This article is a detailed resource for HR professionals, employers, and employees on the latest processes, compliance obligations, and practical insights related to EPF Form 11 (New) under the Employees’ Provident Fund Organisation (EPFO) in 2025.
📄 Form 11 (New)
Latest EPFO Form 11 for employee declaration when joining a new organization.
Download – Form 11✅ Printable Checklist
Tick off each item to ensure nothing is missed before submitting the form.
Download ChecklistRead More: A simple how-to-guide on filling out Form 11
1. What is EPF Form 11 and Its Purpose?
EPF Form 11 is a self-declaration form mandated by the Employees’ Provident Fund Scheme, 1952. It must be filled by every new employee joining an establishment covered under the EPF Act, or by existing EPFO members when switching jobs.
Purpose of Form 11:
- Collect employee information to initiate or link a Universal Account Number (UAN)
- Declare previous EPF/EPS membership to enable automatic fund transfer
- Determine whether the employee opts to contribute to EPF based on salary criteria
- Facilitate seamless maintenance of provident fund records and compliance for employers
| Aspect | Before Form 11 (Old Process) | Now with Form 11 (New Process) |
|---|---|---|
| Employee declaration | Separate forms (Form 11 & Form 13) | Single combined form replaces Form 11 (Revised) and Form 13 for many transfers (This feature has not been implemented yet). |
| PF Transfer process | Manual filing of Form 13 after exit | Auto-triggered transfer through UAN when Form 11 links previous accounts |
| KYC linking requirement | Separate processes | KYC details submitted with Form 11 for seamless activation and verification |
2. Structure and Contents of EPF Form 11
The form has 11 fields for the employee to fill, with a portion for employer declaration.
Key sections include:
- Personal details: Name, date of birth, gender, marital status, email, mobile
- Employment details: Last working day, previous PF account number, UAN, scheme certificate number, pension payment order if any
- KYC documents: Aadhaar, PAN, bank account details including IFSC
- For international workers: Passport number, validity, country of origin
- Employee declaration: Participation status in EPF/EPS schemes, choice to contribute or not (if salary exceeds ₹15,000)
Employees must sign and date the form with location.
3. Employer Responsibilities Upon Receiving Form 11
Critical employer duties include:
- Ensure collection of Form 11 within one month of employee joining
- Upload employee details and KYC to EPFO/UAN portal within 25 days of month-end
- Share generated UAN details with the employee within 15 days of upload
- Complete KYC seeding (Aadhaar, PAN, bank) within one month of UAN generation
- Maintain physical or digital copies securely for audit
Document Upload Requirements
| Document Type | Accepted Formats | Max Size | Notes |
|---|---|---|---|
| Aadhaar Card (front + back) | JPG, JPEG, PDF | ≤ 300 KB | Clear scan of 12-digit number |
| PAN Card | JPG, JPEG, PDF | ≤ 300 KB | Must match employee name on form |
| Bank proof (passbook/cancelled cheque) | JPG, JPEG, PDF | ≤ 300 KB | Visible name, account number, and IFSC |
| Passport (for international workers) | JPG, JPEG, PDF | ≤ 300 KB | Passport number & expiry clearly shown |
4. How to Upload Form 11 Details on EPFO/UAN Portal (HR Workflow)
- Employer logs into https://unifiedportal-emp.epfindia.gov.in
- Navigate to Member → Register Individual
- Enter employee personal and employment details exactly as on Form 11
- Tick “Already has UAN” if applicable and link existing UAN
- Upload scanned KYC documents per checklist
- Submit form, check for temporary ID and final confirmation on portal
- Communicate generated UAN to employee, urging activation within 15 days via EPFO portal or UMANG app
5. Interaction Between Form 11 and Form 13 (When Form 13 is Still Needed)
| Scenario | Role of Form 11 | Role of Form 13 | Tax Implication (TDS) |
|---|---|---|---|
| Auto-transfer eligible (UAN linked, KYC complete) | Form 11 triggers automated transfer | Form 13 not required | Transfer is tax-exempt; no TDS applied |
| Missing/Incomplete KYC, no exit date on previous employer records | Form 11 submitted but transfer not triggered | Form 13 must be filed online by employee/employer | Withdrawal without transfer invites 10% TDS if service <5 years |
| Manual override requested by employee | Form 11 exists | Form 13 required for manual transfer | Tax implications depend on transfer status |
Key take-away: Form 13 is mandatory for fund transfers when auto-transfer conditions fail. This protects employees from unnecessary TDS deductions on fund withdrawal.
6. Internal Audit Checklist for Form 11 Compliance
| Audit Step | Reference/Evidence | Frequency | Notes |
|---|---|---|---|
| Form 11 collected timely from all employees | Signed copy in HR files | Monthly | Ensure signed and dated within 1 month of joining |
| Data uploaded and acknowledged by EPFO UAN portal | Portal upload receipt or screen capture | Monthly | Track upload date within 25 days of month end |
| KYC verified and approved for all members | KYC status shown as “digitally approved” | Quarterly | Match with bank, PAN, Aadhaar data |
| UAN shared with employee with acknowledgement | Employee confirmation via email/SMS | Monthly | Retain proof for audit |
| Form 13 filed when auto-transfer conditions do not meet | Online Form 13 submission record | Quarterly | Review employee transfers for exceptions |
| Record retention for Form 11 and related documents | Digital or physical archives | Annual | Minimum 20 years recommended |
7. Timelines and Penalties for Non-compliance
| Activity | Timeline | Penalties or Consequences |
|---|---|---|
| Collection of Form 11 | Within 1 month of employee joining | Audit objections; possible ₹5,000 penalty per default |
| Upload of Form 11 data & UAN generation | Within 25 days of month end | ₹500/day continuing default under Sec 14(1A) EPF Act |
| KYC document seeding | Within 30 days of UAN generation | Flagged incomplete member profile; possible withholding of ECR acceptance |
| Sharing UAN with employee | Within 15 days of generation | Show-cause notice in compliance audits |
| Record retention | Ongoing | Inspection and enforcement action under Sec 7A |
Conclusion:
Summary for HR Professionals:
- Form 11 is central to onboarding compliance for all PF-covered employees.
- Employers must collect, upload, and validate all details timely to avoid penalties and ensure smooth employee benefit access.
- Auto-transfer of funds is enabled by UAN linkage via Form 11, but Form 13 remains necessary in many practical situations.
- Maintaining a strict audit trail and documentation is essential for compliance assurance.
Additional Resources
- EPFO Official Portal: https://www.epfindia.gov.in
- Employer UAN Portal: https://unifiedportal-emp.epfindia.gov.in
- Employee Member Portal: https://unifiedportal-mem.epfindia.gov.in
If you find this guide helpful or have any questions, feel free to connect — I’d love to hear from you.