Enrol your establishment with EPFO under the EPF Act 1952 and give your team a retirement corpus, lifelong pension and life cover. Regikart's CA and CS team handles establishment registration, UAN generation and monthly ECR compliance - starting at Rs 5,999.
Last updated
28 May 2026
EPF at a glance
Retirement, pension and insurance
20+
Employees - mandatory threshold
24%
Total PF contribution (12% + 12%)
Rs 15,000
Statutory wage ceiling
30 days
Window to register once applicable
Reference card
PF registration at a glance
| Governing law | Employees' Provident Fund and Miscellaneous Provisions Act, 1952 |
| Administered by | EPFO, Ministry of Labour and Employment |
| Mandatory at | 20 or more employees (Section 1(3) of the EPF Act) |
| Wage ceiling | Rs 15,000 a month - pension contribution capped here |
| Contribution | Employee 12% + Employer 12% of basic plus DA (employer split: 3.67% EPF + 8.33% EPS) |
| Monthly deposit | ECR + contribution by the 15th of the following month |
| Registration code | EPF establishment code issued by EPFO; each employee gets a UAN |
The 30-day registration window is short, and the 20-employee count sweeps in contract workers most founders forget. Two reasons most employers register late - and pay 7Q interest and 14B damages for it.
Once you cross 20 employees, registration is due within 30 days under Section 1(3). Waiting until an EPFO inspection invites backdated demands for the whole period, plus 7Q interest and 14B damages on every wage cycle missed.
The 20-employee count includes permanent, contract, casual and temporary workers - not just direct payroll. Excluding contract staff is the single most common applicability mistake we surface during compliance audits.
EPF is not just a deduction. It builds a retirement corpus (EPF), a lifelong pension via EPS and a life cover via EDLI - a genuine retention tool that signals you are a serious employer.
An establishment that crosses 20 generally stays covered even if headcount later falls below 20. Voluntary registration below the threshold is also allowed, and many growing teams use it as a hiring asset.
Coverage is establishment-wide once triggered, and the headcount goes wider than direct payroll. Selective enrolment is one of the most commonly cited findings in EPFO inspection reports.
Important: Registration is due within 30 days of crossing 20 employees. Once covered, an establishment generally stays covered even if headcount later falls below 20. Confirm true headcount before delaying.
From applicability assessment to inspection-ready vaults - we take the brief once and run every cycle on autopilot.
01
Day 1Verify true headcount including contract and casual workers. Confirm 20+ trigger or choose voluntary registration. Lock the date the threshold was crossed for the 30-day clock.
02
Days 1 - 2Collect establishment PAN, certificate of incorporation or registration, premises address proof, cancelled cheque, digital signature of authorised signatory and the employee list with wages and Aadhaar.
03
Days 2 - 3Register the establishment on the EPFO Unified Portal and the Shram Suvidha unified Shram Suvidha portal. File the online application with DSC verification of the authorised signatory.
04
Days 3 - 5Once details are validated, EPFO issues an EPF code number for the establishment. This becomes your user ID for all UAN generation, ECR filing and contribution deposits going forward.
05
Days 5 - 7Create and link a Universal Account Number for every eligible employee. UAN stays with the employee across jobs - we link Aadhaar, PAN and bank to make it portable from day one.
06
By 15thApply 12 percent employee + 12 percent employer on basic plus DA, split correctly between EPF and EPS, plus EDLI and admin. Generate the ECR (Electronic Challan cum Return) and deposit by the 15th.
Crossed 20 employees recently?
Get PF set up the right way.
We assess, register, generate UANs and set up your monthly ECR cycle in one engagement. First consult is free.
We send a checklist customised to your headcount and industry on engagement. Here is the baseline list.
Establishment-level
Employee-level
Director and operations
The employee's 12 percent goes into one bucket. The employer's 12 percent is split between provident fund and pension, with EDLI and admin charges added on top of payroll cost.
| Component | Rate | Notes |
|---|---|---|
| Employee to EPF | 12 percent of basic + DA | Deducted from salary |
| Employer to EPF | 3.67 percent of basic + DA | Goes to the provident fund |
| Employer to EPS (pension) | 8.33 percent, capped at Rs 15,000 | Max about Rs 1,250 a month |
| EDLI (insurance) | 0.50 percent, capped at Rs 15,000 | Employer cost |
| Administration charge | 0.50 percent | Employer cost |
Note: for FY 2025-26 the EPF interest rate is 8.25 percent a year. The employee's contribution can qualify for deduction under Section 80C, subject to the old tax regime and the overall Rs 1.5 lakh limit.
EPF combines a retirement corpus, lifelong pension and life cover with portability across jobs - one of the most valuable statutory benefits in Indian employment.
The employee's 12 percent plus 3.67 percent from the employer accumulates a tax-free retirement corpus, earning the EPF interest rate notified each year - 8.25 percent for FY 2025-26.
The 8.33 percent employer share to the Employees' Pension Scheme funds a pension on retirement after 10 years of service. The pension part is capped at the Rs 15,000 wage ceiling.
The 0.50 percent EDLI cover provides a lump sum to nominees in case of death in service - up to Rs 7 lakh - at no cost to the employee.
The employee's 12 percent contribution qualifies for deduction under Section 80C (old tax regime) within the overall Rs 1.5 lakh limit. EPF interest and maturity proceeds remain largely tax-free.
The Universal Account Number stays with the employee across jobs. Transfers between employers are now seamless online - no paper Form 13 chase.
Members can avail partial advances for housing, medical, education and marriage, and full withdrawals on retirement or unemployment over 2 months - rules-based and processed online.
From first registration to inspection support, every touchpoint of your EPF compliance lives with our payroll desk.
