PF Return Filing

Provident fund is a social security system that was introduced for the purpose of encouraging savings among employees, so as to benefit them during the course of their retirement. 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 PF contributions can only be withdrawn by the employee at the time of his/her retirement, barring a few exceptions. All employers having PF registration are responsible to file returns on a monthly basis. The filing of returns must be completed by the 25th of each month. This article deals with the filing of provident fund returns, and the various forms through which the purpose must be fulfilled

Employers can now easily file PF return through the Unified Portal.

Form 2

This form is filed for the purpose of declaration and nomination under the flagship schemes of Employees Provident Fund and Employees Family Pension. It must be filed by an employee when he joins an entity. The form must be submitted along with Form 5. Form 2 is divided into two distinct parts:

Part A

Part A of Form 2 specifically deals with nominating the recipients of EPF balance of a particular account holder, in the event of his/her death. The following details of the nominee must be included in this part of the form:

  • Name
  • Address
  • Relationship with the subscriber
  • Age
  • Sum of money to be paid to the nominee
  • Guardian details (if the nominee is a minor)

Note: This section must be signed or a thumb impression has to be made at the end of the section.

Part B

Part B should contain the details of the nominee as already specified in Form A. In addition to it, details of the family members who are eligible to receive the children/widow pension must be furnished.

Note: This section must be signed or a thumb impression has to be made at the end of the section.

Form 5

Form 5 is a monthly report which contains details pertaining to the employees who have been newly enrolled into the provident fund scheme. The form must include the following details:

  • Name of Organization
  • Address of organization
  • Code number of organization
  • Account number of employee
  • Name of employee
  • Name of the husband/father
  • Date of Birth of the employee
  • Date of joining
  • Track record of work

Note: The form must be filed and stamped by the employer, with the date of filing of form.

Form 10

Form 10 is a monthly report that contains details of the employees who have ceased to be a part of the scheme on a given month. The following details must be filled in the form:

  • Account number.
  • Name of employee.
  • Name of the father or husband.
  • Date of leaving service.
  • Reason for leaving service.

Note: The form must be filed and stamped by the employer, with the date of filing of form.

Form 12A

Form 12A is a report that includes the details of the payments contributed to the account of the respective employee in a particular month.

Annual PF Return Filing

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:

  • Account number
  • Name of the subscriber
  • Name of the father or husband
  • Name and address of the factory/establishment
  • Statutory rate of contribution
  • 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:

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

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

  • Month of contribution
  • Remitted contribution including refund of advances
  • Pension fund contribution
  • EDLI Contribution
  • Administration charges
  • 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:

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

Labour Law Compliance

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Payroll Structuring

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TDS Compliance

TDS deduction on salary is mandatory for all employees earning taxable income. The employer is responsible for TDS deduction and TDS filing. We take care of computing TDS and filing TDS returns.

Form 16 Issuance

Any person responsible for deducting tax at source (TDS) from salary is required to issue Form 16 in the prescribed format to the employee at the end of each year. We will prepare and issue Form 16 for all employees.

Income Tax eFiling

Employees earning taxable income are required to file income tax return each year. We offer free Income Tax eFiling for all employees enrolled in your company. We will also assist them with any tax compliance questions.

Provident Fund

Provident Fund is applicable for all employers in India having more than 20 employees. Employers required to comply under PF regulations must deduct PF from employees, make the requisite contribution and file PF returns. We will assist with PF compliance.

Employee State Insurance

Any factory or establishment employing 10 or more persons drawing wages of less than Rs.21,000 per month must obtain ESI registration and comply with ESI regulations. We will assist and ensure compliance under ESI regulations.

Professional Tax

Professional Tax is a tax levied by the State government. Professional tax is levied on income however earned in any trade and is usually paid by the employer. We will assist and ensure compliance under the relevant State Professional Tax regulations.


Payroll Processing

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Before beginning the engagement, we undertake a comprehensive study of your business and setup the payroll and HR systems. In case you do not have any HR policies or systems, we will help you implement one.

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Pay as you go grow pricing

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Includes all features required to grow a micro business

  • Upto 10 Employees
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  • TDS Filing
  • Form 16 Issuance



Includes all features required to grow a medium business

  • Upto 30 Employees
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  • ESI Compliance
  • PF Compliance
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Minimum 6 month commitment required

Last updated: Feb 20, 2021


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