Everything about EPF Registration for Employer

Employees’ Provident Fund (EPF) is a scheme under Employees’ Provident Fund Organization (EPFO) in India. In this, employer and employee both contribute a certain percentage of employee’s salary and employee gets lump sum amount of both contribution (employer and employee) at retirement along with interest.

EPF is an initiative designed to offer social security benefits to employees of a particular organization, building stronger employee-employer bonds. In order to enjoy these benefits to the hilt, employers need to follow a set of rules and guidelines laid out, with registration forming the first step.

EPF Registration

All Organizations, whether Government or Non-Government can obtain EPF Registration. EPF Registrations is mandatory for the organization/ establishments as follow:-

• If it is a factory or any organization or establishment engaged in any industry having 20 or more employees.
• Class of establishments which is notified by central government.

Registration must be obtain within 1 month of employing more than 20 employees. If Central Government make it compulsory for class of establishments then it will provide a not less than two month notice to register at EPF.

Employer or majority of employees can themselves apply to Central PF Commissioner for register under EPF provision. The Central PF Commissioner will pass notification in the Official Gazette and the provision will be apply to such establishment from the date of such agreement or any subsequent date as agreed.

Organization/ establishment having less than 20 employees can also obtain PF registration as voluntary registration.

Read Also: EPF: Online EPF account transfer process

Documents Required for EPF Registration

Proprietorship Firms	Society/ Trust	Partnership Firms	LLP/ Company	Employees
Applicant’s Name	Certificate of incorporation Partition deed	Certificate of registration firms	Incorporation certificate Partition deed	Name Father’s Name Date of joining
PAN Card	MOA and Bye Law	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 Signaturedate of agreement
All legal documents which might be required under the Income tax act	All legal documents which might be required under the Income tax act	All legal documents which might be required under the Income tax act	All legal documents which might be required under the Income tax act	All legal documents which might be required under the Income tax act
Salary details of employees Balance sheet details	Salary details of employees Balance sheet details	Salary details of employees Balance sheet details	Salary details of employees Balance sheet details	Salary details of employees Balance sheet details

Documents Required by Other Entities:-

1. First sale and Purchase Bill
2. GST Registration Certificate
3. Bank details
4. Salary details of employees
5. Balance sheet details
6. All legal documents which might be required under the Income tax act.
7. Fill up details of employees – total employee strength, Gender, Type of Activities, Wages above limit, Total Wages.
8. The type of the business undertaken by the organization
9. Legal details – This includes the legal status of a company
10. Mention date of incorporation/registration of the company and Partition deed, if any.
11. In case of factory then factory license, date of license, place of issue.
12. If the establishment is an MSME then MSME registration details to be provided.
13. Email id, phone numbers of employees.
14. Branch and Divisions details.

Read Also: EPFO – 17 FAQ’S on transfer of EPF Accounts

Steps for EPF Registration

Step 1: Visit the site of “EPFO”, Employee Provident Fund (EPF India) Organization and click on “Establishment Registration”.

Step 2: Next you can take help of “INSTRUCTION MANUAL” available on the page. Or Click on the “Sign-up” button.

Step 3: Fill in the details asked like Name, Email, Mobile Number, and Verification Code. Further click on the option of “Registration for EPIO-ESIC”. Two option will appear registration for Provident Fund or State Insurance, click on Provident Fund and then submit.

Step 4: New page will open asking details about Establishment Details, e-Contacts, Contact Persons, Identifiers, Employment Details, Particulars of workers, Branch/Division, Activities, and Attachments. After filling the details click submit.

For employers who are already registered can login with their UAN Universal Account Number and password.

Step 5: In next step is followed by registration of DSC, (Digital Signature Certificate). It is mandatory for new registration getting DSC register.

Step 6: This will take you to the last step, click on “I have read the instruction manual”. Click on “Registration Button”.

Step 7: Further fill the employer’s details like

• First Name as per furnished to Income Tax Department.
• Employer PAN
• Username should be selected from the list available
• Hint question Hint answer are substitute, in case employer forget password.
• Fill the CAPTCHA CODE, Mobile Pin and activate the link through E-mail.

Important Points about PF

1. The responsibility of deduction and payment of PF is of employer.
2. The contribution to EPF is reduced to 10% from 12% for non-government organizations.
3. 12% of salary should be equally divided in employer and employee as PF Contribution. Salary = Basic Pay add Dearness Allowance (if in term of retirement benefits) add Commission (if based on sales turnover).
4. If establishment/ organization has less than 20 employees the PF deduction will be 10%.
5. Mostly, contribution of employer and employee are the same. Employer can contribute higher than the prescribed limit through VPF (Voluntary Provident Fund). Rules and guidelines of EPF and VPF are the same.
6. Contribution will be stop after the employee stop working.
7. In case an error message show up or any issue the employer can resolve contacting the concerned EPFO Regional/ Sub Regional office or send mail to [email protected].
8. Employer should obtain different registration for multiple establishment.
9.  If the employer has forgotten the password, he can reset it, through establishment ID, primary Email, mobile number. Click on forget password that is present on the screen.
10. Employers can change email id and mobile number post registration. After login in, under “PROFILE” menu click “Change Primary Number”/ “Confirm Primary email” verify the change through PIN send through SMS or Email link send on mail.
11. There some conditions in case of RPF exemptions, like:-
    1. Employee has worked for 5years or more. If employee has worked for less than 5years, the reasons should be beyond employees control like sudden ill-health, insaneness, discontinuing of business.
    2. In case employee get transfer from one employer to another who maintain RPF balance, then year of work.

Read Also: 8 High return Tax Saving Investment schemes

Type of provident fund

There are different types of Provident Funds (PFs) which can be used by an individual for investment and saving purposes The provident fund have different benefits under income tax. The funds are:-

• Statutory Provident fund (SPF)
• Recognized Provident fund (RPF)
• Unrecognized Provident fund (UPF)
• Public Provident fund (PPF)

Read Also: Income Tax Benefits on Provident Fund Contribution

The author of above article is Krittika Pahwa.

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