The Employees' Provident Fund (EPF) is a mandatory retirement-savings scheme. Any establishment employing 20 or more people must register with the EPFO and deduct and deposit PF contributions.
This guide explains when EPF registration is mandatory, the contribution rates, and monthly compliance.
What is EPF Registration for Employers?
Under EPF, both employer and employee contribute 12% of basic wages (plus DA) each month. The employer registers on the EPFO Shram Suvidha portal and files a monthly Electronic Challan cum Return (ECR).
Smaller establishments can also register voluntarily.
| Threshold | 20 or more employees |
|---|---|
| Employee contribution | 12% of basic + DA |
| Employer contribution | 12% (split between EPF and EPS) |
| Monthly filing | ECR by the 15th |
Frequently asked questions
Is EPF mandatory for all businesses?
It becomes mandatory once you employ 20 or more persons; below that you can register voluntarily.
What is the EPF contribution rate?
12% of basic wages plus dearness allowance from both the employee and the employer.