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Employee Pension Scheme - 8.33% of an employer’s contribution deposit to the Employee Pension Scheme. The Employee Pension Scheme is starting, when an employee retires at the age of 58 years. This Scheme is under the Employees Pension Scheme, 1995.
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Exempt from income tax – Tax saving under Section 80C in Income Tax Act an employee account is eligible for tax exemption. The maximum limit of exemption can be availed Rs. 1.5 lakh
The Different EPS forms and the purpose they are required for -
| EPS Form | Purpose |
|---|---|
| Form 19 | For final settlement by member |
| Form 13 | For Transfer of old account to the new one |
| Form 31 | For Withdrawal in certain cases |
| Form 14 | For financing LIC Policy |
| Form 20 | For final settlement in favour of nominee/ beneficiary of a deceased member |
| Form 10D | For Monthly Pension |
| Form 10C | For Withdrawal Benefit and Scheme Certificate |
| Form 5IF | For claiming Insurance Benefit by a nominee/ beneficiary in case of member’s death while in service |
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