EPFO Circular on Rectification of Erroneous EPS Contributions
The Employees’ Provident Fund Organisation (EPFO) has issued an important circular regarding the rectification of erroneous EPS (Employees’ Pension Scheme) contributions. This circular deals with cases where employers have either wrongly remitted EPS contributions for ineligible members or failed to remit EPS contributions correctly for eligible members.
Objective of the Circular
Erroneous remittance of EPS contributions has posed challenges in efficient service delivery to members. To ensure uniform compliance across all EPFO field offices, the circular specifies various error scenarios and prescribes the corresponding rectification procedures.
Scenario I: Erroneous Allowing of EPS Membership for Ineligible Members
| Establishment Type | Error Description | Rectification to be Done | Physical Transfer |
|---|---|---|---|
| Unexempted | EPS contributions erroneously remitted to EPFO |
• Erroneous EPS contribution to be worked out along with declared interest • Amount to be physically transferred from A/c No.10 to A/c No.1 by EPFO • Corresponding erroneous pension service to be deleted from the member’s account |
Yes (Within EPFO) |
| Exempted | EPS contributions erroneously remitted to EPFO instead of Trust |
• Erroneous EPS contribution to be worked out along with declared interest • Amount to be physically transferred from A/c No.10 to the Trust • Corresponding erroneous pension service to be deleted from the member’s account |
Yes (EPFO to Trust) |
Scenario II: Erroneous Disallowing of EPS Membership for Eligible Members
| Establishment Type | Error Description | Rectification to be Done | Physical Transfer |
|---|---|---|---|
| Unexempted | EPS contribution remitted to A/c No.1 instead of A/c No.10 |
• Due EPS contribution to be worked out along with interest • Amount to be physically transferred from A/c No.1 to A/c No.10 by EPFO • Corresponding pension service and non-contributory period (if any) to be credited |
Yes (Within EPFO) |
| Exempted | EPS contribution remitted to PF Trust instead of EPFO |
• Due EPS contribution to be worked out along with interest • Amount to be physically transferred from Trust to A/c No.10 by EPFO • Corresponding pension service and non-contributory period (if any) to be credited |
Yes (Trust to EPFO) |
Issuing Authority
The circular has been issued with the approval of the competent authority and is signed by Shri G. R. Suchindranath, ACC (WSU).
📄 Download Official EPFO Circular (PDF)Disclaimer
This article is published for educational and informational purposes only. The content is based on the official circular issued by the Employees’ Provident Fund Organisation (EPFO). While every effort has been made to ensure accuracy, this information should not be treated as legal, financial, or professional advice.
Readers are advised to refer to the official EPFO notification or consult EPFO authorities or a qualified professional before taking any action based on this information. The author and website shall not be responsible for any loss or liability arising from the use of this content.
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