Employee Provident Fund (EPF) Registration: Mandatory for the establishments which contains 20 or more employees. Get Employee Provident Fund (EPF) registration and UAN Numbers for employees of the establishment.

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EMPLOYEE PROVIDENT FUND (EPF)

What is Employee Provident Fund (EPF):

Any factory specified under schedule I to the Act or any establishment notified by the cental government, which employs 20 or more employees has to register under the Provident Funds and Misellaneous Provisions Act, 1952. The registration is optional for the establishments which have below 20 employees. Employer has to calculate the PF for the employees drawing wage of Rs. 15,000/- or below in a month and it is optional to opt PF for employees drawing a wage more than Rs. 15,000/-. The employer has to deduct 12% of basic salary + DA of employee and employer also pay an equal amount to PF department. The employer also needs to pay 0.5% of basic salary+DA of employee to Employee Deposit Linked Insurance Scheme and apart from it, he also has to pay an administraion charges of 0.5% of basic salary+DA of employee to the PF department. Out of 12% contribution of employer portion, 8.33% will be paid towards pension scheme and rest 3.67% paid towards Provident Fund.

Objectives of Employees Provident Fund & Miscellaneous Provisions Act:

  • The Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 is a social welfare legislation to provide for the institution of Provident Fund, Pension Fund and Deposit Linked Insurance Fund for employees working in factories and other establishments. The Act aims at providing social security and timely monetary assistance to industrial employees and their families when they are in distress.

  • The Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 provides for the institution of provident funds, pension fund and deposit-linked insurance fund for employees in factories and other establishments. These schemes taken together provide to the employees an old age and survivorship benefits, a long term protection and security to the employee and after his death to his family members, and timely advances including advances during sickness and for the purchase/ construction of a dwelling house during the period of membership.

Who are required to register under EPF:

  • Every establishment which is a factory engaged in any industry specified in Schedule I and in which twenty or more persons are employed; and

  • Any other establishment employing twenty or more persons or class of such establishments which the Central Government may, by notification in the Official Gazette, specify in this behalf.

Who are not required to register under EPF:

  • Establishments registered under the Co-operative Societies Act, 1912, or under any other law for the time being in force in any State relating to co-operative societies, employing less than 50 persons and working without the aid of power,

  • any other establishment belonging to or under the control of the Central Government or a State Government and whose employees are entitled to the benefit of contributory provident fund or old age pension in accordance with any scheme or rule framed by the Central Government or the State Government governing such benefits,

  • Any other establishment set up under any Central, Provincial or State Act and whose employees are entitled to the benefits of contributory provident fund or old age pension in accordance with any scheme or rule framed under that Act governing such benefits.

Who is an Employee as per EPF:

“Employee” means any person who is employed for wages in any kind of work, manual or otherwise, in or in connection with the work of an establishment and who gets his wages directly or indirectly from the employer and includes any person:

  • Employed by or through a contractor in or in connection with the work of the establishment;

  • engaged as an apprentice, not being an apprentice engaged under Apprentices Act, 1961 or under the standing orders of the establishment.

The definition of “employee”, includes a part-time employee, who is engaged for any work in the establishment, a sweeper working twice or thrice in a week, a night watchman keeping watch on the shops in the locality, a gardener working for ten days in a month, etc.

On the question whether casual or temporary workmen should be included for the purpose of ascertaining the strength of workmen in terms of Section 1(3) it was held by the Rajasthan High Court in Bikaner Cold Storage Co. Ltd. v. Regional P.F. Commissioner, Rajasthan, 1979 Lab. I.C. 1017, that persons employed in the normal course of the business of the establishment should be considered as the persons employed for the purposes of Section 1(3)(a) and persons employed for a short duration or on account of some urgent necessity or abnormal contingency, which was not a regular feature of the business of the establishment cannot be considered as employees for the purpose of determining the employment strength in relation to the applicability of Section 1(3)(a). In the case of P.F. Inspector v. Hariharan, AIR 1971 S.C. 1519, the Supreme Court held that casual workers are not covered under EPF.

Employer Responsibilities:

  • Register establishment with EPFO on crossing the eligibility threshold – 20 or more employees of specified establishment types. Other establishments - not statutorily required to register - can register voluntarily.

