Employer not depositing PF in India? Your rights under the Code on Social Security, 2020 — and exactly what to do

What are your employer's PF obligations under the Code on Social Security, 2020?

The Employees' Provident Funds and Miscellaneous Provisions Act 1952 was replaced by the Code on Social Security, 2020 on 21 November 2025. Your PF has not gone anywhere. Under section 164(2) of the Code, schemes and bodies set up under the old Act continue unless they are inconsistent with the Code — so the Employees' Provident Fund Organisation (EPFO), the EPF Scheme and your UAN all carry on. EPFO works under the Ministry of Labour and Employment, and PF applies to establishments with 20 or more employees.

The PF system has three schemes: the Employees' Provident Fund Scheme 1952 (the PF itself), the Employees' Pension Scheme 1995 (the monthly pension), and the Employees' Deposit-Linked Insurance Scheme 1976 (life insurance linked to PF). Every covered employee is a member of all three.

What are the EPF contribution rates in India?

Both the employee and employer each contribute 12% of the employee's wages every month. Under the Code, wages means basic pay, dearness allowance and retaining allowance, with any allowances above 50% of total pay added back. EPF is mandatory for employees with wages up to ₹15,000 per month. Those earning above ₹15,000 may opt in with employer consent.

The combined EPF + EPS contribution from the employer totals 12% — the same as the employee's contribution. All of this must be deposited with EPFO by the 15th of the following month. EPFO can determine and recover late or unpaid contributions, and the Code has penalties for employers who do not pay.

The EPF interest rate for FY 2024-25 is 8.25% per annum, declared by EPFO's Central Board of Trustees. Interest is computed monthly on the running balance but credited annually at the end of the financial year.

Is EPF mandatory for all employees in India?

EPF is compulsory for all employees with wages up to ₹15,000 per month in covered establishments. Employees earning more than ₹15,000 are called "excluded employees" under the EPF Scheme but can voluntarily opt in with employer approval. Once an employee joins EPF (voluntarily or mandatorily), the employer cannot unilaterally remove them from the scheme.

How to check if your employer is depositing your PF in India

Before filing any complaint, verify the problem with your own EPFO records. Here are the ways to check:

1. EPFO Member Portal (epfindia.gov.in): Log in with your UAN (Universal Account Number) and password. Click on "e-Passbook" and download your statement. It shows month-by-month contributions from both you and your employer. Compare with your salary slips — if months are missing from the passbook but your salary slip shows PF deduction, your employer is not depositing.
2. UMANG App: Download the UMANG app, go to EPFO services, and log in with your UAN. You can view your passbook and contribution history on your phone.
3. SMS alert: Send an SMS "EPFOHO UAN ENG" to 7738299899 from your registered mobile number. You will receive your latest EPF balance and last contribution details by reply SMS.
4. Missed call service: Give a missed call to 011-22901406 from your mobile number registered with EPFO. You will receive your EPF balance by SMS.

What to do if your employer is not depositing PF — step by step

When and how can you withdraw your EPF balance in India?

EPF is primarily a retirement savings fund — early withdrawal attracts tax and depletes your long-term corpus. However, the rules permit partial and full withdrawals in specific circumstances:

Full EPF withdrawal in India

You can withdraw your full EPF balance on retirement (from age 55), or after losing your job. Under the changes approved by EPFO's Central Board of Trustees on 13 October 2025 and carried into the EPF Scheme, 2026 (notified 29 June 2026, in force from 1 July 2026, replacing the EPF Scheme, 1952), up to 75% can be withdrawn immediately on job loss and the full balance only after 12 months of continuous unemployment (earlier: 2 months); the EPS pension withdrawal benefit needs 36 months of unemployment. Check the current EPFO notification and circulars before applying. You can apply online through the EPFO Member Portal using your UAN, provided your KYC (Aadhaar, PAN, bank account) is fully linked and your employer has updated your date of exit on the EPFO portal.

Partial EPF withdrawal in India — permitted purposes

The old 13 separate partial-withdrawal provisions (with service requirements of up to 7 years) have been merged into three categories. Every partial withdrawal now needs 12 months of membership, and at least 25% of your total contributions (employee + employer share with interest) must stay in the account; you can withdraw up to the balance above that. Figures below follow reported summaries of the CBT decision and the EPF Scheme, 2026 — confirm on the EPFO portal.

Common EPF problems in India — and exactly how to handle each

What if my employer deducted PF from my salary but I can see it was never deposited?

This is the most serious EPF violation — the employer has your money and has not deposited it. It breaks the PF rules under the Code on Social Security, 2020 and can also be criminal breach of trust. Do not accept the employer's assurances about "processing delays" or "accounting issues" — these delays cannot legally extend beyond the 15th of the following month.

File the EPFiGMS grievance immediately. Simultaneously, send a formal written demand to the employer by email and registered post. If no resolution within 30 days, escalate to the RPFC and consider filing an FIR. EPFO can determine and recover unpaid contributions from the employer — your money is not lost as long as you act.

What if my employer registered me under EPF but never gave me my UAN?

Your employer is required to allot a UAN to every employee and communicate it in writing. If you were never given your UAN, first check your salary slips — many payslips include the UAN. If not, ask your HR department directly. You can also search for your UAN on the EPFO portal using your name, date of birth, and mobile number. If the employer refuses to provide UAN details, file a grievance on EPFiGMS or contact your nearest EPFO Regional Office with your employment details.

What happens to my PF when I change jobs — can I carry it over?

Yes, and you should. When you change jobs, your UAN stays the same — only the member ID (PF account number) changes with the new employer. Do not withdraw your PF when changing jobs. Instead, transfer your balance from the old account to the new one using Form 13 on the EPFO portal. As of April 2024, EPFO has automated EPF account transfers for existing members when they switch jobs, making this even easier.

If you withdraw PF before 5 years of continuous service (across all employers), the amount becomes taxable. Transferring instead of withdrawing preserves your retirement corpus, keeps the service continuity intact for pension calculation, and avoids tax.

What if my employer says the company is closed and cannot pay outstanding PF?

Company closure does not extinguish the employer's liability to deposit outstanding PF contributions. EPFO can still determine and recover the unpaid contributions. File your grievance and report to the RPFC immediately — do not wait for the company to "sort itself out."

EPF and PF not deposited India — questions people actually ask

Official sources

• Employees' Provident Fund Organisation (EPFO) — official portal
• India Code — official repository of Indian Bare Acts

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