Pay Tax Enterprises


PF Return Filing

All employers having PF registration are responsible to file returns on a monthly basis. The filing of returns must be completed by the 25th of each month. This article deals with the filing of provident fund returns, and the various forms through which the purpose must be fulfilled

Form 2

This form is filed for the purpose of declaration and nomination under the flagship schemes of Employees Provident Fund and Employees Family Pension. It must be filed by an employee when he joins an entity. The form must be submitted along with Form 5. Form 2 is divided into two distinct parts:

Part A

  1. Name
  2. Address
  3. Relationship with the subscriber
  4. Age
  5. Sum of money to be paid to the nominee
  6. Guardian details (if the nominee is a minor)

Part B

Part B should contain the details of the nominee as already specified in Form A. In addition to it, details of the family members who are eligible to receive the children/widow pension must be furnished.

Form 5

Form 5 is a monthly report which contains details pertaining to the employees who have been newly enrolled into the provident fund scheme. The form must include the following details:

  1. Name of Organization
  2. Address of organization
  3. Code number of organization
  4. Account number of employee
  5. Name of employee
  6. Name of the husband/father
  7. Date of Birth of the employee
  8. Date of joining
  9. Track record of work

Form 10

  1. Account number.
  2. Name of employee.
  3. Name of the father or husband.
  4. Date of leaving service.
  5. Reason for leaving service.

Form 12A

Form 12A is a report that includes the details of the payments contributed to the account of the respective employee in a particular month.

Annual PF Return Filing

Annual returns must be filed by the 30th of April in a given year. The forms utilized for filing these returns are:

  1. Form 3A
  2. Form 6A

Form 3A

Known as a member’s annual contribution card, Form 3A depicts the month-wise contributions made by the subscriber/member and employer towards E.P.F and Pension Fund in a particular year. The data is calculated for every member who is a part of the scheme. In addition to it, the scheme will include the following details:

  1. Account number
  2. Name of the subscriber
  3. Name of the father or husband
  4. Name and address of the factory/establishment
  5. Statutory rate of contribution
  6. Voluntary contribution rate, if any

Form 6A

  1. Form 6A is a consolidated annual contribution statement that contains details about the annual contributions of each member of the establishment. The form should include the details as enumerated below:

    1. Account Number
    2. Name of the member/subscriber
    3. Wages, Retaining allowance (if any) and D.A. including cash value of food concession paid during the currency period
    4. Amount of worker’s contribution deducted from the wages
    5. Employers contribution (EPF and Pension)
    6. Refund of advances
    7. Rate of higher voluntary contribution (if any)
    8. Remarks


Annual Account Statement

While the employer is entrusted with the responsibility of filing returns through the above-mentioned forms, the Employees Provident Fund Organization (EPFO) is regulated to send the annual statement of accounts to each subscriber through his/her employer. The statement of accounts will reflect the following details:

  1. Opening balance of contribution, which includes interest of both employer and employee.
  2. Annual contribution of both the employer and employee.
  3. Interest earned on contributions.
  4. Total number of contributions made by the employer and employee.


Scroll to Top