Help Category: EPFO

Online Withdrawal Conditions

• UAN activated
• Aadhaar verified
• PAN linked
• Bank account verified

Offline Withdrawal Documents

• Composite Claim Form
• Aadhaar & PAN
• Cancelled cheque
• Employer attestation (if needed)

EPF KYC PROCESS

KYC Documents

• Aadhaar (mandatory)
• PAN
• Bank account
• Passport (optional)
• Driving license (optional)

Employer Role

• Verify and approve KYC online
  

EPF AUDIT & INSPECTION DOCUMENTS

• EPF registration certificate
• Challans & ECR files
• Wage & attendance registers
• Appointment letters
• PF deduction consent
• Inspection reports

COMMON EPF ERRORS & REJECTIONS

• Name mismatch in Aadhaar/UAN
• Multiple UANs
• Bank account inactive
• Employer KYC pending
• Incorrect DOB

BEST PRACTICES FOR EPF COMPLIANCE

• Collect Form 11 at joining
• Verify Aadhaar & PAN immediately
• Maintain salary breakup properly
• File ECR before 15th every month
• Conduct quarterly EPF audit

Monthly Compliance Records

• Attendance register
• Salary register
• Wage sheet
• EPF ECR file
• EPF challan
• Payment acknowledgement

Due Date

• 15th of following month

EPF FORMS – COMPLETE LIST

FORM 11 – Employee Declaration

Purpose:

• Declares previous EPF membership
• Mandatory at joining

Who submits: Employee

When: At joining

FORM 2 – Nomination Form

Purpose:

• Nominee details for PF & pension

When updated: Marriage, family change

FORM 5 – New Joiners

Purpose:

• Monthly return of new employees

FORM 10 – Exited Employees

Purpose:

• Monthly return of employees who left

FORM 12A – Monthly Contribution Statement

Purpose:

• Summary of monthly EPF contributions

FORM 3A – Member Contribution Card

Purpose:

• Annual individual PF statement

FORM 6A – Consolidated Annual Return

Purpose:

• Establishment-wise annual EPF return

FORM 13 – PF Transfer

Purpose:

• Transfer PF between employers

FORM 19 – Final PF Settlement

Purpose:

• Withdrawal after leaving job

FORM 10C – Pension Withdrawal / Scheme Certificate

Purpose:

• Pension settlement or certificate

FORM 31 – PF Advance

Purpose:

• Partial withdrawal for permitted reasons

FORM 15G / 15H – TDS Declaration

Purpose:

• Avoid TDS on PF withdrawal

What is UAN?

A 12-digit permanent number allotted by EPFO to each employee.

UAN Objectives

• One EPF account for a lifetime
• Auto transfer of PF between jobs
• Online withdrawals & claims
• Pension tracking

Documents Required for UAN Activation

• Aadhaar
• PAN
• Bank account
• Mobile number

EPF CONTRIBUTION STRUCTURE

Standard Contribution (Basic + DA)

Contributor	Percentage	Allocation
Employee	12%	EPF
Employer	12%	3.67% EPF + 8.33% EPS

EPS Contribution Limit

• EPS capped at ₹15,000 wage ceiling

Max EPS contribution: ₹1,250 per month

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)