Employee’s Provident Fund (EPF) is a scheme under the Employee’s Provident Funds and Miscellaneous Provisions Act, 1952. The EPF scheme is regulated by the Employee’s Provident Fund Organisation.
When to register?
Mandatory Registration: EPF registration is mandatory for establishments which is a factory engaged in any industry having 20 or more persons, and to any other establishment employing 20 or more persons or such class of establishment which the Central Government has notified.
Voluntary Registration: where employer and employees have agreed may themselves apply for registration.
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