Many a time it happens that a withdrawal claim is denied if the Provident Fund account of the applicant does not reflect the correct information. Errors like having a typo in the name on your PF account or an incorrect date of birth seem like a minute error but can lead to a lot of hassle at the time of withdrawal.
It is important that your PF account displays the correct information. If your PF account is reflecting incorrect details, there are two ways to rectify them. Basic details can be rectified from the UAN portal itself, whereas some changes need to be made by filling a joint declaration form.
Updating details through UAN portal
EPFO has made it mandatory to link Aadhaar Card with UAN. Once the UAN is linked to Aadhaar, it is difficult to make any changes to the PF account.
However, some basic changes can still be made directly from the UAN portal even if the Aadhaar Card is verified. These details include change in qualification, marital status, salutation and address.
Here’s how you can change these details on the UAN portal:
Login to your UAN Account
Next, Navigate to “View” and click on “Profile”
Lastly, click o the edit icon against the details you want to change and save the changes made.
Joint Declaration Form
For certain details like name, father’s name, etc., a Joint Declaration form is to be filed since these details are verified against the user’s Aadhaar and are not easily editable.
The details that can be changed/ corrected through a Joint Declaration form are:
Father/ Husband’s Name
PF/ EPS Account No.
Date of Birth
Date of leaving
How to fill a Joint Declaration form
It is mandatory to physically submit the Joint Declaration form to the PF Office with which the establishment is registered.
The Joint Declaration Letter is to be physically submitted to the PF Office with which the establishment is registered. The jurisdiction of the PF office with which your establishment is registered can be viewed on the homepage after logging in to the EPFO Portal.
Mention the name of the employee whose details you want to rectify along with the name of the establishment.
Next, enter the correct details, i.e. the details you want to be reflected on your PF account.
In the next column, mention the details that are erroneous, i.e. the ones you want to correct.
Attach self-attested proofs as may be required to support the correction claim you are making. Example: If you want to change errors in your name, you can attach a self-attested copy of PAN Card or Aadhaar Card.
Lastly, get the form signed by the applicant and authorised signatory for the establishment and submit the form to your PF office.
Employee’s Provident Fund (EPF) is a scheme introduced by EPFO through which the employees and their employer contribute a part of their salaries towards the PF fund in order to build a corpus for retirement.
In order to contribute towards the EPF Scheme, an establishment first needs to get itself registered on the EPFO Portal which in maintained by Ministry of Labour & Employment, Government of India.
The EPFO Portal allows the establishment to make the PF payment online.
Steps to file monthly PF return online
In order to make the PF payment online through the EPFO Portal, the following procedure is to be followed:
Login to EPFO Portal
Login to the EPFO portal using the credentials sent on your email Id upon successful sign up with Unified Shram Suvidha Portal.
Download the ECR File
Navigate to Payment and click on ‘ECR/Return Filing’. Next, click on ‘ECR Upload’, go to ‘Download ECR File’, select the wage month for which you want to file PF return, select the file type as ‘ECR’ and click on ‘ECR File Download’. An ECR file containing the list of employees against their UAN will be downloaded.
Enter wage details
Fill in the details regarding: a) Gross wages: Gross wages are the b) EPF wages: Basic Wages + Dearness Allowance c) EPS wages: Basic Wages + Dearness Allowance d) EDLI wages: Same as EPS wages e) EPF Contribution remitted: 12% of EPF wages (or as decided by organization) f) EPS Contribution remitted: 8.33% of EPS wages g) EPF EPS difference remitted: Difference between (e) and (f) h) NCP Days: Non-Contributing Period i.e. Absent days i) Refund of Advances
Save as Text Document
Next, save the excel file as a CSV file. Make sure to delete the first column with the particulars. Now, open the CSV file and remove all the extra commas, if any. Next, replace all the commas (,) between two fields with #~# and save the file as a text document.
Upload the ECR file
Now, login to the EPFO Portal, got to Payments> ECR Filing> ECR Upload. Select the Wage Month for which you are filing the return and other required details and upload the Text file.
Generate TRRN and make payment
Next, verify the ECR uploaded and a Temporary Return Reference Number (TRRN) will be generated. Further, click on “Prepare Challan” and fill in the EPF and EDLI charges as applicable. Also, enter the number of employees, excluded number of employees and their salary. Now, click on “Generate Challan”> “Finalize” and make the payment by clicking on “Pay”.
