EPF registration is mandatory for establishments employing 20 or more persons in covered industries under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, and can be taken voluntarily below that. Employers register online on the EPFO portal, deduct 12% of basic wages plus DA from employees, contribute 12% themselves, and file monthly ECR returns.
Who must register
Establishments with 20 or more employees in industries and classes covered by the Act must register within one month of reaching the threshold. Coverage continues even if headcount later falls. Smaller establishments can opt in voluntarily with employee consent.
Contribution structure
| Component | Rate |
|---|---|
| Employee contribution to EPF | 12% of basic wages plus DA |
| Employer to EPS | 8.33%, on wages capped at Rs 15,000 |
| Employer to EPF | Balance of 12% |
| EDLI and admin charges | Paid by employer at notified rates |
A reduced 10% rate applies to certain notified establishments.
How to register
- Register on the EPFO employer portal (Shram Suvidha) with PAN of the establishment.
- Enter establishment details, employees and contact persons.
- Upload documents and sign with DSC of the employer.
- Receive the establishment code and start generating UANs for employees.
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Get expert help →Monthly compliance
- Deduct and deposit contributions by the 15th of the next month.
- File the Electronic Challan cum Return (ECR).
- Register new joiners and mark exits.
Delayed payment attracts damages and interest, and non-compliance can lead to prosecution.
Update: the Code on Social Security, 2020
India's four labour codes were brought into force from 21 November 2025. The Code on Social Security, 2020 consolidates the EPF Act, the ESI Act and other social security laws. Core concepts such as provident fund and ESI coverage continue, but definitions of wages, coverage and procedures are governed by the Code and its rules as they are notified. Check the current rules and EPFO or ESIC circulars before relying on older thresholds and forms.
Frequently asked questions
Is EPF mandatory for employees earning above Rs 15,000?
Employees drawing basic wages above Rs 15,000 per month at joining are excluded employees and can be kept out of EPF, unless the employer and employee opt to contribute. Once a member, coverage continues.
Can a small business with fewer than 20 employees register?
Yes. Voluntary coverage is available if the employer and a majority of employees agree. Once covered, the establishment must comply fully.
What happens if EPF contributions are paid late?
Late payment attracts interest under Section 7Q and damages under Section 14B, calculated on the period of delay. Deducting employee contributions without depositing them can also lead to prosecution.
What is UAN?
The Universal Account Number is a permanent number allotted to each employee that stays the same across jobs, allowing all PF accounts to be linked and transferred.
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