Building 240, Ground Floor, Shahpur Jat, New Delhi 110049
Service · PF trust
Your PF trust,kept like a bank's books.
Member ledgers, interest, investments, trust accounts and returns for employers who run their own exempted provident fund. The trustees decide; we keep the records that let them decide well.
An exempted establishment runs its own provident fund through a board of trustees instead of depositing contributions with EPFO. The exemption comes with conditions: members must be no worse off than under the statutory scheme, money must be invested in the pattern the government notifies, and the trust must report to EPFO on time.
With the Code on Social Security, 2020 in force and the old schemes continuing only for a transition period, trustees are being asked to show their records are sound. We keep the trust's books to the same standard as a company's: reconciled every month, reviewed by a second person, and ready for inspection.
Scope: preview, to be confirmed
At a glance
For
Employers with an exempted PF trust, and their trustees
Contributions posted member by member each month, reconciled to payroll and to the trust's bank account.
02
Interest crediting
Annual interest computed and credited at the rate the trustees approve, which must not be lower than the rate EPFO declares.
03
Investment records
A register of every investment with maturity and income, and a monthly check of the portfolio against the notified investment pattern.
04
Trust accounts
Books of account, bank reconciliations, and annual financial statements prepared for the trust's independent auditors.
05
Returns to EPFO
Monthly and annual returns in the format EPFO prescribes, and the pension contributions that exempted establishments still pay to EPFO.
06
Claims and transfers
Withdrawal and final settlement working, and transfers in and out, prepared for trustee approval.
How it runs month to month
A trust month and a trust year.
YouOur calendarStatutory date
Salary weekContributions receivedEmployer and employee shares transferred to the trust's accountYou
By the 15thPension contribution to EPFOThe pension share still goes to EPFO for exempted establishmentsStatutory
Day 16–20Ledger postingMember ledgers posted and reconciled to payroll and bankOur calendar
Day 21–25Investment checkPortfolio compared with the notified pattern; gaps flaggedOur calendar
MonthlyTrust returnMonthly return to EPFO in the prescribed formatStatutory
QuarterlyTrustee packAccounts, investments, claims and exceptions for the boardOur calendar
Year endInterest and accountsInterest credited; accounts ready for the independent auditOur calendar
A trust month and a trust year. Trustee meetings and our internal dates are set in the scope. Statutory dates are as of September 2026; EPFO may revise formats and dates under the Code on Social Security. Working calendar: to be confirmed per client
What we need from you
Six things that keep the calendar moving.
Most delays in outsourced work start with an unclear hand-off. These are agreed in writing before the first month.
Trust deed and exemption papers
The trust deed, rules, the exemption order and any conditions attached to it.
Monthly contribution data
Member-wise contribution data from payroll for the month, in an agreed format.
Bank and custodian statements
Read-only access or monthly statements for the trust's bank and investment accounts.
Trustee decisions
Board minutes on investments, interest rate and claims, so the ledger reflects what was approved.
Claims and transfer requests
Member claims forwarded with supporting documents; we prepare, the trustees approve.
A named trust contact
One person on the employer side who can answer questions and route approvals.
Deliverables
What lands on your desk.
Deliverable
When
Format
Member ledger and contribution reconciliation
Monthly
Excel and trust software
Investment register and pattern compliance check
Monthly
Excel with exceptions list
Monthly return to EPFO
Monthly
Prescribed format
Trustee pack
Quarterly
PDF
Interest computation and member statements
Annual
Excel and PDF per member
Annual accounts of the trust
Annual
Draft for the independent auditors
Claims and transfer workings
On request
PDF for trustee approval
Controls and data security
Checked twice. Owned by you.
The same principles run through every desk. How they apply to your systems is written into the scope. How we handle data
Control statements: to be confirmed
01
Three-way reconciliation
Payroll, member ledger and trust bank account agree every month, or the difference is listed.
02
Trustees approve, we prepare
We never approve claims, set the interest rate or choose investments.
03
Maker and checker
Each monthly posting and each claim working is reviewed by a second person.
04
Read-only bank access
Where access is given, it is view-only; payments are made by the trust's authorised signatories.
05
Member data handled narrowly
Member records are used only for trust administration, under a written agreement.
Why trust accounts, investments and member records need the same discipline as the company's own books, and what the move to the Social Security Code means for trustees.
The four codes have been in force since 21 November 2025 and the Central Rules since May 2026. What to check in your wage structure, pay dates, registers and exits.
Questions
Asked before we start.
Anything else? The assistant answers from this website, or send the question with the form below.
Do you make investment decisions for the trust?
No. The trustees decide. We keep the investment register and show how the portfolio compares with the notified pattern.
What does the move to the Social Security Code mean for our trust?
Exemption now sits under section 143 of the Code on Social Security, 2020, and EPFO has been bringing trusts into line. In mid-2026 it opened a six-month window to regularise trusts running without a formal exemption order. Your records should show members were never worse off than under the statutory scheme.
Can you take over from our current administrator mid-year?
Yes. We rebuild the opening ledger from the last audited balances, reconcile to the bank, and run in parallel for one month before taking over.
Do you audit the trust?
No. The trust's accounts are audited by independent auditors the trustees appoint. We prepare the accounts and the schedules they ask for.
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