Freelancer In Hr &indirect Taxes For
Pan Singh Dangwal
Joint Manager
Srinath Sai Ram
Hr Manager
Hr Consultant

Cite.Co is a repository of information and resources created by industry seniors and experts sharing their real world insights. Join Network
Dear respected Members,
I have a query regarding the establishment which earlier had employees more than 10 and was contributing to epf.
As presently he lost his contracts and does not have any employee on board to pay the contribution to epf.
however establishment continues to be in operation.
Seeking guidance towards what and how epf procedure of filing contributions be continued further.
Is there any declaration to be given to epf authourity.
Does the employer have to pay for admin charges?If so how it is to be done on line.
Similar is the case with esic.
Members Request Pls Guide.

Dear member,
If the establishment continues (functional) and even if there is no contributory member, than the establishment has to deposit Rs. 500.00 per month towards PF Admin charges.
In the PF challan you can show Nil Member and Nil wages for PF, EPS and EDLI, but have to deposit Rs. 500.00.
However, if the establishment comes under preview of “Non-Functional” than Rs. 75.00 needed as PF Admin charges.
Pls find attached latest PF Notification which is applicable wef Jun'18.

Attached Files
File Type: pdf PF Notification-26-Rev. Admin Chgs-0.50%-01.06.18.pdf (1.71 MB, 213 views)

Dear Mr Bijay, i Presume you have no Employee on your rolls covered under ESI.However, you have to file Nil Returns on monthly basis.Consequently, the question of remittance of ESI Contributions does not arise.The procedure is similar to Filing Monthly Contributions in Online. By doing this, at a later stage, ESI Dept will not question you for Non Remittance of contributions
Regarding PF, You need not file ECR.You have to log in to ECR Portal & go to Generate Challan directly option.If you do not have any Employee on Roll covered under EPF, You have to remit Rs75/- towards A/C # 2. A/C # 22-Nil
Though, your Establishment is Functional, sonce at the moment you do not have EPF Covered Employee, you fall under the category of Non Functional Establishment.
The moment you have even 1 Employee coming under EPF, you have to remit Rs500/- towards A/C # 2 AS ALREADY MENTIONED BY Mr Pan Singh.Similarly you have to remit actual ESI Contribution

Respected Members Thank you for your valuable guidance and support in learning. Thanks and warm regards.
beforehand you have to make exit all employees and pay 75/- per month as admin charges
if any employee remain in muster roll with zero working days the employer has to submit ECR of existing employees, with whole month days as NCP and pay 500/- as admin charges

This discussion thread is closed. If you want to continue this discussion or have a follow up question, please post it on the network.
Add the url of this thread if you want to cite this discussion.

About Us Advertise Contact Us
Privacy Policy Disclaimer Terms Of Service

All rights reserved @ 2020 Cite.Co™