  • Deduct employee share from employee wages, add matching employer contribution, EDLI contribution and administrative charges and remit to EPF along with prescribed return immediately after disbursement of salary. (last date 15th of the month). Make timely payment of EPF dues is in business interest of establishments. Reserve Bank of India had, on 16th April 2012 issued direction to all Scheduled Commercial Banks to ensure on an annual basis that all statutory dues, including EPF dues have been paid by the borrower. Establishments using Bank credit from any Scheduled Commercial Bank are required to furnish an annual certificate to their auditors to this effect.

  • Enrol of all eligible employees on its rolls (regular or contractual) – wages upto Rs 15,000 at the time of joining the establishment. Enroll employees drawing wages more than 15,000, if they so desire.

  • Confirm remittance status of contractual employees belonging to an EPF registered establishment before releasing payment to such contractors. Before making payment to contractor, Principal Establishment should verify whether EPF remittances have been made by contractors. If remittance is not made, deduct the amount from payments being made to contractors and pay to EPFO

  • Verify and confirm that all employees have KYC (Aadhaar, Bank Account, PAN) compliant UAN (Universal Account Number). Generate UAN for new employee and upload KYC information.

  • Update family particulars and nomination of all employees who are EPF members.

What are the Benefits Available for Employees

Below are the benefits available for the employees of the establishment.

Pension:

It is beneficial for the employees as they get pension once they retire from the employment.

Insurance:

If employee death occours during the service period, the insurance amount will be paid through Employee Deposit Linked Insurance scheme. A maximum of Rs. 6 lakhs will be paid.

House Construction:

When employee is in need of funds for the construction of his house, he can claim a portion of PF from the department.

Daughter's Marriage:

If employee is need of his daughter's marriage, he can withdraw a partial amount from PF Account.

Education:

If the employee is in need of funds for his/her further education, he/she can withdraw amount from PF.

How to Register a Business under EPF

Now EPF registration filings for establishments have been simplified through a single window. You can find herein below the Documents required and Step by Step EPF Registration Process.


Documents Required

  • A

    For Proprietorship Business

    1. Proprietor PAN, Aadhaar Card or Voter ID or Passport or Driver's License
    2. Latest passport size photograph
    3. Employer Declaration in a specimen format
    4. List of Employees and their designations if any
    5. Proprietor Mobile Number
    6. Proprietor Email id
    7. Registered Office Address Proof: Latest Power Bill
    8. No-objection letter cum Affidavit from the Landlord if it is owned.
    9. Rental Agreement from the landlord if the premises are rented.
  • B

    For Other Businesses

    1. Directors or Partners PAN, Aadhaar Card or Voter ID or Passport or Driver's License
    2. Directors or Partners latest passport size photographs
    3. Employer Declaration in a specimen format
    4. List of Employees and their designations if any
    5. Directors/Partners Mobile Number
    6. Directors/Partners Email id
    7. Partnership Deed in case of Firm
    8. Certificate of Registration of Business
    9. Partnership Deed or MOA, AOA or LLP Agreement
    10. firm/LLP/Company PAN
    11. Board Resolution
    12. Registered Office Address Proof: Latest Power Bill
    13. No-objection letter cum Affidavit from the Landlord if it is owned.
    14. Rental Agreement from the landlord if the premises are rented.

3 Step Registration Process:

  • 1

    Preparation of Documents

    Through CompaniesHouse - One Hour Job

    We will prepare all the documents in order for online uploading with the EPF Department's web portal.

  • 2

    Online Submission

    Through EPF web Portal - One Hour Job

    We will upload the documents with the EPF web portal online and append your digial signature or get the form successfully uploaded with Aadhar authentication.

  • 3

    Certificate of Registration

    Through Online - Under 3 days

    After scrutiny, the Officer will approve the form and issues you the Certificate of Registration Online through their web portal, then you can enroll eligible employees and update their KYC.


What are the Returns to be filed under EPF

The following are the returns to be filed under Employee Provident Fund.

  • 1

    Form 9 Revised - consolidated return of the employees admitted as members:

    Due Date - to be filed at the time of registration.

    Form No. 9 (Revised) prescribed under Para 36( I) of the Employees' Provident Funds Scheme, 1952 is a consolidated return of the employees admitted as members of the EPF, EPS and EDLI Schemes at the time of initial coverage of the establishment under the Act. This return will be received only once at the time of coverage.

