PF Returns
This registration involves organisations to contribute a fixed amount towards Employee against their PF out of employee salary and wages.
Schedule a Call Back
Introduction: Employeesâ Provident Fund (EPF)
The Employee Provident Fund or EPF or PF is a saving plan introduced by government for the financial support after retirement. This is applicable for all salaried employees in India.
Employeesâ Provident Fund (EPF) is regulated under the Employees Provident Funds and Miscellaneous Provisions Act, 1952 and the authority which regulates this act is the Employees Provident Fund Organisation (EPFO). EPF is an advantage to the employees which will support them at the time of retirement. PF can be considered as a perk provided to employees by the employer over basic remuneration.
It is mandatory for all employers to register their entity under EPFO if they have 20 or more employers appointed in their organization.
Schedule a Call Back
Importance for registration
It is mandatory for all employers to register their entity under EPFO if they have 20 or more employers appointed in their organization.
This registration involves organisations contributing a fixed amount towards Employees against their PF out of employee salary and wages.
Employeesâ Provident Fund (EPF) is regulated under the Employees Provident Funds and Miscellaneous Provisions Act, 1952 and the authority which regulates this act is the Employees Provident Fund Organisation (EPFO). According to this act, if an employer or any organisation fails to get EPF registration or represents false of facts in order to avoid PF payment, then the employer shall be liable for a penalty of INR 5,000/-
Eligibility for Employeesâ Provident Fund (EPF)
- PF registration for Employer is mandatory -
- Required by all types of entities like private limited, proprietorships, partnerships etc.
- Mandatory for all organisations having employees of more than 20
- Government organisation under the Central government
- Factory having 20 or more people
Benefits for Employeesâ Provident Fund (EPF)
- Risk coverage for the employees
- The same PF account can be carried forward to another organisation
- Employee Deposit Insurance Scheme under which 0.5% of the salary is deducted from the life insurance premium.
- urgent availability of funds
- Covers pension
Documents Required for Employeesâ Provident Fund (EPF)
- PAN card of the company
- Certificate of Registration
- Copy of the cancelled cheque;
- Partnership Deed/ MOA and AOA/ LLP deed/ Society or Trust deed
- PAN card and Aadhaar Card of the Directors or Partners or Proprietor
- GST certificate
- List of the employees with date of joining
- Name of the bank and the Bankâs address where the entityâs bank account
- DSC
Registration Procedure for Employeesâ Provident Fund (EPF)
- Register the organization with EPFO, login details will be provided
- Register DSC
- Provide the Employerâs Details -
- First Name â name of the company same as mentioned in Income Tax Department
- Employer PAN
- Select user Name
- Mention a Hint Question/ Answer
- Enter PIN sent on the registered mobile number
- Activate E-mail link
PF Return Filing
It is mandatory to file the PF returns for all employers having PF registration on a monthly basis. Return filing by employers can be done through the Unified Portal. The PF return includes â Monthly return and Yearly returns.
- Monthly Return - 25th of every month
- Yearly Return - 30th of April
Monthly PF Returns-
The filing needs to be done on or before 25th of each month. Forms involved for the filing -
Form 2
Form 2 is filed for the purpose of declaring and nominating under the flagship schemes of the Employees Provident Fund and Employees Family Pension.
This form is required to be filed by an employee at the time of joining. This form is submitted along with Form 5.
This is divided into â
- Part A
- Part B
| Part A | Part B |
| Deals with Nominating the EPF recipient with the balance of account holder | Part B should contain the details of the nominee as already specified in Form A |
| Details to be included in for -NameAddressRelationship with subscriberAgeSum of money to be paid to the nomineeGuardian details in case of minor | In addition to it, details of the family members who are eligible to receive the children/widow pension must be furnished. |
Both sections are required to be signed or a thumb impression at the end of the section.
Form 5
This form includes the details of the employees who have recently join the company and want to enrol themselves into provident fund scheme. This form includes --
- Organisation name
- Organisationâs address
- Organisationâs code number
- Employeeâs account number
- Employeeâs name
- Husband/fatherâs name
- Employeeâs DOB
- Date of joining
- Work track record
The form is required to be filed and stamped by the employer.
Form 10
This form is filed to provide a monthly report along with the details of the employees who have enrolled under this scheme of provident fund. The details required to be added in this form -
- Account number of the employee
- Employee name
- Father/husbandâs name
- Service leaving date along with the reason
The form is required to be filed and stamped by the employer.
Form 12A
This form includes the details of the payments paid or contributed to the employeeâs account in a particular month.
Annual PF Return Filing-
These are to be filed once a year on or before 30th of April. These forms involve the filing of â
Form 3A
Known as a memberâs annual contribution card, Form 3A depicts the month-wise contributions made by the subscriber/member and employer towards E.P.F and Pension Fund in a particular year. The data is calculated for every member who is a part of the scheme. In addition to it, the scheme will include the following details:
- Account number
- Subscriberâs name
- Father/ husbandâs name
- Name and address of the company
- Contributionâs statutory rate
- If any voluntary contribution rate
The form is required to be filed and stamped by the employer.
Form 6A
This form is required to provide the consolidated data of the annual contribution statement along with the details of annual contributions of all the members of the organisation. The form is submitted with the details -
- Account Number
- Member/subscriberâs name
- D.A, wage, retaining allowance
- Employees contribution deducted
- Employers' contribution with EPF and Pension details
- Advance refund
The amount Remitted column of the form includes -
- Contribution month
- Remitted contribution which includes the advance refund
- Contribution of pension fund
- Contribution of EDLI
- Administration charges
- Aggregate contributions
Expertâs Advice â
Itâs really import for an organisation to provide the benefit of the âProvident Fundâ as it is considered as an advantage to the employees as it provides an opportunity to the employees with savings options. The PF registration is quite easy to get done but it is equally important to file the returns. You can take a expert's advice for the same. Feel free to contact Corpseed.
About the Author
Shamshad Alam
Head - Digital MarketingExperienced Digital Marketer with a demonstrated history of working in the Internet industry. He likes to write about the latest technology trends, Skilled in Digital Marketing likes. Search Engine Optimization, SMO, SEM, PPC, Content Writing, and, Designing, etc.
Related articles
EPFO Amnesty Scheme 2026: What It Means for PF Trusts and Employers
2026-10-14
Employees' Provident Fund (EPF) Scheme, 2026: Complete Guide to New EPF Rules, Eligibility, Contributions & Compliance
2026-07-06
Delhi Shops & Establishments Act 2026: What Every Worker Must Know Now?
2026-03-13
How to Apply for a Trade License: Everything You Need to Know
2025-09-02
Public Health Department NOC
2025-03-20
The Importance of Gumasta License for Business Operations
2025-02-13