PF and ESI Registration for New Companies: Thresholds and Steps

Provident Fund (EPF) and Employees State Insurance (ESI) are the two employer-side social security registrations most businesses meet first. This guide explains when they apply, what you contribute, the monthly due dates and how to register. It reflects the position in October 2026, after the four Labour Codes came into force on 21 November 2025.

When must you register?

• EPF: compulsory for an establishment with 20 or more employees. Smaller establishments can register voluntarily, and many do so to attract talent.
• ESI: applies to establishments with 10 or more employees (subject to state notifications) for employees earning up to ₹21,000 a month.

A new company that expects to cross these numbers soon can apply for both at the time of incorporation using the AGILE-PRO form, instead of doing it later.

Wage ceilings and contribution rates

• EPF wage ceiling: ₹15,000 a month for the statutory contribution. The Government confirmed this figure in a 2026 notification under the Code on Social Security. Employers and employees can agree to contribute on a higher wage.
• EPF rate: 12% of basic wages plus dearness allowance from the employee and 12% from the employer. Of the employer share, 8.33% goes to the pension scheme (on wages up to the ceiling) and the rest to the provident fund account. Administrative charges are paid on top.
• ESI wage ceiling: ₹21,000 a month.
• ESI rate: 0.75% of wages from the employee and 3.25% from the employer.

Monthly due dates

Both EPF and ESI contributions are due by the 15th of the following month. The electronic challan cum return (ECR) is filed on the EPFO portal every month, and the contribution is paid on the ESIC portal for the same period. Delays attract interest, which the Code on Social Security fixes at 12% a year, along with damages and possible prosecution for repeated defaults.

How to register for EPF

1. Create the employer account on the EPFO portal and enter the establishment details.
2. Upload the documents: PAN, certificate of incorporation or registration, address proof, bank details and the details of the directors or partners.
3. Get the establishment code, then add the employees. Each employee needs a Universal Account Number (UAN) with KYC completed.
4. Start filing the monthly ECR and paying contributions.

How to register for ESI

1. Register the establishment on the ESIC portal with the business details and documents.
2. Receive the employer code number.
3. Register every eligible employee. Each one receives an insurance number and can use ESI medical and cash benefits.
4. Pay the monthly contribution by the 15th.

What the Labour Codes changed for employers

• The four Labour Codes came into effect on 21 November 2025 and the final rules followed in 2026.
• Under the new definition of wages, allowances above a set share of total pay are added back to wages when calculating contributions. Review your salary structure so that contributions are calculated correctly.
• Employers must keep to the same monthly dates and records, and inspectors can now also act as facilitators.

Common mistakes

• Registering late, after the headcount crossed the threshold.
• Leaving out employees such as contract staff who are covered.
• Names or details that do not match the identity documents, which delay UAN activation.
• Paying after the 15th and discovering the interest later.

Need help?

SS Auditors registers employers and files the monthly returns. See provident fund registration, ESI registration, PF return filing or contact us.

Last reviewed October 2026. This article is general information, not advice for your specific case. Thresholds and rates are revised by notification, so confirm the current figures with EPFO and ESIC.