Only the statutory requirement to be fulfilled before claiming the PF is that he should be unemployed for a minimum period of two months from the date of resignation from the previous employer. This also relaxed when the employee is leaving for abroad. If the previous employer under any circumstances refuses to sign or withheld the submission of PF form the employee can directly submit the same to the Department by obtaining the signature of a Gazetted Officer as narrated in the rules. The department will call for the details of Form 5/10/3A particulars from the employer. Hence under any circumstances the PF form cannot be withheld for submission. It is the statutory obligation cast on the employer