible, each application will be converted in to e-file.
• After examining the application, the OIC will dispose it by passing a speaking order that shall be intimated to the applicant through e-mail/post or by any other suitable method. However, Employees’ Pension (1995) Co-ordination Committee (national organisation) has raised objections to the above said circular of EPFO and requested to withdraw the circular, there is no outcome as on date of such objection. AscentHR Comment: Supporting document asked by EPFO to apply for higher pension is the proof of option opted under para 26(6) and para 11(3) of the EPF and EPS scheme respectively. While this provision existed, this was not exercised by most of the members and hence would act a deterrent factor for members to claim such a benefit. This factor is included basis the term “entitled employees” as used in the Hob’ble SC judgement, and was highlighted in our previous Alert dated 16th November, 2022 – a copy of the same is attached as a PDF file for your reference.
India
Updated: 4
Supreme Court decision which upholds Pension (Amendment) Scheme 2014
India
Updated: 13th April, 2022
ESIC extends time line for depositing contribution and filing of half yearly returns
India
Updated: 5th April, 2022
EPFO clarifies the calculation and deduction of TDS on Taxable Interest
India
Updated: 22nd March, 2022
ESIC relaxes the eligibility condition for COVID-19 Relief Scheme
India
Updated: 17th March, 2022
No Coercive recovery of EPF dues during limitation period
India
Updated: 4th April, 2022
Central Government declares 14th April as Closed Holiday
India
Updated: 24th March, 2022
Central Government declares transport (other than railways) as a public utility service
India
Updated: 1st June, 2021
High Court confirms Interim Order on Aadhaar- UAN seeding
India
Updated: 4th December, 2021
ESIC Launches Pilot Project on Annual Preventive Health Check-up Programme and Other Initiatives
• ECG
• Hb, TLC, DLC, ESR
• Random Blood sugar
• Kidney Function Test – Blood Urea, S. Creatinine
• Liver Function Test-S. Bilirubin, SGOT, SGPT, S.Alk
• Phosphatase test
• Urine-Routine and Microscopy
• X-Ray Chest – PA view
India
Updated: 8th November, 2021
Seeding of UAN Number in the ESIC Insurance Module
India
Updated: 30th October, 2021
EPFO Credits the Interest of 8.5% to the Members
India
Updated: 6th December, 2021
Enrolling Contractual & Daily wage employees under EPF & MP Act
India
Updated:November, 2021
EPFO revises the Form 11
India
Updated:November, 2021
EPFO decides on automatic transfer of PF Fund
India
Updated: 8th November, 2021
ESIC Extends Atal Beemit Vyakti Kalyan Yojana
India
Updated: November, 2021
EPFO explains the E-nomination filing process
India
Updated: November, 2021
Know the Basics of Building and Other Construction Workers Act, 1996
India
Updated: 16th November, 2021
ESIC Extends due date of Depositing ESI Contributions and for Filing Returns
India
Updated: 8th November, 2021
Seeding of UAN Number in the ESIC Insurance Module
India
Updated: 15th November, 2021
Deadline for Mandatory Seeding of Aadhaar Number with UAN Extended
India
Updated: 30th October, 2021
Employees’ Provident Fund Rate of Interest 2020-21
India
Updated: 8th November, 2021
Aadhaar (Authentication and Offline Verification) Regulation, 2021
1.Yes/No authentication facility, which may be carried out for below mentioned authentications:
A. Demographic authentication
B. One-time PIN-based authentication
C. Biometric-based authentication
D. Multi-factor authentication/ A combination of two or more of the above modes of authentication 2. e-KYC authentication, which may be carried out only using OTP and/or biometric authentication. 3.Types of Offline Verification —
A. QR Code verification
B. (Aadhaar Paperless Offline e-KYC verification
C. e-Aadhaar verification
D. Offline Paper based verification
E. Any other type of Offline verification introduced by the Authority from time to time 4. Virtual Identity number (VID) - Aadhaar number holder may generate or retrieve his/her VID through UIDAI website, SMS, mobile application, eAadhaar download and any other means as provided by Authority from time to time. The Aadhaar number holder may use VID in lieu of Aadhaar number for online authentication or e-KYC.
