Once a business is registered under Employees’ Provident Fund (EPF), it must file PF returns and deposit contributions every month. These returns help the government track employee retirement benefits and ensure compliance with the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952.
PF filing is mandatory for all employers with 20 or more employees, and even for smaller companies that opt for voluntary PF registration.
Deduct 12% of the employee’s basic salary towards PF
Contribute 12% from the employer’s side (split between PF and pension)
Deposit contributions to the EPFO account before the 15th of every month
File monthly PF return (ECR – Electronic Challan cum Return) through the EPFO portal
Calculation of PF liability
Generation of ECR file
Online filing through the EPFO portal
UAN (Universal Account Number) update and linking
Updating new joiners and exits
Challan payment verification and record keeping
On or before the 15th of every month for the previous month’s payroll
Delays can result in penalties, interest, and legal action from EPFO
Employee salary sheet
UANs of employees
Attendance or leave data (for new exits or joinings)
Bank challan payment details
Proper monthly PF filing ensures employees’ retirement savings are secure and your organization remains compliant.
