Statutory Rules for EPF Employer Registration
The Employees' Provident Fund (EPF) is a statutory retirement benefit scheme managed by the Employees' Provident Fund Organisation (EPFO), Ministry of Labour and Employment, Government of India, pursuant to the Employees' Provident Funds and Miscellaneous Provisions Act, 1952.
Every commercial establishment or factory that employs 20 or more persons (or voluntary registration for entities with fewer employees) is legally mandated to register and obtain a unique Employer EPF Establishment Code through the unified Shram Suvidha portal.
- Mandatory 20-Employee Threshold: Compulsory for all establishments reaching 20+ employees at any point in a financial year.
- Wage Ceiling Benchmark: Compulsory coverage for employees earning up to ₹15,000 basic + DA per month (optional for higher salary brackets).
- 12% Contribution Split: Employee contributes 12% of basic wage; Employer matches 12% (split into 3.67% EPF + 8.33% EPS pension scheme + 0.50% EDLI insurance + 0.50% admin charges).
- Monthly ECR Due Date: Monthly electronic challan-cum-return (ECR) filing and payment due by the 15th of every succeeding month.