PF Registration
Fill up the Form
PF registration is mandatory for businesses with 20 or more employees and is done online through the Unified Shram Suvidha Portal (USSP).
PF registration refers to enrolling a business and its employees in the Employees' Provident Fund (EPF) scheme through the Employees' Provident Fund Organisation (EPFO) in India
Employers must file PF returns monthly and annually, ensuring compliance with provident fund regulations, timely deposits, and accurate records of employee PF contributions.ed they live in Bookmarksgrove right at the coast
The EPF withdrawal is exempt from tax when an employee withdraws the amount after 5 years of continuous service. File Now To Get Maximum Tax Refund! Don't wait, file now with 100% accuracy
PF return filing is mandatory for employers registered with the EPFO. This includes:
- Establishments with 20 or more employees.
- Employers with fewer than 20 employees who have voluntarily registered for PF.
- All registered establishments, even if there were no contributions in a particular month, must file a "Nil Return" to remain compliant.
- Monthly return: The ECR must be filed and payment made by the 15th of the following month.
- Annual return: An annual return is due by April 30th of the subsequent financial year.
- Penalties for non-compliance: Late filing can result in penalties, interest charges, legal action, and issues with employee PF accounts and claims.
For employees
An employee's PF account is created once the employer is registered. Employees receive a Universal Account Number (UAN), which is the key to accessing PF services online.
- Eligibility: All employees are eligible from the first day of employment, and it is the employer's responsibility to ensure PF deductions and payments are made.
- UAN activation: You can activate your UAN on the EPFO member portal by using details such as your UAN, Aadhaar, and PAN. You will receive a PIN on your registered mobile number to complete the activation.
- Services accessible with UAN: Once your UAN is activated, you can view your EPF passbook, check your balance, and apply for online withdrawals or fund transfers when changing jobs
- Company PAN card
- Digital Signature Certificate (DSC) of an authorized signatory
- Business registration certificate or incorporation proof
- Proof of the business's address
- Company's bank account details (cancelled cheque)
- Details of all employees
- First sales and purchase bills as proof of setup date
PF return filing is the mandatory monthly process for employers to report and pay their Employees’ Provident Fund (EPF) contributions through an Electronic Challan-cum-Return (ECR) via the EPFO’s online portal.
Documents Required
For PF return filing, employers need to prepare the Electronic Challan-cum-Return (ECR) file and gather key company and employee documents, including ID proofs, salary records, and bank details.
For monthly ECR filing
The online ECR system requires you to prepare a text file with specific data for each employee.
- Company details: PF registration certificate, PAN, and the company’s bank details.
- Employee data for ECR file:
- Universal Account Number (UAN)
- Employee Name
- Gross wages and EPF/EPS wages for the month
- Employee and employer PF contribution amounts
- Number of non-contributory (NCP) days
- Date of joining or leaving (if applicable)
- Reason for leaving (if applicable)
- Supporting documents:
- Monthly salary sheets or payslips to verify wage details.
- Challan copies from previous monthly payments for record-keeping
For annual PF return
An annual return, often filed using Forms 3A and 6A, requires a consolidated view of the financial year’s contributions.
- Forms:
- Form 3A: An annual contribution card showing month-wise details for each employee.
- Form 6A: A consolidated annual statement that summarizes the total contributions made for all employees.
- Required documents:
- Annual balance sheet and proof of incorporation or registration (e.g., Partnership Deed, Certificate of Incorporation).
- PAN cards for both the establishment and all employees.
- Digital Signature Certificate (DSC) for online authentication and submission.
- Consolidated records of all monthly challans and payments from the financial year.
- Employee PF account statements for cross-verification of contribution details.
- Updated employee KYC details, including Aadhaar and bank account information, to avoid discrepancies.
- Forms 5 (new employees) and 10 (employees who have left), if any new joinees or exits occurred during the year