EPF (Employees Provident

Fund) Act 1952.

1. Applicable to whole India.
2. Every establishment or factory where 20 (twenty) or more
Employees working .
3. An act provide (EPS) Employee Pension Scheme and
(EDLI) Employee Deposit – Linked Insurance .
4. Act provide savings for post retirement.
5. Employee and Employer contributes 12% of Employee’s Basic Salary.
6. Employees and Employer both contributes to EPF.
7. Employee contributes 12% of Basic Salary.
8. Employer showing 12% from employee CTC.
9. Contributions are made on monthly basis.
10. Employer have to prepare challan on 15th of every month.
11. PF Contribution is divided into five account.
Account No. 1 – Provident Fund – 3.67%
Account No. 2 - Provident Fund Admin – 0.50%
Account No. 10 – EPS (Employee Pension Scheme)- 8.33%
Account No. 21 – EDLI (Employee Deposit Link Insurance) – 0.50%
Account No. 22 – EDLI Admin - Nil
Steps - EPF Portal Login
EPFO members
login

Member E - Seva
Login (UAN)
Universal Account
Number

Insert UAN
Number &
Password for
login
REGISTRATION ONLINE PORTAL - EPF
 Employer have to register online portal to EPF.
 Employer have to Generate the UAN number to Employee.
 UAN Universal Account Number is a 12 digit number assigned to
every member of the EPFO.
 UAN number is to be Linked with your Adhar card.
 Employee can login EPF portal through UAN given by employer.
 UAN helps an employee to obtain and manage information
related to their EPF account.
 Employee have to submit the KYC Details – Aadhar card , Pan card
and Bank Account details.
ADDITION AND DELETION OF EMPLOYEE
RECORDS
 Employer have to Add the employee in EPF.
 Employer have to maintained record of the EPFO member.
 Employer have to register individual record of the EPFO
member.
 Employer have to check left member record on EPF portal.
 Employee who left the organization are remove from EPF
portal.
 Employer remove/ delete the left member through employer
portal.
 EPF – PREPRATION AND FILING CHALLAN
 Employer have to login on employer portal.
 Employer have to match the member with salary register
while filing challan.
 Employer have to prepare the PF Challan on monthly basis.

Employer Portal and Payments – ECR/ DOWNLOAD

Establishment Sign and
Password CHALLAN FILING ECR FILE
 KYC APPROVAL, DSC REGISTRATION AND ABRY
REGISTRATION
 Employer have to approved KYC and Bank details of EPFO member
through EPF portal.
 Employee must ensure that Adhar card is linked with EPF portal.
 Employer approves KYC pending through DSC (Digital Signature
Certificate).
 ABRY (Atmanirbhar Bharat Rozgar Yojana) under this Government of India
bearing both the share of employee’s depending on employment
strength of the EPFO registered establishment.