04 August 2024
For new employees joining a company who do not have a Universal Account Number (UAN), and for whom you need to register for Provident Fund (PF) contributions, follow these steps:
### 1. **Obtaining UAN for New Employees**
1. **Verify UAN Status**: - Before proceeding, ensure that the new employee does not already have a UAN. They might have been allotted a UAN by a previous employer.
2. **Generate UAN**: - As the employer, you need to generate the UAN for the new employee through the EPFO (Employees' Provident Fund Organisation) portal. - Log in to the EPFO employer portal and navigate to the “UAN Generation” section. - Enter the employee's details such as Aadhaar number, PAN, and bank account details. - EPFO will verify the details and generate a UAN if the employee is eligible.
3. **Communicate UAN to Employee**: - Once generated, provide the UAN to the employee and ensure they activate it by logging into the EPFO member portal and setting up their password.
### 2. **Registering New Employee for PF Contributions**
1. **Add Employee in EPFO Portal**: - Log in to the EPFO employer portal. - Navigate to the “Employee Master” section and add the new employee’s details, including UAN, name, Aadhaar number, PAN, and bank details.
2. **Submit ECR (Electronic Challan-cum-Return)**: - Prepare the Electronic Challan-cum-Return (ECR) file for PF contributions. - Ensure the new employee’s details are included in the ECR file. - The ECR should be submitted through the EPFO portal.
3. **Update Employee Records**: - Maintain updated records of the new employee in your company’s PF records, ensuring their details are correctly entered and reflected.
4. **PF Contribution Payment**: - Make the PF contribution payment as per the ECR submitted. Payments are typically made through online banking facilities linked to the EPFO portal.
5. **Verify and Confirm**: - Verify the submission and ensure that the new employee’s contributions are reflected in their PF account. The employee should also verify their PF account through the EPFO member portal.
### 3. **For Employees Without UAN**
- **If UAN is Not Generated**: - If UAN generation fails or the employee does not have a UAN, you must first ensure all the required documents are correctly submitted and verify the details with EPFO.
- **Follow Up**: - Follow up with EPFO for any issues related to UAN generation or registration.
### Summary
1. **UAN Generation**: Generate UAN if not already available. 2. **Employee Registration**: Register new employees on the EPFO portal. 3. **Submit ECR**: Prepare and submit the ECR file with PF contributions. 4. **Payment**: Make the PF contribution payments. 5. **Verification**: Ensure proper records and confirmation of contributions.
Always refer to the latest EPFO guidelines and consult with EPFO representatives if you encounter specific issues.