Employees' Provident Fund (EPF) Registration

Definition

Establishments employing 20 or more workers must register under EPF and contribute 12% employer share monthly via ECR.

• SourceEmployees' Provident Funds and Miscellaneous Provisions Act, 1952 — Section 1(3)(b)epfindia.gov.in

What it means in practice

Employees' Provident Fund (EPF) Registration is administered by Employees' Provident Fund Organisation (EPFO). The obligation is grounded in Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (Section 1(3)(b)).

Triggers at 20 workers — exactly the demo profile band, so this lands in the rule set.

• SourceEmployees' Provident Funds and Miscellaneous Provisions Act, 1952 — Section 1(3)(b)epfindia.gov.in

Triggers (applicability predicates)

These predicates are evaluated by Compliance Radar's applicability engine against a business profile to decide whether this rule applies.

• employees>=20

Deadlines and penalty

Cadence: monthly

Penalty for default: Late deposit: damages 5–25% p.a. (Sec 14B) + interest @12% p.a. (Sec 7Q).

Citations

• SourceEmployees' Provident Funds and Miscellaneous Provisions Act, 1952 — Section 1(3)(b)epfindia.gov.in