Any establishment employing 20 or more person is compulsorily required to get itself registered for deduction and payment of PF of with respect to its employees. PF registration can also be voluntarily obtained by any establishment having less than 20 employees.
EPF scheme of the govt is primarily controlled by Employees Provident Fund Act & Miscellaneous Provision Act.
An equal amount of contribution is made both by the employer and the employee which is currently 6% of the basic salary+ Dearness Allowance+ Retaining Allowance).
Any employee drawing a monthly emolument of less than Rs 15,000/- to compulsory become a member of the EPF.
Document required for PF Registration.