PF Registration Online for Employers with EPFO

Provident fund, or PF, is a compulsory savings scheme for salaried workers. The employee and the employer both pay a fixed share of wages into the employee's account every month. The money earns interest and is paid out on retirement, on leaving a job in some cases, or for approved needs like a house or illness.

EPFO runs three schemes together. Registration covers all three at once:

• Employees' Provident Fund (EPF): the savings account that builds up for each employee.
• Employees' Pension Scheme (EPS): a monthly pension after 58, funded from part of the employer's share.
• Employees' Deposit Linked Insurance (EDLI): life cover paid to the family if a member dies in service.

When an employer registers, EPFO allots an establishment ID, often called the PF code. It has 15 characters: letters for the state and the EPFO office, then numbers for your establishment and an extension. Every payment, return and inspection is linked to this code.

Each employee gets a Universal Account Number (UAN). The UAN stays the same for life. When a person changes jobs, the new employer links a fresh member ID to the same UAN. So PF registration has two layers: one code for the business and one UAN for each worker.

All of this happens online on the EPFO employer portal. You never need to visit an EPFO office for the basic registration.

PF becomes compulsory for an establishment that employs 20 or more persons. The Code on Social Security, 2020 says this in its First Schedule for Chapter III, the provident fund chapter. The old EPF and MP Act, 1952 had the same number in Section 1(3), for factories in listed industries and for notified establishments like shops, offices and service firms.

How to count your 20

• Count everyone you employ on any day, whether paid monthly, daily or by piece rate.
• Include workers supplied by a contractor, if they work for your business.
• Include staff earning above the wage ceiling. They count towards the 20, even if they need not join the fund.
• Count all branches and units of the same establishment together.

When the duty starts

The legal duty starts on the day your headcount first reaches 20. Contributions are due from that day, not from the day you apply. If you register late, EPFO can work out dues for the past months and add interest and damages.

Once covered, always covered

Coverage does not end if your staff later drops below 20. Section 1(5) of the 1952 Act said so, and Section 1(8) of the Code keeps the rule. You keep paying for eligible staff even with five or ten people on the rolls.

A business with fewer than 20 employees can still join EPFO. The employer and a majority of the employees must agree and apply. Section 1(4) of the 1952 Act allowed this. Under the Code, Section 1(5) lets the Central Provident Fund Commissioner extend the PF chapter to such an establishment.

Why a small employer may choose PF

• To hire people who want PF as part of their salary package.
• To match the offer of larger competitors for skilled staff.
• To prepare early, if you expect to cross 20 people soon.
• To give staff pension and insurance cover through EPS and EDLI.

Voluntary coverage is not a trial. Once you are in, the same monthly duties and penalties apply as for any covered employer. So decide after a clear look at the cost. The standard rate is 12%. Under section 16 of the Code, a lower 10% rate applies only where the Central Government notifies it, so we confirm your rate first.

Our tax experts can work out the yearly cost for your current payroll before you apply. That way the decision is based on real numbers.

Once your business is covered, every eligible employee must be enrolled from the day they join. The wage ceiling decides who is eligible on a compulsory basis.

The wage ceiling is now ₹25,000

The Union Cabinet raised the ceiling for compulsory EPFO membership from ₹15,000 to ₹25,000 a month on 16 September 2026, with effect from 17 September 2026. The ₹15,000 figure had stood since September 2014. See the Labour Ministry note on the Cabinet decision for the details.

• Wages up to ₹25,000 a month: membership is compulsory.
• Wages above ₹25,000 when the person first joins: the employee is an excluded employee. Joining is optional, by choice of the employee and employer.
• Existing members whose pay later rises above the ceiling: they stay members. Their PF continues.

Other groups to watch

• Contract workers: the contractor should cover them. If the contractor fails, the principal employer can be made to pay.
• Apprentices: those engaged under the Apprentices Act, 1961 are generally not treated as employees for PF.
• International workers: foreign nationals working in India are covered under special rules, unless a social security agreement with their country exempts them.
• Directors and partners: a working director on salary can be an employee. A partner or proprietor drawing profit is not.

