TAXAJ - TAXAJ Knowledge Base #EPF Compliance

New UAN Allotment & Activation Process via Face Authentication: Everything You Must Know (2025 Update)

Fri, 01 Aug 2025 14:52:46 +0530

New UAN Allotment & Activation Process via Face Authentication: Everything You Must Know (2025 Update)

Introduction

The Employees’ Provident Fund Organisation (EPFO) has revolutionized its UAN allotment and activation process by launching a facial authentication-based eKYC system. This advanced step is a part of the government's Digital India initiative, aimed at making the UAN (Universal Account Number) activation process faster, contactless, and more secure.

Whether you're a new employee or someone updating your KYC, this blog walks you through the new UAN face authentication process in 2025—its features, benefits, and how you can complete it from anywhere using your smartphone.

What is UAN?

UAN or Universal Account Number is a unique 12-digit identifier allotted to each employee contributing to the EPF scheme. It links all your EPF accounts (member IDs) under one umbrella, even if you switch jobs.

Why Face Authentication for UAN Activation?

Traditional UAN activation and eKYC required:

Aadhaar OTP verification,
Biometric authentication at Aadhaar centres,
Manual KYC verification from employers.

To streamline this, EPFO introduced face authentication, removing the dependency on physical visits or biometric devices.

Key Benefits of UAN Activation via Face Authentication

✅ 100% contactless

✅ No need for OTP or biometric device

✅ Can be done from home using mobile or webcam

✅ Reduces errors in KYC updates

✅ Instant UAN allotment and activation

Who Can Use the Face Authentication Method?

This facility can be used for:

New employees applying for UAN
Existing EPF members updating KYC
Employers or HR teams managing employee PF records

Documents Required for UAN Activation

Before proceeding, ensure the following:

Aadhaar linked with mobile number
PAN (if applicable)
A smartphone or laptop with working camera
Stable internet connection

Step-by-Step Process for UAN Activation Using Face Authentication (2025)

Here's how to activate your UAN through face authentication in 2025:

Step 1: Visit the EPFO Face Authentication eKYC Portal

Go to: https://bhuvan-uidai.nrsc.gov.in/facemp/ or via EPFO eKYC page.

Step 2: Enter Your Details

Enter your Aadhaar Number
Agree to the consent form
Click on ‘Submit’

Step 3: Face Capture

Allow camera permissions on your browser or app
Align your face as shown on screen
The system will capture your facial image and verify it with Aadhaar records

Step 4: UAN Allotment or KYC Approval

If new, UAN will be generated and shared
If existing, KYC details will be updated instantly

Common Issues and Troubleshooting

⚠️ Face Not Matching Error: Ensure proper lighting and avoid accessories like glasses

⚠️ Poor Network: Use a stable Wi-Fi connection for real-time facial capture

⚠️ Camera Permission Blocked: Enable permissions in browser or app settings

FAQs on UAN Face Authentication

Q1. Is face authentication mandatory for all UAN activation?

➡️ As of now, it is an optional method but is highly recommended for ease.

Q2. Can this be done without employer involvement?

➡️ Yes, individuals can self-activate UAN or update KYC using this method.

Q3. Is this method safe?

➡️ Yes. The authentication is done via UIDAI and adheres to privacy standards.

Final Thoughts

With the launch of the face authentication system for UAN activation and KYC, EPFO has taken a giant leap towards hassle-free digital compliance. Whether you’re an employer or an employee, embracing this method saves time and ensures smoother onboarding or KYC processes.

At TAXAJ, we specialize in PF, ESI, Payroll, and Labour Law Compliances. Need help with UAN registration, EPF e-nomination, or KYC filing?

📞 Contact our experts today or visit www.taxaj.com to know more.

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EPF Certificate of Coverage for working abroad

Wed, 22 Mar 2023 12:25:28 +0530

EPF Certificate of Coverage for Working Abroad

If you are going to a foreign country from your company for a short duration (onsite) then what should you do with EPF account?

Do you withdraw from EPF account?

Secondly, when you work in a foreign country you might be required to contribute to their social security scheme. But if you work for a short duration, it may not be beneficial for you to contribute to their social security scheme as you can not reap its benefit during your short stay.

