EPF registration is mandatory for all establishments
Visit online EPFO portal https://www.epfindia.gov.in by selecting the option of “Establishment Registration”. Complete the details of employers such as the name of the establishment, address of the establishments, details of owner/employer, PAN of the employer, etc.:
Entities willing to get themselves registered under EPF & ESI both, can now through common registration facility available under which entity can get the EPF Code number and ESI Code number by filling the single application. http://registration.shramsuvidha.gov.in/
If an employer fails to get EPF employer registration, or indulges in false representation of facts to avoid PF payment, he shall be liable for a penalty of INR 5,000/-.
The contributions are payable on maximum wage ceiling of Rs. 15000/- monthly.
Monthly return is filed online through the establishment login by uploading the Electronic Challan cum Return (ECR) sheet and return is filed online with the 15th of succeeding month
ECR sheet can be downloaded through EPFO in the XML sheet that contains name & UAN of every employee registered with the establishment during the month for which return is filed.
Upon the late payment of EPF Challan, the following two penalties are applied
| Sl. No. | Period of Delay | Rate of Penalty (p.a) |
|---|---|---|
| 1 | Upto 2 Months | 5% |
| 2 | 2-4 Months | 10% |
| 3 | 4-6- Months | 15% |
| 4 | Beyond 6 Months | 25% |
ESI