Companies which have employee strength of 20 or more are required to be registered with the PF Department. The capacity of 20 includes contract employees like housekeeping, security or other contractual workers in the business. Those companies which do not have the endorsed number of employees but willing to register themselves to provide the advantages of Provident Fund to their employees can register voluntarily with the Regional Provident Fund Office. Registration has to be done within one month from the date of hiring 20 employees. Every establishment in which 20 or more employees are working ( whether employed directly or through contractors )  shall comply with the Employees Provident Fund (EPF) Scheme under The Employees’ Provident Funds and Miscellaneous Provisions Act, 1952. 

EPF Contribution on employees salary ( Basic +DA+ Retaining Allowance) drawing upto Rs.15,000:-

12% of Basic ( Include DA & retaining earnings if any) by Employee from his salary
Equal Amount is i.e. 12% of Basic ( Include DA & retaining earnings if any)  by Employer's. Out of this 12% of employers contribution, 8.33% diverted to Employees Pension Scheme (EPS) and 0.5% towards Employees' Deposit linked Insurance (EDLI) and balance towards EPF.
Employer also pays 0.85% as EFP Admin fee and 0.01% as EDLI admin charges
In certain specified cases as applicable to industry EPF contribution rate apply 10% in both Employee and employer cases.

AS PROPOSED IN THE BUDGET 2018, Contribution from women employees towards their provident fund shall be 8% instead of 12%, for three years. However, employers’ contribution would still be 12% towards EPF contribution and shall be subjected to full reimbursement by the Government as proposed.

Documents requirement for Employees Provident Fund Registration:

  • Permanent Account Number
  • Digital Signature of Employer
  • Bank Details ( Cancelled Cheque)
  • Address Proof ( COI/Telephone/Electricity/Water bill)
  • Partnership Deed ( for Partnership Firm)
  • Certificate of Registration ( for Partnership Firm)
  • Startup India DIPP Certificate ( For startup)
  • Udyog Aadhar/MSME Certificate ( if MSME Enterprise)
  • Factory License ( For Factory)
  • Consent letter of the majority of Copy of Consent Letter Employees with their details and signatures ( in case of Voluntary Registration
  • List of Eligible Employees with Salary breakup


List of Compliances after Registration of Employees Provident Fund:

  • Enrolment of all eligible employees on its rolls (regular or contractual)
  • Deduct PF from Employee's Salary and Make own contribution
  • On time Deposit of PF Amount with EPFO
  • File Online monthly Return
  • Ensure Contractor has deposited PF against all contractual employees working in your company before you settle Contractor payment