In this case, you need to obtain Certificate of Coverage (CoC) from the EPFO to claim exemption from the foreign country’s social security. The Government of India has social security agreements with several countries like Belgium, Germany, Switzerland, France, Denmark, Canada, Japan, Austria among others.

The Government of India, in July 2017, launched a new website for the online generation of CoC, https://iwu.epfindia.gov.in/iwu/.

This article talks about What is a Certificate of Coverage?

How to apply for it online?

What should an employer do?

What if your organisation is not covered by EPFO?

What is a Certificate of Coverage?

Whenever an employee works for an employer, they are required to make a contribution to the Social Security scheme of the country they are working in for example in India employee needs to contribute to EPF. However, in the cases where an employee is working in a foreign country, they have to contribute to the Social Security of that country. In cases where the term of employment is short, the employee won’t be able to reap its benefits. In this case, the employees can ask to claim exemption from the foreign country’s social security as long as he or she is contributing to their home social security system or EPFO. This is done by getting a Certificate of Coverage(CoC) from EPFO. CoC is also called adetachment certificate.

For example, an Indian employee, who is on assignment to Japan, may obtain a Certificate of Coverage in India and claim exemption from Japanese social security.

The term ‘detached worker’, refers to an outbound mobile worker who is posted by his/her employer to work in another country for a limited, temporary and short period of time for the same company or for an affiliate company and contributes to his/her home country and is exempted from social security contributions in that country Provided

he/she is complying under the social security system of the home country
Period of detachment is stipulated in a specific SocialSecurity Agreement.

Please note, if you are relocating or settling abroad then you are eligible to withdraw the complete amount. Your account will get interest until 58 years. but that interest would be taxable. Such workers are called International workers.

The CoC is issued for a period specified in the Social Security Agreements(SSA) between the relevant home and the host social security authorities and is valid for the period specified in the certificate. Social Security Agreements specify the period for which a Certificate of Coverage may be obtained such as 60 months, 48 months, 24 months, etc.

This exemption benefits the employee by allowing them to avoid the dual contribution of a social security scheme in India and the other country they had worked with. This is possible with 18 countries from which India has its operational Security System Agreement. The countries included in the list are Canada, Australia, Germany, Denmark, Switzerland, Belgium, South Korea, France, Hungary, Finland, Luxembourg, Czech Republic, Netherlands, Japan, Portugal, Sweden, Austria, Norway.

On 5 Feb 2019, EPFO has allowed Certificate of Coverage to be issued to members of Social Security Schemes that are not administered by EPFO. But this process is offline and costs Rs 10,000. This is discussed in detail later in the article here.

How the submission of Certificate of Coverage has changed?

Before the launch of new online process applications for Certificates of Coverage had to be signed by the employee and the employer in hard copy and then had to be physically submitted with the Indian Social Security Authorities. A paper Certificate of Coverage was then issued by the Indian Social Security Authorities to the employer. This led to delays in the whole process for Certificate of Coverage.

With the Government’s Initiative towards Digital India, the Ministry of Labor and Employment, Government of India has come up with a simplified solution with the introduction of the online website. The new process is fully electronic eliminating the need to submit the application in hard copy with the regional provident fund offices.

What are the steps to be followed by an employee to get a Certificate of Coverage?

The steps that are involved in the employee’s end are as follows:

Visit https://epfoportals.epfindia.gov.in/iwu/
Select Application for CoC.
Enter UAN, Captcha, and then Submit.
Complete the application, shown in the image below.
A reference number of the application will be generated upon submission and the pre-filled application will be available for download and print.
Sign and upload the application .
To upload the signed application, visit the international workers portal and select ‘UPLOAD SIGNED APPLICATION FOR COC

What are the steps to be followed by an employer to give Certificate of Coverage?

The steps that are involved in the employer’s end are as follows:

Visit https://epfoportals.epfindia.gov.in/iwu/
Enter User ID, Password, Caption, and then Login. You have to use the same login credential that you use for the Unified Portal (Employer).
Go to Certificate of Coverage under Applications tab.
Select a Reference number and verify the details.
Approve/Reject the application after verification, as shown in the image below.
After approval, go to Signed Application Members under the Download tab.
Take the Print out of the application.
Sign and Stamp the application.
Upload the copy to the server.

Once, the employee and the employer have completed all the steps, they are required to wait for the processing at the end of PF office. They can track the application using the option Track application for CoC to get updated about the status of the application. Once approved, a link for the download of CoC would be available.

