Employees Provident Fund Law in India

By Team Legal Helpline India, July 15, 2016

We have an in-house team of highly qualified experts to provide legal advice, legal services Employees Provident Fund Law in India. We also provide litigation services for challenging the orders of assessments, penalty, prosecution launched by the EPFO. Feel free to  mail us the requirements.

Employees Provident Fund Law in India is regulated and controlled by the Employees Provident Fund Act of 1952 which is basically welfare legislation enacted for the protection of the rights of employees. It is applicable to the establishments of the notified classes which employ more than 20 persons at one point of time in the establishment. Once an establishment is covered under the EPF Act, it remains under the purview of the Employees Provident Fund Law in India even after the reduction of the number of employees in the establishment. Almost all types of establishments are covered under Employees Provident Fund Law in India.


Under the Employees Provident Fund Law in India, establishments are required to file an application for the registration of the establishment after the applicability of the act has come in force, the entire details of the number of the employees, their salaries, etc is filed through the registration form which is inspected and then an employer code number is issued, all the employees covered under this Act are issued individual account numbers which identify their account. The employer is required to make the deposit of the contribution to the account of the employee @ 12 % of his salary. In the case of the different categories of establishments like Bedi, Jute industries it is 10% only. An equivalent contribution is deducted from the share of the employee and deposited in the account of the said employee by the employer. Besides this, the employer is also required to deposit the administrative charges, inspection charges etc. The application for registration or the application for issuance of employers code is nowadays online hence simple and transparent.


The duty of the employer is to ensure the enrolment of all categories of the employees, irrespective of the fact whether they are employed through a contractor or are piece-rate employees. The contribution and inspection charges are to be deposited by the 15th of every month. The returns are filed in Form 9 and 5A whereas the monthly returns in Form 12A, Form 5, and Form10 besides this the monthly and annual challans are also filed. The employer is also under an obligation to seek the compliance of the deposits by the contractors employed by it. The employer is under obligation to file all the challans and returns in time as prescribed, failing which there is a provision to impose the penalty, interest against the employers.

The legal services pertaining to the compliance of the provisions of the Employees Provident Fund Law in India are depositing the contributions, filing the challans, the filing of the yearly returns and to allow the inspection of the records at the suitable time as and when the same is demanded. The legal services related to compliance with the EPF act are very specific and continuous.

Non-compliance of the Employees Provident Fund Law in India attracts civil as well as criminal liabilities which can be manifold hence it is always better to seek the compliance of the Employees Provident Fund Law in India on time and file the returns online through a qualified person. In the case of default, the inspecting authorities or the assessing authorities can make an assessment on the basis of the labour component of the balance sheet of the establishment which may be a heavy burden on the establishment.

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