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PF / ESI Registration and Filing
EPF and ESI compliance covers establishment/employee applicability, registration, enrolment, contribution, return/payment records and employee lifecycle changes under the current social-security framework.
Last Reviewed: 29 July 2026
Next scheduled review: 29 October 2026
Reviewed by: IndiaBusiness.ai Editorial
Who it’s for
When you may not need it — Do not register or exclude workers based on a single internet threshold. Establishment class, employee count, notified coverage, prior coverage and employee facts matter; once covered, continuity rules may apply.
At-a-glance facts
| Scheme | Common current reference | Qualification |
|---|---|---|
| EPF contribution | Commonly 12% employee and 12% employer on basic wages + DA | Scheme ceilings, exclusions and employer allocation require exact review |
| EPF establishment coverage | Commonly 20 or more employees | Voluntary/prior coverage and notified classes matter |
| ESI rates | 0.75% employee; 3.25% employer | Apply current wage definition and covered establishment/area |
| ESI wage ceiling | ₹21,000/month; ₹25,000 for person with disability | Verify current notification and contribution-period rules |
Key facts/process
Documents needed
- Entity/PAN/GST, address and bank proof
- Incorporation/licences
- Director/partner details
- Employee census and wage breakup
- UAN/IP history
- Joining/exits
- Prior codes, challans, returns and notices
What IndiaBusiness takes care of
- Applicability workbook
- Employer/employee registration
- Monthly wage-to-challan reconciliation
- Portal filing support
- Mismatch register
- Notice pack within agreed scope
Questions founders ask
Can employees opt out after establishment coverage?
Not simply by preference; examine scheme membership and wage-at-joining rules.
Is ESI based only on basic salary?
Apply the statutory contribution definition, not a casual basic-pay assumption.
Are PF and ESI thresholds identical?
No.
You may also need
Primary sources
Information is general and reflects sources reviewed on the date shown. Eligibility, documents, fees, timelines and outcomes depend on the applicant’s facts and the current law, authority portal or platform policy. IndiaBusiness provides advisory and execution support; approval and enforcement decisions remain with the relevant authority, certification body, platform, bank or other decision-maker.