About PF Returns

Provident Fund (PF) returns are mandatory filings that employers must make to the Employees’ Provident Fund Organisation (EPFO) on behalf of their employees. These returns provide a detailed record of employee contributions and employer contributions to the PF scheme, ensuring transparency and accountability in the management of PF funds.

Applications for Filing

PF returns are typically filed electronically using the EPFO’s unified portal. The specific return form used depends on the number of employees, the frequency of contributions, and the type of establishment. Common return forms include:

• Form ECR (Electronic Challan-cum-Return): Used for monthly contributions and filing of challan for payment.
• Form 6A: Used for quarterly contributions and filing of challan for payment.
• Form 9: Used for annual return filing by employers with share capital.
• Form 21A: Used for annual return filing by employers without share capital.

Eligibility

All establishments with employees covered under the Employees’ Provident Fund and Miscellaneous Provisions Act, 1952 are required to file PF returns. This includes establishments with more than 20 employees (10 in certain cases) engaged in various industries, including factories, mines, plantations, and commercial establishments.

Documents Needed

The specific documents required for PF returns vary depending on the return form and the type of establishment. However, some common documents include:

• Employer’s registration details (EPFO registration number)
• Employee details (payroll data, PAN, Aadhaar number)
• Contribution details (employee contribution, employer contribution)
• Challan payment details (bank transaction details)