GHR Consultancy

EPF Registration & Compliance

New establishment PF registration, digital signature setup, ECR challan filing, and UAN tracking.

What is Employee Provident Fund (EPF)?

The Employee Provident Fund (EPF) is a statutory social security and retirement benefits scheme managed by the EPFO. Under this scheme, the employee contributes a small portion (12% of basic + DA) of their monthly salary, and the employer matches the contribution. This fund accumulates interest over time and provides a significant lump-sum payout upon retirement, resignation, or disablement.

Establishment Applicability

The EPF scheme is mandatory for any establishment that employs twenty (20) or more persons.

Voluntary Coverage Section 1(4): An establishment employing less than 20 persons can also choose to be registered voluntarily under Section 1(4) if both the employer and employees mutually agree.

Eligible Wages: Employees drawing basic salary plus DA up to Rs. 15,000/- per month must be registered. Employees drawing above Rs. 15,000/- can be registered voluntarily through a joint declaration (Para 26(6) of the EPF Scheme) filed within 6 months of joining.

PF Contribution Breakdown

Contribution SourceStandard Rate
Employee Share (EPF)12.0%
Employer Share (EPF & EPS)12.0%
EDLI (Insurance Scheme)0.50%
EPF Administration Charges0.50%

UAN and Digital Signatures (DSC)

Universal Account Number (UAN): The EPFO provides a unique 12-digit UAN to every member. This UAN aggregates all PF accounts assigned to an employee by different establishments, allowing simple online transfers, KYC updates, and passbook checking.

Digital Signatures: Every employer must register a Digital Signature Certificate (DSC) or e-Sign with the EPFO portal to authorize ECR challans, approve claims, and execute employee transfer confirmations. We handle DSC setups and registration keys.

Required Registration Documents

To obtain a new EPF establishment code, the following documents are mandatory for verification:

  • PAN Card of the Proprietor / Company
  • Certificate of Incorporation / Partnership Deed
  • Lease Agreement / Property Tax Receipt
  • Bank Cancelled Cheque (with IFSC printed)
  • Digital Signature Certificate (DSC) of Authorized Signatory
  • List of Employees with Aadhaar and Salary Details

Filing Deadlines & Penalties

The monthly EPF contribution (both employer and employee shares) along with the ECR return must be filed and remitted online before the 15th of the succeeding month.

Delay in remittance attracts damages under Section 14B (ranging from 5% to 25% per annum based on delay period) and interest under Section 7Q (12% per annum calculated daily).

EPF Compliance FAQs

EPF Solutions We Provide

  • New Establishment EPF Registration (Obtaining Code)
  • Registration of existing and new employees in the EPF portal
  • Monthly ECR (Electronic Challan-cum-Return) preparation and challan filing
  • Digital Signature Certificate (DSC) registration and renewal
  • Generation of new UAN (Universal Account Number) and old UAN links
  • UAN activation support, passbook generation, and KYC seeding
  • Filing exit dates for employees exiting the firm
  • Guidance on transfer claims and online PF settlement requests
  • Maintenance of statutory registers and audit-ready records
  • Filing change particulars regarding management or ownership
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