come under the category of provident fund corpus

3. Notice to Employer:
Since VPF is a constituent of the EPF, an individual has to serve a notice to the employer stating that he wants to deposit a certain amount in the VPF. He has to serve the notice in writing on the employer who will then alter the salary deductions of the employee.
4. PF Account:
Contributions under VPF will also be credited into the same EPF account as on which obligatory EPF contribution is being done. The contributions under EPF and VPF will also garner interest at a similar rate; hence, those will also come under the category of provident fund corpus.