The Employees’ Provident Fund Organisation (EPFO) administers the
Employees’ Provident Funds & Miscellaneous Provisions Act, 1952,
a central social security legislation ensuring retirement benefits for employees
working in covered establishments.
Gupta Mertia Associates provides end-to-end EPFO consultancy —
from registration to inspections and claim settlements — ensuring
100% statutory compliance and peace of mind for employers.
THE CODE ON SOCIAL SECURITY, 2020 (Bare Act – PDF)
- Establishments employing 20 or more employees
- Coverage continues even if employment falls below 20
- Voluntary coverage under Section 1(4)
- Once covered, EPF registration is permanent
| Contributor |
Rate |
| Employee |
12% |
| Employer |
12% |
Employer contribution breakup:
- 8.33% – Employees’ Pension Scheme (EPS)
- 3.67% – Provident Fund
Included for PF calculation:
- Basic wages
- Dearness allowance
- Retaining allowance
Excluded:
- HRA
- Overtime
- Bonus & commission
- Reimbursement-based allowances
Allowances paid uniformly, ordinarily and universally may be
treated as wages as per Supreme Court judgments.
- Interest @ 12% p.a. for delayed payment (Section 7Q)
- Damages up to 25% of arrears (Section 14B)
- Prosecution for non-registration or non-deposit
- Attachment of bank accounts & recovery proceedings
Registration & Establishment Onboarding
- PF Code registration & applicability advisory
- UAN generation and KYC linking
Monthly & Annual Compliance
- ECR preparation & filing
- Form 5A, Form 9, corrections & revisions
Employee Claims & Pension
- PF withdrawal, advance & transfer claims
- EPS-95 pension settlements
Inspection & Liaison
- Representation before EPFO authorities
- Reply drafting & follow-ups
- 35+ years of EPF compliance experience
- Inspection & notice handling expertise
- Legally compliant wage structuring
- Trusted by manufacturing & service industries
- End-to-end EPFO responsibility
Speak to EPF Consultant
