Annual PF Return

Annual PF Return Filing – Form 3A & Form 6A

Home » Learn » HR Regulations » Annual PF Return Filing – Form 3A & Form 6A

Annual PF Return Filing – Form 3A & Form 6A

Provident fund is a social security system that was introduced for the purpose of financially securing the retirement years of an employee.  PF registration is applicable for employers in India having more than 20 employees. Under PF, contributions are made by the employer and the employee on a monthly basis. PF contributions can only be withdrawn by the employee at the time of his/her retirement, barring a few exceptions.  This article examines the annual filing of provident fund returns, and the forms to be utilized to fulfill this purpose.

Annual Filing of Returns

Annual returns must be filed by the 30th of April in a given year. The forms utilized for filing these returns are:

  • Form 3A
  • Form 6A

Form 3A

Known as a member’s annual contribution card, Form 3A depicts the month-wise contributions made by the subscriber/member and employer towards E.P.F and Pension Fund in a particular year. The data is calculated for every member who is a part of the scheme. In addition to it, the scheme will include the following details:

  1. Account number
  2. Name of the subscriber
  3. Name of the father or husband
  4. Name and address of the factory/establishment
  5. Statutory rate of contribution
  6. Voluntary contribution rate, if any

Note: The form must contain the signature and seal of the employer.

Form 6A

Form 6A is a consolidated annual contribution statement that contains details about the annual contributions of each member of the establishment. The form should include the details as enumerated below:

  1. Account Number
  2. Name of the member/subscriber
  3. Wages, Retaining allowance (if any) and D.A. including cash value of food concession paid during the currency period
  4. Amount of worker’s contribution deducted from the wages
  5. Employers contribution (EPF and Pension)
  6. Refund of advances
  7. Rate of higher voluntary contribution (if any)
  8. Remarks

Besides, the following details shall be included in the ‘Amount Remitted’ column of the form:

  1. Month of contribution
  2. Remitted contribution including refund of advances
  3. Pension fund contribution
  4. EDLI Contribution
  5. Administration charges
  6. Aggregate contributions

Annual Account Statement

While the employer is entrusted with the responsibility of filing returns through the above-mentioned forms, the Employees Provident Fund Organization (EPFO) is regulated to send the annual statement of accounts to each subscriber through his/her employer. The statement of accounts will reflect the following details:

  1. Opening balance of contribution, which includes interest of both employer and employee.
  2. Annual contribution of both the employer and employee.
  3. Interest earned on contributions.
  4. Total number of contributions made by the employer and employee.

Other Related Guides

Taxability of income from the Provident Fund contr... Taxability of income from the Provident Fund contribution Till now, the provisions of sections 10(11) and 10(12) of the Income Tax Act exempted inc...
PF Claim Form 19 PF Claim Form 19 Provident fund is a savings and social security scheme for workmen in India. Employers having 20 or more employee are mandatorily re...
Form 40C Form 40C - Income Tax Application for recognition of a recognized provident fund  
Transfer of PF Funds Transfer of PF Funds The Government and EPFO has recently introduced various initiatives to streamline and quicken various services associated with t...
Companies Auditor Report Order Rules Companies Auditor Report Order Rules CARO 2016 requires that the auditor’s report of specified companies should include a statement on certain prescr...

Post by Sreeram Viswanath

IndiaFilings is India's largest online compliance services platform dedicated to helping people start and grow their business, at an affordable cost. We were started in 2014 with the mission of making it easier for Entrepreneurs to start their business. We have since helped start and operate tens of thousands of businesses by offering a range of business services. Our aim is to help the entrepreneur on the legal and regulatory requirements, and be a partner throughout the business lifecycle, offering support at every stage to ensure the business remains compliant and continually growing.