Provident Fund Nomination Form (Pakistan)

A Provident Fund Nomination Form in Pakistan supplies the facts and figures the authority requires so the matter can be processed, assessed or verified.

The Employees Old-Age Benefits Institution (EOBI), established under the Employees Old-Age Benefits Act 1976, administers the contributory social security scheme for industrial and commercial workers in Pakistan. Under the EOBI scheme, both employer and employee contribute a prescribed percentage of the employee's insurable wages to the EOBI fund. Section 26 of the Employees Old-Age Benefits Act 1976 provides for the payment of survivors' pension to the widow, widower, or dependants of a deceased insured person. The EOBI nomination form designates the persons entitled to receive the survivor's pension and any lump-sum death grant payable under Section 24 of the Employees Old-Age Benefits Act 1976.

The Provident Funds Act 1925 is the general statute governing provident funds in Pakistan, applying to government employees and employees of bodies to which the Act is extended by notification. Under the Provident Funds Act 1925, each subscriber must nominate a person or persons to receive the amount standing to their credit in the provident fund in the event of the subscriber's death before withdrawal. Section 5 of the Provident Funds Act 1925 provides that a nomination made under the Act shall lapse if the nominee predeceases the subscriber, and the subscriber must make a fresh nomination. Section 6 of the Provident Funds Act 1925 provides that where a subscriber dies without having made a nomination, or where the nomination has lapsed, the fund shall be paid to the legal representatives of the subscriber as determined by the competent civil court.

Many large Pakistani employers — including government departments, state-owned enterprises (SOEs), and major private sector companies — operate their own Recognised Provident Fund Trusts approved by the Federal Board of Revenue (FBR) under Rule 56 of the Income Tax Rules 2002. These trusts are governed by their own registered trust deed and provident fund rules, which typically incorporate nomination provisions consistent with the Provident Funds Act 1925 and the EOBI scheme. Contributions to a Recognised Provident Fund Trust are tax-exempt for both employer and employee up to the limits specified in the Second Schedule of the Income Tax Ordinance 2001.

The Employees Provident Fund (Exempted Establishments) Rules 2001 issued under the Industrial Relations Ordinance 2002 (and successor provincial industrial relations laws) provide for nomination procedures in private sector establishments with their own provident fund schemes exempted from the general EOBI scheme. Under these rules, the nomination form must be filed with the employer's provident fund committee or trust manager within 30 days of joining the organisation. The Federal Employees Benevolent and Group Insurance Act 1969 provides additional survivor benefits for federal government employees, supplementing the provident fund nomination.

Nomination does not override the Muslim law of inheritance under the West Pakistan Muslim Personal Law (Shariat) Application Act 1962. Courts in Pakistan — including the Supreme Court in reported judgments — have held that provident fund balances paid to nominees are received by the nominees as trustees for all legal heirs under the Islamic law of succession (faraid), not as absolute beneficial owners, unless the provident fund rules specifically vest beneficial ownership in the nominee. Employees should therefore coordinate their nomination with their broader estate planning.

A Provident Fund Nomination Form in Pakistan is required at multiple points in an employee's career — upon joining employment, following changes in personal or family circumstances, and periodically to confirm or update the nomination on record.

A Provident Fund Nomination Form is needed when a new employee joins an organisation that operates a provident fund scheme — whether under the EOBI Act 1976, the Provident Funds Act 1925, or an employer's own Recognised Provident Fund Trust. The employer's human resources department or provident fund administrator requires the employee to complete a nomination form within 30 days of joining, designating the persons entitled to receive the fund balance upon the employee's death. Failure to submit the nomination form may result in delays in payment to the employee's family upon death and may require the family to obtain a succession certificate from the District Court under the Succession Act 1925.

A Provident Fund Nomination Form is required when an employee's family circumstances change — upon marriage, upon the birth of a child, upon the death of a previously named nominee, upon divorce, or upon any other change that affects who the employee wishes to designate as beneficiary. The Provident Funds Act 1925 provides that a fresh nomination replaces all previous nominations, and the employee should confirm with the provident fund administrator that the new nomination has been accepted and recorded.

