PF Return Filing

A social security system called the Provident Fund was developed to encourage employees to save and to help them in their retirement. Every month, both the company and the employee make contributions to the PF. With a few exceptions, an employee may only withdraw contributions made to their PF plan while they are actively working.

Employers who have registered for PF are required to submit PF returns on a monthly basis. The deadline for filing PF returns is the 25th of every month. Here, we'll go into more detail regarding the several forms that are used to file PF returns. The employers can easily file the PF return through the Unified portal.

Form 2

Under the Employment Family Pension Scheme and the Flagship program of the Employment Provident Fund, Form 2 is submitted as a declaration and nomination. The employees who are joining the business must submit Form 2 to the company. This document must be provided along with Form 5. Form 2 is broken into two halves.

Part A

Form 2's Part A asks the account holder to designate who should receive their EPF balance in the case of his or her passing. Details required for this section of the form include:

• Name
• Address
• Relationship with the subscriber
• Age
• Sum of the money that is to be paid to the nominee
• Guardian Details ( In case the nominee is a minor)

At the conclusion of the section, this Part must be signed or have a thumbprint created.

Part B

Part B should also incorporate the nominee's specifics that were already provided in Part A. The members' information must also be provided if they qualify for the widow/children's pension.

This Part again must be signed duly or a thumb impression has to be made at the end of the section.

Form 5

The information on the employees who have just joined the provident fund plan is contained in Form 5, a monthly report. Information required on Form 5 includes:

• Organization’s Name
• Address of the Organization
• Code of the organization
• Account number of the Employee
• Name of the employee
• Middle Name (Husband/Father)
• Date of birth of the employee
• Date of joining
• Track record of the work.

The employer must submit the form and stamp it with the date of submission.

Form 10

The information on the employees who stopped participating in the program during the given month is included in a monthly report. The following information is on Form 10.

• Account Number
• Name of the employee
• Name of the father or the husband
• Date of leaving the service
• Reason for leaving service.

The employer is required to file Form 10 and stamp it with the date it was filed.

Form 12A

This Form 12 A is a report that includes information on the payments made to the appropriate employee's account during a specific month.

Annual PF Return Filing

The deadline for filing annual returns in a particular year is April 30. The yearly PF returns are filed using the following forms:

• Form 3A
• Form 6A

Form 3A

The Employee Provident Fund and the Employee Pension Fund's monthly contributions from the subscriber or members and the employers are shown on Form 3A for the entire year. Each participant in the scheme calculates the data. Additionally, the scheme will include the following details:

• Account Number
• Name of the subscriber
• Name of the father or the husband
• Name and address of the establishment
• The statutory rate of contribution
• Voluntary contribution in case if there is any.
• Both the employer's signature and seal are required on Form 3A.

Form 6A

A consolidated annual contribution statement, or Form 6A, contains information regarding the annual contributions made by all of the establishment's members. The information listed below must be included in the form:

• Account number
• Name of the members of the subscriber
• Wages, retention allowance, if applicable, and the D.A. that includes the monetary worth of the food concession that is paid during the currency period.
• The amount of contribution that is deducted from the wages.
• Employer’s contribution (Both EPF and Pension)
• Refund of the advances
• The percentage of the increased voluntary contribution, if any,
• Remarks

Besides this, the following details should also be included in the amount remitted column:

• The month of the contribution
• The contribution that was sent in, along with the advances' reimbursement,
• EDLI Contribution
• Pension Fund Contribution
• Administrative charges
• Aggregate contributors.