Staff now inside the new ceiling

Some of your current staff may earn between ₹15,001 and ₹25,000 and were never enrolled, because they were above the old limit. The PIB note says those excluded only for that reason can now be enrolled. Review this group in your next payroll run and add them from the right month. Ask each one for their old UAN, if any, before creating a new one.

Getting this list right on day one avoids the most common EPFO inquiry, which is about staff who were left out.

Contributions are calculated on wages. The standard rate is 12% from the employee and 12% from the employer. The employer's share is then split between the three schemes. The employer also pays small charges on top.

Worked example: ₹20,000 wages, under the ceiling

• Employee share: 12% = ₹2,400, cut from salary.
• Employer share: 12% = ₹2,400. Of this, ₹1,666 goes to EPS (8.33%) and ₹734 to EPF.
• EDLI: 0.50% = ₹100.
• Admin charges: 0.50% = ₹100, but the minimum for the establishment is ₹500 a month in total.

When wages of ₹40,000 cross the ceiling

This employee joined earlier and is an existing member. The employer may limit contributions to the ₹25,000 ceiling. Then the employee pays ₹3,000. The employer pays ₹3,000, of which about ₹2,083 goes to EPS and about ₹917 to EPF. If both agree to contribute on full pay, PF is worked out on ₹40,000, but the pension share still follows the ceiling.

A lower rate of 10% applies only to establishments that the Central Government notifies. The employer can never cut its own share from the worker's pay. Section 12 of the 1952 Act barred this, and the same principle continues under the Code.

The base for PF used to be basic wages plus dearness allowance and retaining allowance. Many employers kept basic pay low and paid the rest as allowances. That cut their PF cost.

The Code changed the definition. Section 2(88) defines wages to include basic pay, dearness allowance and retaining allowance. It leaves out items such as house rent allowance, overtime, bonus, conveyance and the employer's own PF share. But there is a check: if the excluded items add up to more than half of total pay, the excess is added back into wages.

Example of the 50% rule

So a salary built mostly from allowances will now attract more PF. Review your salary structure before your first ECR under the new scheme. We flag such cases when we set up your payroll data, so your deductions are right from the start.

For employees

• A disciplined savings pot, built from both their own and the employer's money.
• Interest declared each year by EPFO on the balance.
• A pension under EPS after the required years of service.
• Life cover for the family under EDLI if the member dies while in service.
• One UAN that moves with them from job to job, so the balance is never lost.
• Online claims, transfers and passbook through the member portal and the UMANG app.

For employers

• Legal compliance, which protects the owners and directors from prosecution.
• A stronger offer when hiring. Many candidates ask about PF before salary.
• The employer's share is a business expense for income tax, if paid on time.
• Eligibility for government employment incentives that are paid through EPFO, such as the Pradhan Mantri Viksit Bharat Rozgar Yojana, which offers employers up to ₹3,000 a month for each additional job kept for at least six months, for jobs created from 1 August 2025 to 31 July 2027.
• Clean records for due diligence when you raise funds, take a loan or sell the business.
• Eligibility to bid for tenders and vendor contracts that ask for a PF code.

For a business with 20 or more people, PF is not optional. But even then, a well-run PF account is a selling point when you hire and retain staff.

PF is one of several employer registrations. Most businesses that hire staff also need some of these:

• ESI: health insurance and cash benefits for staff within the ESIC wage limit, compulsory from 10 employees. See our ESI registration page.
• Shop and Establishment registration: the state licence for shops, offices and commercial premises. See Shop Act registration.
• Professional tax: a state tax on employment that the employer deducts from salary in many states. See professional tax registration.

Which mix you need depends on your state, headcount and premises. Our business licences guide compares them side by side. This page covers only PF in full depth.

EPFO asks for scanned copies in PDF. Keep them clear and in the business's legal name.

Common to all

• Address proof of the premises: electricity bill, property tax receipt or rent agreement.
• Bank details: cancelled cheque or bank statement in the business name.
• Class 3 digital signature (DSC) of the authorised signatory, or Aadhaar e-sign where the portal allows it.
• Email ID and mobile number for the establishment.
• GST certificate, if registered.
• Date of setting up and the date your headcount reached 20.
• Main business activity, to pick the right industry code.

