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Statutory deductions and benefits · verified August 2026

What is UAN?

Also called universal account number.

Definition

The universal account number is a permanent twelve-digit number that stays with an employee across every employer, linking all their provident fund member identifiers into one account.

How it works

The UAN exists so that changing jobs does not fragment somebody retirement savings. Each employer issues a member identifier under their own establishment code, and all of them attach to the one UAN, which lets the employee transfer the balance and see the whole history in one place.

What it means in India

When somebody joins, ask for their existing UAN rather than generating a new one. A second UAN for the same person creates a split history that has to be merged later, and it hides the continuous service that matters for pension eligibility.

What people get wrong

  • Generating a fresh UAN for an employee who already has one, which is the most common provident fund administrative error in Indian small business.
  • Not getting the previous employment exit date updated, which blocks the transfer and leaves the earlier balance dormant.

Terms this one depends on

EPF. The Employees Provident Fund is a statutory retirement savings scheme where both the employee and the employer contribute twelve percent of basic and allied wages each month, under the Employees Provident Funds and Miscellaneous Provisions Act 1952.

More on statutory deductions and benefits

ESIGratuityProfessional taxTDS on salaryForm 16Statutory bonusMinimum wages

Where this shows up in practice

Almost everything on this page ends up as a line on a payslip or a figure in a register. Shiftelio keeps attendance, leave, salary structure and the statutory deductions in one place, so the number in the letter and the number in the payslip come from the same record.

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This entry was written and checked in August 2026 for Indian employers. It is general information, not legal or tax advice. Statutory thresholds, contribution rates and slab tables are revised from time to time, and several of the rules described here come from state legislation that genuinely differs between states, so check the position that applies to your own establishment before acting. If you believe anything here is inaccurate, write to support@shiftelio.com and we will correct it.