A Provident Fund Nomination Form is needed when an employee of a government department — whether a federal civil servant under the Civil Servants Act 1973 or a provincial government employee under the relevant Provincial Civil Servants Act — joins government service and is enrolled in the General Provident Fund (GPF) scheme administered by the Accountant General's office. The GPF Rules require each government servant to file a nomination form designating the person entitled to the GPF balance upon death in service.

A Provident Fund Nomination Form is required when a worker registered with the Employees Old-Age Benefits Institution (EOBI) needs to designate the person entitled to receive the EOBI survivor's pension and death grant under Sections 24 and 26 of the Employees Old-Age Benefits Act 1976. The EOBI Form-1 (Registration Form) and the associated nomination form must be completed by the insured worker and submitted through the employer to the EOBI regional office.

A Provident Fund Nomination Form is needed when an employee who has accumulated a significant provident fund balance undertakes personal estate planning and reviews their nominated beneficiaries to confirm alignment with their will, family circumstances, and the Islamic law of succession applicable to Muslim employees under the West Pakistan Muslim Personal Law (Shariat) Application Act 1962.

A valid Provident Fund Nomination Form in Pakistan under the Employees Old-Age Benefits Act 1976 and the Provident Funds Act 1925 must contain the following essential elements to confirm that the nominated persons can claim the fund balance without delay or legal dispute.

Employee Identification: Full legal name of the employee exactly as it appears on their NADRA CNIC; father's name; CNIC number (13-digit format); employee number or provident fund account number assigned by the employer or EOBI; date of joining the organisation; and designation and department. For EOBI-registered workers, the EOBI registration number must be stated.

Nominee Details: For each nominated person: full legal name; relationship to the employee (spouse, son, daughter, father, mother, or other specified relation); date of birth; CNIC number (or birth certificate number for minors below 18 years); and residential address. Where multiple nominees are named, the share or proportion of the fund balance allocated to each nominee must be stated as a percentage totalling 100%.

Contingent Nomination: The form should provide for a contingent nominee — a person to receive the nominee's share if the nominee predeceases the employee. This prevents the nomination from lapsing under Section 5 of the Provident Funds Act 1925 if the primary nominee dies first. The contingent nominee's details must be stated with the same completeness as the primary nominee's details.

Minor Nominee Guardian: Where any nominee is a minor (below 18 years), the form must designate an adult guardian to receive and manage the fund on the minor's behalf until the minor attains majority. The guardian's full name, CNIC number, relationship to the minor, and address must be stated. Under the Guardianship and Wards Act 1890, the natural guardian of a minor Muslim child is the father, and in his absence, the paternal grandfather.

Witness Requirements: The Provident Funds Act 1925 requires the nomination to be signed by the employee in the presence of two witnesses. Each witness must provide their full name, CNIC number, address, and signature or thumb impression. Witnesses must be adult Pakistani citizens not named as nominees in the form.

Employee Declaration: The employee must sign a declaration confirming that the particulars stated are true; that the nominees are the persons they wish to designate; and that this nomination supersedes all previous nominations filed with the employer or EOBI. The declaration must be dated and signed with the employee's signature (or thumb impression if illiterate).

Employer Acknowledgement: The employer's provident fund administrator, HR manager, or authorised representative must acknowledge receipt of the nomination form — recording the date of receipt, the employee's provident fund account number, and the name of the receiving officer — and provide the employee with a signed acknowledgement copy. This creates an evidentiary record of the nomination having been received.

FBR and Trust Compliance: For nominations under an FBR-Recognised Provident Fund Trust, the form must comply with the specific requirements of the Trust Deed and provident fund rules registered with the FBR. Some Trust Deeds require the Trustee's counter-signature on the nomination form for it to be effective.

Forms-legal.com provides this Provident Fund Nomination Form (Pakistan) template as a practical resource for employees, HR managers, and provident fund administrators. Employees should review their nominations annually and update them promptly following changes in family circumstances. For guidance on the tax treatment of provident fund balances under the Income Tax Ordinance 2001 and on coordination between provident fund nominations and Islamic inheritance law under the West Pakistan Muslim Personal Law (Shariat) Application Act 1962, employees should consult a qualified advocate enrolled at a provincial Bar Council or a chartered accountant registered with the Institute of Chartered Accountants of Pakistan (ICAP).