# PF Registration & Monthly Returns

> An establishment must register with EPFO once it employs 20 or more persons, and can register voluntarily below that. Employer and employee each contribute 12% of wages for covered employees, paid monthly through the electronic challan-cum-return (ECR) by the 15th of the following month. The statutory wage ceiling was raised to ₹25,000 a month from 17 September 2026.

Practice: Labour Law & HR Compliance — https://www.industax.com/services/labour-hr/

Late PF payment carries damages and interest, and the employer's share paid late isn't deductible for income tax. Employees' contributions deposited after the due date are also disallowed under Section 36(1)(va), so deadlines matter for both EPFO and tax.

We register the establishment, generate and link UANs with Aadhaar, file ECRs, process transfers and withdrawals, and respond to EPFO inspections.

## Key facts

| Item | Detail |
| --- | --- |
| Mandatory at | 20 employees |
| Contribution | 12% employee + 12% employer of wages |
| Wage ceiling | ₹25,000 a month from 17 Sep 2026 |
| Due date | 15th of the following month |
| Late deposit | Damages + interest; tax disallowance |

## Who needs this

- Employers reaching 20 employees
- Startups registering voluntarily
- Employers with PF defaults to fix

## What's included

- EPFO registration
- UAN generation and KYC
- Monthly ECR filing
- Inspection support

## Documents

- Entity registration and PAN
- Employee details and Aadhaar
- Salary register
- Bank details

## Process

1. **Register** — Establishment registered with EPFO.
2. **Enrol** — Employees' UANs linked.
3. **File** — ECR and payment every month.

## FAQs

### Can a company with fewer than 20 employees register for PF?

Yes, voluntarily, with the agreement of the employer and majority of employees. Once registered, the obligation continues even if headcount falls.

### Are employees earning above the wage ceiling covered?

Existing members continue; new joiners earning above the ceiling are 'excluded employees' and need not be enrolled, though many employers enrol them by policy.

### What happens if PF is paid late?

EPFO levies damages (on a sliding scale) and interest, and the late employee contribution isn't deductible for income tax.

## Official sources

- EPFO Employer Portal: https://unifiedportal-emp.epfindia.gov.in/
- Ministry of Labour & Employment — Labour Codes: https://labour.gov.in/

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Canonical page: https://www.industax.com/services/labour-hr/pf-registration
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.