  • 2

    Form 5A - Return of Ownership:

    Due Date - Consequent upon the Registration

    This is the first return by the employer. Every employer in relation to a factory or other establishment to which the Act applies on the date of coming into force of the Employees’ Provident Funds (Tenth Amendment) Scheme, 1961, or is applied after that date, shall furnish in duplicate to the Regional Commissioner in Form No. 5A annexed hereto, particulars of all the branches and departments, owners, occupiers, directors, partners, manager or any other person or persons who have the ultimate control over the affairs of such factory or establishment and also send intimation of any change in such particulars.

  • 3

    Form 2 Revised- Declaration of Nomination:

    Due Date - to be submitted by employee at the time of joining

    Every member (ie.employee) of the Fund has to furnish declaration and nomination in Form 2 (Revised) nominating one or more persons to receive the amount standing to his credit in the fund in the event of his death. This form is to be filed for the purpose of declaration and nomination of employee. It will be filed by an employee when he joins the establishment.

  • 4

    Form 5 - Employees Monthly Joining Report:

    Due Date - 15 days from closure of a month

    It is a monthly return showing particulars of employees admitted to the Fund for the first time during the month. Forms 5 and 10 are combined into a single form with columns of Form 10 printed on the reverse. The due date for the submission of this return is 15th of the month.

  • 5

    Form 10 - Employee Monthly Cessation Report:

    Due Date - 15 days from closure of a month

    A monthly return of subscribers leaving service during the preceding month will be received in Form No. 10 on or before the 15th of the month. It is a monthly report which contains details of employees who have left the establishment in a particular month.

  • 6

    Form 12A - Monthly Payment Report:

    Due Date - 25 days from closure of a month

    Under Para 38 (2) of the Employees' Provident Fund Scheme, the employer has to submit a monthly statement in Form -12A within 25 days of the close of each month showing the total no. of employees and subscribers under Employees' Provident Fund, Pension Fund and Insurance Fund, total amount of wages, member's share of Employees Provident Fund contribution, employer's share of Employees Provident Fund contribution, Pension Fund and Insurance Fund contribution, Administrative Charges due under EPF and IF with full details of remittances made.

  • 7

    Form 3A Revised - Annual Contrubution Card:

    Due Date - With in one month from closure of a year

    The employer shall prepare a conrtibution card in Form-3A in respect of every employee in his employment at the commencement of the schemes or who is taken into employment after that date and who is required or entitled to become or is a member of the Fund. The Form 3A (Revised) shall also contain the paticulars of contributions recovered towards Pension Fund and the period of non-contributory service. Form 3A should be sent for data entry for compilation of annual accounts. The accuracy of contributions shall be verified by the computer. The final verified total of check list of Form 3A should be deemed as dues and proper modification should be made in Form 6A (Revised)/OCB Register (Revised) for recovery/adjustment, as the case may be.

  • 8

    Form 6A Revised - Consolidated Annual Contribution Statement:

    Due Date - With in one month from closure of a year

    The employer shall send the consolidated annual contribution statement in Form 6A, showing the total amount of recoveries made during the period of currency from the wages of each member and the total amount contributed by the employer in respect of each such member for the said period. The duplicate copy of this return will be verified by the Enforcement Officer during the course of inspection and ensure that the reconciliation is properly effected (i.e. with Form-12A). Form 6A (Revised) viz. the consolidated annual contribution statement is required be submitted by the employer within one month of the close of the financial year along with contribution cards in Form 3A (Revised).

Let's Clear Your Doubts


What is EPF?

EPF stands for Employee Provident Fund.

What is EPFO?

EPFO stands for Employee Provident Fund Organisation.

What is EPS?

EPS stands for Employee Pension Scheme.

What is EDLI?

EDLI stands for Employee Deposit Linked Insurance.

Is PF registraton is mandatory?

A business entity which employes 20 or more employees has to mandatorily register under PF.

It is optional for below 20 employees.

What is the percentage an employee & employer has to pay?

12% of his basic salary plus DA.

Also, the employer has to pay an equal amount of contribution of employee and apart from it he has to pay 0.5% towards employee deposit linked insurance scheme and 0.5% towards administrative charges.

What is the government fee for PF Registration?

PF registration is completely online, you can regitser it without paying any amount.

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