Employees' Provident Fund (EPF) in Maharashtra
Reviewed by the Commoner Law Editorial Team. Sourced from Indian central (Union) law — Constitution of India, central Acts of Parliament, and Supreme Court decisions. State-level information reflects each state's own Acts and High Court rulings. Written in plain language for general understanding — this is educational content, not legal advice. Our editorial standards
What is this right?
The EPF is India's mandatory retirement savings scheme for employees in the organised sector.
- Mandatory for establishments with 20 or more employees (and may voluntarily cover smaller ones).
- Contribution rate: Both employer and employee contribute 12% of basic wages + dearness allowance each month. The employee's entire 12% goes to EPF; the employer's 12% is split — 3.67% to EPF and 8.33% to the Employees' Pension Scheme (EPS).
- Employees earning basic wages up to ₹15,000/month are mandatorily enrolled; those above can opt in voluntarily.
- Interest on EPF accumulations is credited annually at a rate declared by the EPFO (recently ~8.15% p.a.).
- The EDLI scheme provides a lump-sum death benefit to the nominee of a deceased member.
When does it apply?
- You are employed in a covered establishment (20+ employees) and your basic wages are up to ₹15,000/month (mandatory enrollment).
- You wish to withdraw EPF on retirement, resignation (after 2 months of unemployment), or for specific purposes (housing, medical emergency, marriage, education) via partial withdrawal.
- Your employer has not been depositing EPF contributions deducted from your salary.
What to Do If Your Employer in India Is Not Depositing Your EPF Contributions
- Check your UAN (Universal Account Number): Activate it on the EPFO Member Portal (epfindia.gov.in) and verify monthly contributions via your passbook.
- If your employer is not depositing contributions, file a grievance on the EPFiGMS portal (epfigms.gov.in) or approach the Regional PF Commissioner — unpaid contributions carry penalties and interest against the employer.
- For partial withdrawals (housing, medical, education), submit a Composite Claim Form online through the EPFO Member Portal or physically to your EPFO office.
- On retirement or after 2 months of unemployment, you can withdraw the full EPF corpus using the Composite Claim Form (Aadhar-seeded UAN allows online withdrawal without employer attestation).
What should you NOT do?
- Do not withdraw EPF before retirement if avoidable — premature withdrawal forfeits pension benefits under EPS for that period of service.
- Do not ignore mismatches in your EPF passbook — discrepancies indicate possible employer non-deposit, which is a criminal offence under the EPF Act.
- Do not let your UAN lapse unlinked from your Aadhaar — this can block online withdrawals and transfers.
- Do not allow multiple EPF accounts to remain unmerged when switching jobs — always transfer your old PF to the new employer's account via the EPFO portal.
How Maharashtra differs from central law
The Employees' Provident Fund is centrally administered by EPFO, but Maharashtra has one of the largest regional offices (Mumbai and Pune) handling EPF accounts. Maharashtra-specific issues mostly involve enforcement and compliance in the state's large informal and small-enterprise sector.
Under the Maharashtra Shops and Establishments Act, 2017, the state government can direct that employees in shops and commercial establishments must be enrolled in provident fund schemes. The Maharashtra Labour Welfare Fund Act, 1953 also requires employers to contribute to a separate welfare fund (currently Rs. 12 per employee per half-year from employer, Rs. 6 from employee), which is distinct from EPF but provides additional benefits like housing loans, educational scholarships, and medical aid.
Additional Steps in Maharashtra
Contact the EPFO Regional Office, Mumbai (Bandra Kurla Complex) at 022-26571012 or Pune at 020-26123572. For Labour Welfare Fund issues, contact the Labour Welfare Board, Maharashtra at mahakamgar.maharashtra.gov.in.
Relevant Law: Employees' Provident Funds and Miscellaneous Provisions Act, 1952; Maharashtra Labour Welfare Fund Act, 1953
Common Questions
When does employees' provident fund (epf) apply?
You are employed in a covered establishment (20+ employees) and your basic wages are up to ₹15,000/month (mandatory enrollment).You wish to withdraw EPF on retirement, resignation (after 2 months of unemployment), or for specific purposes (housing, medical emergency, marriage, education) via partial withdrawal.Your employer has not been depositing EPF contributions deducted from your salary.
What should I do if my employer in India is not depositing my EPF contributions?
Check your UAN (Universal Account Number): Activate it on the EPFO Member Portal (epfindia.gov.in) and verify monthly contributions via your passbook.If your employer is not depositing contributions, file a grievance on the EPFiGMS portal (epfigms.gov.in) or approach the Regional PF Commissioner — unpaid contributions carry penalties and interest against the employer.For partial withdrawals (housing, medical, education), submit a Composite Claim Form online through the EPFO Member Portal or physically to your EPFO office.On retirement or after 2 months of unemployment, you can withdraw the ful...
What mistakes should I avoid with employees' provident fund (epf)?
Do not withdraw EPF before retirement if avoidable — premature withdrawal forfeits pension benefits under EPS for that period of service.Do not ignore mismatches in your EPF passbook — discrepancies indicate possible employer non-deposit, which is a criminal offence under the EPF Act.Do not let your UAN lapse unlinked from your Aadhaar — this can block online withdrawals and transfers.Do not allow multiple EPF accounts to remain unmerged when switching jobs — always transfer your old PF to the new employer's account via the EPFO portal.
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