Also, it explains the Aadhaar Number Capture Service Token or ANCS Token, which means an encrypted number (valid for short time) generated for an Aadhaar number by the Authority for completion of an authentication transaction. UID Token which means a 72-character alphanumeric string generated by the Authority mapped to the Aadhaar number. Also, “Virtual Identifier” which means an interchangeable 16-digit random number mapped with the Aadhaar number of the Aadhaar holder.
The Act also explains the roles, responsibilities, and code of conduct of Authentication Service Agencies and regulate the storage and maintenance of Authentication Transaction Data.
India
Updated: October, 2021
EPFO Services in UMANG and DigiLocker
• View Pass book
• Submission of claim
• Track claim status
• Activate UAN
• Download scheme certificate
• Submission of Jeevan Praman
• Download Pension Payment Order (PPO)
• Aadhaar seeding with the UAN
• Register and track grievances
• Search Establishment(s)
• Employers can also view remittance details and TRRN status DigiLocker is a secure cloud-based platform for storing, sharing, and verifying documents/ certificates such as UAN Card, Pension Payment Order (PPO) and Scheme Certificates, etc. All documents can be downloaded and kept in DigiLocker app. This may eliminate the need for physical documents in future.
India
Updated: September, 2021
Employee Provident Fund Composite Claim Form
India
Updated: 7th September, 2021
ESIC – Appointment of Chairman, VC, and Members
India
Updated: 11th September, 2021
EPFO North East Region
India
Updated: 31st August, 2021
Separate Accounts Within the PF Account To Operationalise New Income-Tax Rule
India
Updated: 26th August, 2021
EPFO Notifies Guidelines For Correcting Members’ Details
India
Updated: 31st August, 2021
EPF & MP Act, 1952 – Relief to Establishments
India
Updated: 23rd August, 2021
EPFO Direction To All Field Offices To Drive E-nomination
India
Updated: 24th August, 2021
Phase-Wise Implementation Of ESIC Scheme By 2021-22
Refer the attached copy of the Circular for more details.
India
Updated: 23rd August, 2021
Death Claims to be settled within 3 working days
India
Updated: August, 2021
WhatsApp correspondence with the regional PF offices
India
Updated: 11th August, 2021
ESIC COVID-19 RELIEF SCHEME NOTIFIED
1. Eligibility conditions of the scheme are as under:
a. The IP who died due to COVID-19 disease must have been registered on the ESIC online portal at least three months prior to the date of diagnosis of COVID-19 disease resulting in his/her death.
b. The deceased IP must have been in employment on the date of diagnosis of COVID-19 disease, and contributions for at least 70 days should have been paid or payable in respect of him/ her during a period of maximum one year immediately preceding the diagnosis of COVID-19 disease resulting in death.
2. In case of death of the IP due to COVID-19 the eligible dependant/relatives of the deceased IP shall be eligible to receive the periodical payment under the scheme.
3. To know about the eligible relatives/dependant, please refer to the notification attached.
4. 90% of the average daily wages of the deceased IP, which will be called as the full rate of the relief, will be paid to the dependants of the IP who died due to COVID-19 disease.
5. This scheme will be effective for two years w.e.f 24th March 2020. The minimum relief under the scheme shall be Rs.1800/- per month.
India
Updated: 11th August, 2021
Extension Of The Atal Beemit Vyakti Kalyan Yojna Under ESIC
India
Updated: 3rd August, 2021
Rights of Persons with Disabilities Act
In the said guidelines following paragraph will be substituted in Annexure II, under heading ‘VII, Disability caused due to blood disorder’ for paragraph 26.2.
“26.2 Type of disability certificate – The process of evaluation shall be dynamic and to be reviewed periodically at an interval of three years, as these diseases are progressive in nature, however, in patients with severe disability with score above 80%, permanent certificate shall be issued subject to proof of survival.”
As per the earlier guidelines, the period of interval for review was one year and by this amendment, the period of interval for review has been increased to three years.
India
Updated: August, 2021
EPFO
(Nomination can be made for one or more persons belonging to his family duly mentioning the percentage of share)
• Member has to make fresh nomination after his/her marriage, and any nomination made before his/her marriage shall be deemed to be invalid.
• At the time of making a nomination, if the member has no family, the nomination may be in favour of any person or persons but if the person subsequently acquires a family, such nomination shall forthwith be deemed to be INVALID and the member has to make a fresh nomination.
