EPF Codes for Branches: Should Each Location Have Its Own or Share One?

Whether the EPF establishment code shall be obtained separately for different branches, or if there should be only one code under which all employees should be covered?

In most cases, each branch location is required to have its unique EPF establishment code to ensure accurate tracking and compliance. However, there may be situations where centralizing all employees under one code could be feasible depending on the organizational structure and regulatory requirements. It is essential to consult with the EPF authorities or HR experts to determine the most appropriate approach for your specific circumstances.

No separate code is required for branches; you can have one establishment code wherein you can enroll all employees of all the branches throughout.

Mr. Saji,

Thank you for your kind reply. However, my question is whether it is compulsory for an establishment to have only one establishment code for different branches and to pay PF for employees separately?

Dear Naren,

If you have branches, but your payroll and most of the statutory norms are being handled by your centralized office (Head Office), then you may not need to have different codes for different branches.

Getting a different establishment code for branches will help you in any way. You have to file PF Challans separately every month, same with returns and any other formalities required. It would be a cumbersome job, to the best of my belief, but there are ways and means to create a different establishment code if required, but it is not wise.

Centralized operations should be managed with a single registration and code, unless there are clear advantages to dividing and avoiding registration.