What is a UAN and how do I use it to track my PF in India?

UAN (Universal Account Number) is a 12-digit permanent number allotted by EPFO to every EPF member. It remains the same throughout your career regardless of how many jobs you change. Your UAN consolidates all PF accounts from different employers under one umbrella. Use your UAN to: log in to epfindia.gov.in and check your passbook, verify employer contributions month-by-month, apply for withdrawal or transfer online, and file grievances. Make sure your UAN is linked to your Aadhaar, PAN, and bank account for smooth transactions.

What is the EPF interest rate in India for 2024-25?

The EPF interest rate for FY 2024-25 is 8.25% per annum, as declared by EPFO's Central Board of Trustees in consultation with the Ministry of Finance. Interest is computed monthly on the running balance but is credited annually at the end of the financial year. If your employer does not deposit contributions on time, the delayed months do not earn interest for that period in your account, causing you a direct financial loss beyond just the principal amount.

EPF Act 1952 — PF Rights, Claims & Employer Violations India

Q: Is it illegal for an employer not to deposit PF in India?

Yes. Under the Employees' Provident Funds and Miscellaneous Provisions Act 1952, it is mandatory for every covered employer to deposit both the employee's and the employer's share of PF contributions with the EPFO by the 15th of the following month. Failure to deposit is a criminal offence under Section 14 of the Act, punishable with imprisonment up to 3 years and a fine. If the employer deducts PF from your salary but does not deposit it, this also constitutes criminal breach of trust under Section 316 of the Bharatiya Nyaya Sanhita 2023.

Q: How do I file a complaint if my employer is not depositing PF in India?

File an online grievance at the EPFiGMS portal (epfigms.gov.in) using your UAN. Mention the specific months for which PF was deducted but not credited. The EPFO will conduct an inquiry and notify the employer. You can also submit a written complaint to your nearest EPFO Regional Office. If no action is taken, escalate to the Regional Provident Fund Commissioner. As a last resort, file an FIR at the police station for criminal breach of trust under Section 316 of the BNS 2023.

Q: What is the EPF contribution rate in India?

Both the employee and employer each contribute 12% of the employee's basic salary plus dearness allowance (DA). The employee's 12% goes entirely into the EPF account. The employer's 12% is split: 8.33% goes to the Employees' Pension Scheme (EPS), and 3.67% goes into the EPF account. EPS contributions are capped at a wage ceiling of ₹15,000 per month. EPF is mandatory for employees earning a basic salary up to ₹15,000 per month. Those earning above ₹15,000 may opt in with employer approval.

Q: When can I withdraw my EPF balance in India?

Full withdrawal: upon retirement at age 58, or after 2 months of continuous unemployment. Partial withdrawal: after 1 month of unemployment (75% of balance), for medical emergencies (up to 6 months' basic salary + DA or employee's share with interest, whichever is less), for home purchase or construction (after 5 years of service), for marriage or education (after 7 years of service), and for home loan repayment (after 3 years). You can apply online through the EPFO Member Portal using your UAN.

Q: What happens to my PF when I change jobs in India?

When you change jobs, do not withdraw your PF — transfer it. Give your UAN to your new employer. A new PF account number will be created under the same UAN. Transfer your balance from the old account to the new one online using Form 13 on the EPFO portal. As of April 2024, EPFO has automated EPF account transfer for existing members when they switch jobs. Withdrawing PF before 5 years of continuous service attracts income tax on the withdrawn amount. Transferring keeps the continuity and avoids tax.

Q: Can I file an FIR against my employer for not depositing PF in India?

Yes. When an employer deducts PF from an employee's salary but fails to deposit it with EPFO, this constitutes criminal breach of trust under Section 316 of the Bharatiya Nyaya Sanhita 2023 (which replaced Sections 406/409 of the IPC). You can file an FIR at your local police station against the employer's directors or responsible persons. EPFO itself can also initiate criminal action against defaulting employers under Section 14 of the EPF Act 1952, which provides for imprisonment up to 3 years.

What does the EPF Act 1952 say about employer obligations in India?

The Employees' Provident Funds and Miscellaneous Provisions Act 1952 (Act No. 19 of 1952) is the law governing provident fund, pension, and deposit-linked insurance for employees in India. It is administered by the Employees' Provident Fund Organisation (EPFO) under the Ministry of Labour and Employment. The Act applies to every establishment with 20 or more employees — and to many smaller establishments once they are covered, they remain covered even if the employee count drops below 20.

