PF and ESI Rights of Employees: Passbook, Withdrawal and Complaints

If you are covered by EPF, both you and your employer contribute 12% of your wages every month, and you can check every deposit yourself in your EPF passbook using your UAN. If the employer deducts PF from your salary but does not deposit it, file a grievance on EPFiGMS (epfigms.gov.in); under section 133 of the Code on Social Security, 2020, failing to pay an employee’s contribution that was deducted from wages is punishable with imprisonment of one to three years and a fine of ₹1 lakh. ESI covers employees earning up to ₹21,000 a month (₹25,000 for persons with disability) and gives medical care and cash benefits.

EPF basics under the Code on Social Security

The Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 was subsumed into the Code on Social Security, 2020 when the Labour Codes took effect on 21 November 2025. On 29 June 2026 the Ministry of Labour notified the EPF Scheme, 2026, the EPS Scheme, 2026 and the EDLI Scheme, 2026, replacing the 1952, 1995 and 1976 schemes. Existing members carried over automatically. Your UAN and balance remain the same.

• Contribution: 12% of wages from you and 12% from the employer. Out of the employer’s share, 8.33% (on wages up to the ceiling) goes to the pension scheme (EPS).
• Wage ceiling: ₹25,000 a month for mandatory coverage, with effect from 17 September 2026 (it was ₹15,000 before that). Employees above it can contribute on higher wages if they and the employer jointly opt.
• Insurance: the EDLI scheme pays an assurance benefit to the family if a member dies in service.
• Wages definition: under the Codes, if allowances exceed 50% of total pay, the excess is added back to wages. This stops employers from shrinking “basic” to cut PF.

Check your UAN and passbook today

1. Get your UAN from your salary slip or HR. It stays the same across jobs.
2. Activate it on the EPFO member portal with your Aadhaar-linked mobile number.
3. Open the passbook and match each month’s deposit against your salary slips. A missing month is your early warning.
4. Make sure Aadhaar, bank account and PAN are linked (KYC), and that your date of birth and name match Aadhaar. Mismatches are the most common reason for claim rejection.
5. When you change jobs, check that the new employer has linked the same UAN, and file an online transfer request if the old balance has not moved.

Withdrawals: the October 2025 simplification

On 13 October 2025, EPFO’s Central Board of Trustees approved a major simplification of partial withdrawals. Thirteen separate provisions were merged into one rule with three categories: essential needs (illness, education, marriage), housing needs, and special circumstances. Members can withdraw up to 100% of the eligible balance (employee and employer share), with minimum service of 12 months, but 25% of contributions must stay in the account as a minimum balance. The EPF Scheme, 2026 reflects the 12-month and 25% rules.

The Board also extended the waiting period for premature final settlement: 12 months after leaving employment for the EPF balance, and 36 months for final pension withdrawal. Full withdrawal remains available on retirement and in other specified cases. Always check the current rule on the member portal before filing a claim.

Employer deducting PF but not depositing it

This is serious. Section 133 of the Code on Social Security punishes an employer who fails to pay the employee’s contribution deducted from wages with imprisonment of not less than one year, which may extend to three years, and a fine of ₹1 lakh. Failure to pay other contributions also attracts imprisonment and fine.

What to do:

1. Download your passbook and collect salary slips showing the PF deduction.
2. Email HR asking for the challan details for the missing months.
3. File a grievance on EPFiGMS (epfigms.gov.in), choosing your establishment and attaching the evidence. Note the registration number.
4. EPFO can assess dues, levy damages and interest, and recover them from the employer. Follow up on the portal.
5. If nothing moves, send a legal notice and approach the regional EPFO office in person.

Example: Sandeep, a supervisor at a Ghaziabad packaging unit, sees ₹1,800 cut as PF on every slip, but his passbook shows no deposits for 8 months. He files on EPFiGMS with slips and the passbook. EPFO takes it up with the establishment, and the arrears are credited with interest.

ESI: who is covered and what you get

The Employees’ State Insurance scheme covers employees drawing wages up to ₹21,000 a month (₹25,000 for persons with disability) in covered establishments, generally those with 10 or more persons. The employee pays 0.75% of wages and the employer pays 3.25%. Employees with a daily average wage up to ₹176 do not pay their share; the employer still does.

ESI benefits include medical care for you and your family at ESI dispensaries and hospitals, cash sickness benefit, maternity benefit, disablement benefit for employment injury, and dependants’ benefit if an insured worker dies from an employment injury. Ask HR for your ESI insurance number and e-Pehchan card.

Frequently asked questions

How do I know if my employer is depositing PF?

Check the EPF passbook with your UAN. Every month’s employee and employer share should appear.

Where do I complain about PF?

On EPFiGMS, the EPFO grievance portal at epfigms.gov.in.

Is PF compulsory if my salary is above ₹25,000?

The mandatory ceiling is ₹25,000 a month from 17 September 2026 (earlier ₹15,000). Above it, coverage depends on whether you were already a member and on joint options; many employers cover all staff.

What is the ESI salary limit?

₹21,000 a month in wages, or ₹25,000 for persons with disability.

Can I withdraw my full PF while still employed?

Partial withdrawal of up to 100% of the eligible balance is allowed after 12 months of membership, but 25% of contributions must remain.

Quick quiz

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Sources

• Code on Social Security, 2020, including section 133
• Employees’ Provident Fund Scheme, 2026; Employees’ Pension Scheme, 2026; EDLI Scheme, 2026 (notified 29 June 2026)
• EPFO Central Board of Trustees, 238th meeting, 13 October 2025, press brief
• ESIC: coverage and contribution notes (esic.gov.in)
• EPFiGMS grievance portal (epfigms.gov.in)

This page is for education and general information, not legal advice for a specific case. Law as on 29 October 2026.