EPF is a welfare scheme brought into force to secure a better future for employees. It is a statutory benefit available to the employees post-retirement or when they leave the services. In case of deceased employees, their dependents will be entitled for the benefits. Under the Employees’ Provident Fund Scheme (EPF Scheme) both employers and employees have to make their contributions to the Fund. Interest earned on the amount is credited to the member’s Provident Fund Account (PF account) and is available to the employee at the time of retirement or exit from employment as the case may be, provided certain conditions are fulfilled. Employees’ Provident Fund Scheme was set up under the Act for the purpose of providing a post-retirement benefit for the employees or a class of employees or their legal heirs in case of death, employed under an establishment to which this Act applies.

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