• Members may nominate their nominees any number of times through e-Nomination in the member portal and the latest nomination will be valid.
India
Updated: 17 th June, 2021
EPFO: Social Security Cover
The family of the deceased member including orphans are also entitled to benefits under the EDLI Scheme 1976. The maximum benefit under para 22(3) has now been increased to Rs.7 lakhs, while minimum benefit has been reinstated as Rs.2.5 lakhs w.e.f., 15.02.2020. Furthermore, now the minimum benefit of Rs.2.5 lakhs & maximum benefit of Rs.7 lakhs shall also be available in such cases where the deceased member was in continuous employment for 12 months prior to his death in the same establishment/multiple establishments.
However, it is noticed that it becomes difficult for the orphans to claim these benefits as loss of parents, not only results in mental trauma for such child, but may also result in his/her physical relocation. Therefore a need is felt that in such cases the employer of the parents should also proactively assist the orphans in claiming their due benefits under the Employees Provident Fund & Act 1952.
Therefore, all employers are requested to immediately forward the list of deceased employees, contact number of the families, UAN / PF No. of the establishment as per the prescribed format in the notification, who may have lost their lives due to the onset of Pandemic, to the designated officer.
India
Updated: June, 2021
New feature in the Employers PF portal
India
Updated: 29th May, 2021
Registration of DSC & e-sign
India
Updated: 15th June, 2021
Draft COVID-19 RELIEF SCHEME
a. The IP who died due to COVID-19 disease must have been registered on the ESIC online portal at least three months prior to the date of diagnosis of the COVID-19 disease resulting in his/ her death.
b. The deceased IP must have been in employment on the date of the diagnosis of COVID-19 disease and his/ her contributions for at least 70 days should have been paid or payable in respect of him/ her during a period of maximum one year immediately preceding the diagnosis of COVID-19 disease resulting in death.
2. In case of death of the IP due to COVID-19, the mentioned relatives may need to follow the process followed by the deceased IP and shall be eligible to receive periodical payments under the Scheme.
3. 90% of the average daily wages of the deceased IP, which will be called as full rate of the relief, will be paid to the dependents of the IP who died due to COVID-19 disease as per the manner prescribed.
4. In case the deceased person does not leave spouse or legitimate or adopted child or widowed mother, the relief shall be payable to other dependents as prescribed.
The minimum relief under the scheme shall be Rs.1800/-per month.
India
Updated: 14th June, 2021
ESIC – Draft Rules
• Provided further that in case an insured woman who is in receipt of Maternity Benefit and due to reason of which, a shorter contribution period is available to her in the contribution period ending in the Maternity Benefit falls, she shall be qualified to claim sickness benefit in the corresponding benefit period if the contribution in respect of her were payable for not less than half the number of days available for working in such contribution period.
• To give an example, if a member joins on 1st September and her contribution ends on the contribution period, i.e. 30th September, then she needs to contribute for a minimum 50% of the contribution days or for 15 days and she will get sickness benefit in the corresponding benefit period after 9 months. That means, for the January to June benefit period, she will get sickness benefit entitlement on maternity from 15th June for that contribution period.
India
Updated: 15th June, 2021
EPFO - Extension to the date of implementation
India
Updated: 3rd June, 2021
ESIC Covid-19 Relief Scheme
Eligibility:
1.The deceased IP must have been registered 3 months prior to the diagnosis of COVID-19 in ESIC portal.
2.The deceased IP must be in active employment status on the date of diagnosis of COVID-19 and must have contributed for at least 70 days within the 1 year prior to the date of diagnosis.
The minimum relief of the scheme will be Rs. 1800 /- per month. A maximum of 90 % of the average daily wage is prescribed in the notification. The dependents need to meet the conditions prescribed and provide the relevant supporting documents and ID proofs at the nearest ESIC office to prove eligibility for the relief fund.
The spouse/widow of the deceased IP shall be provided medical care on the same lines as an IP who died due to employment injuries. This can be availed on depositing Rs.120 /- lump-sum for one year.
All claims will be settled within 15 days from the date of receipt of the complete claim application.
