EPF Return Filing

The Provident Fund (PF) is a social security system that promotes savings and provides retirement benefits to employees.

Both the employer and the employee make monthly contributions toward the PF.

The PF contributions can generally be withdrawn only during the employment period, with exceptions.

Employers with PF registration are required to file monthly PF returns by the 25th of each month.

This article provides detailed information about the various forms used for PF return filing.

Incorporation Process:

• PF return filings are completed through the Unified portal.
• Employers file PF returns monthly using the appropriate forms.

Documentation and Other Considerations:

Form 2: Declaration and nomination under the EPF and Employment Family Pension Scheme.

• Part A: Nominating EPF balance recipients in case of the account holder’s death.
• Part B: Details of members eligible for children/widow pension.

Form 5: Monthly report of newly enrolled employees in the PF scheme.

Form 10: Monthly report of employees who have ceased to be part of the scheme.

Form 12A: Report containing payment details contributed to employees’ accounts in a specific month.

•  Annual PF Return Filing: Due by April 30th each year.

Forms used: Form 3A, Form 6A.

Form 3A: Depicts month-wise contributions to EPF and Employee Pension Fund     including member details and establishment information.

Documents Required

• Bank Statement
• Payment Challan
• PF Contribution