Corporate Law : Learn about the key features of EPFO 3.0, including instant withdrawals, mobile access, and faster claim settlements. Understand h...
CA, CS, CMA : Summary of notifications and circulars from August 18-24, 2025, covering new income tax rules for employee perquisites, GST update...
Corporate Law : A summary of the EPFO's new mandate requiring UAN generation and activation through the UMANG app with Facial Authentication Techn...
Corporate Law : Key Labour law rulings in November 2024: ESI, ID Act, Provident Fund, and more across various High Courts....
Corporate Law : Learn about EPFO & ESIC registration, applicability, and the step-by-step process for compliance. Ensure social security for your ...
Corporate Law : Simplified online registration, auto-enrolment via MCA portal, and digital initiatives have led to a 251% rise in new EPFO registr...
Corporate Law : A six-month special scheme allows employers to enrol left-out employees and regularise EPF non-compliance with minimal penalties....
Corporate Law : The Labour Ministry clarified EPFO reforms, which simplify withdrawals by merging 13 provisions into three, reducing eligibility t...
Corporate Law : Ministry of Labour launches EPF Enrolment Campaign 2025 (Nov 2025 - Apr 2026) to expand social security. Employers can regularize ...
Corporate Law : The EPFO extended the ECR filing deadline for the September 2025 wage month to October 22 due to employer difficulties with the re...
Corporate Law : NCLAT held that provident fund dues assessed during moratorium under Section 14 IBC cannot be admitted in CIRP. The resolution pla...
Corporate Law : Provident fund dues were protected by statute and same were excluded from the liquidation estate of a company under Section 36(4)(...
Corporate Law : NCLAT Delhi held that demand made by the EPFO on the basis of an inspection report made after initiation of moratorium is not enfo...
Corporate Law : NCLAT Delhi held that demand of EPFO raised on the basis of inspection report dated 10.05.2023 and assessment order dated 25.09.20...
Corporate Law : Liquidator vide letter dated 20.11.2021 did not accept the claim principally on the ground of violation of Moratorium. On instruct...
Corporate Law : EPFO permits de-linking of wrongly linked Member IDs even when contributions exist, subject to limits. The circular outlines a str...
Income Tax : The new tax regime introduces Form 121 as a single declaration replacing Forms 15G and 15H. It simplifies TDS exemption compliance...
Corporate Law : The government clarified that employees under the Unified Pension Scheme are eligible for Fixed Medical Allowance. The key takeawa...
Corporate Law : EPFO streamlined the process for transferring pension contributions and nominee payments. The instructions aim to avoid procedural...
Corporate Law : EPFO has approved acceptance of transgender identity certificates for name and gender corrections. The move strengthens inclusivit...
Discover key FAQs on Employees Provident Fund (EPF) employer contributions, wage deductions, membership eligibility, contributions for piece-rate workers, interest on delayed deposits, and more. Understand your rights and obligations under EPF.
Learn how to apply online for a higher pension under EPS 95 following EPFOs latest guidelines from the 20.02.2023 circular. Step-by-step guide for eligible EPF members.
Learn step by step how to file EPF return online with the help of the Employees’ Provident Fund Organisation. Log in to the unified portal for filing EPF return before the due date of 15th of the month.
Instructions in compliance of orders contained in Para 44 (iii) & (iv) read with Para 44(v) of Hon’ble Supreme Court judgement dated 04.11.2022 in the matter of Special Leave Petition (C) Nos. 8658-8659 of 2019.
The request for a higher pension should be made in Joint Option Form duly signed by both the employee and the employer The EPFO has not issued any standard Format. The organizations are providing Joint Option Form in its format.
Supreme Court allowed employees to opt for a higher pension within 4 months from the date of judgment i.e. on or before 3rd March 2023.
Learn about the eligibility for higher pensions of EPFO, per latest Supreme Court judgements and clarifications issued by the EPFO. Eligibility for EPS-95 and compare it with the EPF for a higher pension.
1. The EPFO vide Circular dated 29 Dec 2022 lays down the eligibility criteria for employees seeking higher pensions under EPS 95 Scheme. The circular is issued to comply with the Supreme Court’s direction vide judgment pronounced on 04.11.2022 2. Para 44(ix) of the said judgment stipulated that the fund authorities shall implement the directives […]
The employees who had retired prior to 1st September 2014 without exercising any option under paragraph 11(3) of the pre-amendment scheme have already exited from the membership there f. They would not be entitled to the benefit of this judgment.
Explore the impact of the Supreme Court’s judgment dated 04.11.2022 on higher pension under EPS-95, with detailed illustrations of estimated revised pension and differential amount payable. Understand the background, key provisions, and implications of the decision for employees eligible for pension under the Employees’ Pension Scheme-1995 (EPS-1995) of the Employees’ Provident Fund Organization (EPFO).
