PF & ESI

Chapter 1: EPF Return Filing

Introduction

• Employee Provident Fund (EPF)
• Eligibility for EPF
• How to Join the EPF
• Benefits of Joining the EPF Scheme
• What is EPFO?

PF Accounts & Arrears of PF

• Provident Fund Accounts
• A/c No. 1: PF Contribution Account
• A/c No. 2: PF Admin Charges
• A/c No. 10: EPS Contribution Account
• A/c No. 21: EDLI Contribution Account
• Categories of Contribution to EPF
• Arrears in PF

PF Return Filing

• What is PF Return Filing?
• Why PF Return Filing is Required?
• Benefits of PF Return Filing
• The Due Date & Penalty
• Interest on Delayed Payment
• Penalty on Delayed Payment
• PF Return Filing Process

Add/Remove Employee

• PF Return Filing Process
• Step 1: Add/Remove Employees
• Documents to be Collected
• Search UAN and Verify Employee Details
• Approve Newly Added Employees
• Remove Employee
• List of Active Members
• List of Exited Members

Prepare ECR

• PF Return Filing Process
• Step 2: Preparing Electronic Challan-cum-Return (ECR)
• Download ECR File
• Prepare the ECR Sheet

Upload ECR

• PF Return Filing Process
• Step 3: Upload ECR
• Log in to the Employer e-Sewa Portal
• Select the ECR Option
• Upload the Wages Month and Salary Disbursal Date
• Upload the ECR File
• Verify the ECR File

Generate Challan

• PF Return Filing
• Step 4: Generate Challan and Payment

Case Study

• Case Study

Assignment

• Assignment

Chapter 2: Employee Accounts & Withdrawals

Introduction

• Employee PF Account
• Difference between UAN & PF Account
• Employee Accounts & Withdrawals

Activate UAN

• Activate UAN or PF Account Creation
• How to Know Your UAN?
• UAN Activation

Upload KYC

• Upload KYC Details
• Steps to Upload KYC for EPF UAN
• Benefits of PF KYC Update

Passbook

• UAN Passbook
• Step-by-step Process to Access Your UAN Passbook Login Online

Withdraw

• PF Withdrawal
• When PF Can Be Withdrawn?
• Steps Involved in PF Withdrawal Process

Case Study

Assignment

Chapter 3: ESI Return Filing

Introduction

• Employee State Insurance (ESI)
• Applicability
• Administration
• ESI Return
• Penalties for Late Filing of ESI Returns
• How to File ESI Returns Online
• Benefits
• Of Filing ESI Returns
• Mandatory Documents that are Required to File ESI Returns
• Due Dates
• Interest on Delayed Payment of ESI Contributions

Add Employees

• Employee Registration
• Steps for ESI New Employee Registration
• Step 1: Login to Portal
• Step 2: Add ESI Applicable Employees
• Step 4: List of Employees

ESI Pehchan Card

• E-Pehchan Card
• Benefits for Employees
• Benefits for Employers & ESIC
• Process to Get ESI Card

Upload Returns

• Monthly ESI Return Filing
• Procedure / Steps to File ESI
• Employers Must Follow These Steps to File ESI Return

Case Study

Assignment