Issue of Certificate of Coverage to members of Social Security Schemes that are not administered by EPFO

What are the advantages of the Online tool for Certificate of Coverage?

This new online tool has proved advantageous to the public by reducing the overall time incurred in the complete CoC generation process. The information submitted through the online tool is automatically transferred to CoC without any requirement to fill the information manually into the system. The process reduces the processing time, eliminate errors in CoC, and generates the CoC within 3 working days. The benefits of using this online tool are as follows:

Flexible access
Reduced Time
Lower Cost
Scalable and Integration
Easy to use
Secured access
Transparency of Information
Money not blocked for a longer time

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EPFO Contribution reduced from 12% to 10%

Tue, 15 Jun 2021 13:50:46 +0530

Reduced EPF contribution: 16 questions answered by EPFO

The EPFO, via its official Twitter, handle released a set of FAQs related to the announcement slashing of PF Contribution from 12 to 10 % for both employers and employees.

Finance Minister Nirmala Sitharaman announced this measure as part of the Atmanirbhar Bharat Package to provide relief to the employers and increase the monthly take-home pay of employees.

Here are 16 questions answered by the EPFO itself related to reduction in EPF contribution for the months of May, June and July, 2020.

Q.1 What's the revised rate of provident fund contribution announced by the Central Government ?

In this Atmanirbhar package, the employer and employee's statutory rate of PF contribution has been reduced to 10% of basic wages and DA from 12% for all class of establishments covered under the EPF & MP Act, 1952.

Q.2 What's the objective of reduction in the rate of contributions?

Reduction in EPF contributions from 12% to 10% of basic wages and Dearness allowances will benefit both the employees/members and employers establishments to tide over the immediate liquidity crisis to some extent during the pandemic situation.

Q.3 Whether any notification has issued under the EPF & MP Act, 1952, for reducing the rate of contributions? If so, how can I access the information?

The slashed rate from 12% to 10% for wage months May 2020, June 2020, and July 2020 notified vide SO 1513(E) dated 18.0.2020 published in Gazette of India.

Q.4 Untill when the slashed contribution rate applies?

Slashed rates will be 10% for wage months - May to July 2020.

Q.5 Who are eligible for the slashed rate of contributions?

It applies to all classes of establishments covered under the EPF & MP Act, 1952 except PSU's. The slashed rate is also not applicable to establishments eligible for PMGKY benefits since the entire employees' EPF contributions (12% of wages) and employers' EPF & EPS contribution (12% of salary), totaling 24% of the salaries, is being contributed by the Central govt.

Q.6 Exempted establishments eligible for a reduced rate of contribution?

Yes. The reduced rate applies to all the exempted establishments as well.

Q.7 How does the slashed rate of contributions help the employees and employer?

As a result of slashing in contribution rate from 12% to 10%, an employee shall have a higher take-home pay due to a drop in a deduction from his salary on account of PF contributions. The employer shall also have his liability reduced by 2% wages.

If INR 10,000/- is monthly EPF wages, only Rs 1000/- instead of Rs 1,200/- will now be deducted from employee's wages, and the employer pays INR 1000/- in place of Rs 1,200/- towards the PF contributions.

Q.8 I get a paid under the CTC model. Will the slashed rate of contributions from 12% to 10% still benefit me?

In the CTC model, if Rs 10,000 is monthly EPF wages in CTC Model, the employee gets Rs 200 more directly from the employer. The employer's EPF/EPS contribution is reduced 200 lesser is deducted from wages.

Q.9 Is the 10% contribution rate applicable to establishments that get registered with EPFO during wage months May to July 2020?

Yes. Establishments covered during May-July 2020 will be eligible for a reduced rate for the suitable remaining period from the coverage date.

Q.10 Are there any changes in rates for administrative charges and insurance?

EPF administrative charges and EDLI contributions, both payable by employers are still the same and remains unchanged

Q. 11 How is the benefit availed?

One has to pay at the total rate and claim reimbursement later or make direct payment at a reduced rate. The establishment has to remit payment at a slashed rate through the ECR itself on the portal.

Q. 12 Can the employer/employee pay their contribution at a higher rate, or the combined rate of 10% is mandatory?

The reduced rate of contribution is the minimum contribution rate during the period of the package. The employer, employee, or both can voluntarily contribute at a higher rate.

