Current law in 2026
The Code on Social Security, 2020 was brought into force from 21 November 2025. It now provides the principal statutory framework for provident fund, pension, employee insurance and gratuity matters covered by the Code.
EPFO continues to publish and use its existing operational schemes and claim forms. Its current claim-form guidance lists Form 20 for final PF settlement, Form 10D for eligible pension claims and Form 5IF for EDLI insurance, with claimant status described as nominee, beneficiary or legal heir, as applicable.
A legal-heir affidavit does not by itself override a valid nomination, determine succession conclusively, or substitute for a succession certificate, legal-heir certificate, probate, letters of administration or other document where the employer, EPFO, pension authority, insurer, bank or competent authority lawfully requires one. The correct claimant depends on the particular benefit and the governing scheme/rules.
Sample Legal Heir Affidavit for PF, Gratuity and Other Employee Dues
This neutral format avoids assuming the religion, personal law, gender, family structure or nomination status of the deceased. Modify it to match the actual facts and the checklist of the authority concerned.
OF A DECEASED EMPLOYEE
FOR PF, PENSION, EDLI, GRATUITY AND OTHER SERVICE BENEFITS
I, [NAME OF DEPONENT], aged about [AGE] years, son/daughter/spouse of [NAME], residing at [FULL ADDRESS], do hereby solemnly affirm and state as follows:
1. That Late [NAME OF DECEASED EMPLOYEE] was employed as [DESIGNATION] with [NAME OF EMPLOYER / ESTABLISHMENT] and was bearing Employee/PF/UAN No. [DETAILS, IF AVAILABLE].
2. That the said employee died on [DATE] at [PLACE]. A copy of the death certificate is submitted with the claim.
3. That I am the [RELATIONSHIP] of the deceased employee.
4. That, to the best of my knowledge, the following persons constitute the surviving family members / persons claiming through the deceased:
(i) [NAME] - [RELATIONSHIP] - Age [ ]
(ii) [NAME] - [RELATIONSHIP] - Age [ ]
(iii) [NAME] - [RELATIONSHIP] - Age [ ]
(iv) [NAME] - [RELATIONSHIP] - Age [ ]
5. That the deceased [had / had not] made a nomination in respect of the provident fund, gratuity, pension, insurance, superannuation or other employment benefit, to the best of my knowledge. The details of the nomination, if available, are: [DETAILS].
6. That this affidavit is made for submission before [EPFO / EMPLOYER / TRUST / PENSION AUTHORITY / INSURER / OTHER AUTHORITY] in connection with the claim for [PF / PENSION / EDLI / GRATUITY / SUPERANNUATION / LEAVE ENCASHMENT / OTHER DUES].
7. That the statements made above are true to my knowledge and the documents furnished with the claim are genuine.
8. That I understand that entitlement to each benefit shall be decided by the competent authority in accordance with the applicable statute, scheme, nomination, service record and succession law.
DEPONENT
VERIFICATION
I, [NAME OF DEPONENT], the deponent above named, verify that the contents of paragraphs 1 to 8 are true and correct to my knowledge and belief and that nothing material has been concealed therefrom.
Verified at [PLACE] on [DATE].
DEPONENT
Attestation: Use notarisation, oath commissioner attestation or another mode only if required by the receiving authority or applicable procedure.
EPFO Death Claims: PF, Pension and EDLI
EPFO's current claim-form guidance distinguishes the claimant as nominee / beneficiary / legal heir, as applicable. It identifies the following forms for death cases:
The exact benefit depends on matters such as whether the member died while in service or after leaving service, age, eligible pension service, family status, nomination and coverage under EDLI.
Gratuity After Death of an Employee
Gratuity is now governed by Chapter V of the Code on Social Security, 2020. Under Section 53, gratuity is payable on death, and the normal five-year continuous-service requirement is not necessary where termination of employment is due to death or disablement.
Where an employee dies, the gratuity payable is to be paid to the nominee or, if no nomination has been made, to the employee's heirs. If a nominee or heir is a minor, the minor's share is to be dealt with in the manner provided by law.
Section 55 deals with gratuity nomination. An employee who has completed one year of service is to make a nomination in the prescribed manner; where the employee has a family at the time of nomination, the nomination must be in favour of one or more family members.
Who is a "Legal Heir"?
There is no single universal list that can safely be inserted into every affidavit. Succession depends on the deceased's applicable personal or succession law, family circumstances, testamentary documents and the nature of the benefit.
For example, where a male Hindu dies intestate, Section 8 of the Hindu Succession Act, 1956 provides that succession first goes to the heirs specified in Class I of the Schedule. The Class I distribution rules include the widow, surviving sons and daughters, and the mother, along with representatives of certain pre-deceased children where applicable. The old specimen's statement that a widow and two children are necessarily the "only heirs" should therefore not be used unless the facts and applicable law actually establish that position.
Documents Commonly Required for Employee Death Claims
The receiving authority's checklist should always be followed. Depending on the claim, commonly requested material may include:
- Death certificate of the employee/member.
- UAN, PF account number, pension/PPO or employee number, as applicable.
- Identity, address and bank-account details of claimant(s).
- Nomination details or service-record family details, where available.
- Birth/age proof for children or other eligible beneficiaries where relevant.
- Guardianship details where a beneficiary is a minor.
- Legal-heir certificate, succession certificate, probate, letters of administration, indemnity or affidavit only where required for the particular claim.
- EPFO Form 20, Form 10D, Form 5IF or Composite Claim Form in Death Cases, as applicable.
Official Links
Frequently Asked Questions
Is a legal-heir affidavit mandatory for every EPFO death claim?
No. The claimant may be a nominee, beneficiary or legal heir depending on the claim and the member's records. EPFO's current death-claim forms and the receiving EPFO office's checklist should be followed.
Can legal heirs claim PF when there is no nomination?
Entitlement is determined under the applicable provident-fund scheme/rules and family or succession position. In the absence of a valid nomination, family/legal-heir documentation may become relevant. Do not rely on an affidavit alone where EPFO requires additional proof.
Is five years' service necessary for gratuity if the employee dies?
No. Section 53 of the Code on Social Security, 2020 expressly removes the five-year continuous-service requirement where termination is due to death or disablement.
Who receives gratuity when an employee dies?
The Code provides for payment to the nominee and, where no nomination has been made, to the heirs. Special handling applies where a nominee or heir is a minor.
Is a widow automatically the only legal heir?
No. That depends on the applicable succession law and family facts. For example, under Hindu intestate succession for a male, the widow, sons, daughters and mother can all be Class I heirs, subject to the statutory rules and the actual family situation.
Last updated: 29 August 2026. Always verify the latest EPFO form, scheme, notification and receiving authority's document checklist before filing.