Found anomalies in your EPS remittances? EPFO explains how you can get refund for wrong contribution

Is your employer not contributing to your Employees’ Pension Scheme (EPS) account while you are a member of it? Or, your employer is contributing to EPS even though you are not a member of the pension scheme? EPFO says that it has been getting many instances of erroneous remittance of EPS contributions for members ineligible for EPS or non-remittance of EPS contributions for members eligible for EPS membership by the employers.

EPFO has issued guidelines for field offices handling cases of such employees. The guidelines describe the possible scenarios of such erroneous remittances as well as the rectifications to be carried out to get a refund in such cases.

According to the EPFO circular issued on December 19, 2025, “Instances of erroneous remittance of EPS contributions for members ineligible for EPS or non-remittance of EPS contributions for members eligible for EPS membership by the employers have posed a challenge in efficient service delivery to such members. Accordingly, the possible scenarios of such erroneous remittances as well as the rectifications to be carried out are provided as below for uniform compliance by all the Field Offices.”


The guidelines focus on two broad situations: where EPS membership was wrongly allowed to ineligible members, and where EPS membership was wrongly denied to eligible members.

Scenario I: EPS Membership wrongly allowed to ineligible members

Establishment Type	PF Contributions	Pension Contributions	Rectification to be done	Physical amount to be transferred (Y/N)
Unexempted	Remitted to EPFO (A/c No.1)	Erroneously Remitted in A/c No.10 of EPFO	• Erroneously remitted EPS contributions need to worked out along with interest @ declared rate by EPFO	Yes (Within EPFO)
			• Worked out total amount to be physically transferred from A/c No.10 to A/c No.1 by EPFO
			• Corresponding erroneous Pension Service need to be deleted in the Member’s Account by EPFO
Exempted	Remitted to Trust	Erroneously Remitted in A/c No.10 of EPFO	• Erroneously remitted EPS contributions need to worked out along with interest @ declared rate by EPFO	Yes (EPFO to Trust)
			• Worked out total amount to be physically transferred from A/c No.10 to Trust by EPFO
			• Corresponding erroneous Pension Service need to be deleted in the Member’s Account by EPFO

Scenario II: EPS membership wrongly denied to eligible members

is des	PF Contributions	Pension Contributions	Rectification to be done	Physical amount to be transferred (Y/N)
Unexempted	Remitted to EPFO (A/c No.1)	Erroneously Remitted in A/c No.1 instead of A/c No.10 of EPFO	• Due EPS contributions need to worked out along with interest @ declared interest rate by EPFO	Yes (Within EPFO)
			• Worked out total amount to be physically transferred from A/c No.1 to A/c No.10 by EPFO
			• Corresponding Pension Service along with Non-Contributory Period (NCP), if any, need to be credited to the Member’s Account by EPFO
Exempted	Remitted to Trust	Erroneously Remitted in PF Trust instead of A/c No.10 of EPFO	• Due EPS contributions need to worked out along with interest @ Trust declared rate by EXEMPTED TRUST	Yes (Trust to EPFO)
			• Worked out total amount to be physically transferred from Trust to A/c No.10 by EXEMPTED TRUST
			• Corresponding Pension Service along with Non-Contributory Period (NCP), if any, need to be credited to the Member’s Account by EPFO