Q. 13 How the new rate of contribution will impact the amount of pension in the long run?

The EPS contribution of 8.33% of wages (Subject to the ceiling of 15,000) is diverted from the employer's share of PF contributions. The reduced PF contributions to 10% will not reduce the contributions to pension or its benefits.

Q. 14 My establishments is unable to remit dues timely during the scheme period. Is it still eligible for a slashed rate of contribution?

Yes, the contribution rate is 10% for the three wage months- May 2020, June 2020, and July 2020 irrespective of the payment date.

Q. 15 Does the option to contribute at a slashed rate available to establishments availing of PMRPY benefits?

Yes, the establishment availing of PMRPY benefits can remit contributions at a reduced rate.

Q.16 The contribution rate for my establishment is 10% as it is engaged in guar gum manufacturing. Will the contribution rate be further reduced for my establishment?

Those establishments, that were already entitled to a reduced contribution rate (10%) through the SO 320 (E) dated 09.04.1997, are not eligible for any further contribution rate.

EPF Withdrawal - Procedure for Online EPF Withdrawal

Thu, 13 Aug 2020 15:36:39 +0530

How to Withdraw EPF online?

The Government of India will pay the employer and employee contribution to EPF account of employees for another three months from June to August 2020. The benefit is for establishments with up to 100 employees and where 90% of those employees draw a salary of less than Rs 15,000 per month. The contribution to EPF is reduced to 10% from 12% for non-government organisations.

EPF (Employees’ Provident Fund), also referred to as PF (Provident Fund), is a mandatory savings cum retirement scheme for employees of an eligible organisation. This fund is intended to be a corpus on which the employees can fall back on in their retired life. As per the EPF norm, the employees must contribute 12% of their basic pay every month. A matching amount is contributed by the employer as well. The amount deposited in EPF accounts earns interest on an annual basis. Employees can withdraw the entire sum accumulated in their EPF once they retire. However, premature withdrawals can be made on meeting certain conditions.

Employees’ Provident Fund Organisation has allocated UAN, i.e. the Universal Account Number compulsory for all the employees covered under the PF Act. The UAN would be linked to the employee’s EPF account. The UAN remains portable throughout the lifetime of an employee, and there is no need to apply for EPF transfer at the time of changing jobs.

EPF WITHDRAWAL

1. When can EPF be withdrawn

One may choose to withdraw EPF entirely or partially. EPF can be completely withdrawn under any of the following circumstances:

a. When an individual retires

b. When an individual remains unemployed for more than two months. To make a withdrawal on this circumstance, the individuals must get an attestation of the same from a gazetted office.

The complete withdrawal of EPF while switching employers without remaining unemployed for two months or more (i.e. during the interim period between changing jobs), is against the PF rules and regulations and therefore is not allowed. Partial withdrawal of EPF can be made under certain circumstances and subject to certain prescribed conditions which have been discussed in brief below:

Partial withdrawal of EPF can be done under certain circumstances and subject to certain prescribed conditions which have been discussed in brief below:

Sl. No.	Particulars of reasons for withdrawal	Limit for withdrawal	No. of years of service required	Other conditions
1	Medical purposes	Six times the monthly basic salary or the total employee’s share plus interest, whichever is lower	No criteria	Medical treatment of self, spouse, children, or parents
2	Marriage	Up to 50% of employee’s share of contribution to EPF	7 years	For the marriage of self, son/daughter, and brother/sister
3	Education	Up to 50% of employee’s share of contribution to EPF	7 years	Either for account holder’s education or child’s education (post matriculation)
4	Purchase of land or purchase/construction of a house	For land – Up to 24 times of monthly basic salary plus dearness allowance For house – Up to 36 times of monthly basic salary plus dearness allowance, Above limits are restricted to the total cost	5 years	i. The asset, i.e. land or the house should be in the name of the employee or jointly with the spouse. ii. It can be withdrawn just once for this purpose during the entire service. iii. The construction should begin within 6 months and must be completed within 12 months from the last withdrawn instalment.
5	Home loan repayment	Least of below: Up to 36 times of monthly basic salary plus dearness allowance Total corpus consisting of employer and employee’s contribution with interest. Total outstanding principal and interest on housing loan	10 years	i. The property should be registered in the name of the employee or spouse or jointly with the spouse. ii. Withdrawal permitted subject to furnishing of requisite documents as stated by the EPFO relating to the housing loan availed. iii. The accumulation in the member’s PF account (or together with the spouse), including the interest, has to be more than Rs 20,000.
6	House renovation	Least of the below: Up to 12 times the monthly wages and dearness allowance, or Employees contribution with interest, or Total cost	5 years	i. The property should be registered in the name of the employee or spouse or jointly held with the spouse. ii. The facility can be availed twice: a. After 5 years of the completion of the house b. After the 10 years of the completion of the house
7	Partial withdrawal before retirement	Up to 90% of accumulated balance with interest	Once the employee reaches 54 years and withdrawal should be within one year of retirement/superannuation

