In this Scheme, unless the context otherwise requires,—

(i) “Act” means the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952);

(ii) “actual service” means the aggregate of periods of service rendered from the 16th November, 1995 or from the date of joining any establishment whichever is later to the date of exit from the employment of the establishment covered under the Act;

(iii) “Commissioner” means a Commissioner for Employees’ Provident Funds appointed under section 5D of the Act;

(iv) “contributory service” means the period of actual service rendered by a member for which the contribution to the fund have been received or are receivable;

(v) “eligible member” means an employee who is eligible to join the Employees’ Pension Scheme;

(vi) “existing member” means an existing employee who is a member of the Employees’ Family Pension Scheme, 1971;

(vii) “family” means—

(i) wife, in the case of male member of the Employees’ Pension Fund;

(ii) husband, in the case of a female member of the Employees’ Pension Fund; and

(iii) sons and [***] daughters of a member of the Employees’ Pension Fund;

Explanation.—The expression “sons” and “daughters” shall include children legally adopted by the member.

(viii) “pension” means the pension payable under the Employees’ Pension Scheme and also includes the family pension admissible and payable under the Employees’ Family Pension Scheme, 1971 immediately preceding the commencement of the Employees’ Pension Scheme, 1995 with effect from the 16th November, 1995;

(ix) “member” means an employee who becomes a member of the Employees’ Pension Fund in accordance with the provisions of this Scheme;

Explanation.—An employee shall cease to be the member of Pension Fund from the date of attaining 58 years of age or from the date of vesting admissible benefits under the Scheme, whichever is earlier.
(x) “non-contributory service” is the period of “actual service” rendered by a member for which no contribution to the “Employees’ Pension Fund” has been 1 received or are receivable;

(xi) “orphan” means a person, none of whose parents is alive [***];

(xii) “past service” means the period of service rendered by an existing member from the date of joining Employees’ Family Pension Fund till the 15th November, 1995;

(xiii) “pay” means basic wages, with dearness allowance, retaining allowance and cash value of food concessions adminissible, if any;

(xiv) “Pension Fund” means the Employees’ Pension Fund set up under sub-section (2) of section 6A of the Act;

(xv) “pensionable service” means the service rendered by the member for which contributions have been received or are receivable;

(xvi) “permanent total disablement” means such disablement of permanent nature as incapacitates an employee for all work which he/she was capable of performing at the time of disablement, regardless whether such disablement is sustained in the course of employment or otherwise;

(xvii)“Table” means Table appended to this Scheme;

(xviii) The words and expressions defined in the Act but not defined in this Scheme shall have the same meaning as assigned to them in the Act.

(1) The employer shall pay the contribution payable to the Employees’ Pension Fund in respect of the each member of the Employees’ Pension Fund employed by him directly or by or through a contractor.

(2) It shall be the responsibility of the principal employer to pay the contributions payable to the Employees’ Pension Fund by himself in respect of the employees directly employed by him and also in respect of the employees employed by or through a contractor.

^4-a {Provided that the Central Government shall pay the contribution payable to the Employee’s Pension Fund in respect of an employee who is a person with disability under the Persons with Disabilities (Equal Opportunities, Protection of rights and Full Participation) Act, 1995 (1 of 1996) and under the National Trust for Welfare of Persons with autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999) respectively, up to a maximum period of three years from the date of commencement of membership of the Fund.}


^4-a Inserted by G.S.R 252 (E) dated 31/03/2008 (w.e.f. 01/04/2008)

^13-a [xxx]

(1) The pensionable service of the member shall be determined with reference to the contributions received or are receivable on his behalf in the Employees’ Pension Fund.

(2) In the case of the member who superannuates on attaining the age of 58 years, ^10-a {and} who has rendered 20 years pensionable service or more, his pensionable service shall be increased by adding a weightage of 2 years.

 
^10-a substituted by G.S.R 594 (E) dated 23/07/2009

If any doubt arises whether an employee is entitled to become a member of the Employees’ Pension Fund, the same shall be referred to the Regional Provident Fund Commissioner who shall decide the same:

Provided that both the employer and the employee shall be heard before passing final order in the matter.

 ^12A-a  [xxx] 

^12A-a Deleted by G.S.R 688 (E) dated 26/09/2008

(1) Every employer shall send to the Commissioner within three months of the commencement of this scheme, a consolidated return of the employees entitled to become members of the Employees’ Pension Fund showing the basic wage, retaining allowance, if any, and dearness allowance including the cash value of any food concession paid to each of such employees:

Provided that if there is no employee who is entitled to become a member of Employees’ Family Pension Fund, the employer shall send a “NIL” return.
 
(2) Every employer shall send to the Commissioner within fifteen days of the close of each month a return in respect of the employees leaving service of the employer during the preceding month:

Provided that if there is no employee leaving service of the employer during the preceding month the employer shall send a “NIL” return.

(3) Every employer shall maintain such accounts in relation to the amounts contributed by him to the Employees’ Pension Fund as the Central Board may, from time to time, direct and it shall be the duty of every employer to assist the Central Board in making such payments from the Employees’ Pension Fund to his employees as are sanctioned by or under the authority of the Central Board.

