Query in filing Returns for International workers in EPFO

This query is : Resolved

Jasmine J (Querist)
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25 October 2025 Greetings,

I would like to know about filing nil returns for International workers in EPFO. Do I have to file either nil return or monthly return or both? Because I got to know it is mandatory to file Nil returns only when your organization has no new foreign employee other than the existing ones.

The second one is the Monthly pay in return filing indicates the pay our employee earns or the contribution we pay in PF.

Dhirajlal Rambhia online

Dhirajlal Rambhia online

(Expert)
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25 October 2025 You are required to file only one type of monthly return (Form IW‑1) for international workers under the Employees’ Provident Fund (EPF) scheme. However, depending on your situation, that same monthly return can either be a regular return or a nil return.

If your organization does not employ any new international workers during a given month, and no existing international worker has left service, you must file a Nil Return for that month.
This is a legal mandate under Paragraph 36 of the EPF Scheme, 1952 and EPFO’s instructions. The Nil Return tells the EPFO that your establishment continues to remain compliant, even if there are no new or exiting foreign employees in that period.

Dhirajlal Rambhia online

Dhirajlal Rambhia online

(Expert)
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25 October 2025 If your organization employs new international workers, or if any of your existing international workers leave, then you must file a monthly return (IW‑1) within 15 days after the close of each month.
This monthly return reports:

Details of new international workers (names, nationalities, UANs).

Workers leaving during the month.

Their basic wages, dearness allowance, retaining allowance, and other pay details related to EPF contribution.

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