Each one is avoidable, each one is expensive, and each one shows up in EPFO inspection reports across industries.
Waiting past 30 days invites backdated demands for contributions, interest under Section 7Q at 12 percent per annum and damages under Section 14B for the entire period since the threshold was crossed. We register on time once you cross 20.
The count includes contract and casual staff deployed at your premises. Many founders count only direct payroll and register late. We assess true headcount including contractor deployments before applicability is locked.
PF is on basic plus DA, not gross or CTC. Splitting wages into special allowances to reduce the PF base has been ruled by the Supreme Court (Vivekananda Vidyamandir, 2019) and is no longer safe. We compute on the correct base.
Late deposit attracts interest at 12 percent under Section 7Q and damages under Section 14B that scale with the delay. Once-a-year catch-ups are a recipe for assessments. We file and deposit by the 15th every month.
The Code on Social Security 2020 changes how wages are defined for PF. Wage structures that worked under the EPF Act alone may need restructuring. We review the wage definition during onboarding.
Registering with EPFO is free. The real cost is the ongoing employer contribution and admin charges; the Regikart professional fee covers registration and monthly compliance.
| Service | Fee |
|---|---|
| Government registration on EPFO portal | Free |
| Regikart professional fee for PF registration | Rs 5,999 onwards |
| Monthly ECR filing and PF compliance | Rs 1,499 onwards / month |
| PF + ESIC + payroll compliance bundle | Rs 2,499 onwards / month |
All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.
Both are statutory payroll registrations. Threshold, wage base, rate and purpose are different - employers usually research both together.
| Point | PF (EPF) | ESI |
|---|---|---|
| Governing law | EPF & MP Act 1952 | ESI Act 1948 |
| Mandatory at | 20 or more employees | 10 or more (20 in some states) |
| Wage basis | Basic + DA, ceiling Rs 15,000 | Gross wages, limit Rs 21,000 |
| Employee share | 12 percent | 0.75 percent |
| Employer share | 12 percent (3.67% EPF + 8.33% EPS) | 3.25 percent |
| Purpose | Retirement, pension, insurance | Medical and cash benefits |
| Code | EPF establishment code + UAN | 17-digit ESI code + IP number |
| Recurring event | Frequency and date |
|---|---|
| Apply for EPF registration on portal | Within 30 days of crossing 20 employees |
| Receive EPF establishment code | Usually within a few working days |
| Generate UAN for every new employee | Within the joining month |
| File monthly ECR and deposit contribution | By the 15th of the following month |
| Reconcile annual interest credit | Once a year - usually mid-FY |
| Handle KYC, transfers and withdrawal claims | Continuous - on member request |
| Respond to EPFO inspection or 7Q/14B notice | Within the timeline mentioned (usually 7 to 15 days) |
Founders across IT, logistics and manufacturing who registered with EPFO through our payroll desk - and what changed.
We crossed 20 in November and were dragging our feet on PF. Regikart did the assessment, registered us with EPFO, generated UANs and got the first ECR out within 30 days. Clean docs, fixed price, no nasty surprises.
R. Sharma
Founder, Logistics SaaS, Delhi
26 employees
Our previous consultant had structured wages around the old PF base. Regikart restructured the wage definition under the Labour Codes, dealt with a 14B damages notice and stabilised our monthly ECR cycle. Worth every rupee.
M. Iyer
Finance Head, Manufacturing, Pune
180 employees
PF plus ESIC plus payroll under one engagement is the cleanest setup we have had. We get one monthly compliance report, one invoice, and we have not missed a 15th since onboarding.
K. Bose
HR Head, IT Services SME, Kolkata
42 employees
Most PF registrations are handled by junior executives who treat it as a portal upload. Regikart's payroll desk is run by qualified CAs and CSs with statutory-payroll specialism.
Every registration and ongoing filing reviewed by a qualified professional. Our payroll desk under CA Deepak Jaiswal handles PF, ESIC and professional tax for over 200 active payroll mandates.
Headquartered in Kolkata with operational offices in Delhi, Gurugram and Pune. Local handling for EPFO regional offices and state labour departments across multiple jurisdictions.
From 20-person SMEs to 400-person manufacturing units across IT, manufacturing, logistics, retail and healthcare. We know the regional EPFO office quirks.
Every client gets a digital compliance vault with the EPF code letter, all monthly ECRs and challans, UAN-Aadhaar linking proof and notice responses - inspector-ready any working day.
Fixed registration fee, fixed monthly retainer - no per-employee top-ups, no surprise charges for half-yearly filings. What you sign is what you pay.
Beyond PF, we cover ESIC, professional tax, Shops and Establishment registration, labour welfare fund and POSH compliance under one engagement.
Still unsure about applicability, wage base or the registration timeline? Book a free 20-minute consult - a senior CA will assess your headcount and quote scope.
Still have questions?
Book a free 20-minute consult with a senior partner - we'll walk through your case and outline next steps.
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Regikart is a CA and CS firm headquartered in Kolkata with operational offices in Delhi, Gurugram and Pune. We offer end-to-end compliance services covering accounting, GST, income tax, payroll, ROC and MCA, audit, GSTAT litigation and business registrations. Founded by FCA Deepak Jaiswal, the firm serves over 800 active clients across India with a CA and CS-led service model.
Our payroll and statutory compliance desk, led by CA Deepak Jaiswal, handles EPF registration, ESIC registration, professional tax, TDS on salaries and labour welfare compliance for businesses ranging from 20-person startups to 400-person manufacturing units.
Tell us your headcount, location and current payroll setup. We will tell you exactly what is needed, what it costs and what backdated risk you are carrying today - within 24 hours.
