1. With effect from [deleted], the establishments employing 20 or more persons were also brought under the purview of the Act. Presently an employee at the time of joining the employment and getting wages upto Rs.6500/- is required to become a member. Now an employee is eligible for membership of fund from the very first date of joining a covered establishment. The 12% contribution made by the employee from his salary goes into his EPF fully, but the 12% contribution which his employer makes, out of that 8.33% actually goes in EPS (subject to maximum of Rs 1250) and the rest goes into EPF.
2. To avail EPF, you must complete 10 yrs of service and your age must be 58 yrs or above. An employee can continue his job while receiving his monthly pension. However, he cannot be a member of EPS and hence no more fresh contribution to EPS. When judged on the parameters of law your mother is not eligible to claim EPF.