Navigating PF Registration: Can We Get a New Number After Moving to Gujarat?

Dear All, I am writing to seek your guidance regarding our company's PF Establishment Code and the process of obtaining a new PF registration number. When we initially registered our company with the Ministry of Corporate Affairs (MCA), we opted for a PF Establishment Code and received a PF code number. Recently, we have closed our previous office and relocated to Gujarat.

Query on New PF Registration Number

My query is twofold: First, can we obtain a new PF registration number for our company in Gujarat? Second, should we send a closure request to our old regional office regarding the previous PF registration number? I kindly request your expert advice on this matter.

Thank you for your attention and assistance.

I don't know what the relevance of having ten employees and all employees earning more than Rs 15,000 is in relation to not taking PF or contributing to PF. The EPF will start only when your number of employees reaches 20, and that is mandatory even if your employees are paid more than Rs 15,000. Just because a few existing PF members' employees join your establishment will not automatically make your establishment covered by EPF. What is required is to ensure that the total number of employees is 20 or more.

An establishment, once registered, can continue with the same registration even when changing the location or setting up a new branch. However, communication of a change of address is required to be given.

Auto-Generation of ESI and EPF Codes

Nowadays, ESI and EPF codes are auto-generated through the MCA Portal.

Submission of NIL Returns

If no employee falls under the purview of ESI and EPF contributions, they need to submit NIL Returns. Non-submission of returns will be considered non-compliance.

Continuing with Existing EPF Coverage

If you have already received EPF coverage, you must continue with the same code and submit returns. Additionally, you need to apply for a change of address.

It is true that the registration is automatic, but it applies only to companies and not to establishments registered as a partnership firm or proprietorship. Even for companies, the Act, namely, the EPF and MP Act or ESI Act, will apply only from the date on which the establishment employs the required number of employees.

Liability for NIL Returns

Whether the company, which has been given RCs under these Acts by auto-generation of RCs, is liable to send NIL returns until they become legally covered by the Act is a question of law. I don't think that the EPF/ESI authorities can take legal action against an employer for non-submission of returns. This is because the establishment becomes legally covered only when the number of employees reaches 10 in the case of ESI or 20 in the case of EPF. The question of submission of returns arises only then.