EPF Registration — Post-Registration Compliance Guide
Once your EPF registration with the Employees' Provident Fund Organisation (EPFO) is complete in India, maintaining strict adherence to statutory timelines becomes critical for business continuity. This guide outlines mandatory monthly obligations including Form 6A submission by the 15th of every month and challan filing via the Unified Portal before the due date. Failure to comply can result in late fees under Section 7D and interest penalties that compound over time.
Before you start
- Valid EPFO Establishment Code (UAN) assigned after registration
- Accurate employee-wise monthly salary breakup including basic, DA, and allowances
- Bank account details for employer contribution remittance linked to the UAN
Step-by-step
Verify Employee Eligibility Monthly
Ensure all employees earning up to ₹25,000 per month are included in your payroll. Verify that new hires joining mid-month are accounted for correctly regarding the pro-rated contribution rules applicable under EPF Act 1952.
Prepare Form 6A Data
Generate or download Form 6A from the employer's portal. This form details contributions made by both employers and employees for each employee, ensuring accurate deduction records are maintained before submission.
File Challan via Unified Portal
Submit the challan through the EPFO Member Registration Portal (MRP) or Unified Portal. Ensure payment is made online to avoid rejection; physical cash deposits are no longer accepted for monthly remittances.
Obtain Form 6A Acknowledgement
After successful submission, download and retain the acknowledgement receipt of Form 6A. This serves as your primary proof of compliance during EPFO audits or inspections by labour officers.
Process Withdrawal Claims (Form 31/31B)
For employees leaving employment, process their withdrawal claims using Form 31 for full settlement. Ensure the employee has submitted a valid claim form and that you have verified their bank account details via UAN.
Handle Transfer Requests (Form 19/20)
If an employee requests transfer of funds to another establishment, process Form 13 for new registration or direct fund transfer. Verify the receiving employer's status before initiating any inter-EPFO transfers.
Annual Return Filing (Form 5)
File your annual return using Form 5 within thirty days of March 31st each year. This comprehensive report details total contributions, employee changes, and compliance status for the preceding financial year.
Common mistakes to avoid
- Failing to file challans by the 26th day after month-end, incurring late fees under Section 7D.
- Incorrectly calculating pro-rated contributions for employees joining mid-month without adjusting basic salary limits.
- Neglecting to update employee bank details leading to failed claim settlements and delayed payments.
Frequently asked questions
What is the exact deadline for filing EPF challans?
Challans must be filed by the 26th day of the following month after the due date. For example, contributions for March are due on April 30th (or May 1st if a holiday falls), and the challan deadline is typically June 5th.
Can I pay EPF via NEFT/RTGS manually?
No, manual payments are no longer accepted. You must generate an online challan on the Unified Portal or use a designated bank branch with authorized mandate to ensure instant credit and valid acknowledgement.
Are there penalties for late filing in 2026?
Yes, under Section 7D of the EPF Act, you may face interest charges ranging from ₹50 to ₹100 per day on unpaid contributions. Additionally, Form 6A must be filed within ten days after month-end.
How do I handle employees earning above ₹24,000?
Employees with gross salary exceeding the threshold are not required to contribute under EPF. However, you can voluntarily register them if desired; their contributions will be treated as employer-only unless they opt in.
What documents are needed for Form 19 withdrawal?
The employee must submit a signed claim form along with KYC details (PAN, Aadhaar) and bank account information. As an employer, you need to verify these before forwarding the request via UAN portal.
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