PF & ESI Compliance Services
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Complete PF (EPFO) and ESI (ESIC) compliance for your business: registration, monthly ECR and contribution payments, UAN and e-Pehchan generation, KYC, exit updates, returns and inspections. PF and ESI are the two most important pillars of payroll and labour law compliance in India.
What is PF & ESI Compliance?
Every employer covered under the PF and ESI laws must register, deduct the employee’s share from salary, add the employer’s share, and deposit both every month by the due date. Delays attract interest and damages, and non-compliance can lead to inspections, recovery proceedings and prosecution.
Note: The four Labour Codes, including the Code on Social Security, 2020 which subsumes the EPF Act and the ESI Act, have come into force from 21 November 2025. Existing EPF and ESI schemes, rates and portals continue to apply during the transition, and we keep your compliance aligned with the new Codes as the rules are notified.
Our PF & ESI Compliance Services
Applicability, contribution rates and monthly compliances at a glance:
1. Employees’ Provident Fund (EPF / PF): Applicability
- PF registration is mandatory for any establishment or factory with 20 or more employees. Establishments with fewer employees can register voluntarily
- PF is mandatory for employees earning up to ₹25,000 per month (Basic + DA) with effect from 17 September 2026 (earlier ₹15,000). This wage ceiling is notified by the Ministry of Labour and Employment vide Notification S.O. 5109(E) dated 17 September 2026 (Gazette of India, Extraordinary, No. 4918), issued under Section 2(89) of the Code on Social Security, 2020 for the purposes of Chapter III of the Code (Employees’ Provident Fund), in supersession of Notification S.O. 2702(E) dated 29 May 2026, effective from the date of publication. Employees earning more can opt in voluntarily
- Action for employers: employees with Basic + DA between ₹15,001 and ₹25,000, who were earlier excluded, must be enrolled in PF from 17 September 2026, and payroll, EPS and EDLI calculations must be updated to the new ceiling
2. PF Contribution Rates
- Employee share: 12% of Basic + DA
- Employer share: 12% in total, split as 3.67% to EPF and 8.33% to EPS (Employees’ Pension Scheme), capped at the statutory wage ceiling of ₹25,000, i.e. a maximum of ₹2,083 per month (earlier ₹1,250)
- EDLI (Employees’ Deposit Linked Insurance): 0.50%
- EPF administrative charges: 0.50%, subject to the minimum statutory amount
3. PF Regular Compliances
- Monthly challan and ECR (Electronic Challan cum Return): generate the ECR after salary processing and deposit contributions by the 15th of the following month
- UAN generation and KYC: generate the Universal Account Number for new employees and link and verify their Aadhaar, PAN and bank details on the portal
- Exit formalities: update the date of exit for employees who leave, so that they can claim transfer or settlement
4. Employees’ State Insurance (ESI): Applicability
- The ESI Act applies to establishments with 10 or more employees (20 in some states)
- ESI is mandatory for employees with gross monthly wages up to ₹21,000 (₹25,000 for employees with disability)
5. ESI Contribution Rates
- Employee share: 0.75% of gross wages
- Employer share: 3.25% of gross wages
- Total: 4% of gross wages
6. ESI Regular Compliances
- Monthly contribution: deposit online by the 15th of the following month
- e-Pehchan card: generate the insurance number for new employees and give them the e-Pehchan card for medical treatment
- Half-yearly / periodical return (Form 5): verify and submit within 42 days of the end of the contribution period, where applicable
- Accident and sickness reports: file the accident report on the ESIC portal within the prescribed time after any workplace incident
Monthly Compliance Calendar
| Compliance | Applicable to | Wage limit | Monthly due date |
|---|---|---|---|
| PF (EPFO) | 20 or more employees | Basic + DA up to ₹25,000 (from 17.09.2026) | 15th of next month |
| ESI (ESIC) | 10 or more employees (20 in some states) | Gross up to ₹21,000 (₹25,000 for persons with disability) | 15th of next month |
Need help with PF and ESI? Call or WhatsApp +91-9899129125, email opjhaom@gmail.com, or fill in the form above. Also see: ESI & PF Return Filing
Frequently Asked Questions
Yes, if you have 20 or more employees. Smaller establishments can register voluntarily, which helps when hiring and in government tenders.
Interest and damages are levied on delayed payment, and continued default can lead to inspection and recovery action. Timely payment by the 15th avoids these.
From 17 September 2026 the PF wage ceiling is ₹25,000 (Basic + DA), raised from ₹15,000. Employees earning between ₹15,001 and ₹25,000 who were earlier excluded must now be enrolled compulsorily. Employees above ₹25,000 can still join voluntarily with the employer’s consent.
Employees with gross monthly wages up to ₹21,000 (₹25,000 for persons with disability) in establishments covered under the ESI Act.
The Code on Social Security, 2020, in force from 21 November 2025, subsumes the EPF and ESI Acts. Existing schemes and portals continue during the transition, and some definitions, such as “wages”, are changing. We keep you updated.
Employer registration details, the employee list with salary structure, Aadhaar, PAN and bank details of employees, and portal login details. We share a complete checklist.