The Act creates 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 automatically becomes 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 basic salary plus dearness allowance (DA) every month. EPF is mandatory for employees earning a basic salary up to ₹15,000 per month. Those earning above ₹15,000 may opt in with employer consent.

Contribution	Rate	Where it goes
Employee contribution	12% of basic + DA	100% to EPF account
Employer contribution — EPF portion	3.67% of basic + DA	To EPF account
Employer contribution — EPS portion	8.33% of basic + DA (capped at wage of ₹15,000/month)	To Employees' Pension Scheme
EDLI + Admin charges	Paid by employer separately	Insurance and administrative costs

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. Delay attracts penal interest. Non-deposit is a criminal offence.

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 earning a basic salary up to ₹15,000 per month in covered establishments. Employees earning more than ₹15,000 are called "excluded employees" under the Act 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.

Not depositing PF is a criminal offence in India

Under Section 14 of the EPF Act 1952, an employer who defaults on PF contributions is punishable with imprisonment up to 3 years and a fine. When an employer deducts the employee's 12% share from salary and fails to deposit it, this additionally constitutes criminal breach of trust under Section 316 of the Bharatiya Nyaya Sanhita 2023 — which replaced Sections 406/409 of the IPC. Both remedies are available simultaneously.

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:

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.
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.
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.
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.

Activate your UAN first

Your UAN (Universal Account Number) is a 12-digit permanent number allotted by EPFO. It stays the same throughout your career. If you have never activated your UAN, visit the EPFO portal, click "Activate UAN," and follow the steps using your UAN, Aadhaar, and mobile number. Make sure your UAN is linked to your Aadhaar, PAN, and bank account for smooth withdrawal and transfer transactions.

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

Confirm the gap and gather evidence

Download your UAN passbook from epfindia.gov.in. Note the specific months where no employer deposit appears. Collect salary slips for the same months — these show the PF deduction on the employee side. The gap between salary slip deductions and passbook credits is your evidence. Also keep your appointment letter and employment contract.

Cost: Free · Portal: epfindia.gov.in

Write to your employer demanding explanation

Before escalating, send an email to your HR or payroll department stating the specific months for which PF has not been credited to your EPFO account, attaching your passbook screenshot. Give them 7 days to respond. This step is important — many genuine administrative delays are resolved here, and it creates a documented paper trail that strengthens your complaint if you need to escalate.

Give 7 days to respond

File an online grievance at EPFiGMS

Go to epfigms.gov.in (EPFO's grievance management portal). Log in with your UAN. Select "Register Grievance" and choose the category "Employer not depositing contribution." Specify the employer's name, your establishment's EPFO code (found on your salary slip or appointment letter), and the months for which contributions are missing. Attach salary slips as evidence. EPFO will conduct an inquiry and contact the employer. Grievances are supposed to be addressed within 30 days.

Cost: Free · Portal: epfigms.gov.in

Escalate to the Regional Provident Fund Commissioner

If the EPFiGMS grievance is not resolved within 30 days, visit or write to the Regional Provident Fund Commissioner (RPFC) at your nearest EPFO Regional Office. Bring all documents: salary slips, passbook printout, appointment letter, and evidence of your grievance filing. The RPFC has authority under Section 7A of the EPF Act to conduct an inquiry, determine the amount due, and order recovery. The RPFC can also attach the employer's bank accounts and property to recover outstanding PF dues.

EPFO has power to attach employer property

File an FIR for criminal breach of trust

If the employer deducted your 12% share from your salary but has not deposited it with EPFO, this is not a civil debt — it is a criminal offence. The employer has misappropriated money that belonged to you. File an FIR at your local police station against the employer's directors or managing partners for criminal breach of trust under Section 316 of the Bharatiya Nyaya Sanhita 2023. This can be done simultaneously with the EPFO grievance — the two proceedings are independent.

