Quick answer
Who needs PF registration and how is it done?
PF registration is compulsory for any establishment that employs 20 or more people, under the Code on Social Security 2020 in force since 21 November 2025. The employer applies online on the Shram Suvidha portal with PAN, business proof and a DSC, and EPFO issues an establishment code. Companies usually get it through SPICe+ at incorporation.
- Compulsory at 20 or more employees
- Online application, no office visit needed
- EPF wage ceiling ₹25,000 a month from 17 September 2026
- Monthly ECR and deposit due by the 15th
- New companies get EPFO through SPICe+
What is PF registration and who needs it?
PF registration is the employer's enrolment with the Employees' Provident Fund Organisation (EPFO). It is mandatory for every establishment employing 20 or more people, counting permanent, temporary, contract and casual staff together, as set out when the Labour Codes took effect.
Once registered, you get an establishment code. Each employee then gets a Universal Account Number (UAN), and every month you deposit both the employee's and the employer's share against that UAN. The money builds the employee's provident fund, pension (EPS) and insurance cover (EDLI).
Labour Codes status as of November 2026
The Government made all four Labour Codes effective on 21 November 2025, replacing 29 older laws, according to the PIB release. Provident fund now runs under the Code on Social Security 2020 instead of the EPF Act 1952. For an employer the daily work is largely the same: register, enrol staff, file the monthly return and pay on time. What changed is the wage ceiling and some definitions, covered below.
Below 20 employees registration is not compulsory, though voluntary coverage exists. Check the current conditions with EPFO before opting in, because coverage is hard to reverse later.
| Situation | PF registration |
|---|---|
| Factory, shop, office or agency with 20 or more employees | Compulsory |
| New private limited company or OPC incorporated through SPICe+ | EPFO number issued with incorporation |
| Business with fewer than 20 employees | Not compulsory; voluntary coverage possible |
| Proprietor or partners with no employees | Not required |
| Staff hired through a contractor | Count towards your headcount; check the contractor's own code |
Source: PIB, Labour Codes made effective; SPICe+ linked forms per MCA AGILE-PRO-S FAQ. Checked 10 November 2026.
What documents are needed for PF registration?
The PF application is filed online, so you scan and upload documents rather than submit paper. The core items are the PAN of the business and of each proprietor, partner or director, proof of the business, address proof, a cancelled cheque and a Class 3 digital signature of the authorised person.
| Document | Proprietorship | Partnership or LLP | Company |
|---|---|---|---|
| PAN of the business | Proprietor's PAN | Firm or LLP PAN | Company PAN |
| Proof of the business | GST certificate, Udyam or Shops and Establishment | Partnership deed or LLP agreement | Certificate of incorporation, MoA, AoA |
| PAN and Aadhaar of owners | Proprietor | All partners | All directors |
| Address proof of premises | Rent agreement or electricity bill | Same | Same |
| Bank proof | Cancelled cheque or statement | Same | Same |
| Digital signature (DSC) | Proprietor | Authorised partner | Authorised director |
| Employee list | Names, joining dates, wages | Same | Same |
Checklist compiled from the Shram Suvidha employer flow as described by Quicko. The portal asks for PAN and a DSC at the final step. Checked 10 November 2026.
Need help with PF registration and PF return filing? Talk to a chartered accountant in Delhi today. First call is free.
How to apply for PF registration online: step by step
Employers apply for an EPFO code on the Shram Suvidha portal, the common labour registration platform linked from both EPFO and ESIC. No physical visit to an EPFO office is needed. Companies formed through SPICe+ skip this, as their code comes with incorporation.
- 1
Create the employer login
Sign up on the Shram Suvidha portal with the authorised person's email and mobile number.
- 2
Choose EPFO registration
Select registration for EPFO, or EPFO and ESIC together if both apply to you.
- 3
Enter establishment details
Fill the business name, PAN, type of entity, address, date of setting up, activity and the date headcount reached 20.
- 4
Add owners and employees
Enter details of the proprietor, partners or directors and the number of employees with their wages.
- 5
Upload and sign
Upload the PAN and business proof, then sign the application with the registered DSC.
- 6
Receive the establishment code
EPFO allots the code and sends it by email. Register the DSC on the employer portal next.
- 7
Enrol employees
Create or link a UAN for each employee and seed Aadhaar and bank details so the first ECR can be filed.
How much PF does an employer pay after registration?
After PF registration, the employee contributes 12% of PF wages and the employer contributes another 12%, of which 8.33% goes to the pension scheme and 3.67% to the provident fund. The employer also pays 0.5% for EDLI insurance and 0.5% administrative charges, as reported by compliance publishers.
The ₹25,000 wage ceiling from 17 September 2026
The Labour Ministry raised the EPF wage ceiling from ₹15,000 to ₹25,000 a month through notification S.O. 5109(E), effective 17 September 2026, as reported by SCC Online. It is the first revision since 2014. Employees earning up to ₹25,000 are now inside compulsory coverage, and the September 2026 return was calculated in two parts: 1 to 16 September on the old ceiling and 17 to 30 September on the new one.
| Component | Rate | Amount at ₹25,000 wages |
|---|---|---|
| Employee share (deducted from salary) | 12% | ₹3,000 |
| Employer share to EPS (pension) | 8.33% | ₹2,083 |
| Employer share to EPF | 3.67% | ₹917 |
| EDLI insurance (employer) | 0.5% | ₹125 |
| Administrative charges (employer) | 0.5% | ₹125 |
Rates and amounts as reported by SGCMS and StudyCafe on the EPFO FAQs. Confirm current circulars on epfindia.gov.in. Checked 10 November 2026.
How does PF return filing work each month?
