EPF act is only applicable if there are 20 or more employees working in an organization.
If no. of employee are less then 20 in that case you need to apply for Voluntary EPF registration and for that letter of consent from all employees are required.
As per your concern regarding EPF remittance, you need to pay contribution from the month in which 20 or more employees are deployed.
For e.g. if no of employees in the month of Jan were 20 and you register your organization in the month of Apr, you have to pay arrears from Jan to March.
24th September 2018 From United States, Baton Rouge
In My friend company there are 20+ people are working and company established December 2018.
They are deducting PF amounts from employees however not registered yet.
Now he has question that he has to pay full amount from December 2018 till date however what would be the deadline (In months) and what would be the penalties.
2nd May 2019 From India, Bengaluru
Reply to query no 1 - No. of employees are 10.How have you counted the manpower? Have you considered the contractual employee if any in your organization? e.g. Sweeper, Office boy, Security etc. etc. The authority will check you ledger book about cost booking. If they found any booking related to manpower cost, they will consider that number. So please check your records for last 3 years.
Reply to query no-2- First of all deducting PF without having any PF Code is illegal. You immediately apply for PF code wef December,2018 as you have 20+ emps from that day. You will be required to pay penalty etc. for the period Dec,18 to Mar,19 if you obtain your PF Code before 15th of May,2019.
S. K. Bandyopadhyay (Howrah, WB)
+91 98310 81531
2nd May 2019 From India, New Delhi