Valid from: 1st January, 2017 to 30th June 2017
Launch of Employees’ Enrolment Campaign – 2017
Employees Provident Fund Organization (EPFO) has launched Employees’
Enrolmet Campaign – 2017 from the 1st day of January, 2017 till the 30th Day of June, 2017
to provide opportunity to all the employers covered or uncovered under EPF & MP Act, 1952 to voluntarily come forward and declare the details of all such olive employees, who were required or entitled to become member of EPF on or after the
1st day of April, 2009, but before the 1st day of January, 2017 and who could not be enrolled as member for any reasons. This campaign is currently available for Indian Nationals only. This benefit is not available to the employers of the establishments against whom, Inquiries u/s. 7A of the Act or paragraph 26B of the Act is going on.
The employer has to voluntarily make the declaration between
1st day of January, 2017 till the 30th day of June, 2017 in the prescribed “Declaration form for Employees’ Enrolment Campaign, 2017” available on website www.epfindia.com for which the following incentives will be provided to him:
a) The employee’s share of contribution, if declared by the employer as not deducted, shall stand waived.
b) The damages to be paid by the employer in respect of the employees for whom declaration has been made under this campaign shall be at the rate of ₹ 1 (₹ One) Per Annum, however only simple interest @ 12% per annum has to be paid.
c) No Administrative charges for EPF Scheme, 1952 and EDLI Scheme, 1976 shall be collected from the employer in respect of the contribution made under the declaration.
d) The declaration made during the campaign shall be treated as bona fide, unless proved otherwise and no inspection for verification will be contemplated.
Further, once declaration is made the employer has to remit the dues within 15 days from the date of declaration, failing which the declaration made under this campaign will be deemed to have not been made. After the completion of the process the employee will be getting all eligible benefits based on the contributions.
TENTATIVE BENEFIT COMPARISON CHART
|In the existing system||In the Enrolment campaign|
|Year||Dues (Both employee and employer share)||Interest (7Q)||Damages (14B)||Admin (Charges 1.1%)||Total||Dues only employees share (If not deducted employer share)||Interest (7Q)||Damages (14B)||Admin Charges||Total|
*Damages is levied as one rupee per annum
Declaration Form for Employees’ Enrolment Campaign, 2017
Return about the employees who were required or entitled to become members of the Fund for the period beginning the 1st day of April, 2009 and ending the 31st day of December, 2016 but were not enrolled as members for any reason.
Name & Address of Factory/ Establishment ___________________________________
Code no of Factory/ Establishment
|Sr. No.||Account No.||UAN||Name of the Employee||Father’s Name (Or Husband’s name in case of married women)||Date of Birth||Sex||
Date of Eligibility for membership under EPF
|Remarks (Previous Account No. & particulars of previous service, if any)|
I hereby declare that the above-mentioned employees are alive on the date of making this declaration and they were required and entitled to become members of the fund from the dates indicated against their names but could not be enrolled as members. I further declare that Form 11 from each of the above- mentioned employees has been obtained duly signed or with thumb impression by the employee.
I hereby undertake that if the employee’s contribution for any month has been deducted from the wages of any of the above-mentioned employees, the same shall also be deposited by me along with interest thereon in accordance with the provisions of Employees’ Enrolment Campaign, 2017.
I also undertake to remit the contributions. Interest and damages payable in respect of the abovementioned employees in accordance with the Employees’ Enrolment Campaign, 2017.
Signature of the Employer or other Authorised
Official of the Factory/Establishment
FAQs on EPFO Amnesty Scheme
|1)||What is Employees’ Enrolment Campaign, 2017?||
This is a campaign to provide opportunity to the employers to voluntarily come forward and declare details of all such employees who were entitled for PF membership between 1-4-2009 and
31-12-2016 but could not be enrolled for any reason. The Campaign aims to extend PF benefits to employees hitherto deprived of PF benefits.
|2)||Who can be declared a member by the employer?||
Under the Campaign only such an employee can be declared for membership –
i) Who is alive and
ii) Who furnished Form 11 to the employer and
iii) Who was required or entitled to become member of Employees’ Provident Fund on or after the 1st day of April, 2009 but before the 1st day of January, 2017 but could not be enrolled as member for any reason.
|3)||Whether International Workers can be declared under the Campaign?||No. The incentives are available for enrolment of Indian Nationals only.|
|4)||What incentives are available to the employer?||
The following incentives are available to the employer:
i) The employee’s share of contribution if declared by the employer as not deducted shall stand waived.
ii) The damages to be paid by the employer in respect of the employees for whom declaration has been made under this campaign shall be at the rate of
iii) No administrative charges shall be collected from the employer in respect of the contribution made under the declaration.