(4) Notwithstanding anything contained in this paragraph, the Central Board may issue such directions to the employers generally, as it may consider necessary or expedient, for the purpose of implementing this Scheme, and it shall be the duty of every employer to carry out such directions.

^20-a (5.)Every employer shall send to the commissioner an electronic format of the returns referred to in sub-pharagraphs (1) and (2) in such form and manner as may be specified by the commissioner.)


^20-a Inserted by S.O 1809(E) dated 5/08/2011

All items of benefits shall be calculated to the nearest rupee, fifty paise or more to be counted as the next higher rupee and fraction of a rupee less than fifty paise shall be ignored.

(1) A member, who is permanently and totally disabled during employment shall be entitled to pension as admissible under ^15-a{("sub-paragraphs (2) to (5) of paragraph 12, as the case may be,")} subject to a minimum of Rs. 250 per month notwithstanding the fact that he/she has not rendered the pensionable service entitling him/her to pension under "paragraph 12" provided that he/she has made at least one month’s contribution to the Pension Fund.

(2) The monthly members pension in such cases shall be payable from the date following the date of permanent total disablement and shall be tenable for the life time of the member.

(3) A member applying for benefits under this paragraph shall be required to undergo such medical examination as may be prescribed by the Central Board to determine whether or not he or she is permanently and totally unfit for the employment which he or she was doing at the time of such disablement.

^15-a Substituted G.S.R.593(E) dated 19/08/2014 w.e.f 1/09/2014

None of the pensionary benefits under this Scheme shall be denied to any member or beneficiary for want of compliance of the requirements by the employer under sub-paragraph (1) of paragraph 3 provided, however, that the employer shall not be absolved of his liabilities under the Scheme.

The employer shall prepare an Employees’ Pension Fund Contribution Card, in respect of each employee who has become a member of the Employees’ Pension Fund.

Every employer in relation to a factory or other establishment to which the Act applies or is applied hereafter shall furnish to the Commissioner particulars of all the branches and departments, owners, occupiers, directors, partners, managers or any other person or persons who have the ultimate control over the affairs of such factory or establishment and also send intimation of any change in such particulars, within fifteen days of such change, to the Commissioner by registered post.

Every contractor shall, within seven days of the close of every month, submit to the principal employer a statement showing the particulars in respect of employees employed by or through him in respect of whom contributions to the Employees’ Pension Fund are payable and shall also furnish to him such information as the principal employer is required to furnish under the provisions of this Scheme to the Commisioner.

(1) For purposes of this Scheme, where the member has already been allotted or is allotted hereafter an account 1. Subs. by G.S.R. 134, dated 28th February, 1996 (w.e.f. 16-3-1996). number under the Employees’ Provident Funds Scheme, 1952, he shall retain the same account number.

(2) In the case of employees of the establishments exempted from the Employees’ Provident Funds Scheme, 1952, under section 17 of the Act, who are members of the Employees’ Family Pension Fund the account number already allotted shall be retained by them.

(3) In the case of employees of the establishments exempted from the Employees’ Provident Funds Scheme, 1952, under section 17 of the Act, who are not members of the Employees’ Family Pension Fund but opt to become members of the Employees’ Pension Fund and in case of new employees of such establishments, fresh account numbers shall be allotted by the Commisioner.

The employer shall before taking any person into employment, ask him/her to state in writing whether or not he/she is a member of the Employees’ Pension Fund and, if he/she is, also ask him/her to furnish a copy of the scheme certificate issued by the Commissioner to him in respect of the past employment in terms of paragraph 12 as the case may be. If the person concerned was not in employment previously or had availed of return of contribution in respect of his/her previous employment, he/she shall, on demand by the employer, furnish to him, for communication to the Commissioner, particulars concerning him/her and his/her family in the Form prescribed by the Central Provident Fund Commissioner.

^24-a{Provided that if such person is a person with disability, the aforesaid Form shall further contain such particulars as are necessary for such person.}

 ^24-a Inserted by G.S.R 252 (E) dated 31/03/2008 (w.e.f. 01/04/2008)

The account called the “Employees’ Pension Fund Account” shall be opened by the Commissioner in such manner as may be specified by the Central Board with the approval of Central Government.

(1) Subject to the provisions of the Act and this Scheme, the Fund shall not, except with the prior sanction of the Central Government, be expended for any purpose other than the payments envisaged in this Scheme; for continued payment of family pension, life assurance benefit and retirement-cum-withdrawal benefits sanctioned under the Employees’ Family Pension Scheme, 1971 prior to the date of introduction of this Scheme or which may be sanctioned under that scheme after the 16^th November, 1995 in respect of cases arising before the date.

(2) All administrative expenses shall be met from the ‘Central Administration Account’ as specified in Paragraph 49 of the Employees’ Provident Funds Scheme, 1952. However, the cost of remittance of Pension shall be charged on the Pension Fund.

The accounts of the Employees’ Pension Fund, as also the Employees’ Pension Administration Account shall be maintained by the Commissioner in such form and in such manner as may be specified by the Central Board with the approval of the Central Government.

The accounts of the Employees’ Pension Fund including the administrative expenses incurred in running this Scheme shall be audited in accordance with the instructions issued by the Central Government in consultation with Comptroller and Auditor-General of India.