Due date of PF payment and return
PF Payment: The due date for PF Payment, i.e. the date by which employees’ PF shall be deducted is on or before 15th of the next month.
PF Return: The due date of filing PF return on the EPFO portal is on or before the 15th of every month.
Penalty for late filing of return
When there is a delay in filing of PF return, the following interest/ penalty is levied:
Interest under Section 7Q: An interest of 12% per annum, for every single day is levied on the employer if there is a delay in filing PF return.
Penalties under Section 14B in case there is a delay in making the challan payment:
5% interest per annum for a delay upto 2 months
10% interest per annum for a delay of 2-4 months
15% interest per annum for a delay of 4-6 months
25% interest per annum for a delay of more than 6 months
Can an employee contribute more than 12%?
Yes, an employee can contribute more than 12% towards PF contribution
Can an establishment go for voluntary PF registration?
Yes, an establishment can opt for voluntary PF registration even if they are not employing more than 20 employees.
Universal Account Number (UAN) is a unique number allotted by the Ministry of Labour and Employment, Government of India to the employees registered for Provident Fund. With Universal Account Number, the employee can access claims, claims status, PF balance, upload KYC, file for e-Nomination, etc. UAN number can be generated online through the EPFO Portal.
UAN can be generated by both, employer or employee.
Generate UAN through Employer
In order to generate UAN number of employees, first, the establishment/ employer will have to register itself with Employees Provident Fund Organisation (EPFO), India. In case the establishment/ employer is not registered with EPFO, they can register for provident fund online through the Unified Shram Suvidha Portal which is the official portal of the Ministry of Labour and Employment.
Once the establishment is registered, following steps need to be followed to add members to EPF:
Login to EPFO Portal
Login to the EPFO portal using the credentials sent on your email Id upon successful sign up with Unified Shram Suvidha Portal.
Next, navigate to ‘Member’ and click on ‘Register Individual’ to add employees to your establishment.
Enter Member Details
Then, enter employee details like a. Name (as per Aadhaar Card) b. Date of Birth c. Gender d. Father/ Husband’s Name e. Relation to the name entered above f. Marital Status g. Nationality h. Mobile i. Email Id j. Qualification k. Date of Joining l. Monthly EPF wages as on Joining
Then, enter the KYC details. It is mandatory to add Aadhaar details.
After entering all the necessary details, click on ‘Save’.
Note: If the employee already has a UAN, you may select the appropriate option.
Thereafter, you will be required to approve the same.
In order to approve, navigate to ‘Member’ and click on ‘Approvals’. The member details you saved will be displayed here. Click on ‘Approve’ to add the member to the establishment. Upon approving, the employee will be added to the Establishment.
Finally, once you have approved the member, navigate to ‘Dashboard’ and click on ‘ Active Members’. Next, click on ‘Search’ and the page will display all the active members and their UAN.
Generating UAN through Employees
In case the employer has not allotted the UAN, employees can generate UAN number themselves by following these steps:
Firstly, go to the UAN member page and click on ‘Direct UAN Allotment by Employees’ on the bottom right corner.
Then, enter your Mobile Number linked with Aadhaar Card and enter the OTP received.
Finally, the portal will auto-populate the fields based on your Aadhaar Card and your UAN will be generated. You will also receive an SMS with your UAN.
Universal Account Number (UAN) is a unique number allotted by the Ministry of Labour and Employment, Government of India to the employees registered for Provident Fund. A member identification number is allotted to the employee upon job change. All member identification numbers, current as well as previous, are linked through the Universal Account Number.
Once an employers registers on the EPFO Portal, UAN can be generated. With Universal Account Number, the employee can access claims, claims status, PF balance, upload KYC, file for e-Nomination, etc.
Activating Universal Account Number (UAN)
The employer will share the UAN once an employee is added as a member to an establishment the employee will be required to activate their UAN. Follow these steps to activate UAN:
Visit the UAN Portal
Firstly, visit the UAN Portal and click on ‘Activate UAN’
Next, Enter your UAN. If you do not have your UAN, you may ask your employer to share the same.
