All firms with EPF Registration are required to submit an Employee Provident Fund Return each month. It is required to submit EPF Returns if you have an EPF Registration. Employer and employee contributions total 12% of basic salary for the course of employment under the EPF plan. 3.67 percent from the employer is put into the employee's EPF account. 8.33 percent of the remaining employer contributions are sent to the Employees Pension Fund (EPF). The employee has the option to withdraw this sum.

• At the time of retirement (On or after 58 years of age)
• If unemployed for two months of time
• Death before the specified retirement age