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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 in two situations: upon retirement at age 58, or after two consecutive months of unemployment (the first month allows 75% withdrawal; the second month allows the remaining 25%). 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

Purpose	Service required	Maximum withdrawal
Medical emergency (self or family)	No minimum	6 months' basic salary + DA or employee's share with interest, whichever is less
Marriage (self, sibling, or child)	7 years	50% of employee's share
Education (self or child)	7 years	50% of employee's share
Home purchase or construction	5 years	Up to 90% of total balance (EPF + employer share + interest)
Home loan repayment	3 years	Up to 90% of total balance
Pre-retirement (age 54+)	Must be within 1 year of retirement	Up to 90% of total balance
Unemployment (first month)	1 month unemployed	75% of total balance

Withdraw before 5 years? Tax applies

If you withdraw your EPF before completing 5 years of continuous service, the withdrawn amount is added to your taxable income for that year. The employer's contribution and interest earned become taxable. After 5 years of continuous service, EPF withdrawal is completely tax-free. This is one of the strongest arguments for transferring your PF when changing jobs rather than withdrawing it — transfers keep the continuity of service clock running.

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 is both a statutory violation under the EPF Act and a 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 has the power under Section 8F of the Act to recover outstanding dues by attaching and selling the employer's property — 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. The RPFC can recover dues from the directors and responsible persons of the company personally. Under Section 8F of the EPF Act, EPFO can attach and sell the company's property (and in some cases the personal property of directors) to recover outstanding dues. 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

Is it illegal for an employer not to deposit PF in India?

Yes. Under the EPF Act 1952, every covered employer must deposit both the employee's and employer's PF contributions by the 15th of the following month. Failure is a criminal offence under Section 14 of the Act, punishable with imprisonment up to 3 years and a fine. If the employer deducts the employee's share but does not deposit it, this also constitutes criminal breach of trust under Section 316 of the BNS 2023.

How do I check if my employer is depositing my PF in India?

Log in to the EPFO Member Portal at epfindia.gov.in using your UAN and check your e-Passbook. It shows month-by-month contributions from both you and your employer. You can also check via the UMANG app, by SMS to 7738299899 ("EPFOHO UAN ENG"), or by missed call to 011-22901406. If months are missing from your passbook despite salary slips showing PF deductions, your employer is not depositing.

How do I file a complaint if my employer is not depositing PF in India?

File an online grievance at epfigms.gov.in using your UAN. Specify the months for which PF was deducted but not credited, and attach salary slips. If no action within 30 days, escalate to the Regional Provident Fund Commissioner with all documents. You can also file an FIR at the police station simultaneously for criminal breach of trust under Section 316 of the BNS 2023.

What is the EPF contribution rate in India?

Both employee and employer each contribute 12% of the employee's basic salary plus DA. The employee's 12% goes entirely to the EPF account. The employer's 12% is split: 3.67% to EPF, 8.33% to the Employees' Pension Scheme (EPS, capped at a wage ceiling of ₹15,000/month). EPF is mandatory for employees earning basic salary up to ₹15,000 per month. The current EPF interest rate for FY 2024-25 is 8.25% per annum.

When can I withdraw my EPF balance in India?

Full withdrawal: at retirement (age 58), or after 2 months of continuous unemployment (75% after 1 month, 100% after 2 months). Partial withdrawal is permitted for medical emergencies (no minimum service), marriage or education (after 7 years), home purchase (after 5 years, up to 90%), and home loan repayment (after 3 years). Apply online at epfindia.gov.in with your UAN. Withdrawing before 5 years of continuous service attracts income tax on the amount withdrawn.

What is a UAN and how do I use it for PF in India?

UAN (Universal Account Number) is a 12-digit permanent number allotted by EPFO. It remains the same throughout your career regardless of job changes. Your UAN consolidates all PF accounts from different employers. Use it to check your passbook, verify employer contributions, apply for withdrawals, transfer PF when changing jobs, and file grievances — all online at epfindia.gov.in. Link your UAN to Aadhaar, PAN, and bank account for smooth transactions.

What happens to my PF when I change jobs in India?

Do not withdraw your PF when changing jobs — transfer it instead. Give your UAN to the new employer. A new member ID will be created under your existing UAN. Transfer the balance from your old account to the new one online using Form 13 on the EPFO portal. As of April 2024, EPFO has automated this transfer for existing members. Withdrawing before 5 years of continuous service (across all employers) makes the amount taxable. Transferring preserves your retirement corpus and service continuity.

Can I file an FIR against my employer for not depositing PF in India?

Yes, when the employer has deducted the employee's share from salary but failed to deposit it. This constitutes criminal breach of trust under Section 316 of the BNS 2023. File an FIR at your local police station against the employer's directors or responsible persons. EPFO can also independently initiate criminal proceedings under Section 14 of the EPF Act 1952. Both the civil recovery process (through EPFO) and criminal prosecution can proceed simultaneously.

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