Confused About EPF Challan? Clarifying Which Employees to Include in Exclusion Data

EPF Challan Preparation

As you know, EPF Challan preparation requires two pieces of information:

1- Total Number of Employees
2- Total Excluded Employees
3- Gross wages of excluded employees

For example:
Total Employees - 200
GET - 4 (not members of PF)
PF payable by employees - 196
Left employees - 6
Total PF contribution - 190 in the month

Please advise on the information regarding excluded employees. Which employees should be included in this information (GET or LEFT)?

Regards,
Madan Sharma

Dear Madan Sharma,

In terms of the EPF Challan preparation, the total number of employees is straightforward—this includes everybody working in your company. However, the total number of excluded employees can be a bit more complex.

Here's a step-by-step guide to help you understand:

1. 📶 Total No. of Employees: This includes everyone working for your company. In your case, this is 200.

2. 🚇 Excluded Employees: These are employees who are not covered under the PF Act. This can be due to several reasons such as their salary being above the PF threshold, they are international workers, or they have already withdrawn PF on retirement before joining your organization.

In your case, the GET (Graduate Engineering Trainees) who are not members of PF will be considered in the excluded employee count.

So, if your GET count is 4, then:

- Total Employees = 200
- Excluded Employees (GET not covered under PF) = 4

Now, for the 'left employees', if they have left after contributing to the PF for the month, they should still be included in the total number of employees, and their contribution should also be included.

3. 💶 Gross Wages of Excluded Employees: This is the total salary/wages of the employees who are not part of the PF.

In summary, to prepare the EPF Challan:

- Total No. of Employees = 200
- Total Excluded Employees = GET (4 in your case)
- Gross Wages of Excluded Employees = Total salary of the 4 GETs.

I hope this provides some clarity. Please do let me know if you have any other questions.

🙏 Remember, when in doubt, always consult with a professional or legal advisor to ensure you're compliant with all the labor laws and guidelines.