India
Updated: 1st June, 2021
Benefit for nursing mothers
India
Updated: 3rdJune, 2021
Draft Rules
As these Rules come into effect, the following rules will be repealed:
(i) Employee’s Compensation Rules, 1924
(ii) Employee’s Compensation (Transfer of Money) Rules, 1935; and
(iii) Employee’s Compensation (Venue of Proceedings) Rules, 1996.
The arrangements for funds transfer with other countries under the overhead of compensation under section 159 are made possible through these rules. The application method and other processes for claims are also mentioned herein. The detailed provisions are mentioned in the notification.
India
Updated: June, 2021
Death Cases Entitlements & Benefits
India
Updated: 1st April, 2021
ESIC
India
Updated: 31st May, 2021
Labour and Employment
Claim can be submitted to PF authorities without estimate by employee or the family member of patient and an amount of up to Rs. 1 lakh maybe granted by PF. If the amount of such an expense is above one lakh, then additional advance would be available based on the medical expenses according to the existing provisions. This advance can be credited to the member account or to the hospital directly as per the request of the family. Such a claimant will have to submit the bills within 45 days of discharge.
India
Updated: 21st May, 2021
EPFO – Advance for COVID related expenses
India
Updated: 1st June, 2021
Introduction Of AADHAR For EPFO Benefits
With the above coming into effect from May 2021 contributions payable in Jun 2021, all contributing members will have to seed AADHAAR to UAN as KYC to allow their contributions to be remitted through monthly ECR. It is important to have this activity completed by their employees as this would not only have an impact on remittance of contributions though ECR but would also involve interest and penal damages for late remittance for such employees who do not have AADHAAR seeded to UAN unless such contributions are remitted through miscellaneous challans. Remittance of contributions through miscellaneous challan would have an impact on employee related claims as transfer of contributions from establishment suspense account to employee account is a time consuming process wherein timelines cannot be specified.
India
Updated: 25th May, 2021
Medical Benefits For ESIC Pensioners
1. Entry & exit process to and from the ESIC- Pensioner Medical Scheme and fixed medical allowance - the Member has to mandatorily opt for PMS before the date of retirement. If such an option is not exercised, the member would be eligible for fixed medical allowance from the next month of retirement. If the pensioner opts for PMS after the date of retirement, he can do so by paying Rs 30 as admission fee and refund the fixed medial allowance received. Further opting out by the pensioner would result in losing both the benefits FMA and PMS
2. Eligibility of Super Specialty Medical Treatment – As along as the pensioner has opted for PMS, the pensioner would be eligible for super specialty treatment and the condition of six months waiting period has been withdrawn.
3. Medical Treatment: Medical treatment for the pensioner with respect to cashless medical treatment comprising of treatment in case of emergency, treatment at ESIC hospital, treatment from ESIC empanelled hospital– Further treatment can be done on re-imbursement basis including ex-post facto approval of treatment in cases wherein the pensioner has taken treatment without the approval of the ESIC authority assigned to provide such approval
4. OPT facility: Pensioners aged 75 years and above are allowed direct consultation with specialists of ESIC empanelled hospitals without a referral from ESIC authority on cashless basis
5. Appointment of ESIC regional director as Nodal Officer for coordinating ESIC PMS for the concerned regions
6. Issuance of pensioner medical cards for settlement of claims along with individual PMS identity cards for pensioner, spouse, and other applicable beneficiaries
7. Provision to tie-up with private hospitals, etc.
8. A few other provisions as per existing ESIC-PMS to continue like, contribution process, entitlement of wards, family definition, appointment of AMA(s), meaning of recognized hospital, reimbursement of emergency claims, medical advance, prescribed period for claim settlement & travelling allowance.
The above changes would ensure benefits to ESIC pensioners are at par with the Central Government health scheme. This is a welcome move to ensure the right old age benefits reach the pensioners.
India
Updated: 20th May, 2021
ESIC
With the implementation of the Section 142 of the Code on Social Security, 2020, Aadhar for the employees or unorganized workers or any other person, for himself or dependents, has been exempted avail services, seek benefits, receive payments etc. under this code, rules, regulations, or schemes made or framed under it.
ESIC has now reiterated that no insured person shall be denied any benefit under ESIC Act 1948 for want of Aadhaar.
India
Updated: 30th April, 2021
Code on Social Security
Sec. 142 of the Social Security Code 2020 which states ‘the applicability of AADHAAR’ is included as reference.