Enter other required details like Name, Date of birth, Mobile Number, Email Id and click on ‘Get Authorization Pin’.
Lastly, check the ‘I Agree’ box and enter the OTP received on your registered mobile number. Upon entering the OTP, you will receive the password on your registered mobile number. Use this password to login to your UAN account.
Know Your Universal Account Number (UAN)
In case an individual does not have access to their UAN, they may find it on the UAN Portal using the ‘Know Your UAN‘ facility.
Visit the UAN Portal and click on ‘Know Your UAN’.
Enter your registered mobile number, captcha and click on ‘Request OTP’. Enter the OTP received on mobile number and click on ‘Validate OTP’.
Lastly, enter your basic details as per Aadhaar Card and click on ‘Show my UAN’
What is UAN?
UAN is a unique number allotted by the Ministry of Labour and Employment, Government of India to link multiple Member Ids allotted to a single member under single Universal Account Number.
Who allots UAN?
UAN is allotted to all the contributory members of EPFO and disseminated through the employers.
Can a person have 2 UAN?
No, a person can only have one UAN, however, they can have more than one Member Id. In case a person has two UANs, they will have to transfer the amounts from one UAN to other.
The Ministry of Labour & Employment, Government of India, has come up with a common PF and ESI registration. Employers can make the registration online through the Unified Shram Suvidha Portal.
PF-ESI Registration Process
Sign up on the Shram Suvidha Portal
Firstly, sign-up on the Unified Shram Suvidha Portal and a verification link will be sent to your email-id. After verifying, you will be re-directed to a new page for creating your User Id and Password. (Note: Username and Password are case sensitive)
Login to your account
Next, login to your account by using the credentials used for signing up.
Navigate to “Register for EPFO-ESIC”
After logging in, go to “Register for EPFO-ESIC” and click on “Apply for New Registration”
List of Acts
Next, you will be shown the following List of Acts:
a. Employees’ State Insurance Act, 1948 b. Employees’ Provident Fund and Miscellaneous Provision Act, 1952
Select the Act for which you are seeking registration. Select the Act applicable to you. If only one of the Acts are applicable, choose that Act.
Further, enter your:
a. Establishment Name as per PAN b. Address of Establishment c. Establishment Setup Details d. Factory License Details, if any e. Start-Up registration number, if any f. MSME registration number, if any g. Lastly, enter ownership details Save draft and click on “Next”.
Next, enter the email address and mobile number of the authorised person.
Next, you are required to enter:
a. Primary Manager details (if any) b. Primary Owner details
Similarly, you can add more owners.
Now, select any identifier from the dropdown list and fill in the details
For instance, if you select “Goods and Service Tax Identification”-
a. Enter GSTIN in “Identifier Value” b. Further, enter the name as on the GST Registration Certificate in “Name of Identifier” c. Thereafter, enter the date on which the GST Registration Certificate was issued in “Date of Issue”, d. Next, enter the name of the issuing authority in “Issued by (Authority) ”, which in case of GSTIN would be Goods and Service Tax Department e. Lastly, enter the place where the document was issued in “Issued at (Place)”
Further, you are required to enter:
a. Employee details covered under EPF Act (Note, these details are only required for EPFO registration) b. Total number of employees employed for wages directly and through immediate employers on the date of application (Note, these details are only required for EPFO registration) c. Other common details
After that, enter branch/ division details, if any.
Further, select the primary business activity, nature and category of work from the dropdown.
Lastly, upload the documents from the dropdown for proof of address, date of setup proof, license proof.
Also, upload the specimen signature (Sample format is available on the website).
Finally, upon filling all the necessary details, you will be required to attach DSC and submit the form. Then, an email will be sent on the registered email address. Moreover, you will also receive the login id and password using which you can login to EPFO and ESIC.
Can I register only for EPFO or ESIC?
Yes, you can register either for both or any one of them. Select the Act applicable to you from the options provided before starting registration process.
Do I have to submit any physical documents?
All documents are to be uploaded online, no physical documents are required to be provided.
The Ministry of Labour and Employment has come up with a a unique identification number called “Labour Identification Number” for various labour related services. Labour Identification Number (LIN) can be applied online through the Unified Shram Suvidha Portal which is the official portal of the Ministry of Labour and Employment.
