PF Return Filing in India | Expert EPF Compliance & Filing

Seamless Compliance

Overview of PF Return Filing

India has emerged as a global business hub, and providing financial security and retirement benefits to employees is a key responsibility for enterprises. Under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, employers are legally required to contribute to the Provident Fund (PF). The Employees’ Provident Fund (EPF) was first introduced in 1951 through the Employees’ Provident Fund Ordinance, replacing the Employees’ Provident Funds Act of 1952. Later, the bill was introduced in Parliament to extend Provident Fund benefits to employees in factories and other establishments.

EPF applies to employees in both the public and private sectors. Each month, employees contribute 12% of their basic salary and dearness allowance toward EPF. The interest earned on EPF is tax-free, and withdrawals are exempt from tax. Once an employee becomes an active member of the EPF scheme, they can access various benefits associated with it.

PF return filing refers to the process by which an employer submits details of contributions made by both the employer and employee. The filing is done through the EPF portal and must be completed within a specified deadline each month to ensure compliance.

Mandatory Compliance

What is PF Return Filing?

PF return filing is a mandatory process for businesses registered with the Employees’ Provident Fund Organization (EPFO). It can be an annual or monthly procedure, depending on compliance requirements.

The filing process involves submitting a detailed report of contributions made by both employers and employees. These contributions are deposited into employees’ Provident Fund (PF) accounts.

PF returns must be filed on time through the EPF portal to ensure compliance. Delayed or incorrect filings may lead to penalties and legal consequences.

TDS Filing Essentials

Requirements for TDS Return Filing

PF return filing ensures compliance with the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, and provides tax-free earnings under Section 80C of the Income Tax Act, 1961. Regular and accurate filing records both employer and employee contributions, securing employees’ retirement savings.

It also offers additional benefits like insurance coverage under the Employee Deposit Linked Insurance (EDLI) plan, where employers contribute 5% of the employee’s monthly basic pay. Timely PF return filing allows employees to withdraw funds or take loans without delays.

Employers who consistently submit PF returns enhance their credibility as compliant organizations. Frequent and accurate filings prevent gaps in PF accounts, avoiding future issues with retirement savings or claims.

Mandatory Requirement

Eligibility Criteria for PF Return Filing

PF return filing is mandatory for businesses registered under the Employees’ Provident Fund Organization (EPFO). Employers with 20 or more employees must file PF returns, ensuring compliance with legal and financial regulations.

Mandatory Registration Requirement

Businesses with 20 or more employees must register with the EPFO and comply with PF return filing under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952. This regulation applies to private companies, public sector enterprises, and non-profit organizations.

Monthly and Quarterly Filing Obligations

Companies with 20 or more employees must register with the EPFO and comply with PF return filing requirements under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952.

Documents Required for PF Return Filing

The following documents are necessary for completing PF return filings:

PF Registration
Certificate

This document verifies EPFO registration for PF return filing.

Details of Universal Account Number

Universal Account Number (UAN) tracks EPF accounts across employers.

Electric Challan
Copies

Employers must keep EPF contribution challans for the year.

Salary Registers or Payslips

Salary records and payslips help calculate accurate PF contributions.

Employee PF Account Statements

PF statements show deposits, contributions, interest, and discrepancies check.

Forms Required

The following forms are required to file a PF Return in India.

Form 2

The nomination form records the nominee's details and is submitted at joining. It ensures EPF and pension benefits are transferred in case of the employee’s death.

Form 3A

This form records the employee’s annual PF contributions and service details. Employers must include wages, shares, refunds, and exit information if applicable.

Forms 5

This form records details of newly joined employees and updates information. Employers must submit it with personal, service, and account details.

Form 10

This form records employees who left the program that month. Employers must submit it with exit details and reasons for leaving.

Form 12A

This form records employer contributions to each employee’s PF account. It includes wages, shares, and advance refunds for a specific month.

Form 6A

This form records annual EPF contributions, including wages and allowances. Employers must detail member accounts, refunds, and voluntary contributions.

Ensure Compliance

Checklist for PF Return Filing

EPFO Registration – Ensure your business is registered with EPFO and has a unique PF code.

