EPFO Registration for Employers in Delhi
Provident Fund registration is a statutory obligation, not a discretionary employee benefit, once your headcount crosses the prescribed threshold — and non-registration exposes an employer to penal interest, damages, and prosecution. Justsetu LLP determines your applicability, completes EPFO establishment registration with the required digital documentation, and sets up your UAN and payroll compliance mapping so contributions start correctly from day one.
What Is EPFO Registration?
The Employees’ Provident Fund Organisation (EPFO) administers a mandatory retirement savings scheme under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952. An establishment employing the prescribed minimum number of persons must register and contribute a percentage of eligible employees’ wages, matched by the employer, into the employee’s Provident Fund account, along with linked Pension and Insurance scheme contributions.
Applicability Threshold
Registration is mandatory for any establishment employing 20 or more persons. Once an establishment crosses this threshold and becomes covered, coverage continues even if the employee count subsequently falls below 20. Establishments with fewer than 20 employees can also register voluntarily.
Wage Ceiling for Contribution
The statutory wage ceiling for mandatory PF contribution is ₹15,000 per month (basic wage plus dearness allowance); employees drawing above this can still be covered by mutual agreement between employer and employee, or where the establishment chooses to cover all employees regardless of wage.
Documents Required
- PAN and incorporation/registration documents of the establishment.
- address proof.
- details of directors/partners/proprietor with PAN and Aadhaar.
- details of all employees (name, date of joining, wage, Aadhaar, bank account) for UAN generation.
- a cancelled cheque of the establishment’s bank account.
Process & Timeline
- Verifying applicability based on employee count and nature of establishment.
- Registering the establishment on the EPFO Unified Portal using the employer’s Digital Signature Certificate.
- Filing establishment and employee details, generating Universal Account Numbers (UAN) for eligible employees.
- Receipt of the PF Establishment Code, typically within a few working days of a complete application.
- Setting up monthly contribution computation and challan payment (ECR filing) going forward.
Fees & Contribution Rates
There is no government fee for EPFO establishment registration itself. Ongoing contributions are typically 12% of eligible wages from the employee, matched by 12% from the employer (split between EPF and EPS), though rates can vary for specific categories of establishments.
Why Justsetu LLP
We set up your PF compliance calendar (monthly ECR filing, annual returns) alongside registration, so nothing falls through the cracks once you have staff on payroll.
Frequently Asked Questions
Registration becomes mandatory once an establishment employs 20 or more persons; smaller establishments may register voluntarily.
₹15,000 per month (basic wage plus dearness allowance); employees above this ceiling can be covered voluntarily.
Generally 12% of eligible wages from the employee and a matching 12% from the employer, split between the Provident Fund and Pension Scheme, though certain categories of establishments have different rates.
The Universal Account Number is a unique, portable identifier linked to an employee’s PF account that stays the same across employers throughout their career, enabling easy transfer and withdrawal.
No, once an establishment is covered under the EPF Act, it remains covered even if the number of employees subsequently falls below the threshold.
Employers face penal damages and interest on delayed contributions under the Act, and continued non-compliance can lead to prosecution and recovery proceedings by the EPFO.
Yes, voluntary coverage is permitted and often chosen by smaller establishments wanting to offer PF as an employee benefit.
Employers must file the Electronic Challan-cum-Return (ECR) every month, reporting employee-wise wages and contributions, and deposit the contribution by the prescribed due date.
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