Question 1

When is EPF registration mandatory for an employer?

Accepted Answer

EPF registration is mandatory for any establishment with 20 or more employees at any point. Once registered, the establishment must continue compliance even if employee count later falls below 20. Establishments with fewer than 20 employees can also voluntarily register. The employer must register within 30 days of reaching the 20-employee threshold.

Question 2

What is the PF contribution rate for employer and employee?

Accepted Answer

Both employer and employee contribute 12% of basic salary plus dearness allowance each month. The employee's 12% goes entirely to the EPF account. The employer's 12% is split — 3.67% to EPF and 8.33% to EPS (Employee Pension Scheme). The employer also contributes 0.5% to EDLI (Employee Deposit Linked Insurance) and 0.5% towards administrative charges.

Question 3

What is a UAN and why is it important?

Accepted Answer

UAN (Universal Account Number) is a 12-digit number allotted to every EPF member by EPFO. It remains the same throughout the employee's career regardless of job changes. All PF accounts across different employers are linked under one UAN. Employees can view their PF balance, download passbooks, and initiate withdrawal or transfer claims online using their UAN.

Question 4

What is the due date for PF deposit and ECR filing?

Accepted Answer

PF contributions deducted from employee salaries must be deposited by the 15th of the following month. The ECR (Electronic Challan cum Return) must also be filed by the 15th. A delay in deposit attracts interest at 12% per annum and damages at up to 25% of arrears under Section 14B of the EPF Act.

Question 5

Can an employee withdraw their PF balance?

Accepted Answer

Yes. An employee can withdraw PF balance after 2 months of unemployment or on retirement. Partial withdrawals are allowed for specific purposes — house purchase, medical emergency, marriage, and education — after completing the required years of service. BSP Associate assists employees with PF withdrawal and transfer claim processing.

Question 6

What is the penalty for not registering under EPF?

Accepted Answer

Non-registration when required is a criminal offence under the EPF Act. The employer is liable to pay all arrears of contribution with interest and damages, plus prosecution with imprisonment up to 3 years and fine up to ₹10,000. Inspectors have the power to conduct surprise inspections and attach properties for recovery of dues.

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