PF return filing means uploading the Electronic Challan cum Return (ECR) on the EPFO employer portal and paying the challan by the 15th of the following month. The ECR lists every member's UAN, gross wages, PF wages and both shares, so salary data must be final before you file.
Worked example
A Wazirpur unit pays a machine operator ₹20,000 a month in PF wages for October 2026. The October ECR, due by 15 November, shows ₹2,400 deducted from the operator, ₹1,666 to EPS and ₹734 to EPF from the employer, plus ₹100 EDLI and ₹100 admin charges. The employer's own outgo for this one worker is ₹2,600 on top of salary.
- Joiners: create the UAN before the month's ECR, or the person cannot be included.
- Leavers: mark the date of exit so the employee can withdraw or transfer.
- Arrears: wage revisions with back effect need an arrear ECR, not a change to the old one.
Salary TDS runs alongside PF, and our TDS return filing page explains the quarterly salary statement under the new Income-tax Act.
What happens if PF is paid late or not registered?
Late PF deposits attract interest at 12% a year from the due date to the date of payment, and EPFO can also levy damages for delay. Not registering when you cross 20 employees exposes you to back-dated dues for the whole period, plus interest and damages.
The most common problems we see in Delhi are practical rather than legal:
- Deducting the employee's 12% from salary but depositing late, which is treated seriously because it is the employee's money.
- Missing contract workers when counting headcount, so the 20 mark was crossed months earlier than the owner thought.
- UANs with name or date-of-birth mismatches against Aadhaar, which block the ECR line and later the employee's claim.
- An unregistered DSC on the employer portal, found only on the 15th.
Damages are worked out by EPFO under the Code and its schemes. We do not quote a percentage here because published tables differ; check the notice you receive or the EPFO portal.
PF registration in Delhi: what is different here?
Delhi employers register on the same national portal as everyone else, but a few local points matter. Delhi does not levy professional tax at present, so a Delhi payroll has PF, ESI and salary TDS without a state PT deduction, which keeps the monthly calculation simpler.
Delhi's minimum wages are revised by the Labour Department of the Delhi Government, usually through dearness allowance changes during the year. PF is calculated on actual PF wages, so check the current notified minimum on the Delhi Labour Department website before fixing salaries. We do not print figures here because recent orders have been disputed.
Manufacturers in the industrial belt can read our page for a CA in Wazirpur.
How CA in Delhi handles PF registration and PF return filing
We take the registration from login to the first ECR, then file the monthly return so deposits are on time. Khubchandani & Co. Chartered Accountants lists PF and ESI returns among its services; for the registration itself CA in Delhi passes your enquiry to the listed firm or partner professional that handles it, and confirms scope with you first.
- What you send: PAN, business proof, owners' KYC, a cancelled cheque, the DSC (or we help you get one) and the employee list with wages.
- What you get back: the establishment code, UANs for staff, a portal login with DSC registered, and the first ECR filed.
- Ongoing: a monthly reminder for attendance and salary data, ECR upload and challan before the 15th, and a copy of every receipt.
- Fees: you get a fixed quote before work starts, based on headcount and whether ESI is needed too.
Most businesses that need PF also need ESI registration, and many hand over the whole cycle through our payroll services. Compare firms on our list of chartered accountant firms in Delhi, or if you want someone close by, see accountant near me. To get the PF code moving, send the enquiry form, or call or WhatsApp +91 99114 92897.
Frequently asked questions
Is PF registration mandatory for less than 20 employees?
No. Compulsory coverage starts at 20 employees. Smaller employers can opt for voluntary coverage, but it brings the same monthly filing and payment duties, so think about it before applying. Companies formed through SPICe+ still receive an EPFO number at incorporation, which only becomes active in practice once contributions start.
What is PF return filing?
PF return filing is the monthly upload of the Electronic Challan cum Return on the EPFO employer portal, followed by payment of the challan. It shows each employee's wages and the contributions for that month, and both the return and the payment are due by the 15th of the next month.
How long does PF registration take?
The online application itself takes an hour or two once documents and the DSC are ready. EPFO then allots the code, usually within a few working days in our experience, though it depends on the portal and any query raised. Plan to apply as soon as you approach 20 employees.
Did the EPF wage ceiling change in 2026?
Yes. The ceiling rose from ₹15,000 to ₹25,000 a month from 17 September 2026 under S.O. 5109(E), as reported by legal publishers. Employees earning up to ₹25,000 now fall inside compulsory coverage, and contributions for existing members can rise. Check epfindia.gov.in for the latest EPFO circulars.
Does the Code on Social Security replace the EPF Act?
Yes. The Code on Social Security 2020 took effect on 21 November 2025 and brings provident fund, ESI, gratuity and other schemes under one law. EPFO still runs the provident fund, and employers still register, file the ECR and pay monthly. Some rules and schemes were notified in stages during 2026.
What is the difference between a UAN and an establishment code?
The establishment code belongs to the employer and identifies your business with EPFO. A UAN, or Universal Account Number, belongs to each employee and stays with them for life, across every job they hold. Every ECR line links one UAN to your establishment code for that month.
Do I need a separate PF registration for a second branch?
It depends on the structure. A separate legal entity, such as a new company or LLP, needs its own registration. A second shop or unit of the same business is a different question, and the answer turns on how it is run and accounted for. Tell us the set-up and we will check it with EPFO before you file.
What if I crossed 20 employees months ago and never registered?
Register now and declare the correct date of coverage. EPFO can ask for dues from that date with interest and damages, so delaying further only adds to the bill. We work out the back period from your salary records before filing, so you know the likely amount in advance.
Can you file PF returns if someone else did the registration?
Yes. We need the employer portal login, the registered DSC or a new one, the last ECR filed and your current salary sheet. We check that every employee's UAN is linked correctly before the next return, and list any mismatches for you to fix with the staff concerned.