pension calculation formula b timelines to deposit the shortfall in amount where members have withdrawn pf balances c manner in which shortfall needs to be deposited especially where members are no longer in employment d approach for members who are unable to trace any proof of higher pf contributions whether a selfdeclaration can be filed or they will be deprived of benefit to contribute higher pension merely because a documentary proof is not available a clarification on these points from epfo will be welcome epfo may not consider an extension of due date since it has already been extended once therefore members should ensure to file an application by may 3rd if they prefer to opt for a higher pensionsanket jain partner pioneer legal with the muddle of submissions vide the online portal and physical submissions to field offices and unavailability of proper guidelines as directed vide the kerala high court interim order it seems that the employees will have to bite the bullet and keep attempting to apply for their higher pension scheme while simultaneously awaiting further instructions and extension of the timeline from the authoritiesutsav trivedi partner tas law the extension of deadline to apply for higher pension under eps has already been extended by the employees provident fund organisation epfo to may 3 2023 from the earlier date of march 3 2023 which was the last date as per the supreme courts verdict epfo are yet to provide their clarification on 116 of the contribution from the basic salary provided by the employees having salary of rs 15000 this clarification may change the dynamics as the supreme court vide its judgment dated november 4 2022 declared the 116 of the contribution as invalid and observed that the requirement of the members to contribute at the rate of 116 of their salary to the extent such salary exceeds rs15000 per month as an additional contribution under the amended scheme to be ultra vires the provisions of the employees provident funds and miscellaneous provisions act further the apex court had already provided 6 months of timeline to the epfo to make adjustments in the scheme so that the additional contribution can be generated from some other legitimate source within the scope of the act which could include enhancing the rate of contribution of the employers however till date there are no clarification from the epfo regarding the same and there could be a possibility that the deadline may be extended further to enable more clarity and such extension would rather be beneficial for epfo otherwise it may seem them to be flouting the order of the apex court of the country