India
Updated: 4th May, 2021
Recognition of Negotiating Union
Objections and suggestions have been invited from the public in a specified proforma to the following within 30 days from the date of the attached notification.
Shri Sanjeev Nanda,
Under Secretary to the Government of India,
Ministry of Labour and Employment, Room No 17,
Shram Shakti Bhawan, Rafi Marg, New Delhi-110001
Email: sanjeev.dom@nic.in
Dr. R.G. Meena,
Deputy Chief Labour Commissioner (Central),
Ministry of Labour and Employment,
Room No. 506, Shram Shakti Bhawan, Rafi Marg, New Delhi-110001
Email: deputyclc-mole@gov.in
India
Updated: 29 thApril, 2021
Employees Deposit Linked Insurance (EDLI) scheme
Employees Deposit Linked Insurance (EDLI) scheme is a mandatory insurance cover provided to all EPF members. Under EDLI, the registered nominee receives a lump- sum payment in the event of death of the insured person during the period of service.
The Scheme may be called The Employees’ Deposit Linked Insurance (Amendment) Scheme, 2021. This Scheme has come into force effective from 28th April 2021, except sub clause (iv) of clause (b) paragraph 2, which shall be deemed to have come into force from 15th February 2020. The assurance benefit shall not be less than two lakh and fifty thousand rupees. The assurance benefit of six lakh rupees (Gazette notification dated 15th February 2018) is enhanced to the maximum benefit of seven lakh rupees.
India
Updated: 31stMarch, 2021
Public Holiday
India
Updated: 11thMarch, 2021
One-time relaxation in contribution conditions to avail ESI medical benefit
As per this notification, no break in contribution of funds will be accounted towards ESI scheme for the period Apr 2020 to Sep 2020. It will be considered as ‘contribution received’ to process the entitlement for medical benefit including super-specialty treatment services of a pre-existing insured person.
The detailed notification is attached.
India
Updated: 1stMarch, 2021
Wages Rules 2021
India
Updated: 1stMarch, 2021
POSH ICC guidelines
India
Updated: 12thFebruary, 2021
EPFO facilitates Principal Employers to view their Contractor PF compliance
• The Principal Employer can register the details of contractors in their PF login. This registration of contractor/s can be made by entering the
PF Establishment ID, Contract Start date, and upload of work order.
• Once the Principal Employer has added a contractor, they will be able to view the compliance linked to the contract employees working for them.
• The principal employer can upload the wages for the months which fall under the period of contract.
• Upload of the wages will help the Principal Employer compare the wages on which the contractor has actually paid the PF dues.
• Upon registration by the principal employer, the contractor will be able to view these details under the PF login.
• The contractor can see the period of contract and the copy of the work order. In case an error with respect to mismatch of details like contract period, discrepancy in work order is found, they can disagree and record the remarks on the portal.
• Such disagreement from the contractor appears immediately in the principal employer login.
• The Principal employer has an option either to edit the details based on the contractor’s remarks/delete the contractor details if there is no such engagement. Alternatively, they can re-confirm the data if no discrepancy is found.
Ascent Comments: As per The Employees Provident Funds and Miscellaneous Provisions Act, 1952 read along with the provisions of The Employees Provident Funds Scheme 1952, the principal employer is responsible for the compliance of the contractor. This new feature provided by The Employees Provident Fund Organization will help the principal employer track the compliance of the contractors as it gives visibility on the payments made by the contractor based on the work order/agreement.
This requires close co-ordination between the principal employer and the contractor for data exchange with respect to employees’ UAN and other related data. The principal employer should be able to update the details of the employees deployed by the contractor.
We will provide further updates on the best practices that can be adopted with respect to registration and review of contractor compliance in the next few days.
India
Updated: 12thFebruary, 2021
EPFO facilitates Principal Employers to view their Contractor PF compliance
• The Principal Employer can register the details of contractors in their PF login. This registration of contractor/s can be made by entering the
PF Establishment ID, Contract Start date, and upload of work order.
• Once the Principal Employer has added a contractor, they will be able to view the compliance linked to the contract employees working for them.
• The principal employer can upload the wages for the months which fall under the period of contract.
• Upload of the wages will help the Principal Employer compare the wages on which the contractor has actually paid the PF dues.