|5)||Whether any inspection shall be done to confirm the genuineness of the declaration?||The declaration shall be treated bona fide unless proved otherwise and no inspection for verification is contemplated.|
|6)||Whether an employer against whom a complaint has been made by the employees is also eligible for making declaration?||Yes. However, the declaration shall be valid only in respect of employees who are alive and any only if no, proceedings under Section 7A of the Act or under paragraph 26B of the Employees’ Provident Funds Scheme, 1952 or under paragraph 8 of the Employees’ Pension Scheme, 1995 have been initiated against their establishment / employer to determine the eligibility for membership of such employees.|
|7)||What is the time limit for making the declaration?||
The declaration should be made between 1-1-2017 and
|8)||Who can make a declaration?||Any employer, whether already covered or yet to be covered, can make a declaration.|
|9)||Can an employer be forced to make a declaration?||No. The declarations are on voluntary basis.|
|10)||What is the time limit to for making the remittances onces a declaration has been made?||The time limit for making the remittances once a declaration has been made is 15 days from the date of declaration.|
|11)||What happens to the declaration if after making declaration the employer does not make remittance?||If the employer fails to pay within 15 days of the date of making the declaration, the dues, interest and damages payable by him in respect of the declaration made under this campaign, such declaration shall be deemed to have not been made under this Campaign.|
|12)||Whether damages will be levied later on the amount remitted?||No. Damages at the rate of ₹ 1 (one) per annum are to be remitted upfront while remitting contribution and interest.|
|13)||Whether interest payable is to be paid at compound interest rate or simple interest rate?||Only simple interest is to be paid at the rate of 12 per cent per annum.|
|14)||Whether any administration charges are payable for EPF Scheme, 1952 or EDLI Scheme, 1976?||No.|
|15)||Is there any restriction on the number of declarations that can be filed by an employer?||No. There is no restriction on the number of declarations that can be filed by an employer.|
|16)||Is there any restriction on the number of employees that can be enrolled under a single declaration?||No. There is no restriction on the number of employees that can be enrolled under a single declaration.|
|17)||Whether online facility is available for making the declaration?||Yes. Facility for making the declaration online is available. However, documentary declaration can also be filed with the concerned RO/SRO.|
|18)||How is the amount of contribution, interest and damages to be paid after making the declaration?||Contribution is to be remitted as a supplementary ECRs for every month of the past period enrolment till December, 2016. Simple interest at the rate of 12% per annum and damages at the rate of Rupee one per annum are also to be paid through a separate ECR.|
|19)||Whether it is necessary for the employer to take Form 11 from all the employees?||Yes. Duly filled in Form 11 should be obtained by the employer from all the employees being declared under the Campaign. A declaration to this effect is included in the Declaration Form to be signed by the employer. The declaration given in the Declaration Form may be accepted if it is duty filled in and signed by the employer.|
|20)||An employee working with the establishment has left and is not traceable? Whether such an employee can be enrolled under the declaration?||No. An employee can be declared under the Campaign only if he is alive on the date of making the declaration and Form 11 duly filled with signature or thumb impression of the employee has been obtained. Therefore, an employee who is not traceable cannot be declared under the Campaign.|
|21)||Whether such persons who were to be enrolled as member but died before 31-12-2016 can be enrolled as members under the Campaign?||No. An employee can be declared under the Campaign only if he is alive on the date of making the declaration.|
|22)||Whether an RPFC can deny the declaration saying that they have now decided to initiate inquiry under section 7A of EPF & MP Act, 1952 even though there was no such inquiry pending against the employer as on 31-12-2016?||Declaration made prior to initiation of inquiry under section 7A shall be legally valid and cannot be denied by the RPFC. Once a notice under section 7A of the Act is issued, declaration cannot be made.|
|23)||For the purpose of Employees’ Enrolment Campaign, 2017 when is an inquiry under section 7A of the Act treated as initiated?||For the purpose of Employees’ Enrolment Campaign, 2017 an inquiry under section 7A of the Act shall be treated to be initiated on service of notice of the inquiry under section 7A to the employer or his representative or at the office of the employer.|
|24)||An inquiry under section 7A of the Act has been initiated against the employer for the period from April, 2011 to March, 2014. Can such an employer make a declaration under the campaign?||
A declaration can be made under the Campaign for the period for which no inquiry under section 7A has been initiated. Therefore, the employer can make a declaration for employees whose date of joining (the date on which the employee was entitled and required to become members of the fund) is either between 1-4-2009 and
31-3-2011 or between 1-4-2014 and 31-12-2016. For instance, if the employer declares one employee,
Mr. ‘A’ to have joined on 1-4-2010, the employer will get the benefits under the Campaign viz.
i) Waiver of employee’s share,
ii) Damages at the rate of Rupee one per year and
iii) No administrative charges,
In respect of Mr. ‘A’ only for the period for which the inquiry has not been initiated, i.e. for 1-4-2010 to 31-3-2011 and for 1-4-2014 to 31-12-2016.
|25)||The establishment is having 7A inquiry going on in respect of hundred and ten employees. Whether the remaining employees, for whom No. 7A proceeding is being conducted, can be declared and enrolled under the Campaign?||Yes.|
|26)||Whether interest of employees has been protected under the Campaign?||Yes. The employees will be getting all eligible benefits based on the contributions.|