EPFO: Want to become an EPF subscriber? Here are the conditions for membership and top FAQs answered

The Employees' Provident Fund (EPF) is a government-backed investment and retirement savings option in India. Salaried individuals are eligible to open an EPF account when basic pay and dearness allowance are up to ₹15,000. You can further opt for voluntary provident fund (VPF), if the basic pay and DA exceed ₹15,000 per month.

For FY26, the Centre ratified the EPFO's suggestion of 8.25% interest rate for both EPF and VPF and interest credits were completed in July, PTI reported. This marked the third consecutive time the instrument delivered 8.25% returns on provident fund.

Today, we take a look at how key membership conditions and the frequently asked questions about EPF subscriptions.

EPF account: Who can become a member?

According to the EPFO's official website, employees get membership only after the application of the PF Act to their organisation / company. Thus, for workers in a firm to which the Act is not applicable, cannot join the EPF.

In case your organisation is subject to and does not offer you EPF, an employee can approach the Regional Provident Fund Commissioner of the nearest PF office for further process.

Further, the PF Act applies to an organisation “as a whole”, according to the website, thus, its employees, irrespective of their place of work (headquarters or branch office) or location (outside the state), are eligible to become member of the Fund.

Notably, an employee cannot join the EPF directly. One can become a member only by way of employment in an establishment covered under the provisions of the EPF & MP Act, 1952. In a related matter, apprentices also cannot be EPF members but must be enrolled when they are hired as full-time employee.

Check the top FAQs regarding membership here:

How is an employees' EPF membership regulated if they work in more than one organisation? Membership is reckoned separately for each establishment. (Under different EPF account numbers / member IDs).

Can an employee become an EPF member without any age restriction? There is no age restriction for becoming a EPF member, but an employee who has already attained the age of 58 cannot become a member of the pension fund.

If an employee is transferred from one organisation to another, are they required to be enrolled as a member again? One is required to be enrolled as a member under the new organisation, for transferring PF from the previous account.

If a person works in an organisation without receiving wages could they join the EPF? No. Membership is allowed only where the wages are payable to an employee.

Does an employee become an EPF member without restriction to salary / wages? Employees who draw basic wages and dearness allowance (DA) up to ₹15,000 per month are eligible to become a member and will continue to be subscribers even after pay exceeds Rs15, 000. However, contribution to the fund will be restricted to Rs15, 000, with the employer required to match contribution.

Further, employees drawing more than ₹15,000 per month can also choose to be EPF members under para 26(6) of the EPF Scheme. The option has to be submitted to the EPF office within six months of joining of such member.

Is an employee required to become a member of the EPF if they draw more than ₹15,000 (basic pay and DA) per month? Such employee is not required to become a member, if they are not already holding the PF membership. Otherwise, if both the employer and employee are willing, one can become a member by giving option under Para-26 (6) of the PF Scheme. The option has to be submitted to the EPF office within six months of joining.

Can an employee subscribe to the pension scheme without contributing to the provident fund? No. One can become a member of the pension scheme only by virtue of EPF membership.

Further, from 1 September 2014 a new employee joining an organisation with basic wage over ₹15,000 per month can become a member of the PF after submitting option as per the provisions of Para 26(6) of the EPF Scheme. However, they cannot get pension fund membership. Both the employee and employer share of 12% each shall be paid into the EPF only for all such employees.