Compliance · 6 min read
EPF & ESIC Registration for Employers in India: Thresholds & Duties (2026)
By the India Law Simplified editorial team · Verified against primary government sources (bare Acts & official portals) · Last updated 2026-05-04
EPF (provident fund) and ESIC (state insurance) are mandatory social-security registrations for employers once they cross the employee thresholds. Here's when they apply, the rates, and your duties.
1When is registration mandatory? (verify current rules)
- EPF: generally for establishments employing 20 or more persons (registered with EPFO).
- ESIC: generally for establishments with 10 or more employees (threshold varies by state) covering employees earning up to ₹21,000/month.
- Count employees across all branches; register within the prescribed time of crossing the threshold.
2Contribution rates
EPF: employer and employee each contribute 12% of basic wages + DA (a portion of the employer's share goes to the pension fund). ESIC: employer about 3.25% and employee about 0.75% of wages. Verify the current rates on epfindia.gov.in and esic.gov.in, as they can change.
3How to register & your duties
- Register the establishment on the EPFO portal (epfindia.gov.in) and the ESIC portal (esic.gov.in) with your PAN, business proof, address and bank details.
- Enrol each eligible employee and generate their UAN (EPF) / IP number (ESIC).
- Deduct and deposit contributions monthly by the due dates (EPF via the monthly ECR).
- Maintain wage and attendance records; late deposit attracts interest and penalty.
Frequently asked questions
My firm has 8 employees — do I need ESIC?
ESIC generally applies at 10+ employees, but the threshold and coverage vary by state. Verify your state's rule with the local ESIC office.
What are the EPF contribution rates?
Typically 12% from the employer and 12% from the employee on basic + DA, with part of the employer share going to the pension scheme. Confirm current rates on epfindia.gov.in.
What happens if I don't deposit contributions on time?
Late deposit attracts interest and damages/penalty, and non-compliance can lead to prosecution. Deposit by the monthly due dates.
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