Provident Fund – Returns to be filed

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Provident-Fund-–-Returns-to-be-filed

The employer of an un-exempted establishment has to forward the following returns. Some returns while seeking one time (PF Registration), monthly and Annual returns are to be filed on a recurring basis

The enactments which these returns address are

  • Employees Provident Fund Scheme, 1952,
  • Employee Deposit Linked Insurance Scheme,1976 and
  • Employee Pension Scheme, 1995.

One Time Returns

Form-9(Revised):
The details of employees enrolled as members of Employees’ Provident FundS’52, Employees’ Deposit Linked Insurance’76 & Employees’ Pension Scheme’95 on coverage of the establishment- This is to be submitted immediately after coverage, within 15 days of coverage.

Form-5A:
Return of ownership of the establishment- To be forwarded immediately after coverage & whenever there is a change in the ownership, it has to be intimate within 15 days of a change.

Monthly Returns

Form-12A:
The details of the contributions recovered from the members & paid along with details of employers’ contribution & administrative charges- This is to be submitted monthly by 25th of the following month.

Form-5:
The details of the employees enrolled newly to the Provident Fund- To be submitted along with Form-12A every month within 15 days of the following month. Click Here Income Tax on Salaries Budget Impact for FY 2013-14

 

Form-2(Revised):
Nomination form- To be submitted along with Form 5.

Form-10:
The details of the employees leaving service during the month- To be submitted along with form-12A.

Challans:

The triplicate copy of challans in token of having remitted the Provident Fund dues in the bank- to be submitted along with form-12A every month.

Annual Returns

Form-3A:
The details of wages & contributions in respect of each member, to be prepared financial year wise- To be submitted to the Provident Fund office by 30th of April every year.

Form-6A:
Yearly consolidated statement of contributions- To be forwarded yearly along with form-3A. It should be ensured that all the form-3A are entered in form-6A, irrespective of whether the form-3A was forwarded for the broken period and the total dues as per the form-12A for the whole year agrees with the total of form-6A within 30th April.

As an employer, it is advisable to ensure that all the PF Returns are accurately filled in and filed with the dept well on time to avoid any interest, penalty or prosecution exposure. Also read, Annual PF Return Filing – Form 3A & Form 6A

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