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Provident Fund For Employers


Online being preferred today: Forms to be filed: Proforma for Coverage and Form 5A

Details to be provided during registration:

  • Name, Address of company, Head office, Branch details
  • Mention date of incorporation/Registration of company
  • Fill up details of employees – Total employee strength
  • Activity the business/enterprise (manufacturing, production, service, etc.)
  • Legal details – private firm/public company, partnership or society, etc.
  • Owner details, including designation and address of Directors and partners
  • Particulars related to wage component of employees per month
  • Details of bank with whom company has banking relationship, PAN details
  • Basic details of employee (name, date of joining, salary, etc.)
  • Visit EPFO Portal – &  click Establishment Registration
  • Download the Manual (Read carefully) Select the Sign Up Button/ Can login with UAN  and password
  • Fill up the details to create the account After completion, click on the Registration for  EPFO-ESIC Option
  • Next page would give you option to Apply for  New registration under ESIC Act and EPF Act It will lead you to a page asking for employer  details
  • Fill up the details
  • Summary of registration form can be viewed  after filling and submitting the details
  • Again click on submit after viewing the  summary
  • It will lead you to Employer’s Digital Signature  Certificate (DSC) registration
  • After completing of DSC Registration, you  would receive an email that your registration has  completed.
  • Copy of partnership deed if company is  registered partnership firm
  • Copy of Certificate of incorporation for a  Public or Private Limited Company issued by  the Registrar of Companies
  • Copy of their registration certificate Public and Private Limited Companies – submit copy of Memorandum and Articles of  Association
  • Copy of the rules and objects of the society
  • All legal documents required under  the Income Tax Act
  • PAN details of company, Partition deed Proof of incorporation – first sales invoice/  license issued by competent authorities Salary details & PF statement of employees Balance sheet details
  • Number of employees that have worked for  the organisation for the month
  • If, organisation has registered for GST,  certificate must be submitted
  • First sale bill, Cross cancelled cheque Bank details such as name, branch, IFSC  code, and address of the bank
  • Machinery & raw material purchased for 1st time
  • Once establishment is registered in the EPFO portal, it updates the KYC documentation of its  employees by generating a Universal Account Number (UAN).
  • Every employee can use their UAN number to claim PF fund, transfer of PF fund online to the bank  account, etc. The only necessary step that an employee has to follow is activate UAN through the  following procedure:
    • Visit online for UAN activation on – Complete details such as UAN, Member Id, Aadhar Number, PAN number etc.
    • After that, mention details such as name, address, contact details and complete the form by filling captcha
    • After completing these details, employee will receive OTP on his mobile number registered with UAN.
    • Employee shall check the box “I Agree” and validate the OTP for activating UAN.


  • Monthly return is filed online through the establishment login by uploading the Electronic Challan  cum Return (ECR) sheet.
  • Return is filed online with the 15th of succeeding month
  • ECR sheet can be downloaded through EPFO in sheet that contains name & UAN of every employee  registered with the establishment during month for which return is filed.
  • Sheet shall be converted into a Comma-dilemma file for uploading the same for return filing. Complete the return filing by contributing online payment gateways.


Form 5A Enrolment form for new employees for starting of EPS and EPF
Form 10 Form for update of employee leaving the organization
Form 3A Monthly contributions given by the employee and employer for pension fund and EPF
Form 6A Form for annual contribution statement
Form 12A This form is for concession of paying Income Tax on surplus income for non-profitable trusts
Form 2 Form for Declaration and nomination form for EPF and EPS
Form 5(IF) Form for claim of Employees’ Deposit Linked Insurance (EDLI) scheme
Form 10D Form for claiming monthly pension after retirement
Form 11 Form for Automatic transfer of EPF
Form 13 Form for transfer of old EPF account to new
Form 14 Form for buy new LIC policy
Form 15G Form for save TDS on the interest income on EPF
Form 19 Form for final settlement of employee’s provident fund
Form 20 Form for final settlement of EPF in case of death of employee
Form 31 Form for withdrawal of EPF

Expenditure of the money

Employer (Total 13.61%) Employee (Total 12%)
Employees’ Pension Scheme 8.33% of Basic wages, Dearness Allowance and Retaining allowance (REF 1)
Employees’ Provident fund 3.67% and 1.10% - Administrative accounts (REF 5) 12% (REF 1)
Employees’ Deposit Linked Insurance Scheme 0.5% of aggregate of Basic, DA & Retaining allowance(if any) (REF 1) 0.1% - Administration charge towards EDLI (REF 2 & 5)


Sr. No. Offence Penalty
Employer makes payment of dues after due date, liable to pay Employer fails to deposit EPF contribution before deadline Simple Interest @12% per annum or higher of the amount due from the date when the amount has become due till date of actual payment
1. Interest (under Section 7Q) 2. Damages (under Section 14B)
(Section 7Q)
Penalty for late payment (Failure of Challan payment ) (Section 14B) (REF 3 & 5)
Period of Default Rate of Damages (%)
Less than 2 months 5%
2 months and above but less than 4 months 10%
4 months and above but less than 6 months 15%
6 months and above 25%
2 False statement/representation 1 year imprisonment/ Fine Rs. 5000/ Both
3 Contravenes/ Default with provisions of Section 6 imprisonment (may extend to 3 years)
Default in employees’ contribution payment imprisonment shall not be > 1 year and fine of Rs. 10,000
Default in payment of contribution Central PF Commissioner may recover it as penalty
Default in payment of contribution due to being a sick company may reduce/waive damages levied
Any other Case imprisonment shall not > 6 months and fine of Rs. 5000
4 Contravenes/Default with provisions of Section 6C imprisonment not > 6 months (may extend to 1 year) and fine (may extend to Rs. 5000)
5 Commits same offence again imprisonment not > 2 years (may extend to 5 years) and fine of Rs. 25,000

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