For each employee

• Aadhaar number with linked mobile.
• PAN and bank account with IFSC.
• Date of birth, date of joining and monthly wages.
• Existing UAN, if they had PF in an earlier job.
• Nominee details for the family.

1. First call: our tax expert checks your headcount, date of coverage, wage structure and entity type. We confirm whether PF is compulsory or voluntary for you.
2. Document check: you share scans on WhatsApp or email. We check names, PAN, address and the DSC before filing, because a mismatch is the main cause of rejection.
3. Employer sign-up: we create the employer login on the EPFO portal, using the business PAN and the signatory's details.
4. Application: we fill in the establishment details, owners, branches, activity code and the date of coverage. The authorised signatory signs with DSC or e-sign.
5. Code allotment: EPFO issues the establishment ID and a login for the employer portal. We share the code and the registration letter with you.
6. DSC registration: we register the signatory's DSC on the employer portal, which is needed to approve KYC and returns.
7. Employee UANs: we link existing UANs and help create new ones after Aadhaar verification.
8. First ECR: we prepare the first Electronic Challan cum Return, show you the amount, and you pay online through net banking.

Older guides send employers to the Labour Ministry's Shram Suvidha Portal, which earlier handled this application. Today we file it on the EPFO employer portal itself.

You get a short note on the monthly cycle after that: what data we need from you, by which date, and what you will pay.

Times are typical, not promised. EPFO's own processing can vary by region and by season. We track the application and reply to any query the same day we receive it.

If you are already late, do not wait for a perfect file. Register first, then sort out the past months with our help. Interest and damages grow every month.

EPFO charges no fee for registering an establishment. The application on the portal is free of government charges. The money you pay EPFO later is contribution and charges on wages, not a registration fee.

Check rates and circulars on the EPFO website. Any site that asks for a government fee to register your establishment is not EPFO.

TaxCaller's fee for PF registration starts at ₹1,999 + GST. Government charges, contributions and the DSC cost are paid separately at actual. We keep the two apart on every invoice.

What our fee covers

• A free first call to check whether PF applies and from which date
• Document review and the online application
• Establishment ID, employer login and DSC registration
• Replies to routine EPFO queries on the application
• A short guide to your monthly PF cycle

What is charged separately

• Monthly ECR filing and payroll work, unless you choose a plan that includes it
• Past-period dues, interest and damages, and replies to EPFO inquiries for earlier months
• DSC purchase, if needed

We share the full fee in writing on the first call. You pay only after you agree to it. Plans are listed in the pricing section of this page.

Registration is the start. The real work is monthly, and it runs as long as the business is covered.

The ECR by the 15th

Each month you file an Electronic Challan cum Return (ECR) on the employer portal. It lists each member's wages and contributions. The portal then creates a challan, which you pay online. Both must be done within 15 days of the close of the month. So wages for October are due by 15 November.

Joining and leaving

• Enrol each new eligible employee in the month they join. Link the existing UAN or create a new one.
• Mark the date of exit when someone leaves, with the reason. Without it, they cannot withdraw or transfer their money.
• Approve transfer requests when a new joiner moves an old PF balance.

KYC and approvals

Employees seed Aadhaar, PAN and bank details. You approve them on the portal with the registered DSC. Clean KYC means faster claims and fewer complaints from staff.

Records to keep

• Wage registers and attendance, linked to the ECR figures
• Nomination forms and joining declarations
• Payment proofs for every challan
• Contractor PF challans for any contract labour

If your business has 20 or more staff, you may also need ESI, TDS on salary and professional tax. Our TDS return filing service handles quarterly salary returns. Our accounting and bookkeeping team can keep payroll and PF entries in one set of books.

EPFO treats delay seriously. Interest and damages are added for each month of delay, and non-payment can lead to prosecution.

Before 14 June 2024, damages under paragraph 32A of the EPF Scheme went up in slabs from 5% to 25% a year. Defaults from that date carry the flat 1% a month.

Settling old damages disputes

EPFO notified the VISHWAS, 2026 scheme on 29 June 2026, as part of the EPF Scheme, 2026 (G.S.R. 525(E)). It lets employers settle damages disputes for defaults before 14 June 2024 at 0.25% to 1% a month, if the interest under Section 7Q or Section 127 is paid in full. It runs for six months from notification, so until about the end of December 2026. See the PIB release on VISHWAS and AMNESTY 2026.