• Upon registration by the principal employer, the contractor will be able to view these details under the PF login.
• The contractor can see the period of contract and the copy of the work order. In case an error with respect to mismatch of details like contract period, discrepancy in work order is found, they can disagree and record the remarks on the portal.
• Such disagreement from the contractor appears immediately in the principal employer login.
• The Principal employer has an option either to edit the details based on the contractor’s remarks/delete the contractor details if there is no such engagement. Alternatively, they can re-confirm the data if no discrepancy is found.
Ascent Comments: As per The Employees Provident Funds and Miscellaneous Provisions Act, 1952 read along with the provisions of The Employees Provident Funds Scheme 1952, the principal employer is responsible for the compliance of the contractor. This new feature provided by The Employees Provident Fund Organization will help the principal employer track the compliance of the contractors as it gives visibility on the payments made by the contractor based on the work order/agreement.
This requires close co-ordination between the principal employer and the contractor for data exchange with respect to employees’ UAN and other related data. The principal employer should be able to update the details of the employees deployed by the contractor.
We will provide further updates on the best practices that can be adopted with respect to registration and review of contractor compliance in the next few days.
India
Updated: 12thFebruary, 2021
EPFO
India
Updated: 1stFebruary, 2021
EPFO facilitates Principal Employers’ access to Contractor PF compliances
India
Updated: January, 2021
EPF perks under ABRY
India
Updated: January, 2021
Health Services for ESIC Beneficiaries
India
Updated: 22ndJanuary, 2021
Introduction: Corporate Social Responsibility Policy
- Mandatory CSR project registration in Form CSR-1 w.e.f. 1st April, 2021
- Impact Assessment for big CSR projects
- Carry-forward and set off of CSR expenditure
- Annual action plan for CSR by Board every year in addition to CSR policy
- Tweaks in reporting formats of Board Report
- Mandatory disclosure of CSR projects and activities on website of company, if any
- Capital Asset acquisition and its holding broadly restricted to three bodies
- Transfer of unspent amount to Govt. notified fund in Schedule VII, unless specific fund is notified
- Disclosure in the Annual report under a separate section Annexure II format on CSR activities. This has to be included in the Board Report for the financial year on or after 1st April, 2020
India
Updated: January, 2021
Minimum Wages Act & Implementations
India
Updated: January, 2021
Aatmanirbhar Bharat Rozgar Yojana
India
Updated:4th January, 2021
EPFO declared interest rate of 8.50% for FY 2019-20
Ministry of Labour and Employment approves crediting interest @8.50% for the financial year 2019-20 to the account of each member as per Para 60 of EPF scheme, 1952. EPFO, through the above notification number, has directed all Regional Provident Fund offices to credit the interest to all account holders at the prescribed rate.
Interest rate declared for the year 2018-19 was 8.65%. There is a dip of 0.15% basis points for the year 2019-20 when compared with 2018-19.
India
Updated:1st January, 2021
ESIC extends due date for Half yearly return (April 2020 to September 2020)
till 15th January 2021
This return was due on 11th November, 2020 as the return has to be filed within 42 days from the end of half yearly contribution period that is September 2020.
This extension up to 15th January, 2021 is a one-time extension for filing the returns for the contribution period April 2020 to September 2020.
India
Updated:15th December, 2020
Supreme Court: Adjust dues against separation benefits
In the said case law, the employee was provided a house as an accommodation benefit by the employer. As the employee did not vacate the said quarters immediately after separation, the expenses needed to be recovered by the employer. The bench headed by justice Sanjay K Kaul, decided that there is no prohibition against recovering such dues – including penal rent and the penalty for overstaying in official accommodation – from the employee’s gratuity payable.
India
Updated:31st December, 2020
Model Standing Orders for the Service, Manufacturing and Mines Sectors
The objections and suggestions may be addressed to Shri Sanjeev Nanda, Under Secretary to the Government of India, Ministry of Labour and Employment, Room No 17, Shram Shakti Bhawan, Rafi Marg, New Delhi-110001 or by e-mail – sanjeev.dom@nic.in.
The Model Standing Order for Service Sectors includes Work From Home Options, subject to conditions of appointment or agreement between employer and workers. It makes AADHAAR mandatory to the joining process.