✔ Maintain Records & Calculate Interest – Track employee contributions and compute PF interest accurately.

✔ Submit Required Forms – File Form 2, Form 5, Form 3A, and Form 10 for new joiners, exits, and contributions.

✔ Timely Filing & Payment – Submit PF returns monthly and complete payments by the 15th of the following month.

Process of PF Return Filing

Provident Fund returns are filed online through the EPFO portal. Follow these steps for a smooth filing process.

Step 1: Log in to the EPFO Portal

First, log in to the Employees' Provident Fund Organization (EPFO) Member Home.

Step 2: Prepare the Return Details

The PF return is a monthly report of contributions from both the employer and employee to the Provident Fund account. It includes:

Employee’s Contribution
Employer’s Contribution
Other Deductions like admin charges and insurance, based on your company’s PF scheme.

Step 3: Fill in the Details

After logging into the EPFO portal, follow these steps:

Go to the Returns Section – Select Electronic Challan-cum-Return (ECR) to enter monthly contribution details.
Upload Employee Details – Add employee information, including name, PF number, account number, and contribution amount.
Generate Challan – Fill in the details, generate the challan, and the system will calculate total contributions for both employer and employee.

Step 4: Payment of PF Contribution

After generating the ECR, proceed with the PF payment online via Net Banking on the EPFO portal. Ensure the Challan Number is correctly recorded after payment.

Step 5: Upload the Return

After payment, upload the ECR file with details and payment information to officially file the PF return for the month.

Step 6: Verification and Confirmation

After filing the return, the EPFO portal will display a confirmation. You can download and print the acknowledgment receipt for your records.

Step 7: Maintain Records

Maintain all records, including return filings, payment receipts, and related documents, for audits and future reference.

Avoid Penalties

Penalty for Late Filing PF Return

The EPFO authority can levy a penalty of up to Rs. 5,000 per day for late filings of the PF Returns. Delay for

For 2 months, the penalty rate is 5% p.a.

2-4 months, the penalty rate is 10% p.a.

5-6 months, the penalty rate is 25% p.a.

Furthermore, if errors are discovered after submission of the PF Return, the employee has to rectify all the errors within 60 days of issuing an error.

Income from Salary & Pension

Income Tax Filing is mandatory if Tax payers have only salary or pension Income that is More than the Basic exemption Limit specified Under section 139 of the Income tax Law.

Salary Income

649

Return*

Resident earning Salary Income from one company in India during the PY

Consultation
Income tax return filing
1 company form 16
Follow up

Call Us

Salary Income

849

Return*

Resident earning Salary Income from more than 1 company in India during the PY

Consultation
Income tax return filing
More than 1 company form 16
Follow up

Call Us

Pension Income

599

Return*

Resident earning Income from Pension in India during the PY

Consultation
Income tax return filing
1 company form 16
Follow up

Call Us

TDS Filing Essentials

Why Choose Rule Infinity for PF Return Filing?

Rule Infinity ensures seamless Provident Fund Return Filing and compliance with labour laws. When you choose us, you benefit from:

Expert Guidance – Our specialists simplify the filing process with accurate eligibility and form submissions.
End-to-End Services – From form preparation to return filing, we handle everything.
Timely & Affordable – We ensure prompt PF filing at cost-effective rates.
Client-Centric Support – Personalized services to meet your company’s compliance needs.

With Rule Infinity, focus on your business while we handle your PF compliance. Contact us today!

Frequently Asked Questions

What is the due date for making PF returns?

The PF return due date is July 15th of the following financial year.

Can I make PF returns online?

Yes, PF returns can be filed online through the EPFO's Member Sewa portal. Rule Infinity assists with the entire filing process.

What happens if I miss the PF return file due date?

Failing to file PF returns on time can lead to fines and legal issues. Timely payments help avoid penalties and ensure compliance.

Do I need to make PF records for all my employees?

Yes, PF records must be maintained for all eligible employees, including those earning below the wage limit.

How long does it take to make PF records with Rule Infinity?

The time required for PF return filing depends on your business size and document availability. Rule Infinity ensures a fast and hassle-free process.