Chapter 2 : EPF Act Registration Guide for Employers and Employees

 EPF Act Registration Guide for Employers and Employees – Process, Documents & UAN Activation

The Employees’ Provident Fund (EPF) Act, 1952 is a cornerstone of India’s social security framework, ensuring retirement savings and financial stability for the workforce. After understanding the applicability and provisions in Chapter 1: EPF Act Introduction, this chapter focuses on the crucial process of EPF Act Registration for Employers and Employees. Under the Act, every establishment with 20 or more workers must register as an employer, while eligible employees earning wages within the prescribed limits are required to be registered to avail EPF benefits. For implementation and compliance, the Government of India facilitates the collection of ER (Employer Contribution) and EE (Employee Contribution) through the official EPFO online portal. In this chapter, we explain the registration process in two parts—first for employers, and then for employees—highlighting the mandatory steps, documentation, and digital procedures that ensure seamless EPF compliance.

Learn how employers and employees register under the EPF Act, 1952. Step-by-step EPFO portal process, required documents, and UAN activation explained.

Part A: Employer Registration

Process of Employer Registration in EPFO Online

Employer registration under the Employees’ Provident Fund (EPF) Act, 1952 is mandatory for establishments with 20 or more employees, though smaller organizations may opt for voluntary coverage. The process is carried out through the EPFO Unified Portal and involves the following steps:

1. Visit the official EPFO Employer Portal and select Establishment Registration.
   
   
   
2. Sign up using a valid Digital Signature Certificate (DSC) of the employer/authorized signatory.
3. Fill in establishment details such as name, type of industry, date of incorporation, PAN, TAN, and address.
4. Provide details of the employer/authorized person including designation, contact number, and email ID.
5. Upload required documents for verification.
6. Submit the application and generate a unique Establishment ID, which will be used for filing returns and depositing contributions.
7. After registration, employers must deduct 12% of basic wages + DA from employees and deposit both employer and employee contributions by the 15th of the following month.

Documents Required for Employer Registration

• PAN card of the establishment
• Certificate of incorporation/partnership deed/LLP agreement
• Address proof of establishment (electricity bill, rent agreement, property tax receipt)
• Bank account details of the company/firm
• Specimen signature of employer/authorized signatory
• Digital Signature Certificate (DSC)

---

Part B: Employee Registration

Process of Employee Registration in EPFO Online

Employee registration is initiated by the employer through the EPFO Unified Portal. Every eligible employee is allotted a Universal Account Number (UAN), which remains constant throughout their career and links all PF accounts. The process includes:

1. Employer enters employee details such as name, date of birth, date of joining, Aadhaar, PAN,
   
   
   bank account, and salary information.
2. The system generates a UAN for each employee.
3. Employees activate their UAN on the EPFO Member Portal using Aadhaar, PAN, mobile number, and bank details.
4. Once activated, employees can log in to view contributions, download passbooks, and manage nominations.
5. Employers deduct 12% of basic wages + DA from the employee’s salary and deposit it monthly into the employee’s EPF account along with the employer’s contribution.

Documents Required for Employee Registration

• Aadhaar card (mandatory for verification and linking)
• PAN card (for tax compliance)
• Bank account details (for deposits and withdrawals)
• Passport/Driving License/Voter ID (as identity proof, if required)
• Appointment/joining letter (to confirm date of joining)

Short Process of UAN Activation

1. Visit EPFO Member Portal – Go to https://unifiedportal-mem.epfindia.gov.in.
2. Click on ‘Activate UAN’ – Enter your UAN, Aadhaar, PAN, or Member ID.
3. Fill Required Details – Provide name, date of birth, mobile number, and email ID as per EPF records.
4. Generate OTP – An OTP will be sent to your registered mobile number.
5. Verify and Submit – Enter OTP, set your password, and submit.
6. Login with UAN – Once activated, you can log in using your UAN and password to access your PF account, download passbooks, and track contributions.

 Sample Screen Short of EPFO Site

Conclusion

    The registration of both employers and employees under the Employees’ Provident Fund (EPF) Act, 1952 is the foundation of effective compliance and long‑term financial security. Employers, by completing their registration on the EPFO Unified Portal, take on the responsibility of timely contribution and record maintenance, while employees secure their future through the generation and activation of their Universal Account Number (UAN). Together, these processes ensure seamless collection of ER (Employer Contribution) and EE (Employee Contribution), strengthening India’s social security framework. Proper registration not only protects employees with retirement savings, pension, and insurance benefits but also builds trust and credibility for employers by demonstrating adherence to statutory obligations. In essence, EPF registration is a shared commitment—where compliance meets care, and both employer and employee contribute to a secure and sustainable future.