(1) The Central Government shall have an annual valuation of the Employees Pension Fund made by a valuer appointed by it.

Provided that it shall be open to the Central Government to direct a valuation to be made at such other times as it may consider necessary.

(2) At any time, when the Employees’ Pension Fund so permits, the Central Government may alter the rate of contributions payable under this Scheme or the scale of any benefit admissible under this Scheme or the period for which such benefit may be given.

^1aDisbursement of pension and other benefits.- (1) The Commissioner shall, with the approval of the Central Board, enter into arrangement for the disbursement of pension and other benefits under this Scheme with disbursing agencies like post office or nationalised banks or Treasuries or scheduled commercial banks including regional rural banks or co-operative banks through electronic or digital funds transfer system.

(2)  The Commission payable to the disbursing agencies and other charges incidental thereto shall be met as provided in paragraph 27 of the Scheme.”

1a substituted as per the notification w.e.f 04.05.17

(1) Members referred to under subparagraph (c) of paragraph 6 who have died between 1^st April, 1993 and 15^th November, 1995, shall be deemed to have exercised the option of joining the Scheme on the date of his death.

(2) Members referred to in sub-paragraph (c) of paragraph 6 who are alive shall have the option to join the Scheme as per the provisions of paragraph 17 from the date of exit from the employment.

(3) Members referred to in sub-paragraph (d) of paragraph 6 shall have the option to join the Scheme as per the provisions of paragraph 17 from 16^th November, 1995.

The Central Government may issue, such directions as may be deemed just and proper by it for resolving any difficulty in the disbursement of pension and other benefits or for resolving any difficulty in implementation of this Scheme.

The Regional Committee set up under paragraph 4 of the Employees’ Provident Funds Scheme, 1952 shall advise the Central Board, on such matters, in relation to the administration of this Scheme as the Central Board may refer to it from time to time and in particular on—

(a) progress of recovery of contributions under this scheme both from factories and establishments exempted under section 17 of the Act and other factories and establishments covered under the Act,

(b) expeditious disposal of prosecutions,

(c) speedy settlement of claims relating to pension and other benefits under this Scheme.

The Central Board shall cause to be included in the annual report on the working of this Scheme prepared under paragraph 74 of the Employees’ Provident Funds Scheme, 1952, a report on the working of this Scheme during the previous financial year.

In regard to matters for which either there is no provision or there is inadequate provisions in this Scheme the corresponding provisions in the Employees’ Provident Funds Scheme, 1952 shall apply.

The appropriate Government may grant exemption to any establishment or class of establishments from the operation of this Scheme, if the employees of the establishments are either members of any other pension scheme or propose to be members of a pension scheme wherein the pensionary benefits are at par or more favourable than the benefits provided under this Scheme. Where exemption is granted to any establishment or class of establishments under this paragraph, withdrawal benefits available to the credit of the employees of such establishment(s) under the ceased Family Pension Scheme, 1971 shall be paid, subject to the consent of the employees, to the Pension Fund of the establishment(s) so exempted. An application for exemption under this paragraph shall be presented to the Regional Provident Fund Commissioner having jurisdiction by the establishment or class of establishments together with a copy of the Pension Scheme of the establishment(s) and other relevant documents as may be called for by him. On receipt of such an application, the Regional Provident Fund Commissioner shall scrutinise it, obtain the recommendations of the Central Provident Fund Commissioner and submit the same to the appropriate government for decision. Pending disposal of application for exemption under this paragraph employers’ share of the contribution shall not be remitted to the Pension Fund as envisaged in subparagraph (1) of paragraph 3. An application for exemption presented under this paragraph shall be disposed of within a period of six months from the date of its receipt or such further time as may be extended for reasons to be recorded in writing. If the application for exemption is not disposed of within the period so specified, the exemption applied for shall be deemed to have been granted.

      Explanation.—For the purpose of this paragraph the period of six months will count from the date on which the application for exemption is given in complete form to the satisfaction of the Regional Provident Fund Commissioner.

The employer of the exempted establishment or class of establishments and/or the Board of Trustees of the exempted establishment or class of establishments shall submit a monthly return to the Commissioner in Form 1 ^39A-a(and such return shall also be submitted in electronic format in such form and manner as may be specified by the commissioner)

Inserted by s.o 1809(E) dated 5/08/2011 w.e.f.5/08/2011

The Central Board shall furnish such information to the Central Government from time to time in respect of the income and expenditure from the Employees’ Pension Fund account in such manner as may be directed by the Central Government.

Where any doubt arises with regard to the interpretation of the provisions of this Scheme, it shall be referred to the Central Government who shall decide the same.

 If any person,

(a) deducts or attempts to deduct from the wages or other remuneration of the member, the whole or any part of the employer’s contribution, or

(b) fails or refuses to submit any return, statement or other documents required by this Scheme or submits a false return, statement or other documents, or makes a false declaration, or

(c) obstructs any Inspector or other official appointed under the Act or this Scheme in the discharge of his duties or fails to produce any record for inspection by such Inspector or other officials, or

(d) is guilty of contravention of or non-compliance with any other requirement of this Scheme,

he shall be punishable with imprisonment, which may extend to one year, or with fine which, may extend to five thousand rupees, or with both.

