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EPFO (Employee Provident Fund Organization) compliance

EPFO (Employee Provident Fund Organization) compliance refers to adhering to the rules and regulations set forth by the EPFO, a statutory body under the Ministry of Labour and Employment, Government of India. EPFO manages the Employees' Provident Fund (EPF), a social security scheme that provides retirement benefits to employees across various industries and sectors.

Here are the key details on EPFO compliance:

Employee Provident Fund (EPF) Registration:

Employers with 20 or more employees are required to register with the EPFO and enroll their eligible employees under the EPF scheme. Once registered, the employer receives a unique Establishment Code Number.

EPF Contribution:

Both employers and employees make contributions towards the EPF scheme. The current contribution rate is 12% of the employee's basic salary plus dearness allowance from both the employer and the employee. The contribution is deposited monthly to the EPFO.

Universal Account Number (UAN):

The EPFO issues a Universal Account Number (UAN) to each EPF member. The UAN remains constant throughout the member's career and helps in portability of EPF accounts when changing jobs.

EPF Challan Generation and Payment:

Employers are required to generate EPF challans online through the EPFO portal and make monthly contributions towards EPF on behalf of their employees. Payments must be made by the 15th of the following month.

EPF Returns Filing:

Employers must file monthly EPF returns providing details of contributions made for each employee. Annual returns must also be filed, detailing the total contributions made during the financial year.

Employee Pension Scheme (EPS):

A portion of the employer's EPF contribution is allocated towards the Employee Pension Scheme (EPS), which provides pension benefits to employees upon retirement or in case of disability.

EPF Withdrawals and Transfers:

Employees can withdraw their EPF accumulations under certain conditions such as retirement, resignation, or medical emergencies. EPF accounts can also be transferred when an employee changes jobs.

Compliance Inspections:

EPFO conducts inspections and audits to ensure compliance with EPF regulations. Employers must maintain accurate records of EPF contributions, employee details, and related documentation for inspection purposes.

Penalties for Non-Compliance:

Non-compliance with EPF regulations may lead to penalties, fines, and legal consequences. It's essential for employers to ensure timely and accurate compliance with EPF requirements to avoid penalties.

Consultation with EPF Experts:

Given the complexities of EPF regulations, employers may seek guidance from EPF experts or consultants to ensure proper compliance and adherence to EPF rules.

Overall, EPFO compliance is crucial for employers to fulfill their statutory obligations towards providing social security benefits to their employees. Adhering to EPF regulations ensures that employees receive retirement benefits and financial security during their working years and after retirement.

Documents required for obtaining EPFO Compliance

Business Registration Proof.

Address Proof.

GST Registration Certificate.

Copy of PAN Card.

Bank Account Details.


EPF Registration.

EPF Contribution.

EPF Returning FIles.

Documentation Assistance.

Compliance inspection.