EPFO Issues Revised FAQs For Implementation Of Supreme Court Judgement On Higher Pension[1]

Posted On - 12 January, 2024 • By - King Stubb & Kasiva

The EPFO has updated the Frequently Asked Questions through a circular dated December 13th, 2023 bearing No.: e-399180/2543 for implementation of judgement of the Honourable Supreme Court dated November 4th, 2022 for ready reference of zonal and field offices. Some key features addressed are as follows:

  • Proof of joint option under Para 26 (6) of the Employees’ Provident Fund Scheme, 1952 (“EPFS”):

Permission under Para 26(6) of EPFS uploaded by the applicant at the time of submission of application for validation of option or joint option or available in office is considered as a documentary proof of joint option. If the said permission is not readily available, the field offices have to verify factors including whether employer’s share of provident fund contribution has been remitted on employee’s pay exceeding the prevalent statutory wage ceiling, payment of administrative charges applicable to employer etc.

  • Computation of pension:

Pension shall be calculated as per Para 12 of the Employees’ Pension Scheme, 1995. The date of commencement of pension will determine the applicable formula for calculation of pensionable service, pensionable salary and pension.

  • Payment of arrears of pension:

The arrears of pension shall be paid to the pensioners in accordance with the existing process, in compliance with income tax provisions relating to Tax Deducted at Source (TDS).


[1] Employees’ Provident Fund Organisation and Others v. Sunil Kumar B. and Others, (Civil Appeal No. 8143-8144 of 2022 [SLP (C) Nos. 8658-8659 of 2019])