(1) If a person, who in the event of the death of a member of the Pension Fund is eligible to receive pension of the deceased under paragraph 12 or paragraph 16, is charged with the offence of murdering the member or for abetting the commission of such an offence, his claims to receive pension shall remain suspended till the conclusion of the criminal proceedings instituted against him for such offence.

(2) If on the conclusion of the criminal proceedings referred to in subparagraph

(1), the person concerned is—

(a) convicted for the murder or abetting in the murder of the member, he shall be debarred from receiving pension which shall be payable to other eligible members, if any, of the family of the member; or

(b) acquitted of the charge of murder or abetting the murder of the member, pension benefit shall be payable to him.

^39B-a {In case exemption is granted to any establishment or in the case of a member being transferred from pension fund of one exempted establishment to another pension fund of exempted establishment or statutory pension fund or vice-versa, a transfer value payment will be made which will consist of the following:—

(a) Withdrawal benefit relating to past service period upto 15-11-1995 as per Table-A multiplied by Table-B factor for the period between 16-11-1995 to the date of exemption/transfer, and

(b) Transfer value for pensionable service as per Table E for the service rendered from 16-11-1995 or from the date of joining the establishment to the date of exemption/transfer as the case may be.

(c) In the event of cancellation of exemption granted under Para 39, transfer of fund will be made as per the conditions mentioned in the exemption notification.

  ^39B-a inserted by G.S.R.430 (E) dated 19/05/2003 w.e.f.23/05/2003

The Commissioner shall, with the approval of the Central Board, prescribe the registers and records to be maintained in respect of the employees, the form or design of any identity card, token or disc for the purpose of identifying any employee or his nominee or a member of a family entitled to receive the pension and such other forms/formalities as have to be completed in connection with the grant of pension and other benefits or for the continuance thereof subject to such periodical verification as may be considered necessary.

(1) On commencement of this Scheme, the Employees’ Family Pension Scheme, 1971 in force immediately before such commencement shall cease to operate with effect from the 16th November, 1995.

(2) Notwithstanding anything contained in sub-paragraph (1) every nomination made under the Employees’ Family Pension Scheme, 1971, and every form regarding the details of family of an employee for the purposes of the Employees’ Family Pension Scheme, 1971, shall be deemed to have been made under the provisions of this Scheme.

(3) All orders/authorisations/Pension Payment Orders issued under the Family Pension Scheme, 1971 shall be deemed to have been made under this Scheme.

TABLE A

(See paragraph 14)

WITHDRAWAL BENEFIT

^44-b{TABLE B

(See paragraphs 12 and 14)

FACTOR FOR COMPUTATION OF PAST SERVICE BENEFIT UNDER THE CEASED FAMILY PENSION SCHEME FOR EXISTING MEMBERS ON EXIT FROM THE EMPLOYMENT

^44-bTABLE C

(See paragraph 16)

EQUIVALENT WIDOW PENSION

*{TABLE  D

See the paragraph (14)

Return of contribution on exit from the employment

Note:   The above table is based on a flat addition in benefit

                                                                                                        Table E
                                                                        ^43-a (See Paragraph 39-B)

(Transfer value of contribution from Employee^s Pension Scheme, 1995 to exempted or other Pension fund and vice-versa)

 


^44-a Substituted by G.S.R. 514 (E) dated 23/7/2009


^44-b substituted  by G.S.R 438 (E) dated 9/06/2008

The eligible service shall be determined as follows:—

(a) in the case of “new entrant” the “actual service” shall be treated as eligible service. The total actual service shall be rounded off to the nearest year. The fraction of service for six months or more shall be treated as one year and the service less than six months shall be ignored;

   Explanation.—In the case of employees employed seasonally in any establishment the period of ^9-1{“contributory service ”} in any year, notwithstanding that such service is less than a year shall be treated as a full year.

(b) in the case of the “existing member” the aggregate of actual service and the “past service” shall be treated as eligible service:

Provided that if there is any period in the “past service” for which the contributions towards the Family Pension Scheme, 1971 has not been received, the said period shall count as eligible service only if the contributions thereof have been received in the Employees’ Pension Fund.

   Explanation.—For the purpose of this sub-paragraph  the aggregate of ^9-1{“contributory service"} and past service for less than six months shall be ignored and 6 months and above shall be rounded off to a year.

^9-1 Substituted Notification No. G.S.R.226(E) ,dated 26.03.2015

The claims, complete in all respects submitted along with the requisite documents shall be settled and benefit amount paid to the beneficiaries within ^17A-a{20 days} from the date of its receipt by the Commissioner. If there is any deficiency in the claim, the same shall be recorded in writing and communicated to the applicant within ^17A-a{20 days} from the date of receipt of such application. In case, the Commissioner fails without sufficient cause to settle a claim complete in all respects within ^17A-a{20 days}, the Commissioner shall be liable for the delay beyond the said period and penal interest at the rate of 12 per cent. per annum may be charged on the benefit amount and the same may be deducted from the salary of the Commissioner.

