Payroll and Compliance - The Monthly Chronicle

January 2019

One Employee-One EPF Account

Employee Provident Fund Organization (EPFO) has launched new facility under which an employee can merge all their earlier PF accounts with their current UAN number without employer intervention.

Once you activate the UAN member portal with your UAN ID and mobile number, you can link all PF account to one UAN by going through the link: MIS portal Login>UAN>Previous EPF account linking option.

This facility is to ensure that multiple accounts are merged and consolidated into one UAN as soon as possible.

To read more, click here (pdf).

Note: The above functionality would be available in the EPF portal once the details are implemented.

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Direct Correction of Date of Birth in EPFO site

In the meeting on fraud analysis and management in EPFO held on 8 December 2017, it was decided to follow the process below in order to correct the date of birth of members of the Employees’ Pension Scheme 1995:

  • In case the correction required in the date of birth is up to plus or minus one year, Aadhaar will be accepted as a valid document for date of birth.
  • In case the correction required in the date of birth is more than one year, then in addition to Aadhaar, other valid documents will have to be submitted (such as matriculation certificate, certificate issued by Registrar (Birth), passport etc).

The concerned member should be intimated for submission of additional valid proof of birth, if required, while applying online/mobile/offline.

To read more, click here (pdf).

Standard Operating Procedure for Settlement of Claims Under EPFO

Currently, there are many accounts that have not been linked to Aadhaar and these account holders cannot claim the benefit of online services. With the objective of improving service delivery relating to settlement of claims, the below guidelines has been provided.

In this context, a Standard Operating Procedure (SOP) has been released which contains checkpoints. The SOP states that the claimant should submit cancelled cheque in original (containing claimant’s name, bank account number & IFS code of the bank branch printed on it) with all type of claims. In case the bank account of the claimant is ‘without cheque facility’, then the claimant has to submit copy of bank passbook duly attested by the bank authorities where the bank account is maintained or by the employer.

These changes are to come into force with immediate effect.

To read more, click here (pdf).

SC Ruling Enables Massive Rise in Private Sector Pensions

Note: The below article is provided to explain the concept of enhanced pension.

Over the period of time there have been many amendments in pension calculation. For example, the ceiling limit for EPS calculation was increased to 15,000 in 2014. Due to this, the pension was supposed to be increased and paid, but no proper demands for enhanced amount was made.

In October 2016, the apex court ruled in favor of employees, saying the EPFO can't restrict the higher-pension option to those who exercised the withdrawal option before a "cut-off date". The court also allowed those who hadn't made higher contributions to the EPS on a monthly basis to exercise the option by making lump-sum deposits of the differential amount due. It took another year for the EPFO to implement the court order.

That’s why nowadays every pensioner is eligible to receive higher EPS value based on the amended calculations. This has nothing to do with company contribution policy towards PF or approval of PF & pension withdrawal. The individuals have to claim these enhanced pension through PF and Pension department from the government.

The company can help create awareness among the employees by:

  • Informing them about their rights and pension policy
  • Requesting an EPS official to have a pension seminar for creating awareness among employees

Amendment of Due Dates for Monthly Return Submission of Exempted Establishment

The due date for monthly return for exempted establishments was stipulated for the wage month of March 2017 and was required to be filed by 15th of May 2017. In the supersession of the above circular, all the exempted establishments/employers were directed to file the statutory online returns in time i.e. on or before the 25th of the month following that to which it relates.

Refer the below example for further explanation:

  • The monthly return i.e. Parts C, D & E for the wage month of March 2017 should be filed by 25th April 2017.
  • The annual return i.e. Part F for the financial year 2016-17 ending on 31st March 2017 should be filed by 25th April 2017.
  • Although details of Establishment and Trust i.e. Part A & B may not change every month/year, whenever any change in these details take place during the wage month then Part A or B, as the case may be, should be changed by 25th of the month following the wage month.

To read more, click here (pdf).

Know your Taxes - Updates on Investment Declaration and Tax Exemption

‘Know your Taxes - Updates on Investment Declaration and Tax Exemption’

Taxes are ever-changing, and keeping track of them can sometimes be cumbersome. As you get ready to declare your investments, we wish to make your job a little easier with our free webinar titled Know your Taxes - Updates on Investment Declaration and Tax Exemption.

The recording of the webinar is now available for viewing (video below).

Compliance Calendar for the month of January, 2018
Due date Nature of transaction Existing rules Mode
Professional Tax - States - Remittances
10th January 18 Andhra Pradesh & Madhya Pradesh State-wise regulations By Challan
15th January 18 Gujarat Gujarat PT regulations By Challan
20th January 18 Karnataka Karnataka PT regulations By Challan & Online
21st January 18 West Bengal West Bengal PT regulations By Challan
31st January 18 Assam & Orissa State-wise regulations By Challan
31st January 18 Maharashtra Maharashtra PT regulations Online
PF Central
15th January 18 Remittance of Contribution EPF & MP Act, 1952 Online
ESI Central
15th January 18 Remittance of Contribution (Main code and Sub codes) ESIC Act, 1948 Online
7th January 18 TDS Payment Income Tax Act, 1961 Online
31st January 18 TDS Return Income Tax Act, 1961 Online
Labour Welfare Fund Remittances
5th January 18 Kerala (Labour Welfare Fund Act) Kerala State Labour Welfare Fund Offline




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