Rectification of Erroneous EPS Contributions : Possible scenario and methods for rectification
कर्मचारी भविष्य निधि संगठन
Employees Provident Fund Organisation
(श्रम एवं रोजगार मंत्रालय, भारत सरकार)
(MINISTRY OF LABOUR & EMPLOYMENT GOVERNMENT OF INDIA)
मुख्य कार्यालय/Head Office
प्लेट ए, ग्राउंड फ्लोर ब्लॉक-II, ईस्ट किदवई नगर, नई दिल्ली-110023
Plate A, Ground Floor Block-II, East Kidwai Nagar, New Delhi-110023
Website: www.epfindia.gov.in, www.epfindia.nic.in
No.WSU/2025/E-961539/Refund of erroneous contribution / 42
Dated: 19 DEC 2025
All Addl.CPFCs(HQ)/Addl.CPFCs in charge of Zones
All RPFC-1s/RPFC-II/APFC (OICs) of ROs
Sub: Rectification of erroneous EPS contributions — regarding.
Instances of erroneous remittance of EPS contributions for members ineligible for EPS or non-remittance of EPS contributions for members eligible for EPS membership by the employers have posed a challenge in efficient service delivery to such members. Accordingly, the possible scenarios of such erroneous remittances as well as the rectifications to be carried out are provided as below for uniform compliance by all the Field Offices.
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Scenario-I – Erroneous allowing of EPS |
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| Establishment Type | PF Contributions | Pension Contribution | Rectification to be done |
Physical amount to be transferred (Y/N) |
| Unexempted | Remitted to EPFO (A/c No.1) | Erroneously Remitted in A/c No.10 of EPFO |
|
Yes (Within EPFO) |
| Exempted | Remitted to Trust | Erroneously Remitted in A/c No.10 of EPFO |
|
Yes (EPFO to Trust) |
|
Scenario-II – Erroneous disallowing of EPS |
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| Unexempted | Remitted to EPFO (A/c No.1) | Erroneously Remitted in A/c No.1 instead of A/c No.10 of EPFO |
|
Yes (Within EPFO) |
| Exempted | Remitted to Trust | Erroneously Remitted in PF Trust instead of A/c No.10 of EPFO |
|
Yes (Trust to EPFO) |
(G R Suchindranath)
ACC(WSU)
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