^17A-a - Substituted by F.No.S-65013/1/2015-SS-II dated 2/07/2015

(3) The maximum pensionable salary shall be limited to ^11-c{fifteen thousand rupees} per month:

^11-d    [***]

^11-e{“(4) the existing members as on the 1^st day of September, 2014, who at the option of the employer and employee, had been contributing on salary exceeding six thousand and five hundred rupees per month ^11-f {and the pensionable salary for the existing members who prefer such fresh option shall be based on the higher salary} may on a fresh option to be exercised jointly by the employer and the employee continue to contribute on salary exceeding fifteen thousand rupees per month ^11g {and the pensionable salary for the existing members who prefer such fresh option shall be based on the higher salary}

Provided that the aforesaid members have to contributes at the rate of 1.16 percent on salary exceeding fifteen thousand rupees as as additional contribution from and out of the contributions payable by the employees for each month under the provisions of the Act or the rules made there under:

Provided further that the fresh option shall be exercised by the member within a period of six months from the 1^st day of September, 2014:

Provided also that the period specified in the second proviso may, on sufficient cause being shown by the member, be extended by the regional provident Fund commissioner for a further period not exceeding six months:

Provided also that if no option is exercised by the member within such period (including the extended period),it shall be deemed that the member has not opted for contribution over wage ceiling and the contributions to the pension Fund made over the wage ceiling in respect of the member shall be diverted to the provident Fund account of the member along with interest as declared under the Employees’ Provident fund scheme from time to time.}

  ^11-a substituted by G.S.R.609(E) dated-22/08/2014 w.e.f 1/09/2014

  ^11-b substituted by G.S.R.609(E) dated-22/08/2014 w.e.f 1/09/2014

  ^11-c substituted by G.S.R.609(E) dated-22/08/2014 w.e.f 1/09/2014

  ^11-d Proviso deleted vide notification No:G.S.R.609(E) dated-22/08/2014

  ^11-e Inserted by G.S.R.609(E) dated-22/08/2014 w.e.f 1/09/2014

^11-f  inserted by G.S.R 657 (E) dated - w.e.f 01/07/2016

11g inserted by G.S.R. 657(E) dated w.e.f 01/07/16

A member of the Employees^ Pension Fund shall continue to be such member till he attains the age of 58 years or he avails the withdrawal benefit to which he is entitled under para 14 of the Scheme, or dies, or the pension is vested in him in terms of para 12 of the Scheme, whichever is earlier.

(1) This Scheme may be called the Employees’ Pension Scheme, 1995.

(2) (a) This Scheme shall come into force on 16th day of November, 1995;

(b) Subject to the provisions of this Scheme the employees have an option to become the members of the Scheme with effect from the 1st April, 1993.

(3) Subject to the provisions of section 16 of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, this Scheme shall apply to the employees of all factories and other establishments to which the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 applies or is applied under sub-section (3) or sub-section (4) of section 1 or section 3 thereof.

Subject to subparagraph (3) of paragraph 1, this Scheme shall apply to every employee,—

(a) who on or after the 16^th November, 1995 becomes a member of the Employees’ Provident Fund Scheme, 1952, or of the provident funds of the factories and other establishments exempted by the appropriate Government under section 17 of the Act, or in whose case exemption has been granted under paragraph 27 or 27A of the Employees’ Provident Fund Scheme, 1952, ^6-a{("and whose pay on such date is less than or equal to fifteen thousand rupees")} from the date of such membership;

(b) who has been a member of the ceased Employees’ Family Pension Scheme, 1971 before the commencement of this Scheme from 16^th November, 1995;

(c) who ceased to be a member of the Employees’ Family Pension Scheme, 1971, between 1^st April, 1993, and 15^th November, 1995 and opts to exercise his option under paragraph 7;

(d) who has been a member of the Employees’ Provident Fund or of provident funds of factories and other establishments exempted by the appropriate Government under section 17 of the Act or in whose case exemption has been granted under paragraph 27 or 27A of the Employees’ Provident Fund Scheme, 1952, on 15^th November, 1995, but not being a member of the ceased Employees’ Family Pension Scheme, 1971, opts to exercise his option under paragraph 7.

 ^6-a Inserted by G.S.R.609(E) dated 22.08.2014 w.e.f 1/09/2014

(1) Beneficiaries of the deceased members of Employees’ Family Pension Scheme, referred to in sub-para (i) of paragraph 7, shall receive higher of the benefits available under the Employees’ Family Pension Scheme, 1971 and under this Scheme.

(2) Members referred to in sub-paragraph (2) of paragraph 7, shall have the option to join this Scheme by returning the amount of withdrawal benefit received, if any, together with interest at the rate of 8.5 per cent per annum from the date of payment of such withdrawal benefit and date of exercise of the option, to receive monthly pension as per the provisions of this Scheme.

(3) Members referred to in sub-paragraph (3) of paragraph 7 shall be deemed to have joined the ceased Employees’ Family Pension Scheme, 1971,with effect from 1-3-1971 on remittance of past period contribution with interest thereon.

Every person who is entitled to become a member of the Employees’ Pension Fund shall be asked forthwith by his employer to furnish and that person shall, on such demand, furnish to him for communication to the Commissioner particulars concerning himself and his family in the form prescribed by the Central Provident Fund Commissioner.

