Rectification of erroneous EPS contributions remittance by ineligible Members and non-remittance by eligible members: EPFO Head Office Order dated 19.12.2025
Employees Provident Fund Organisation
(MINISTRY OF LABOUR & EMPLOYMENT, GOVERNMENT OF INDIA)
Head Office
Plate A, Ground Floor, Block II, East Kidwai Nagar, New Delhi-110023
No.WSU/2025/E-961539/Refund of erroneous contribution /42
Dated: 19.12.2025
To
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.
| Scenario-I – Erroneous allowing of EPS membership for ineligible members | ||||
| Establishment Type | PF Contributions | Pension Contributions | 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 membership for eligible members | ||||
| 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) |
Sd/-
(GR Suchindranath)
ACC(WSU)
COMMENTS