Filings to be made
Online Link to Act/Rule/Legislation
Initial Setup or Ongoing Maintenance
Ongoing compliance requirement
Filing and Maintenance Requirements
• Along with payment of contributions, an employer registered under the Provident Fund Act is also required to make filings with the relevant provident fund commissioners on an annual and monthly basis in the following format:
(i) Annual Filings:
On or before April 30th of the following financial year, an employer is required to submit:
- Form 3A, comprising of the month wise recoveries towards the employee’s provident fund and pension fund.
- Form 6A, comprising of the consolidated annual contribution statement in respect of each member.
(ii) Monthly Filings:
• On or before the 25th day of the following month to which the dues relate, an employer, on a monthly basis, is required to submit Form 12A, showing the consolidated statement of dues and remittance of contributions.
• Within 15 (fifteen) days of the close of every month to which the dues relate, an employer, on a monthly basis, is required to submit the following returns:
- Form 5, in respect of employees qualifying to become members of the employees’ provident fund for the first time during the preceding month.
- Form 10, in respect of employees leaving service of the employer during the preceding month.
• Any person who fails to contribute the employers’ contribution or the employees’ contribution or refuses to submit any return, filings or statement in contravention of the Provident Fund Act, is punishable with (i) imprisonment extending up to 1 (one) year; or (ii) fine extending up to Rs. 4,000 (Rupees Four Thousand only) (in case of contravention of the employees’ provident funds scheme and the employees’ deposit-linked insurance scheme) or Rs. 5,000 (Rupees Five Thousand only) (in case of contravention of the employees’ pension scheme); or (iii) with both.
• Further, in the event the offence is committed by a company, every person who was in charge of the company at the time the offence was committed, is liable for the offence and if it is proved that the offence has been committed with the consent or connivance of or attributable to any neglect on part of any director, manager, secretary or other officer of the company, they shall also be deemed guilty of that offence.
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