The Employee Provident Fund is a perquisite given by the employer to their employees over and above their basic remuneration.
EPF registration is mandatory for all establishments-
Central Government may apply any establishment employing less than 20 employees after giving not less than two months’ notice for compulsory registration
Where the employer and majority of employees have agreed that the provisions of this act should be made applicable to the establishment, they may themselves apply to the Central PF Commissioner. The Central PF Commissioner may apply the provisions of this Act to that establishment after passing the notification in the Official Gazette from the date of such agreement or from any subsequent date specified in the agreement.
Some establishments having less than 20 employees would also be required to obtain PF registration but that is voluntary registration. All the employees will be eligible for a PF from the commencement of their employment and the responsibility of deduction & payment of PF lies with the employer.
The PF contribution of 12% should be divided equally between the employer and employee. The employer’s contribution is 12% of basic wages plus dearness allowance plus retaining allowance. If the establishment has employed less than 20 employees, PF deduction rate will be 10%.
The person needs to follow the under mentioned steps given below
Visit the website and register the organization with EPFO. In the home page of the Unified portal, there is an option called “ESTABLISHMENT REGISTRATION”.
Click on the “ESTABLISHMENT REGISTRATION” and it will take you to the next page where you will get an “INSTRUCTION MANUAL”. A new user must download and read the instruction manual completely before registration process.
The employers who are already registered can login with their credentials i.e. with the Universal Account Number [UAN] and password. This instruction manual will explain the process of Employer Registration which is to be followed by registration of DSC [Digital Signature Certificate] of the Employer. Getting DSC registered is a pre-requisite to submitting a fresh application for ERF registration.
The list of documents required for PF registration would vary as per the type of entity who wishes to register themselves which are as follows
Proprietorship Firms | Society/Trust | Partnership Firms | LLP / Company | Employees |
Applicant’s Name. | Certificate of incorporation | Certificate of Registration Firms | Incorporation Certificate | Name Father’s Name Date of joining |
PAN Card. | MOA and Bye-Laws | Partnership deed | ID proof of Directors | Date of birth Mobile number Postal address |
Id proof – Driving license/Passport/Voter Card. | Pan card number | Id proof of partners – Driving license/Passport/Voter Card | DSC of Director | Name of nominee Grade Salary |
Address proof for the premises. | president & members Address ID Proof | List of all partners with Address ID Proof | List of all directors with Address ID Proof | Designation ID proof (Aadhaar Card/ PAN Card) Bank A/c number with IFSC code |
residential address proof Telephone number | MOA, AOA | Voluntary application employee details Signature date of agreement |
For All Other Entities