PF & ESI compliance checklist
Registration, coverage, contribution accuracy, return filing and record-keeping under the EPF and ESI Acts.
Applicability
Establishments with 20 or more employees (EPF) and 10 or more employees in a notified area (ESI); coverage thresholds vary for certain categories and states.
Control points
Work top to bottom — each point states what to confirm and the evidence that closes it.
1. Registration current
EPF code and ESIC code obtained; Form 5A / employer particulars updated after any change in ownership, address or branches.
2. Coverage test per employee
Every employee tested for EPF membership (wage ceiling and Form 11 declaration) and ESI coverage against the wage ceiling.
3. Wage base correctly built
PF wage base aligned to the Section 2(y) wage definition; allowances not artificially excluded to depress the base.
4. Contributions remitted on time
ECR and ESI challans paid by the statutory due date each month; TRRN/challan evidence filed.
5. New joiners and exits reported
UAN generated or linked for joiners; exits marked with date and reason; ESI IP numbers created before the first wage payment.
6. Contractor compliance verified
Contractor ECR and ESI challans collected and reconciled to the invoices for deployed manpower.
7. International workers
IW status identified, contributions on full wages without ceiling, and Form 11 declarations retained.
8. Records and inspections
Registers, challans and returns retained for the prescribed period; inspection notes and closure evidence filed.
Verify before you rely on this
This checklist covers the obligations that most commonly attract notices; it is not exhaustive and applicability thresholds vary by state and headcount.
Check the regulatory update feedTurn this reference into a live compliance calendar
Complyuva maps the applicable Acts to each company and state, tracks every register, return and contribution due date, and escalates before a deadline slips.