• Wrong date of coverage: showing the application date instead of the day the 20th person joined. EPFO later finds the gap through inspection.
• Name mismatch: the business name in the application differs from PAN or the incorporation certificate.
• DSC trouble: an expired DSC, or one in a name that does not match the signatory's PAN.
• Leaving out staff: skipping contract workers, trainees who are not statutory apprentices, or staff in branches.
• Ignoring the new ceiling: treating people earning ₹15,001 to ₹25,000 as excluded after 17 September 2026.
• Low basic pay: not applying the 50% rule under the Code, which leaves PF short every month.
• Duplicate UANs: creating a new UAN for someone who already has one, which blocks transfers and claims.
• Late exits: not marking exit dates, which keeps former staff stuck.
• Cash wages: paying wages in cash with no records to support the ECR.

Each of these can lead to a query, a 7A inquiry or a damages notice. A careful start costs less than a cleanup later.

This year brought major PF changes. Here is what applies now, with official sources.

The PIB release of 21 November 2025 explains the Codes in brief. The PIB release on the new wage ceiling explains how existing members and new joiners are treated under the ₹25,000 ceiling.

What did not change

• The 20-employee threshold for compulsory PF.
• The voluntary route for smaller employers.
• The 12% standard rate and the 15-day deadline for monthly payment.
• No government fee for registration.

Some state rules under the Code are still being finalised. Where the appropriate government is the state, rules can differ. We check the rule that applies to your establishment before filing.

A company incorporated through the SPICe+ form gets its EPFO registration number along with incorporation. Many founders do not notice it until a notice arrives. If you formed your company through our company registration service, check the certificate pack for the PF number. The deposits start once the law applies or you opt in.

Startups

Startups with fewer than 20 people do not need PF by law. But many offer it to attract talent. If you plan rapid hiring, register before you cross 20. It is simpler than registering in a hurry later.

Several branches or states

One establishment ID can cover all branches. Each branch can get a sub-code if you want separate returns. PF is a central scheme run by EPFO, so the same Code and scheme apply in every state. We map your branches before filing, so each staff member sits under the right code.

Contractors and manpower firms

A contractor that supplies staff must have its own PF code. The principal employer should collect proof of the contractor's monthly PF deposits. Without it, the principal employer can be held liable.

Your business will change over the years. EPFO records must keep pace, or notices go to the wrong place and the wrong people.

Changes you must report

• New registered address or a move of the main office
• Change of directors, partners or the proprietor's legal heir
• A new authorised signatory, with a fresh DSC registration
• New branches that need sub-codes
• Change in the bank account used for payments

Most of these are made online from the employer login. Some need a request letter to the EPFO office, signed by the employer. Keep the old and new proofs ready, such as a board resolution or an amended partnership deed.

Change of ownership

When a business is sold or transferred, the PF dues do not vanish. The new owner and the old owner can both be held liable for dues up to the date of transfer. So check the PF account before you buy a business. Ask for ECR copies, challans and any pending inquiry notices.

When the business closes

Section 3 of the Code lets an establishment that is closing apply to cancel its registration. Before you apply, pay all dues, mark exits for every member and help staff with their claims or transfers. A PF code that stays open with no returns can draw notices for years. If you simply stop paying, EPFO may assume the business still runs.

We handle address and signatory changes, sub-codes and closure applications as part of our ongoing support. Tell us early, and the update goes in before the next return.

• Working with businesses since 2018, from our office in Ghaziabad and online across India.
• Our tax experts handle PF along with GST, TDS and income tax, so your payroll and tax data match.
• Pages and processes reviewed by Abhinay Rai, Advocate.
• Clear fees: our fee + GST, with government charges and contributions shown separately.
• One contact person for registration and the monthly cycle.

Other payroll and tax help

• ESI registration for staff within the ESIC wage limit
• Shop Act registration for your premises
• Professional tax registration in states that levy it
• TDS return filing for salary and vendor payments
• Accounting and bookkeeping including payroll entries
• GST registration if your turnover needs it

Have a question first? Contact us for a free first call.