Dear respected Members,
I have a query regarding the establishment which earlier had more than 10 employees and was contributing to EPF. Currently, the establishment has lost its contracts and does not have any employees on board to pay the contribution to EPF. However, the establishment continues to operate. I am seeking guidance on how the EPF procedure of filing contributions can be continued further.
Declaration to EPF Authority
Is there any declaration to be given to the EPF authority?
Admin Charges for EPF
Does the employer have to pay for admin charges? If so, how is it to be done online?
Similar Case with ESIC
Similar is the case with ESIC. Members, please guide.
From India, Vadodara
I have a query regarding the establishment which earlier had more than 10 employees and was contributing to EPF. Currently, the establishment has lost its contracts and does not have any employees on board to pay the contribution to EPF. However, the establishment continues to operate. I am seeking guidance on how the EPF procedure of filing contributions can be continued further.
Declaration to EPF Authority
Is there any declaration to be given to the EPF authority?
Admin Charges for EPF
Does the employer have to pay for admin charges? If so, how is it to be done online?
Similar Case with ESIC
Similar is the case with ESIC. Members, please guide.
From India, Vadodara
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.
From India, Delhi
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.
From India, Delhi
Dear Mr. Bijay, I presume you have no employees on your rolls covered under ESI. However, you have to file Nil Returns on a monthly basis. Consequently, the question of remittance of ESI contributions does not arise. The procedure is similar to filing monthly contributions online. By doing this, at a later stage, the ESI Department will not question you for non-remittance of contributions.
Regarding PF
You need not file ECR. You have to log in to the ECR Portal and go to the 'Generate Challan' option directly. If you do not have any employees on the roll covered under EPF, you have to remit Rs. 75/- towards A/C # 2. A/C # 22 - Nil.
Though your establishment is functional, since at the moment you do not have EPF covered employees, you fall under the category of a non-functional establishment. The moment you have even one employee coming under EPF, you have to remit Rs. 500/- towards A/C # 2 as already mentioned by Mr. Pan Singh. Similarly, you have to remit the actual ESI contribution.
From India, New Delhi
Regarding PF
You need not file ECR. You have to log in to the ECR Portal and go to the 'Generate Challan' option directly. If you do not have any employees on the roll covered under EPF, you have to remit Rs. 75/- towards A/C # 2. A/C # 22 - Nil.
Though your establishment is functional, since at the moment you do not have EPF covered employees, you fall under the category of a non-functional establishment. The moment you have even one employee coming under EPF, you have to remit Rs. 500/- towards A/C # 2 as already mentioned by Mr. Pan Singh. Similarly, you have to remit the actual ESI contribution.
From India, New Delhi
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