Monday, June 7, 2010

All about Provident Fund

What is Provident Fund (PF)?
The Employee Provident Fund(EPF), or provident fund as it is normally referred to, is a retirement benefit scheme that is available to salaried employees.
Under this scheme, a stipulated amount (currently 12%) is deducted from the employee’s salary and contributed towards the fund. This amount is decided by the government. The employer also contributes an equal amount to the fund. However, an employee can contribute more than the stipulated amount if the scheme allows for it. So, let’s say the employee decides 15% must be deducted towards the EPF. In this case, the employer is not obligated to pay any contribution over and above the amount as stipulated, which is 12%. If you urgently need the money, you can take a loan on your PF. You can also make a premature withdrawal on the condition that you are withdrawing the money for your daughter’s wedding (not son or not even yours) or you are buying a home. To find out the details, you will have to talk to your employer and then get in touch with the EPF office (your employer will help you out with this).
Return on Investment
Interest will be calculated for the amount deposited into the PF scheme. The rate of interest is 8.5% at present, this rate will be decided by the govt. on the budget times. The interest payable also will be added into the PF amount.
Tax Exemption on PF
The amount you invest is eligible for deduction under the Rs 1,00,000 limit of Section 80C. If you have worked continuously for a period of five years, the withdrawal of PF is not taxed. If you have not worked for at least five years, but the PF has been transferred to the new employer, then too it is not taxed. The tenure of employment with the new employer is included in computing the total of five years. If you withdraw it before completion of five years, it is taxed. But if your employment is terminated due to ill-health, the PF withdrawal is not taxed.
What is Form 13?
Form 13 is used for transferring your PF account from one employer to the another employer. You can download the form 13 from http://www.epfindia.nic.in/forms/13revised.PDF. Just fill up with required deatils and submit to your present employer. Your present employer will complete it and then will send to your previous employer who will initiate the transfer.
Some Employers maintain EPS & PF as two different accounts and some only PF account. So when you need to mention the EPS account number in the PF transfer form itself while initiating the transfer.

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