EPF employer registration: applicability, process and contributions under the Social Security Code

The Social Security Code and EPF

The Code on Social Security, 2020 came into force on 21 November 2025 and subsumed the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 along with other social security laws. The EPF chapter applies to every establishment with 20 or more employees, which is wider than the old Act's focus on scheduled industries.

Establishments already registered under the earlier laws are treated as registered under the Code. The existing EPF, pension and EDLI schemes continue under the Code's transitional provisions until replaced. The Social Security (Central) Rules, 2026 were notified on 8 May 2026, while several states are still finalising their own rules.

Who must register

Registration is required once the establishment employs 20 or more persons on any day, counting employees engaged directly or through contractors. Coverage continues even if headcount later falls below 20. An establishment with fewer employees can opt in voluntarily with the agreement of the employer and the majority of employees. Once registered, every eligible employee must be enrolled and given a Universal Account Number (UAN) linked to Aadhaar.

Contributions

Under the current scheme, the employer and employee each contribute 12% of wages (basic plus dearness allowance and retaining allowance). For employees earning up to the wage ceiling of ₹15,000 a month, part of the employer's share goes to the pension scheme. Employers also pay EDLI contributions and administrative charges.

Contributions are deposited through the monthly Electronic Challan cum Return (ECR) by the 15th of the following month. The Code's broader definition of wages can increase the base for some employers, so review salary structures.

Documents typically needed

A DSC of the authorised signatory is used to sign the application and later the ECR. Register the DSC on the employer portal at the start so that monthly filings are not delayed.

• PAN of the establishment and certificate of incorporation or registration
• Address proof of the establishment
• Details of directors, partners or proprietor with Aadhaar and PAN
• GST, Shops and Establishments or other business registration
• Bank account details
• Date of crossing 20 employees and employee list with salary details

Common mistakes and consequences

Typical mistakes include counting only payroll staff and ignoring contract workers, delaying registration until an inspection, under-reporting wages by splitting salary into many allowances, and missing the 15th deadline. Late deposit attracts interest and damages, and deducting the employee share without depositing it is treated seriously. Fines for failing to register or contribute are set out in the Code. Employees can also complain to EPFO, which may assess dues for past periods.

After registration: ongoing compliance

Once registered, the employer must file the monthly ECR, ensure UAN and Aadhaar seeding for every employee, process transfer and exit records, and respond to claims and grievances on the portal. Annual and event-based compliance includes updating the establishment's details when address, ownership or bank account changes.

Employers who move contract workers on and off payroll should also check that contractors are depositing contributions for their workers, as the principal employer can be held responsible for unpaid dues.

Step by step

1. 1Check headcount

   Count all employees including those through contractors.

2. 2Prepare documents

   Collect entity, address, management and bank details.

3. 3Register online

   Apply through the EPFO Unified Portal or Shram Suvidha with DSC.

4. 4Receive establishment code

   Note the code and activate the employer login.

5. 5Enrol employees

   Generate or link UANs for all eligible employees.

6. 6File monthly ECR

   Deposit contributions by the 15th of every month.