Must my employer contribute to PF?

Yes, if the establishment has 20 or more employees. Both employer and employee contribute 12% of basic salary. Employer cannot deduct PF from your salary without depositing it.

Under the Employees' Provident Funds Act, establishments with 20 or more employees must register with EPFO and contribute to Provident Fund. Both employer and employee contribute 12% of basic salary plus dearness allowance. The employer's contribution includes 8.33% towards Employees' Pension Scheme (EPS) and 3.67% towards EPF. The employer cannot deduct your PF contribution and not deposit it — this is a criminal offence. You can check your PF balance on the EPFO portal (epfindia.gov.in) or UMANG app. If your employer is not contributing PF or not depositing deducted amounts, file a complaint with the EPFO or Labour Commissioner.

• Employees' Provident Funds Act — Section 6 (Contributions)
• EPF Scheme, 1952