Mandatory registration for employers to contribute to employees' retirement savings account under the EPF scheme, once employee strength crosses the prescribed threshold.
Employers with 20 or more employees (or those opting in voluntarily) who must provide statutory retirement benefits.
Employees' Provident Fund Organisation (EPFO), EPF & MP Act 1952
PAN of establishment; certificate of incorporation/partnership deed; address proof; list of employees with PAN & Aadhaar; cancelled cheque; digital signature of employer.
Once an establishment employs 20 or more persons (voluntary registration is allowed below this).
Generally 12% of basic wages + DA, matched by the employee's contribution.