EPF registration is mandatory for the organizations which has the total strength of more than 20 employees & can be done online.


Employees Provident Fund (EPF) is a scheme which is monitored by the Employees’ Provident Fund Organization (EPFO). In the year 1952, Provident Fund (PF)  or Employees Provident Fund (EPF) scheme was introduced under the Employee’s Provident Fund and Miscellaneous Act. Employees’ Provident Fund organization defines all the rules and regulation of it.

Ministry of Labor and Employment manages the activities of EPFO. An EPF is a scheme intended to offer benefits of social security to employees of a particular organization. It helps to build a stronger bond between the employer and employee. The benefits of EPF can be enjoyed by the employers only after following the set of guidelines and rules as laid out.

The benefit can only be availed after the registration of Employees Provident Fund (EPF).

EPF is a retirement benefit for an employee which is provided by the organization after their retirement. The employer and the employee  both makes a contribution to the Employees’ Provident Fund (EPF) ensuring the  social security benefits of the employees of a selected set of organization at the time of retirement or death.

A certain amount from the employee’s salary gets deducted and  then this amount gets submitted in EPF account. The EPF amount can only be claimed after retirement or death of an employee.

The registration of EPF is mandatory for the organizations which has the total strength of more than 20 employees. The registration of EPF can be done online.

The moment organization attains the strength of 20 employees then within one month from attaining the same will have to register themselves to EPF. Co-operative societies will register themselves if their employee strength is  50 or more.

All the  registered organizations will continue to be beneath the purview of the Act even when the employee strength falls below the specified limit.

Eligibility Criteria

Following are the eligibilty Criteria:

  1. A factory where the total number of  employees is 20 or more.
  2. An organization that has more than 20 persons as employee. In this case, the Central Government will define the class of such organization.
  3. An organization has been notified for the compulsory registration within 2 months, if the said organization has less than 20 workers.
  4. A company can opt for the voluntary registration option even if the total employee strength of the Company is less than 20.
  5. Both the employer and the employees of an organization have to jointly apply for Provident Fund Registration.
  6. Each employee is eligible for the rights of Provident Fund from the commencement of their employment. It is the responsibility of the employers to deduct and contribute in Provident Fund.
  7. The Provident Fund scheme is not applicable in Jammu and Kashmir region.

Benefits of Provident Fund Registration

Being a social security scheme, the benefits of Provident Fund (PF) or Employees’ Provident Fund (EPF) Registration are immense and some of the key benefits are as follows:

  • The amount deposited in the EPF account and the interest received on that amount is deemed to be tax free. If the amount is withdrawn after the maturity period or after the completion of 5 years from availing the scheme, then 100% tax is exempted on the EPF amount.
  • The amount deposited in the EPF or PF account cannot be easily withdrawn, as it requires lot of paper works,  hence it ensures savings. The amount provides long term financial security.
  • The EPF or PF amount provides a big help to all the retired employee/worker in the form of financial security after their retirement.
  • The amount can be withdrawn at premature stage also, if any emergency situation arises. The scheme provides such option for certain special cases.
  • The employer apart from making the contribution towards the PF fund, also makes the essential contributions towards the employee’s pension. This can be used by the employee after the retirement.
  • If any employee falls ill, die or in any other serious circumstances, the scheme of Provident Fund helps the employee’s dependent by covering the financial risks which they go through in such circumstances.
  • If the employee changes its job, then with the help of Universal Account Number (UAN), they can easily access their EPF or PF account. It is a one single account which can be carry forward even if the employee changes their job.
  • The employee who holds a PF account is also eligible for the insurance scheme which requires 0.5 %  deduction from their salary as the premium.

Required Documents

The different type of entity requires different documents for the PF registration. The details of which is mentioned as below:

