Employees' State Insurance Corporation (General Provident Fund) Rules, 1995
28. Transfer of amount to the Contributory Provident Fund (India)
If a subscriber to the fund is subsequently admitted to the benefits of the Contributory Provident Fund (India) the amount of his subscriptions, together with interest therein, shall be transferred to the credit of his account in the Contributory Provident Fund (India).
Note: The provisions of this rule do not apply to a subscriber who is appointed on contract or who has retired from service and is subsequently re-employed with or without a break in service in another post carrying contributory provident fund benefits.