(1) From and out of the contributions payable by the employer in each month under section 6 of the Act or under the rules of the Provident Fund of the establishment which is exempted either under clauses (a) and (b) of sub-section (1) of section 17 of the Act or whose employees are exempted under either paragraph 27 or paragraph 27A of the Employees’ Provident Funds Scheme, 1952, a part of contribution representing 8.33 per cent. of the employees’ pay shall be remitted by the employer to the Employees’ Pension Fund within 15 days of the close of every month by a separate bank draft or cheque on account of the Employees’ Pension Fund contribution in such manner as may be specified in this behalf by the Commissioner. The cost of the remittance, if any, shall be borne by the employer.

(2) The Central Government shall also contribute at the rate of 1.16 per cent. of the pay of the members of the Employees’ Pension Scheme and credit the contribution to the Employees’ Pension Fund:

Provided that where the pay of the member exceeds  ^3-a{(Fifteen thousand rupees)}per month the contribution payable by the employer and the Central Government be limited to the amount payable on his pay of ^3-a{(fifteen thousand rupees)} only.

(3) Each contribution payable under sub-paragraphs (1) and (2) shall be calculated to the nearest rupee, fifty paise or more to be counted as the next higher rupee and fraction of a rupee less than fifity paise to be ignored.

(4) The net assets of the Family Pension Scheme, 1971 shall vest in and stand transferred to the Employees’ Pension Fund.

 

  ^3-a inserted by G.S.R .609(E) Dated 22/08/2014 w.e.f. 01/09/2014

(1) Pension to the Family shall be admissible from the date following the date of death of the member, if the member dies:—

(a) while in service, provided that at least one month’s contribution has been paid into the Employees’ Pension Fund, or

(b) after the date of exit but before attaining the age of 58 years, from the employment having rendered service entitling him/her to monthly members’ pension but before the commencement of pension payment, or

(c) after commencement of payment of the monthly members pension.

Note:- The cases where a member has rendered less than 10 years eligible service on the date of exit but has retained the membership of the Pension Fund, and dies before attaining the age of 58 years, shall be regulated under sub-paragraph (8) of paragraph 12.


(2) (a) The monthly widow pension shall be—

(i) in the cases covered by clause (a) of sub-paragraph (1) equal to the monthly member’s pension, which would have been admissible as if the member had retired on the date of death or Rs. 450 or the amount indicated in Table C whichever is more,

(ii) in the cases covered by clause (b) of sub-paragraph (1) equal to the monthly members pension which would have been admissible as if the member had retired on the date of exit or Rs. 450/- per month or the amount indicated in Table C whichever is more,

(iii) in the cases covered by clause(c) of sub-paragraph (1), equal to 50 per cent. of the monthly members pension payable to the member on the date of his death subject to a minimum of Rs. 450 per month,

(iv) in all the cases, where the amount of family pension sanctioned under the Ceased Family Pension Scheme, 1971, and is paid/payable under this scheme is less than Rs. 450 per month, the amount of family pension in such cases shall be enhanced to Rs. 450 per month;

^16-b{(“(v) in all the cases, where the monthly widow pension including relief, if any, is less than one thousand rupees per month, the amount of monthly widow pension in such cases shall be enhanced to one thousand rupees per month ^16-e{***}

(b) the monthly widow pension shall be payable upto the date of death of the widow or re-marriage whichever is earlier.

Note: -In cases where there are 2 or more widows, family pension shall be payable to the eldest surviving widow. On her death it shall be payable to the next surviving widow, if any. The term "eldest" would mean seniority with reference to the date of marriage.

(3) Monthly children pension—

(a) If there are any surviving children of the deceased member, falling within the definition of family, they shall be entitled to a monthly children pension in addition to the monthly widow/widower pension.

^16-c{(b) Monthly children pension for each child shall be equal to 25 per cent. of the amount admissible to the widow of the deceased member as monthly widow pension payable under clause(a) of  sub-paragraph (2);

Provided that the minimum monthly children pension including relief, if any, for each child of the deceased member shall not be less than two hundred and fifty rupees per month ^16-e{***}

(c) Monthly children pension shall be payable until the child attains the age of 25 years.

(d) The monthly children pension shall be admissible to the maximum of two children at a time and will run from the oldest to the youngest child in that order.

(e) If a member dies leaving behind a family having son or daughter who is permanently and totally disabled such son or daughter shall be entitled to payment of monthly children pension or orphan pension, as the case may be, irrespective of age and number of children in the family in addition to the pension provided under clause (d).

(4)^16-c{“(a) if the deceased member is not survived by any widow,but is survived by children falling within the definition of family or if the widow pension is not payable, the children shall be entitled to a monthly orphan pension equal to 75 percent of the amount of the monthly widow pension as payable under clause(a) of sub-paragraph(2);

Provided that the minimum monthly orphan pension including relief, if any, for each orphan shall not be less than seven hundred and fifty rupees per month ^16-e{***}

^16-D{“(aa) The monthly orphan pension shall be payable to each orphan till such orphan attains the age of twenty-five years:

Provided that the monthly orphan pension shall be payable to an orphan beyond the age of twenty-five years, if such orphan is suffering from disorder or disability of mind or who is physically crippled or disabled.”.}

(b) In the event of death or remarriage of the widow/widower after sanctioning of widow/widower pension the children shall be entitled in lieu of the monthly children pension, to a monthly orphan pension from the date following the date of death/remarriage of the widow /widower.