The objective is to provide a single window access to the Labour Return related services for Employers/Establishments and other stakeholders.
Registration Process for Labour Identification Number (LIN)
Sign up on the Shram Suvidha Portal
Sign-up on the Shram Suvidha Portal and a verification link will be sent to your email-id. After verifying, you will be re-directed to a new page for creating your User Id and Password.
(Note: Username and Password are case sensitive)
Login to your account
Login to your account by using the credentials used for signing up.
Navigate to “Apply for New LIN”
Labour Identification Number registration can be initiated after logging in to your account and clicking on “Apply for New LIN”
Enter Establishment Details
Enter your: a. Establishment Name b. Address of Establishment c. Establishment Setup Details like, setup date, PAN of the establishment, Establishment Category, and Ownership Type.
Save draft and click on “Next”.
Further, enter your primary email-id and mobile number and click “Check Verify”. You will be sent a verification link on your email-id. Upon verifying the same, you will be sent an OTP to verify your mobile number.
You can add multiple eContacts other than the primary eContact.
Thereafter, on the Contact Person tab, you will be required to enter- a. Representation Type b. User Id (You can enter the same User Id you used to create the account) c. Upon clicking on “Search User Id”, the name, address, email and mobile number will be auto-filled.
Now, select any identifier from the dropdown list.
For example, if you select “Permanent Account Number”- a. Enter the name as on the PAN Card in “Name of Identifier” b. Next, enter your 10-digit PAN number in “Identifier Value” c. Thereafter, enter the date on which the PAN was issued in “Date of Issue”, d. Lastly, enter the name of the authority issuing the PAN Card and upload the document.
If you have a related Company which possesses LIN, enter that establishment’s LIN. If you do not know the LIN, you may use the “Know Your LIN” facility to find it.
In case you do not have a related establishment, you can move on to the next step.
If your establishment falls under section 2m(i), 2m(ii), or 85, select the appropriate section. However, if your establishment does not fall under any of those categories, click on “N/A”.
Next, select whether any hazardous activity is conducted in your establishment. Additionally, select whether any dangerous activity is conducted in your establishment.
Moreover, select if there is any seasonal Operation Type, Power HP.
Then, enter the number of workers employed in your establishment as of the date and the NIC Code applicable to your establishment.
Thereafter, enter a brief description of your establishment.
After entering the additional information, select the Acts applicable to your establishment from the dropdown list.
Then, enter the date of coverage, that is to say, from the date on which the Act commenced to be applicable to your establishment. Then, click on “Add”
If you want to select multiple Acts, you can do so following the same procedure.
Next, upload a document from the dropdown list as per your establishment category.
After doing so, Click on the plus “+” symbol.
Similarly, you may upload more documents.
For example, if you are a PLC, you may select “Memorandum/ Articles of Association” and proceed to upload the same.
Summary & Submission
In this step, you can review and submit your application.
Select the office where you want to submit the LIN registration form from the dropdown list.
If any details are pending, they will be shown in red at the bottom of the page. Next, enter the jurisdiction based on the location of your establishment.
You can edit the application any time, however, you can edit the registration data after the submission of the form. Although, it is possible to do so after seeking the permission of the Regional head of Office.
Know Your LIN
Lastly, upon submission, you will receive an email containing an acknowledgement number.
You can access the “Know Your LIN” facility and enter your establishment details to check whether you have been allotted a LIN.
Moreover, you can use this facility to check the LIN of other establishments too.
LIN stands for Labour Identification Number and is issued by the Ministry of Labour and Employment
What is the purpose of LIN?
Government of India plans to do away with all employer codes issued by separate labour enforcement agencies such as ESIC, EPFO, CLC(C) and DGMS etc., by replacing them with new Labour Identification Number (LIN).
The ESI scheme is managed by the Employee State Insurance Corporation a government body, and it is governed by the ESI Act 1948. It protects the employee in the case of sickness, disability, physical injury, and more. Moreover, it provides the working individual and his family with medical facilities. Both the employer and employee contribute to ESI and enable Indian employees to take part in a self-financed, healthcare, insurance fund.
