PF Return Filing
RecommendedUpto 20 Employees, 200 per employee after 20 employees
Starting from₹3999
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Upto 20 Employees, 200 per employee after 20 employees
Government fees and third-party charges apply where mentioned.
Employee Provident Fund return filing is a fundamental obligation for every establishment registered under PF.
Monthly filing and timely payment are necessary to maintain statutory compliance and avoid penalties.
LegallensIndia provides guidance and support throughout the EPF return-filing process.
The Employee Provident Fund Scheme is a Government social-security initiative that encourages employee savings and provides retirement benefits, including pensions.
Employees and employers each contribute 12% of basic pay. Of the employer's contribution, 3.67% is credited to the employee's EPF account and 8.33% is allocated to the Employees' Pension Fund.
An employee may withdraw EPF savings upon retirement at or after age 58, after two months of unemployment, or upon death before retirement age.
PF registration is the process through which an establishment enrols with the Employees' Provident Fund Organisation to participate in the Provident Fund Scheme.
PF return filing means submitting contribution and employee reports to the EPFO. It is compulsory for employers registered under the PF Scheme.
The return contains employer and employee contribution totals, employee details, PF account numbers, and other relevant information. The supplied content refers to monthly return filing by the 25th and elsewhere provides the 15th as the monthly payment and private establishment deadline.
| Filing or Establishment | Due Date Stated in the Content |
|---|---|
| Private establishment monthly filing | 15th of the following month |
| Government establishment quarterly return | End of the month following the quarter |
| PF payment | On or before the 15th of each month |
| PF Annual Return | 25 April each year |
| Annual Form 3A and Form 6A filing | 30 April, according to the annual-filing section |
The supplied example states that a January private-establishment return is due by 15 February, while a Government return for the quarter ending 31 March is due by the end of April.
| Form | Purpose |
|---|---|
| Form 2 | Employee declaration and nomination under the EPF and Family Pension schemes |
| Form 5 | Monthly report of newly enrolled employees and their details |
| Form 10 | Monthly report of employees who ceased to participate in the scheme |
| Form 12A | Monthly report of payments contributed to employee accounts |
| Form 3A | Employee-wise monthly EPF and Pension Fund contribution statement for the year |
| Form 6A | Consolidated annual contribution statement for establishment members |
Part A nominates the person who should receive the subscriber's EPF balance upon death.
It records the nominee's name, address, relationship, age, allocated amount, and guardian details for a minor and must carry the employee's signature or thumb impression.
Part B repeats the nominee details and identifies members eligible for children or widow pension. It must also be signed or carry a thumb impression.
Form 5 reports newly enrolled employees and includes the organisation's name, address and code, employee account number and name, father or husband's name, date of birth, joining date, and work history. The employer stamps and dates the form.
Form 10 reports employees who left the scheme during the month. It includes the account number, employee name, father or husband's name, leaving date, and reason for leaving and is stamped and dated by the employer.
Form 12A reports payments contributed to employee accounts for a particular month.
Form 3A records month-wise employee and employer contributions to EPF and the Pension Fund for each scheme member.
It includes the account number, subscriber and parent or spouse name, establishment name and address, statutory contribution rate, and voluntary contribution. The employer signs and seals it.
Form 6A consolidates each member's annual contributions, wages, retaining allowance, dearness allowance, food-concession value, employee deductions, employer EPF and Pension contributions, advance refunds, higher voluntary contribution rates, and remarks.
The amount-remitted section also includes contribution month, remitted contribution and advance refunds, EDLI contribution, Pension Fund contribution, administrative charges, and aggregate contributors.
The supplied content states that the EPFO may impose penalties of up to ₹5,000 per day for delayed filing. Non-compliance may also delay or reduce employee pension benefits.
| Delay | Annual Penalty Rate Stated in the Content |
|---|---|
| Up to two months | 5% |
| Two to four months | 10% |
| Four to six months | 15% |
| More than six months | 25% |
Ensure the establishment is registered with the EPFO and holds a PF registration number.
Collect employee and employer contribution details and every other item required for the return.
Use the EPFO-prescribed format or software to prepare the return accurately.
Review every entry for accuracy and compliance before filing.
File electronically through the EPFO portal before the applicable deadline.
Save the acknowledgement or receipt issued after successful submission.
At the end of the financial year, submit the consolidated statement of all PF contributions to the EPFO.
LegallensIndia assists with gathering contribution data, preparing returns, reviewing information, filing through the EPFO portal, and meeting monthly and annual compliance requirements.
The service helps employers reduce errors, meet deadlines, and manage PF return filing more efficiently.