(c) the monthly orphan pension shall be admissible to a maximum of two orphans at a time and shall run in order from the oldest to the youngest orphan.

(5) (a) A member who is not married or who does not have any living spouse and /or an eligible child may nominate a person to receive benefits as laid down hereinafter provided that in the event of his/her acquiring a family subsequently, the nomination so made shall become void. In the event of death of the member such a nominee shall be entitled to receive a monthly pension equal to the monthly widow pension, as admissible under sub clauses (i) and (ii) of clause (a) of sub-paragraph (2).

(aa) If a member dies leaving behind no spouse and/or an eligible child falling within the definition of family and no nomination by such deceased member exists, the widow pension shall be paid under sub-clauses (i) and (ii) of clause (a) of sub-paragraph 2 either to dependant father or dependant mother as the case my be. On grant of pension to such dependant father and in the event of death of the father pensioner, the admissible pension shall be extended to the surviving mother life long.

(b) If the deceased member had not rendered pension able service on the date of exit from employment which would have made him entitled to a monthly member pension under paragraph 12, but had opted to retain the membership of this Scheme under sub-paragraph (8) of paragraph 12, the nominee or the dependant father or the dependant mother, as the case may be, shall be entitled to ^16-a {a withdrawal benefit as provided in paragraph 14}

 

^16-a substituted by G.S.R.(80) dated 14/02/2013

^16-b inserted by G.S.R.593(E) dated  19/08/2014

^16-c substituted by G.S.R.593(E) dated  19/08/2014

^16-D Inserted by G.S.R. 387 (E) dated 01/04/2016

^16-e Omiited {for the financial year 2014-15} by G.S.R. 603 (E) w.e.f. 01/04/2016

^12-a {(1) A member shall be entitled to—

(a) superannuation pension if he has rendered eligible service of 10 years or more and retires on attaining the age of 58 years;

(b) early pension, if he has rendered eligible service of 10 years or more and retires or otherwise ceases to be in the employment before attaining the age of 58 years.

2. In the case of a new entrant, the amount of monthly superannuation pension or early pension, as the case may be, shall be computed in accordance with the following factors, namely:—(3) In the case of an existing member in respect of whom the date of commencement of pension is after the 16th November, 2005,—

              Monthly member’s pension = pensionable salary  x pensionable service

                                                             ________________________________

                                                                                           70                        

^12-d{ “Provided that the members’ monthly pension shall be determined on a pro-rata basis for the pensionable service up to the 1^st day of September,2014 at the maximum pensionable salary of six thousand and five hundred rupees per month and for the period thereafter at the maximum pensionable salary of fifteen thousand rupees per month”.}
 

3.(i) superannuation or early pension shall be equal to the aggregate of—

(a) pension as determined under sub-paragraph (2) for the period of pensionable service rendered from the 16th November, 1995 or Rs. 635 per month whichever is more;

(b) past service pension shall be as given below:

The past service pension payable on completion of 58 years of age on the 16^th November, 1995.

The amount under column (2) or column (3) above, as the case may be, shall be multiplied by the factor given in Table ‘B’ corresponding to the period between the 16th November, 1995 and the date of exit to arrive at past service pension payable.

(ii) The aggregate of (a) and (b) calculated as above shall be subject to a minimum of Rs. 800 per month, provided the eligible service is 24 years:

Provided further, if it is less than 24 years, the pension as computed above shall be reduced proportionately subject to a minimum of Rs. 450 per month.

(4) In the case of an existing member and in respect of whom the date of commencement of pension is between the 16th November, 2000 and the 16^th November, 2005,—

(i) superannuation or early pension shall be equal to the aggregate of—

(a) pension as determined under sub-paragraph (2) for the period of service rendered from the 16th November, 1995 or Rs. 438 per month whichever is more;

(b) past service pension as provided in sub-paragraph (3).

(ii) The aggregate of (a) and (b) calculated as above shall be subject to a minimum of Rs. 600 per month, provided the eligible service is 24 years: Provided further, if it is less than 24 years the pension shall be proportionately less subject to the minimum of Rs. 325 per month.

(5) In the case of an existing member and in respect of whom the date of commencement of pension is before the 16th November, 2000,—

(i) the superannuation or early pension shall be equal to the aggregate of—

(a) pension as determined under sub-paragraph (2) for the period of service rendered from the 16th November, 1995 or Rs. 335 per month whichever is more.

(b) past service pension as provided in sub-paragraph (3).

(ii) The aggregate of (a) and (b) calculated as above shall be subject to the minimum of Rs. 500 per month, provided the eligible service is 24 years:

Provided further, if it is less than 24 years the pension shall be proportionately lesser but subject to the minimum of Rs. 265 per month.

(6) Except as otherwise expressly provided hereinafter, the monthly member’s pension under sub-paragraphs (2) to (5) mentioned hereinabove, as the case may be, shall be payable from a date immediately following the date of completion of 58 years of age notwithstanding that the member has retired or ceased to be in the employment before that date.

