PF Challan filling and deposit

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Duties & Obligations

  • To obtain PF Code Number, soon after employing 20 or more persons, from the Regional/ Sub-Regional PF Commissioner by submitting prescribed forms.
  • To allot individual PF Number, to each employee and maintain the list in Form 9.
  • To obtain Nomination and Declaration in Form.2 from every employee including casual, Temporary, Contract or Regular immediately and obtaining employer's Code Number.
  • To deduct 12 % of earned salary (gross of Basic + DA+ retaining allowance if any) in the payment.
  • To pay employee's share of 12% and employer's share of 3.67% to the Provident Fund in A/c. No.1 through prescribed common challan, within 15 days from the wage period.
  • To pay employer's share of 8.33% to the Pension Fund in A/c. No. 10 through prescribed common challan within 15 days from the wage period.
  • To pay PF Administration Charges at 1.10% to A/c. No. 2 through prescribed common challan within 15 days from the wage period.
  • To pay EDL I charges at 0.5% to A/c. No. 21 through prescribed common challan within 15 days from the wage period.
  • To pay Inspection charges at 0.01% to A/c. No.22 through prescribed common challan within 15 days from the wage period.
  • To maintain Contribution Card in Form 3-A separately for all PF members.
  • To send monthly statement of Contributions in Form 12-A alongwith copies of paid challans.
  • To send Form 5 alongwith the Declaration and Nomination in Form 2 and Form 10 alongwith Form 3-A.
  • To send Annual Returns in Form 6-A alongwith Form 3-A before 20 th March of each year.
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Also see Due date by this link

https://www.icai.org/resource_file/11275p423-426.pdf

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