Answered on April 10,2019
The reference base of workers is determined by the number of employees against whom the employer has deposited the 12% (3.67% EPF + 8.33% EPS) with EPFO as on 31st March, 2016, as ascertained/verified from the monthly Electronic Challan cum Return (ECR) for March, 2016. Thus it is necessary that the establishment should have submitted their ECR for the month of March, 2016. Also to avail the benefits, the establishment should have increased the number of employees on or after 01.04.2016
For example, an establishment, say M/s ABC Ltd. had filed an ECR for the employers’ contribution for 45 employees/workers in March, 2016. In the month of April, 2016, the establishment has added, say, 15 new workers bringing the total of employees to 60, the employer will be eligible to apply for the PMRPY scheme benefits for these 15 new employees.
Similarly for 2017-18, the reference base will be taken as 31st March, 2017 and so on in subsequent years.
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