An individual should meet certain criteria set by the committee to avail the benefits. ESI Scheme shall be applicable to:
Any individual working in a non-seasonal factory with more than 10 employees as per Section 2(12) of the ESI Act
Employees working in sectors such as shops, hotels and restaurants, newspaper establishments, road-motor transport undertakings, cinemas, preview theatres, private educational and medical institutions with a strength of more than 20 employees
ESI Wage Limit
The existing wage limit of the employee is ₹21,000 per month and if the employee has any disability, the wage limit for coverage is ₹25,000 per month.
There are exemptions to the rule in the case of daily average wages of INR 137. They do not have to contribute to the scheme from their wages. Only the employer’s contribution is paid for such people.
The registration for employers under the ESI scheme is completely online. Here’s a step by step guide to the ESI registration online:
The employer should keep all documents ready for reference
An employer must file form 1, available in PDF format on the official website
Fill in the form and submit it for registration on the official website
Once verified, a registration number, a 17-digit unique identity will be provided. This unique number is required for all filings
Employees registered under the scheme get an ESI card after submitting a form with photographs and details of family members
Details of all directors, partners, and shareholders
Details of all employees along with their salary information
Returns to be filed every year post registration
After the registration, ESI Returns have to be filed twice a year. Documents required for ESI Returns are listed below:
Register for Form 6
Attendance register of the Employees
Register of wages
Register of any accidents on the premises
Monthly returns and challans submitted for ESI
Return Filing Process
On successful registration of the establishment, the employer can file returns online. The login credentials will be available once registered. The same will be required for the online filing of returns. The half-yearly return of ESI for the period April to September is due by 12th November, and October to March is due by 12th May.
In order to file ESI returns online, the employer must follow the below-mentioned procedure:
The employer must log in to the official website using login credentials
Once he is able to log in to ESIC Portal, there is a list of actions that are available.
To file the return, the employer must first verify if all the employee details are up to date and then file the return
The employer must then fill the bank details and submit them to file the returns.
The employer can go to the ‘List of Actions’ and ‘Generate Challan’
You can download the challan and document it for future reference and inspections.
Consequences of non or Late Payment of Employees Contribution
Non-payments, delayed payments, or falsifying payments under ESI Act may attract imprisonment for a period extending up to 2 years and a fine up to ₹5,000. An employer who fails to pay the contribution within the time limit specified in the regulation shall be liable to pay simple interest at the rate of 12% per annum in respect of each day of delay or default in payment of contribution.
Penalty for Non-Payment or Delayed Payment of Contribution
The ESI Corporation may levy and recover damages as per the Regulations, at the following rates, not exceeding the amount of contribution payable for default or delay in payment of the contribution.
Period of delay
Rate of damages in % p.a
Less than 2 months
2 to 4 months
4 to 6 months
6 months and above
The employer will be liable for prosecution under Section 85(a) for the first time, and if the employer repeats the offense, he will be liable for enhanced punishment for every repetition.
The definition of wages under Section 2(22) under the ESI Act, 1952 states that it means all remuneration paid or payable in cash to an employee if the terms of the contract of employment were fulfilled. Some of the inclusions and exclusions from the wage component are as follows:
An employer is liable to pay his contribution in respect of every employee and deduct employees contribution from wages. He shall pay these contributions at the below-specified rates to the Corporation within 15 days of the last day of the Calendar month in which the contributions fall due. The same can be deposited online or to authorized designated branches.
0.75% of wages paid/payable
3.25% of wages paid/payable
Let us say Mr. Ansh having wages of Rs. 24,000 works in a processing unit. The contribution will be as follows: Employee Contribution – 0.75% * 24,000 = 180 Employer Contribution – 3.25% * 24,000 = 780 So a total contribution of INR 960 will be made. The onus of deducting the contribution and depositing the same is on the employer.
Contribution Period and Benefit Period
There are two contribution periods each of six months duration and two corresponding benefit periods also of six months duration as under:
Cash Benefit Period
1st April to 30th Sept
From 1st Jan of the following year to 30th June
1st Oct to 31st March of the year following
From 1st July to 31st December
Can I claim an amount in ESI if I take treatment in private?
As mandated by the ESI Act, treatment has to be taken only from the ESIC hospitals or dispensaries. However, in case of emergency, if the treatment is taken from a private hospital, you can raise a claim with the ESIC subject to ESIC approval.
