:: Frequently Ask Question ::

What are the returns to be submitted by an Employer and When?

• Un-exempted E.P.F.
  • Payments of remittance of contributions in SBI – on or before 15th of every month
  • Submission of monthly returns in form 12A – on or before 25th of every month
  • Submission of monthly returns in form 5 for new member employees and form 10 for member employees who have left the service – on or before 25th of every month
  • Annual returns in form no 3A and 6A – on or before 30th April of the financial year

 

• Exempted E.P.F.
  • Payments of remittance of contribution – on or before 15th of every month.
  • Payments of Pension Fund and administrative charges to SBI - on or before 15th of every month.
  • Submission of monthly return in Appendix A to RPFC – on or before 25th of every month.
  • AnnualSubmission of Annual return to RPFC – on or before 30th of April.

 

• E.S.I.S.
  • Payments of Contribution - on or before 21st of every month.
  • Declaration forms within 10 days of appointment of employee to concerned branch manager.
  • Submission of returns for half year ending on 31st march and 30th September – within 42 days of end of contribution period.
  • Accident form no 16 should be submitted to branch office within 24 hours of occurring of major/fatal accident or with 48 hours of occurring of minor accident.

 

• Professional Tax Act
  • When yearly P-Tax is above Rs 20,000/- payments should be deposited before end of the month.

 

• L.W.F
  • Payments should be submitted within 1 month of half year ending 30th June and 31st December – on or before 15th of July and 15th January.

 

• Payment of Bonus Act
  • Annual return in form D – with 8 months of year ending.

 

• Payment of wages Act
  • Annual return in form V – on or before 15th February.

 

• Contract Labour (R&A) Act
  • Annual return in form XXI for principal employer – on or before 15th February.
  • Half yearly return in form XXIV for Contractor – on or before 30th January and 30th july.

 

• Factories Act
  • Annual return in form 27 – before 1st February

 

When should the licenses be renewed?

• Shops and Establishment license– before 15th of December
• Factory license, under Factories Act – before 31st of October
• Contract Labour license– before 60 days of expiry date

 

What is the EPF withdrawal procedure for an outgoing member?

• After leaving service a member can submit his PF withdrawal form no 19 and pension withdrawal form 10-C or 10-D only after completion of 60 days waiting period

 

When can an employee withdraw the PF amount?

• Member employee can withdraw the PF amount standing to his credit On resignation.
• On retirement from the service.
• On termination due to voluntary retirement Scheme, retrenchment closure of factory / establishment.

 

What are the benefits of E.P.F.?

• Advance for purchase of dwelling site / house/ flat.
• Advance for construction of house.
• Advance for major illness via hospitalization for more than a month