EPF Registration Overview

Employees’ Provident Fund (EPF) is a mandatory retirement savings scheme managed by the Employees’ Provident Fund Organisation (EPFO) under the Ministry of Labour and Employment. Both employers and employees contribute 10–12% of the employee’s basic salary + DA each month, which grows with interest and can be withdrawn upon retirement or in certain emergencies.

For employers, EPF registration is more than a legal requirement—it:

• Demonstrates statutory compliance

• Builds employee trust

• Enhances business credibility

• Offers tax deductions on contributions

Mandatory Requirement: Any business in India with 20 or more employees must register within 30 days of reaching the threshold. Smaller businesses can also register voluntarily.

Benefits of EPF for Employers

• Full Legal Compliance – Avoid penalties and fulfill statutory obligations under the EPF & MP Act, 1952.

• Better Employee Retention – Providing EPF benefits improves job satisfaction and loyalty.

• Tax Deductions – Employer contributions are 100% deductible if paid on time.

• Stronger Business Reputation – EPF compliance is valued by banks, partners, and investors.

Documents Required for EPF Registration

For All Business Types

• Business license copies (GST, Shop & Establishment, etc.)

• Address proof of premises

• Owner’s ID & address proof (PAN, Aadhaar, etc.)

• Employee list with join dates, salaries & IDs

• Bank details with canceled cheque

• First sale & purchase invoices

• Salary/wage registers & PF records

• Balance sheets from inception

• Class 3 Digital Signature Certificate (DSC)

Additional Entity-Specific Documents

EPF Registration Process

1. Visit EPFO Portal → Go to epfindia.gov.in → “For Employers” → “Establishment Registration”

2. Register on Unified Shram Suvidha Portal (USSP) and create login credentials.

3. Select Applicable Act → Choose Employees’ Provident Fund & Miscellaneous Provisions Act, 1952.

4. Fill Establishment Details → Business info, employee strength, wage details, bank details, licenses, etc.

5. Upload Required Documents & attach DSC.

6. Submit Application → Receive email confirmation and Establishment Code after EPFO approval.

7. Enroll Employees → Each gets a Universal Account Number (UAN) for lifelong PF tracking.

EPF Registration Fees

• Registration Fee: ₹0 (Free)

• Employer’s Monthly Contribution: 12% of employee basic salary + DA (split between EPF & EPS)

• Administrative Charges:

  • EPF Admin: 0.5% (min ₹500/month)

  • EDLI: 0.01% (min ₹200/month)

Employee Enrollment and UAN Generation

After completing EPF registration, employers must enroll all eligible employees and generate their Universal Account Numbers (UANs).

• The UAN is a unique 12-digit number assigned to each EPF member.

• It allows employees to manage their EPF accounts online, track contributions, and transfer funds when changing jobs.

• Employers submit basic employee details such as:

  • Name, Date of Birth, Date of Joining

  • Designation, Aadhaar, PAN

  • Contact information

• EPFO generates UANs and employers share them with employees, assisting in account activation for easy online access.

How EPF Contributions Work

• Both employer and employee contribute 12% of the employee’s basic salary + dearness allowance monthly.

• For organizations with fewer than 20 employees, the rate is reduced to 10%.

Contribution Breakdown:

• Employers deduct the employee’s share from their salary, add their share, and deposit the total monthly.

• EPFO credits annual interest, allowing funds to grow over time.

Access to EPF Account: Employees can track their balance and contributions via:

• EPFO portal

• UMANG mobile app

• SMS or missed call services

Coverage:

• Mandatory for employees earning less than ₹15,000/month.

• Employees earning above this can opt in with written consent and employer approval.

Post-Registration Employer Responsibilities

Employers must comply with ongoing EPF obligations, including:

a. Timely Deduction and Remittance

• Deduct and deposit both employer and employee contributions monthly, by the 15th of the following month.

• Late payments incur penalties and interest.

b. Monthly ECR Filing

• File the Electronic Challan cum Return (ECR) every month, detailing employee contributions before payment.

c. Accurate Record Keeping

• Maintain updated employee and salary records, EPF payments, and documentation for audits.

d. Update Employee Information

• Promptly update new joiners, exits, salary changes, or nominee details on the EPFO portal.

e. Include Contract Workers

• Assess EPF eligibility of contract workers; principal employer is responsible for compliance and contributions if eligible.

f. File Monthly and Annual Returns

• Monthly ECR filing and Annual Account Statements for each employee.

• Update Form 5A for ownership or management changes.

g. Keep Digital Signature Updated

• Ensure a valid Digital Signature Certificate (DSC) is in use for portal authentication and submissions.

Penalties for Non-Compliance

Failure to comply with EPF regulations can result in severe consequences:

1. Financial Penalties

• 1% penalty per month on delayed contributions, up to 12% annually.

• Plus 12% annual interest on outstanding amounts.

2. Criminal Penalties

• Repeated defaults can lead to imprisonment up to one year or longer for willful evasion.

• Fines between ₹5,000 to ₹10,000 may apply.

3. Other Consequences

• Attachment or freezing of bank accounts for recovery.

• Damage to business reputation.

• Disqualification from government contracts or tenders.

• Severe fines (up to ₹25,000+) and imprisonment (up to 3 years) if employee contributions are deducted but not deposited.

EPF Registration Certificate

Once approved, the EPFO issues an EPF registration certificate confirming your establishment’s compliance.

How to Download the EPF Registration Certificate:

1. Visit the official EPFO portal at epfindia.gov.in.

2. Log in to your employer account.

3. Navigate to the “Establishment Registration” section.

4. Click Download to get your certificate in PDF format.

How to Check EPF Registration Status:

1. Log in to the EPFO portal with employer credentials.

2. Go to “Establishment Registration” section.

3. View the current status (Approved / Pending / Action Required).

Alternatively, use the Unified Shram Suvidha Portal (USSP) or contact EPFO helpdesk for assistance.