EPF Compliance Checklist is a practical guide covering EPF registration, employee eligibility, UAN management, monthly PF contribution calculation, ECR filing, payment deadlines, and statutory record maintenance. It helps employers ensure timely and accurate compliance with applicable EPFO requirements, from employee joining through monthly reconciliation and record keeping.

EPF Compliance Checklist

1. EPF Registration – Process & Documents

A. Applicability

• Generally applicable when an establishment has 20 or more employees, subject to the applicable EPF provisions.
• Check whether the establishment falls under any specific exemption/special provision.
• Registration is done for the establishment, not separately for every employee.

B. Registration Process

• Create employer account on the EPFO Employer Portal / Shram Suvidha Portal.
• Select EPFO registration.
• Enter establishment details.
• Enter employer/authorised signatory details.
• Enter PAN and establishment address.
• Enter business/activity and employee details.
• Upload required supporting documents.
• Complete verification/authentication.
• Submit the application online.
• Obtain the EPF Establishment Code.
• Complete employer login/DSC requirements, as applicable. 

C. Documents / Information Required

• PAN of Company/Establishment
• Certificate of Incorporation / Registration Certificate
• Address proof of establishment
• Bank account details / cancelled cheque
• PAN of employer/authorised signatory
• Aadhaar/identity details of authorised signatory
• DSC, where applicable
• Details of directors/partners/proprietor
• Date of commencement of business
• Nature of business/activity
• Employee strength/details
• Factory licence, if applicable
• Other documents/attachments required based on establishment type.

The Shram Suvidha EPFO registration form specifically captures establishment details, address, PAN, setup date, category/ownership and, for factories, factory licence details. 

D. After Registration

• Obtain/confirm EPF Establishment Code.
• Register eligible employees.
• Check/generate UAN for employees.
• Start monthly PF calculation.
• Prepare and file monthly ECR.
• Pay PF contribution within the prescribed timeline.
• Maintain PF records and payment proofs.

2. Employee Eligibility

• Check PF eligibility when an employee joins.
• Obtain the employee's previous PF/UAN details.
• Employees with basic wages + DA up to ₹15,000 per month are generally required to become EPF members.
• Employees earning above ₹15,000 may also be covered in certain circumstances, including where they are already EPF members.
• Check applicable rules before treating an employee as excluded.

3. UAN

• UAN = Universal Account Number.
• Check whether the employee already has a UAN.
• If available, link the new employment/PF Member ID to the existing UAN.
• If not available, generate/allocate UAN as per the current EPFO process.
• Verify employee details and KYC.
• Important: Avoid creating a duplicate UAN.

4. Monthly PF Contribution & Calculation

• Calculate PF every month based on PF wages.
• Employee contribution: Generally 12% of applicable PF wages.
• Employer contribution: Generally 12% of applicable PF wages.
• Employer's contribution is divided between EPF and EPS, as applicable.
• Check whether the ₹15,000 wage ceiling applies or whether higher-wage contribution is applicable.
• Deduct the employee's contribution through payroll.
• Match payroll deductions with the ECR.
• Due date: Generally, deposit the contribution by the 15th of the following month.

5. ECR Filing

• Prepare monthly ECR (Electronic Challan-cum-Return).
• Verify UAN/PF Member ID and employee details.
• Enter wages and applicable contributions.
• Cross-check ECR with payroll.
• Submit ECR on the EPFO portal.
• Generate the PF challan.
• Make payment by the applicable due date.
• Save ECR acknowledgement and challan.

6. PF Records

• Maintain employee PF/UAN details.
• Maintain joining and exit details.
• Maintain monthly payroll/PF calculation sheets.
• Keep ECR acknowledgements.
• Keep PF challans and payment receipts.
• Maintain bank/payment proof.
• Perform monthly PF reconciliation.
• Keep records of corrections, notices and EPFO correspondence.
• Preserve records for the applicable statutory period.

Quick Timeline

Employee joins → Eligibility check → UAN check → PF calculation → Salary deduction → ECR preparation → ECR filing → Payment by 15th → Reconciliation → Records