(7) A member, if he so desires, may be allowed to draw an early pension from a date earlier than 58 years of age but not earlier than 50 years of age. In such cases, the amount of pension shall be reduced at the rate of ^12-b { four per cent}. For every year the age falls short of 58 years.}

^12-c{“(7-A) the monthly member’s pension including any relief payable to any existing or future member under this paragraph shall not be less than one thousand rupees ^12-f{***}

^12-g{Provided that, on and from the 1^st day of September, 2014, the minimum pension of one thousand rupees payable under this sub-paragraph shall be subject to-

(i) deductions on account of benefits of commutation and return of capital taken by members under the extant provisions of this scheme prior to 26^th September, 2008; and 

(ii) deductions on account of early pension under sub-paragraph (7).}

^12-h{(7B) (a) A member who has attained the age of fifty-eight years and is otherwise eligible for pension under clause (a) of sub-paragraph (1) of this paragraph, if he so desires, may be allowed to defer the age of drawing pension later than fifty-eight years but not beyond sixty years of age. 

(b) In such cases as is referred to in clause (a),-

(i)  the amount of pension shall be increased at the rate of four per cent. for every completed year after the age of fifty-eight years which shall be restricted to the wage ceiling given under the proviso to sub-paragraph (2) of paragraph 3;

(ii)   the member, at his or her option, may also be allowed to continue contributions under paragraph 3 to the Employees’ Pension Fund for the period for which the drawal of pension has been deferred, if the member is continuing in employment  after the age of fifty-eight years, and the pensionable service and pensionable salary for the purpose of determination of pension under sub-paragraph (2)  will be reckoned taking into account the period for which contributions were made after the age of fifty-eight years but not beyond the age of sixty years;

(iii)   in the event of death of the member, who has opted for deferring the age of drawing pension under this sub-paragraph, after attaining the age of fifty-eight years and before the commencement of the pension so deferred, the family of the member will be entitled to pension under clause (c) of sub-paragraph (1) of paragraph 16 from the date following the date of death of the member as if the member monthly pension had commenced on the date of death of the member.”.}

(8) If a member ceases to be in employment by way of retirement or otherwise earlier than the date of superannuation from which pension can be drawn, the member may, on his option, either be paid pension as admissible under this Scheme on attaining the age exceeding 50 years or he may be issued a scheme certificate by the Commissioner indicating the pensionable service, the pensionable salary and the amount of pension due on the date of exit from the employment. If he/she is subsequently employed in an establishment coverable under this Scheme, his/her earlier service as per the scheme certificate shall be reckoned for pension alongwith the fresh spell of pensionable service. The member postponing the commencement of payment of pension under this paragraph shall also be entitled to additional relief sanctioned under this scheme from time to time:

^12-e{Provided that if the member does not take up an employment coverable under this Scheme and has rendered less than ten years eligible service on the date of exit, but dies before attaining the age of fifty-eight years and before a continuous period of thirty-six months has elapsed during which contributions have not been received in respect of the member in the Pension Fund, the amount of contributions received in his case shall be converted into a monthly widow pension or children pension and the widow pension in such cases shall be calculated at the scale laid down in Table ‘C’ and the children pension at 25 per cent thereof for each child (upto two):

Provided further that if there is no widow, then the orphan pension shall be payable at the rate of 75 per cent of the amount which would have been payable as a widow pension subject to the provisions of the paragraph 16.

Provided also that if the member does not take up an employment coverable under this Scheme and has rendered less than ten years eligible service on the date of exit, but dies before attaining the age of fifty-eight years after a continuous period of thirty-six months has elapsed during which contributions have not been received in respect of the member in the Pension Fund, the family shall be entitled to benefits under paragraph 14.}

^12-a Substituted by G.S.R.431(E) dated 15/06/2007.

  ^12-b substituted by G.S.R 690 (E) dated 26/09/2008.

^12-c inserted by G.S.R.593(E) dated 19/08/2014.

^12-d inserted by G.S.R.609(E) dated 22/08/2014.

^12-e Substituted by G.S.R. 533(E) w.e.f.19/05/2016

^12-f Omitted {for the financial year 2014-2015} by G.S.R. 603(E) w.e.f. 01/05/2015

^12-g Inserted by G.S.R. 603(E) w.e.f. 01/05/2015

^12-h Inserted by G.S.R. 440(E) w.e.f.25/04/2016

    ^5-a   (1) Where an employer makes default in the payment of any contribution to the Employees’ Pension Fund, or in the payment of any charges payable under any other provisions of the Act or the Scheme, the Central Provident Fund Commissioner or such officer as may be authorised by the Central Government, by notification in the Official Gazette, in this behalf, may recover from the employer by way of penalty, damages at the rates given below:

(2) The damages shall be calculated to the nearest rupee, fifty paise or more to be counted as the nearest higher rupee and fraction of a rupee less than fifty paise to be ignored.



^5-a Substituted by G.S.R 688 (E) dated 26/09/2008

(1) All moneys accruing to the Employees’ Pension Fund Account except the contributions of the Central Government shall be invested in accordance with the provisions of paragraph 52 of the Employees’ Provident Funds Scheme, 1952.

(2) Net assets of the Family Pension Fund as on the 16-11-1995 shall merge in the Pension Fund and remain invested in the Public Account of the Government of India.
 
The future Central Government’s contributions accruing to the Pension Fund from 17th November, 1995 onwards shall also be invested in the Public Account of the Government of India.