EMPLOYEES’ PROVIDENT FUND (EPF) – COMPLETE DOCUMENTATION & FORMS GUIDE
Governed under: Employees’ Provident Funds & Miscellaneous Provisions Act, 1952
Authority: Employees’ Provident Fund Organisation (EPFO)
Applicable Across: India
EPF APPLICABILITY IN INDIA
Establishment Coverage
EPF is mandatory for:
- Any establishment employing 20 or more employees
- Covered industries notified by EPFO
- Once covered, coverage continues even if employee count drops below 20
Employee Coverage
- Mandatory for employees earning Basic + DA ≤ ₹15,000 per month
- Optional (voluntary) for employees earning above ₹15,000, with:
- Employee consent
- Employer approval
EMPLOYER DOCUMENTS REQUIRED FOR EPF REGISTRATION
Establishment Identity Documents
| Document | Purpose |
| Certificate of Incorporation / Registration | Legal existence proof |
| PAN Card of Establishment | Mandatory for EPF |
| GST Certificate (if applicable) | Business verification |
| Shop & Establishment / Factory License | Business operations proof |
| Address Proof (Electricity Bill / Rent Agreement) | Registered office verification |
Authorized Signatory Documents
- Aadhaar Card (mandatory)
- PAN Card
- Mobile number linked with Aadhaar
- Email ID
- Digital Signature Certificate (DSC)
Banking Details
- Cancelled cheque of company
- Bank account details for EPF payments
EMPLOYEE DOCUMENTS REQUIRED FOR EPF
Mandatory Employee KYC Documents
| Document | Mandatory | Purpose |
| Aadhaar Card | Yes | UAN generation & verification |
| PAN Card | Yes | Tax & withdrawal |
| Bank Account | Yes | PF settlement |
| Mobile Number (Aadhaar linked) | Yes | OTP verification |
Employment Details
- Date of joining
- Salary structure (Basic + DA)
- Previous EPF details (UAN if applicable)