After resignation ESIC card is valid or not? and how long ESIC benefits could be taken after resigning a job?
For medical treatment, ESIC card is valid from the first date of insurable employment to last date of the corresponding benefit period. However, for cash benefits you need minimum contribution period, if you have minimum contribution period then you can avail ESIC cash benefits in the benefit period.
Can I reactivate ESIC card?
You need to give your old ESIC number to your new employer to reactivate your ESI Pehchan card. Your ESIC card will be reactivated when your new employer pays your ESIC contribution.
Can I withdraw the ESI amount?
ESI is a premium paid for medical benefits. If no benefit is obtained from it, there is no option available to withdraw amount from ESI Account.
Who administers the ESI Scheme?
The ESI Scheme is administered by a statutory corporate body called the Employees’ State Insurance Corporation (ESIC).
How does the scheme help the employees?
The scheme provides full medical care to the employee registered under the ESI Act, 1948 during the period of his incapacity, restoration of his health and working capacity. It provides financial assistance to compensate the loss of his/ her wages during the period of his abstention from work due to sickness, maternity and employment injury. The scheme provides medical care to his/her family members also.
ESIC or Employee State Insurance Corporation is an autonomous body created by the law under the Ministry of Labour and Employment, Government of India. It is a multi-dimensional social system that provides socio-economic protection to workers.
ESIC or Employees State Insurance Corporation is a statutory corporate body set up under the ESIC Act 1948 which provides financial coverage to workers against sickness, maternity, disablement, occupational disease, or death due to employment injury. The ESI Act encompasses health-related eventualities that workers are exposed to on a daily basis. It acts as a financial safety net for workers.
Who is Eligible for ESI?
An individual should meet certain criteria set by the committee to avail the benefits offered by Employee State Insurance Corporation (ESIC). The ESI Scheme is applicable to:
Any individual working in a non-seasonal factory with more than 10 employees
Employees working in sectors such as hotels and restaurants, Newspaper establishments, road-motor transport undertakings, Cinemas, preview theatres, private educational and medical institutions with a strength of more than 20 employees
The existing wage limit of the employee is ₹21,000 per month and if the employee has any disability, the wage limit for coverage is ₹25,000 per month
Address proof of the business establishment or company
A register containing the attendance of the employees
Process of Registration
ESIC registration is completely online. Follow the below steps to register ESIC:
Register on ESIC Portal
Click on the ‘Sign Up’ button under the ‘Employer Login’ option on the home screen of ESIC Portal. Fill in the details and submit the form.
Post sign up to the portal, the employer will receive a confirmation mail sent to the registered e-mail id and mobile number entered at the time of sign up. The email shall contain the username and password details for registering as an employer and employee under the ESIC scheme.
Login using username and password received in the mail
It will redirect to the page having the option of ‘New Employer Registration’. Click on the ‘New Employer Registration’ option.
Select the ‘Type of Unit’ from the drop-down list
Click on the ‘Submit’ button
Fill in the details in ‘Employer Registration – Form 1’. On completion click on the ‘Submit’ button.
The Employer Registration Form-1 contains details pertaining to the unit of the employer, details of the employer and employees.
Make payment for Registration
Post submission of the Employer Registration Form-1, the ‘Payment of Advance Contribution’ page will open. The employer will need to pay the advance contribution for 6 months. Fill in the below details: – Amount to be paid – Select the payment mode
Receipt of Registration Letter
– On the successful payment of six months’ advance contribution, the system-generated Registration Letter (C-11) is sent to the employer. – It will contain a 17 digit Registration Number by the ESIC department. – The Registration Letter (C-11) is a valid proof of registration of the employer.
Is it mandatory for employers to register under the ESI?
Yes. It is mandatory that an employer who falls within the eligibility bracket of the ESI scheme register themselves. The factory, company, or establishment should register with the ESIC within 15 days from the registration.
Are the benefits that are granted to the insured employees transferable?
The benefit that the employee is entitled to be passed on to the insured’s dependents in case of the untimely death of the insured employee due to an injury or disease contracted from the work environment.
What is the ESI Code number?
Every employee receives an ESI code number which is a unique 17-digit identification number of a factory or organization. The factory or organization is registered under the coverage of the Act. The ESIC portal generates the 17 digit number after the employer submits their employee’s information.