2. Procedure for EPF withdrawal

Broadly, the withdrawal of EPF can be made either by:

Submission of a physical application for withdrawal
Submission of an online application

1. Submission of a physical application

For this, one can download the new composite claim (Aadhaar)/composite claim form (Non-Aadhaar) from here :

The new composite claim form (Aadhaar) can be filled and submitted to the respective jurisdictional EPFO office without the attestation of the employer whereas, the new composite claim form (Non-Aadhaar) shall be filled and submitted with the attestation of the employer to the respective jurisdictional EPFO office. One may also note that in case of partial withdrawal of EPF amount by an employee for various circumstances as discussed in the above table, very recently, the requirement to furnish various certificates has been alleviated and the option of self-certification has been introduced for the EPF subscribers.

2. Submission of an online application for EPF Withdrawal

Interestingly, the EPFO has very recently come up with the online facility of withdrawal, which has made the entire process more comfortable and less time-consuming.

Prerequisite:

To apply for the withdrawal of EPF online through the EPF portal, make sure that the following conditions are met:

The UAN (Universal Account Number) is activated, and the mobile number used for activating the UAN is in working condition.
The UAN is linked with your KYC, i.e. Aadhaar, PAN and the bank details along with the IFSC code.

If the above conditions are met, then the requirement of attestation of the previous employer to carry out the process of withdrawal can be done away with.

Steps to apply for EPF withdrawal online:

Step 1: Go to the UAN portal by clicking here.

Step 2: Log in with your UAN and password and enter the captcha.

Step 3: Then, click on the tab ‘Manage’ and select KYC to check whether your KYC details such as Aadhaar, PAN and the bank details are correct and verified or not.

Step 4: After the KYC details are verified, go to the tab ‘Online Services’ and select the option ‘Claim (Form-31, 19 & 10C)’ from the drop-down menu.

Step 5: The ‘Claim’ screen will display the member details, KYC details and other service details. Enter the last four digits of your bank account and click on ‘Verify’.

Step 6: Click on ‘Yes’ to sign the certificate of the undertaking and then proceed.

Step 7: Now, click on ‘Proceed for Online claim’.

Step 8: In the claim form, select the claim you require, i.e. full EPF settlement, EPF part withdrawal (loan/advance) or pension withdrawal, under the tab ‘I Want To Apply For’. If the member is not eligible for any of the services like PF withdrawal or pension withdrawal, due to the service criteria, then that option will not be shown in the drop-down menu.

Step 9: Then, select ‘PF Advance (Form 31)’ to withdraw your fund. Further, provide the purpose of such advance, the amount required and the employee’s address.

Step 10: Click on the certificate and submit your application. You may be asked to submit scanned documents for the purpose you have filled the form. The employer will have to approve the withdrawal request and then only you will receive money in your bank account. It usually takes 15-20 days to get the money credited to the bank account.

3. How to Apply for Home Loan Based on EPF Accumulation?

You can follow the procedure given below to apply for a home loan based on your EPF account balance:

Step 1: Apply for a home loan through the housing society to the EPF Commissioner in the format specified in Annexure 1.

Step 2: The Commissioner will issue a certificate which states the monthly contribution to your EPF account over the last three months. Alternatively, you can take a printed copy of your EPF passbook to show the last three months contribution.

Step 3: You can opt for a lump sum payout or instalments.

Step 4: EPFO makes the payment to the housing society directly.

Still have doubts in your mind regarding the EPF withdrawal, comment below your doubts.

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