Employees Provident Fund (EPF) is a scheme for Indian employees that is regulated by the Provident Funds and Miscellaneous Provisions Act, 1952, and controlled by the Employees Provident Fund Organization (EPFO). The EPF is designed to provide retirement benefits to employees and is mandatory for all establishments that have employed 20 or more employees.
Incorporation
To register for EPF, the employer must:
Obtain PF registration within one month of attaining the strength of 20 or more employees
Contribute 12% of the (Basic Salary + Dearness Allowance + Retaining Allowance), and an equal amount of contribution is to be made by the employee
Adhere to statutory compliance, such as EPF, TDS, ESI, etc.
Maintain accurate payroll accounting and prepare accurate reports
Choose the right payroll management method, such as Excel-based payroll management or outsourcing payroll to a reliable service provider
Process
The process of EPF registration includes:
Defining payroll policies and gathering inputs from various departments
Validating input data to ensure accuracy and adherence to company policy
Feeding validated input data into the payroll system and adjusting necessary taxes and other deductions
Reconciling values and verifying the accuracy
Adhering to statutory compliance and maintaining accurate payroll accounting
Payouts through cash, cheque, or bank transfers
Preparing accurate reports
Documentation and Other Considerations
To ensure smooth EPF registration, there are a few documentation and other considerations to keep in mind, such as:
For employers, PF registration is mandatory for all establishments that have engaged 20 or more employees
For employees, those drawing less than Rs.15000 per month need to mandatorily become members of the EPF
Employees whose basic pay is more than Rs. 15000 a month at the time of joining are not required to make any PF contributions
The employer must attach certain documents with the registration form, such as PAN, address proof, Aadhar card, canceled cheque or bank statement, digital signature, and hired/rented or leased agreement, if any
The contribution is rounded to the nearest rupee for each of the employees for the employee share, the contribution towards pension, and the EDLI contribution
The monthly payment amount towards the EPF administrative charges is rounded to the nearest rupee and a minimum of Rs.500 is payable
The employee’s contribution and the employer’s share will be payable to the EPFO within 15 days of the close of every month
By following these considerations and incorporating EPF registration in your organization, you can ensure accurate and error-free payroll management and HR processes. Additionally, EPF offers high returns with safety and assurance, making it a wise investment choice for employees
Pricing: Rs 3000/-