Just a moment...

Top
Help
🚀 New: Section-Wise Filter

1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available

2. New: “In Favour Of” filter added in Case Laws.

Try both these filters in Case Laws

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
+ Post a Query
Post a New Query
Title :
0/200 char
Description :
Max 0 char
Category :
Delete Reply

Are you sure you want to delete your reply beginning with '' ?

Delete Issue

Are you sure you want to delete your Issue titled: '' ?

Discussion Forum

Back

All Issues

Advanced Search
Reset Filters
Search By:
Search by Text :
Press 'Enter' to add multiple search terms
Select Date:
FromTo
Category :
OR
Search by Issue ID:
NOTE: If you have inputs in both the fields, then results will be shown for issueId first.
Issue ID :

Guidance Required on Pension Scheme Certificate (EPS)

NovNine

Dear Experts,

I request your guidance on the following matter for my understanding and further action.

I have worked in private sector companies for over 20 years. After exiting my previous employment, while applying for PF withdrawal, the pension portion (EPS) was not paid and instead a Pension Scheme Certificate was issued by the department.

After one year, I have rejoined the same company. Kindly advise what action is required regarding the Pension Scheme Certificate received earlier. Should it be submitted to the employer/EPFO for continuation of pension service?

Please confirm whether my understanding and this communication are correct.

Thank you for your support.

 

Pension Scheme Certificate: submit certificate and maintain same UAN to preserve and continue EPS service. Pension Scheme Certificate issuance preserves prior EPS service rather than permitting cash withdrawal; the certificate evidences preserved pensionable service that must be submitted to the employer/EPFO on re-employment so earlier service can be clubbed with ongoing service. Maintaining the same UAN is essential to link past and future PF/EPS periods for final pension eligibility. (AI Summary)
answers
Sort by
+ Add A New Reply
Hide
YAGAY andSUN on Feb 3, 2026

Your understanding is correct. Since the EPFO issued a Pension Scheme Certificate on exit, it means your past EPS service has been preserved and not withdrawn, which is the settled legal position under the EPF & MP Act, 1952—EPS service cannot be paid in cash once eligible and must be carried forward. On rejoining the same (or any) establishment covered under EPFO, the Pension Scheme Certificate should be submitted to the employer/EPFO so that your earlier pensionable service is clubbed and continued. The UAN is critically important as it is the single lifelong identifier that links all PF and EPS service periods across employments; ensuring the same UAN is used allows EPFO to seamlessly add past and future service for final pension eligibility.

NovNine on Feb 4, 2026

Hello YAGAY and SUN, Thank you for quick response 

+ Add A New Reply
Hide
Recent Issues