A. For Proprietorship Firms
  • Name of the Applicant;
  • Firm’s PAN Card;
  • Proof of Identity such as Driving License, Passport, voter id card etc.
  • Address proof of the Firm;
  • Residential Address proof with phone number.
B. For Partnership Firm
  • Firm’s Registration Certificate;
  • Deed of Partnership;
  • Proof of Identity such as Driving License, Passport, voter id card etc.;
  • List of all Partners and their address proof.
C. For LLP/Company
  • Company or LLP Incorporation Certificate;
  • Company or LLP Memorandum of Association and Articles of Association;
  • Company’s/ LLP’s PAN card.
  • Members or Directors List;
  • Cancelled Cheque of Company/LLP;
  • Registered Address proof like rent agreement, water bill, electricity bill, telephone bill etc. must be in the name of the Company/LLP;
  • Director and /or authorized signatories Sample; 
  • Authorized applicant’s/Director’s Digital Signature Certificate;
  • In case of voluntary registration by an organization, then it is required to obtain Consent of the majority of employees.
D. For Society/Trust
  • Incorporation Certificate;
  • Memorandum of Association and other bye-laws;
  • PAN Card of the Society/Trust;
  • Address proof of President and Members. 
E. For Employees
  • Employees Name
  • Name of the Father
  • Joining Date
  • Birth date
  • Mobile Number
  • Residential Address proof
  • Nominee name
  • Grade and Salary
  • Designation
  • Identity Proof such as Aadhar Card,PAN Card etc.
  • Bank Account Number with IFSC Code
  • Other details of Employee
  • Signature
F. For other entities
  • Requirement of  first sale bill
  • Requirement of first purchase bill of raw material and machinery
  • Registration Certificate of GST
  • Bankers details
  • Requirement of record of a monthly employee strength
  • Requirement of Salary and wages register

EPF or PF Registration Steps

Following are Steps involved in EPF or PF Registration

EPF or PF registration can either be compulsory or voluntary depending upon the situation. The steps involved in EPF or PF registration is as follows:

Step 1: At first, the employer has to register the organization. To register the organization, they need to visit the official website of EPFO and there they have to select the option “Establishment Registration”.

Step 2: After selecting “Establishment Registration”, one will be directed to the next page, from there they have to download the manual. Before proceeding further, one must download the manual and read it properly.

Step 3: The next step is to click on the button called “Sign Up”

Step 4: After clicking the “Sign Up” button, a window will appear asking to enter the details like Name, Email address, Mobile Number and other mandatory details as required. After completing the detail sheet, one has to click “Sign Up” option after the applicant’s account will be created.

Step 5:  After completing the above step, an option will appear which says “Registration for EPFO-ESIC”. 

Step 6: Then after selecting the “Registration for EPFO-ESIC” a page will appear which shows you an option called ‘Apply for New Registration’. Clicking on that will give the applicant two options called ‘Employees’ State Insurance Act, 1948’ and ‘Employees’ Provident Fund and Miscellaneous Provision Act, 1952’, which is to be selected and then click on the ‘Submit’ button.

Further, it will lead you to enter the details like Establishment Details, Contacts, Contact Persons, Identifiers, Employment Details, Particulars of workers, Branch/Division, Activities, and Attachments.

Step 7: After submitting all the details correctly, you have to click on the “Submit” button for registration. After that a box will appear asking you to register Digital Signature Certificate (DSC) which is mandatory for a fresh application. 


At present, the EPF interest rate is 8.50%, which is tax-free. The EPF is the most safe and secure scheme introduced by the Government. The EPF account can easily be accessed even if the employee changes there job if they have the UAN. The registration process is also simple. Thus it is advisable to transfer the PF account at the time of changing the job and avoid the critical situation to withdraw the amount.

Frequently Asked Question's (FAQ’s)

Who is eligible for EPF of PF Registration?

An organization which has 20 or more employees are eligible for EPF or PF registration. 

What is the contribution made by the employer and employee in the Provident Fund account?

12% of basic salary is contributed by both the employer and employee towards the Provident Fund account.

Is it possible to contribute more than 12% in the PF account?

Yes, it is possible to contribute more than 12% in the PF account. It is known as Voluntary contribution.

What is difference between mandatory and voluntary registration?

Mandatory registration of PF is required when an organization has 20 or more employees. The Voluntary registration of PF can be done even if the organization does not have 20 or more employee. 

What is the minimum number of employee an organization is required to have for PF registration?

The minimum number of employee an organization is required is 20 or more for PF registration. This is the mandatory requirement. Even if the organization does not have 20 or more employee, they can opt for voluntary registration.

Can an EPF amount be withdrawn before maturity period?

Yes, an EPF amount can be withdrawn before the maturity period.

What is UAN?

The full form UAN is Universal Account Number. EPFO allots UAN. A unique 12-digit permanent number known as Universal Account Number (UAN) is allotted to the member. All PF accounts of a member are connected with his UAN. To avail online services through the EPF portal, on must UAN with Aadhaar and PAN.

What is EPF interest rate?

EPF interest rate is 8.50%.

Is Tax applicable on EPF interest?

No, the EPF interest rate is Tax free.


Edited by Minu Mishra

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