PF (EPF) + ESI (ESIC) Registration for New Employers — Complete Guide (2026)

PF (EPF) and ESI (ESIC) are mandatory social security schemes for Indian employers with employees. In this guide, we cover the registration process, eligibility, monthly filing, and the new EPFO / ESIC portals.

What is EPF (Employees' Provident Fund)?

EPF is a social security scheme managed by EPFO (Employees' Provident Fund Organisation). Both employer and employee contribute 12% of basic + DA. The corpus provides retirement savings for employees. Governed by the EPF & MP Act, 1952.

What is ESI (Employees' State Insurance)?

ESI is a health + social security scheme managed by ESIC. Both employer (3.25%) and employee (0.75%) contribute on gross salary. The scheme provides medical, sickness, maternity, and disability benefits to employees. Governed by the ESI Act, 1948.

Who Needs EPF Registration?

• Every employer with 20 or more employees (Section 1(3) of the EPF Act)
• Some state-wise variations (e.g., Maharashtra: 20 employees; Karnataka: 10)
• Voluntary registration: any employer can register even if below threshold
• Once registered, mandatory to cover all employees earning basic + DA ≤ ₹15,000/month
• Employees earning > ₹15,000/month can opt out at the time of joining (with declaration)

Who Needs ESI Registration?

• Every employer with 10 or more employees (some states: 20)
• Covers all employees earning gross salary ≤ ₹21,000/month
• Once registered, all eligible employees must be enrolled

Documents Required

• PAN of the company / firm
• GST registration certificate (if applicable)
• Certificate of Incorporation (for companies) / LLP agreement (for LLPs)
• PAN + Aadhaar of all employees
• Bank account details of employees
• Salary structure (basic + DA + other components)
• Joining date of each employee
• Photographs of authorised signatory

EPF Registration Process

Step 1: Get Establishment ID

Apply online on the EPFO unified portal (unifiedportal.epfindia.gov.in). Submit: PAN, GST, COI, address proof, bank details. Approval: 3-7 days.

Step 2: Activate UAN for Employees

For each employee, generate UAN (Universal Account Number) and activate it. UAN links all PF accounts of an employee across employers.

Step 3: File Monthly ECR

File ECR (Electronic Challan cum Return) every month for all employees. Pay the contribution via netbanking before the 15th of the next month.

ESI Registration Process

Step 1: Apply for Employer Code

Apply online on esic.gov.in. Submit: PAN, GST, COI, address proof, bank details. Approval: 7-15 days.

Step 2: Enroll Employees

Enroll all eligible employees in the ESI portal. Get their insurance number (IP number).

Step 3: File Monthly Return

File monthly return + challan for all employees. Pay the contribution via netbanking before the 15th of the next month.

Cost

Penalty for Non-Compliance

Frequently Asked Questions