Employees Provident Funds & Miscellaneous Provisions Act, 1952
The Employees State Insurance Act, 1947
The Payment of Bonus Act, 1965
Labour laws are enacted and enforced by both Central and State Governments. These laws are influenced by the human rights and the standards which have been emerged from the United Nations. There are various Labour Laws prevalent in India which are applicable depending upon the type of industry and activity in which an entity is engaged.
| Particulars | Employees' Contribution | Employers' Contribution |
|---|---|---|
| EPF | 12% / 10% | Diff. of EE Share and Pension Contribution |
| EPS | — | 8.33% |
| EDLIS | — | 0.5% |
| EPF Admin Account | — | 0.50% (w.e.f 01.06.2018) |
| EDLIS Admin Account | — | — (w.e.f 01.04.2017) |
| S.No. | Compliance | Form | Due Date |
|---|---|---|---|
| 1 | Contribution Payment | ECR Challan | 15th of the Following Month |
| 2 | Employee Details entitled and required to become members of the Fund | Form 9 | Within 15 Days of the coverage |
| 3 | Return of Ownership | Form 5A | Within 15 Days of the coverage |
| 4 | Monthly report providing details of the employees newly joining the Provident Fund scheme during the given month | Form 5 | 15th of the Following Month |
| 5 | Monthly report providing details of members left service during the month | Form 10 | 21st of the Following Month |
| 6 | Monthly Details of Payment of Contribution | Form 12A | 25th of the Following Month |
| 7 | Annual Consolidated statement of contribution | Form 6A | 30th April – Every Year |
| 8 | Member's Annual Contribution Card | Form 3A | 30th April of the following year |
| S.No. | Compliance | Form / Due Date |
|---|---|---|
| 1 | Register of Employees | Form 6 |
| 2 | Registration of families | Form 1A |
| 3 | Issue of Identity Card | Form 4 |
| 4 | Payment of Contribution | By 21st of the Following Month |
| 5 | Half Yearly Returns | Form 6A by 11th of the following month |
| S.No. | Compliance | Form |
|---|---|---|
| 1 | Register showing computation of Allocable Surplus under Section 2(4) | Form A |
| 2 | Register showing Set On and Set Off of Allocable Surplus under Section 15 | Form B |
| 3 | Register containing complete details of Bonus Due and Bonus Paid to each employee | Form C |
| 4 | Annual Return (to be filed within 30 days from the expiry of the time limit for payment of bonus) | Form D |
Labour laws in India are enacted and enforced by both the Central and State Governments under the concurrent List of the Constitution, heavily mirroring international human rights and United Nations or ILO standards.
To simplify ease of doing business & reduce manual compliance burden the Government has consolidated 29 legal central laws into Four Unified Labour Codes.
Private Limited Company Registration
Labour Laws regulate employee rights, wages, workplace safety, and social security benefits in India.
The four Labour Codes are Wage Code, Social Security Code, Industrial Relations Code, and OSH Code.
PF Registration is mandatory for establishments employing 20 or more employees.
Employees earning up to ₹15,000 per month are generally covered under mandatory EPF provisions.
ESI Registration is required for eligible establishments employing 10 or more employees.
Employees earning up to ₹21,000 per month can avail ESI benefits.
PF contributions must be deposited by the 15th of the following month.
The Act governs payment of annual bonuses to eligible employees in covered establishments.
The minimum bonus payable is 8.33% of salary or wages as per the Bonus Act.
EaseTheBiz assists businesses with PF Registration, ESI Registration, labour law compliance, filings, and statutory requirements across India.