These Orders will extend to all States and Union Territories in India with industrial establishments employing 300 or more workers who are covered under the Occupational Safety, Health and Working Conditions Code, 2020. The rules are made under the control of Central Government or the State Government engaged in the respective sectors.
India
Updated: December, 2020
Atmanirbhar Bharat Rozgar Yojana Subsidy
India
Updated: December, 2020
EPF Act
It also laid down an important principle of law that an assessment under section 7 A and applicability of the Act can be made on the basis of balance sheets, in absence of submission of relevant statutory records by the employer. Hence the liability calculation may be based on the relevant ledgers of the audited financials in the absence of relevant employee records.
This Judgement was issued in a plea filed by Panther Security Service which provides private security guards to its clients on payment basis as per the provisions of Private Security Agencies Regulation Act, 2005.
The above provides clarity that the PF department has the authority to conduct such 7A enquires on security agencies provides they fall under the ambit of the provisions of PF Act.
India
Updated: November, 2020
Impact of Proposed Changes to Labour Codes
India
Updated: 29th October, 2020
Notification of draft rules under the Industrial Relations Code, 2020
India
Updated: 03rd November, 2020
Leave Travel Allowance Scheme
India
Updated: 27th October, 2020
ESIC increases medical bonus from Rs.5000/- to Rs.7500/-
As per ESIC rule 56(A), monetary benefit in the form of medical bonus is given to the insured pregnant women or wife of an insured person, in case they cannot avail maternity services in ESIC dispensaries. An amount of Rs.5000/-per delivery is provided as confinement expenses, given that confinement occurs at a place where necessary medical facilities under the ESIC are not available. This expense is paid for 2 deliveries only.
This has now been revised to Rs.7500/- per delivery.
India
Updated: 15th October, 2020
EPFO launches WhatsApp Helpline Service to address Grievances
India
Updated: 10th October, 2020
EPFO, Bulk Transfer of Funds
India
Updated: 09th October, 2020
ESIC issues guidelines for COVID-19 safety measures at workplace
India
Updated: 1st October, 2020
EPFO launches virtual hearing facility to conduct enquiries
India
Updated: 5th October, 2020
Employees Deposit Linked Insurance (EDLI) scheme
India
Updated: 29th September, 2020
The Occupational Safety, Health, and Working Conditions Code, 2020
conditions of persons employed in an establishment.
The Occupational Safety, Health, and Working Conditions Code replaces the following thirteen legislations:
1. Factories Act, 1948
2. Mines Act, 1951
3. Dock Workers (Safety, Health, and Welfare Act, 1986
4. The Building and other Workers (Regulation of Employment and Conditions of Service) Act, 1996
5. The Plantations Labour Act, 1951
6. The Contract Labour (Regulation and Abolition) Act,1970
7. The Inter-State Migrant workmen (Regulation of Employment and Conditions of Service) Act, 1979
8. The Working Journalist and other Newspaper Employees (Conditions of Service and Misc. Provision) Act, 1955
9. The Working Journalist (Fixation of rates of wages) Act, 1958
10. The Motor Transport Workers Act, 1961
11. Sales Promotion Employees (Condition of Service) Act, 1976
12. The Beedi and Cigar Workers (Conditions of Employment) Act, 1966
13. The Cine Workers and Cinema Theatre Workers Act, 1981
India
Updated: 29th September, 2020
The Social Security Code, 2020
to amend and consolidate the laws relating to social security with the goal to extend social security to all employees and workers either in the organised, unorganised, or any other sectors.
The Social Security Code replaces the following nine legislations:
1. The EPF and M.P. Act, 1952
2. The ESIC Act, 1948
3. The Maternity Benefit Act, 1961
4. The Building and other Construction Workers Cess, Act
5. The Payment of Gratuity Act, 1972
6. The Employees Exchange (Compulsory Notification of Vacancies) Act, 1959
7. The Cine Workers Welfare Fund Act, 1981
8. The Unorganized Workers’ Social Security Act, 2008
9. The Employees Compensation Act, 1923
India
Updated: 29th September, 2020
The Industrial Relations Code, 2020
The code replaces the following three legislations:
1. Industrial Employment (Standing Orders) Act, 1946
2. Industrial Disputes Act, 1947
3. Trade Unions Act, 1926
India
Updated: 23rd September, 2020