> ## Documentation Index
> Fetch the complete documentation index at: https://help.omnivoo.com/llms.txt
> Use this file to discover all available pages before exploring further.

> ## Agent Instructions
> Omnivoo is an India-first Employer of Record (EOR) platform. EOR hiring is India only; contractors are supported in 220+ countries and territories.
> Never tell a user to log in with a password. Authentication is passwordless: email OTP, passkeys, Google, or SSO.
> Statutory figures (TDS slabs, PF, ESI, Professional Tax, gratuity) change by financial year. Always state the year the figure applies to.
> Never name a third-party payment provider as Omnivoo’s payment rail. Refer to "our payments partner".

# Provident Fund (PF)

> PF contributions, EPF/EPS split, ECR filing, UAN, and how Omnivoo manages your provident fund.

The Employees' Provident Fund is a mandatory retirement savings scheme under the **Employees' Provident Fund and Miscellaneous Provisions Act, 1952**. Both the employee and employer contribute monthly. Omnivoo manages all PF registrations, contributions, and filings.

## How PF Works

Every month, two contributions are made:

| Contributor  | Rate              | Basis                                  |
| ------------ | ----------------- | -------------------------------------- |
| **Employee** | 12% of Basic + DA | Deducted from salary                   |
| **Employer** | 12% of Basic + DA | Part of CTC (not deducted from salary) |

Both contributions are calculated on **Basic Salary + Dearness Allowance (DA)**, capped at ₹15,000/month for the pension (EPS) portion.

## Where the Money Goes

The employer's 12% is split between two sub-accounts:

| Fund                              | Rate                                 | Purpose                             |
| --------------------------------- | ------------------------------------ | ----------------------------------- |
| **EPF (Employee Provident Fund)** | 3.67% of Basic + DA                  | Retirement savings (earns interest) |
| **EPS (Employee Pension Scheme)** | 8.33% of Basic + DA (on max ₹15,000) | Pension after retirement            |

The employee's full 12% goes to the **EPF** account.

**Example:** Employee with Basic + DA of ₹50,000/month:

|                           | Calculation        | Amount |
| ------------------------- | ------------------ | ------ |
| Employee EPF contribution | 12% of ₹15,000\*   | ₹1,800 |
| Employer EPF contribution | 3.67% of ₹15,000\* | ₹550   |
| Employer EPS contribution | 8.33% of ₹15,000\* | ₹1,250 |

\*Contributions are capped at the ₹15,000 (Basic + DA) ceiling for the statutory minimum. Some companies opt for higher contributions on actual Basic + DA - check your payslip for the exact amount.

<Info>
  EPF currently earns interest at approximately 8.25% per annum (rate set by EPFO annually). This interest is tax-free up to ₹2,50,000 of annual EPF contributions.
</Info>

## UAN (Universal Account Number)

Every PF member gets a **UAN (Universal Account Number)**, a permanent, portable PF ID:

* **New employees:** If you do not have a UAN, Omnivoo creates one during onboarding.
* **Existing UAN:** If you already have a UAN from a previous employer, provide it during onboarding. Omnivoo transfers your PF account under the same UAN.
* **EPFO member portal:** Track your PF balance at [unifiedportal-mem.epfindia.gov.in](https://unifiedportal-mem.epfindia.gov.in).

<Tip>
  Always keep your UAN linked to your Aadhaar and bank account. This makes PF withdrawal and transfer faster when you change jobs.
</Tip>

## ECR Filing

Omnivoo files the **Electronic Challan cum Return (ECR)** with EPFO every month:

1. **By the 15th** of each month, Omnivoo deposits PF contributions for the previous month.
2. The ECR includes employee-wise contribution details.
3. EPFO processes the ECR and credits individual PF accounts.
4. Employees can verify credits on the EPFO member portal within 3-5 business days.

## PF Withdrawal

You can withdraw PF in these situations:

| Situation               | What You Can Withdraw                               |
| ----------------------- | --------------------------------------------------- |
| Retirement (age 58)     | Full EPF + EPS pension                              |
| Unemployment (60+ days) | Full EPF balance                                    |
| Home purchase           | Up to 90% of EPF balance (after 5 years of service) |
| Medical emergency       | Up to 6 months' Basic from EPF                      |
| Marriage                | Up to 50% of employee's share from EPF              |
| Education               | Up to 50% of employee's share from EPF              |

<Warning>
  Withdrawing PF before 5 years of continuous service makes the employer's contribution taxable. The interest earned also becomes taxable. It is generally better to transfer PF when changing jobs rather than withdrawing.
</Warning>

## PF Transfer When Joining Omnivoo

If you had a PF account with a previous employer:

1. Provide your existing UAN during onboarding.
2. Omnivoo initiates a PF transfer request online.
3. Your previous employer approves the transfer.
4. The balance is transferred to your new PF member ID under the same UAN.
5. Transfer typically takes 15-30 days.

## For Employers: PF Compliance

Omnivoo handles all PF compliance:

* Monthly ECR filing and contribution deposit
* Annual PF returns
* UAN generation and management
* Transfer requests for new joiners
* PF settlement for exiting employees

Employers do not need to interact with EPFO directly. All PF costs are included in the employee's CTC.