Type:Statutory Return Frequency: Specific Day

Action to be taken:
To submit by the 15th day of each month, a) a return in Form 5 of employees qualifying to become members of the PF, Pension and EDLIS funds in the previous month with declarations from each employee in Form 2
b) A return of all employees leaving the service of the employer that month in the specified form.
A nil return needs to be submitted if there are no employees in the above categories
(EPF Scheme Para 36(2), Pension Scheme Para 20, EDLIS Scheme Para 10)

Audit Requirement:
Is a monthly return regarding employees qualifying to become members of the Fund or leaving the service of the employer in that month being submitted to the Regional Commisioner before the 15th of the next month ?

Supporting Documents:
Copy of Return and Proof of Submission

To be complied on the following days every year
15-January; 15-February; 15-March; 15-April; 15-May; 15-June; 15-July; 15-August; 15-September; 15-October; 15-November; 15-December;
Related Documents:
Form 2 - Para 33 & 61(1) : Nomination and Declaration Form for Unexempted/Exempted Establishment   View doc  42.5 Kb
Form 5 - Para 36(2)(a) : Return of Employees qualifying for membership   View doc  28.7 Kb
Related Keywords:
Provident Fund

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Related Sections:
Employees Deposit Linked Insurance Scheme, 1976
10:Duties of employers:
(1) Every employer shall send to the Commissioner, within fifteen days of the commencement of the Scheme, a consolidated return in such from as he may specify, of the employees who are entitled and required to become members of the Insurance Scheme showing inter alia, the Insurance Scheme Number, name, accumulations in the Insurance Scheme as at the end of the financial or accounting year preceding the date on which this Scheme comes into force together with certified copies of nomination executed by each employee under the rules of the Provided fund of the establishment.

(1-A) Every employer shall send to the Commissioner within fifteen days of the close of each month, a return in Form 5 of the Employees Provident Fund Scheme of the employees,-

(a) qualifying to become member of the Insurance Fund, for the first time during the preceding months together with the certified copies of nomination made by each such qualifying employee; and
(b) leaving service of the employer during the preceding month :

Provided that if there is no employee qualifying to become a member of the Insurance Fund for the first time or there is no employee leaving the service of the employer, during the preceding month, the employer shall send a NIL return .

(1-B) Every employer shall send to the Commissioner, with in twenty-five days of the close of the months, in such form as he may specify, a monthly abstract showing, inter alia, the aggregate amount of wages of all the members on which contributions are payable and the employers contribution in respect of all such members for the month.

(2) Every employer shall maintain such accounts in relation to the amounts contributed to the Insurance Fund by him as the Central Board may, from time to time, direct, and it shall be the duty of every employer to assist the Central Board in making such payment from the Insurance Fund as are sanctioned by or under authority of the Central Board .

(3) Every employer shall send to the Commissioner, an electronic form of the returns referred to in sub-paragraphs (1), (1A), and (1B), in such form and manner as may be specified by the Commissioner.

(4) Omitted. Employees Pension Scheme, 1995
20:Duties of employers:
(1) Every employer shall send to the Commissioner within three months of the commencement of this Scheme, a consolidated return of the employees entitled to become members of the Employees Pension Fund showing the basic wage, retaining allowance, if any, and dearness allowance including the cash value of any food concession paid to each of such employees :

Provided that if there is no employee who is entitled to become a member of the Employees Pension Fund, the employer shall send a NIL return.

(2) Every employer shall send to the Commissioner within fifteen days of the close of each month a return in respect of the employees leaving service of the employer during the preceding month :

Provided that if there is no employee leaving service of the employer during the preceding month the employer shall send a NIL return.

(3) Every employer shall maintain such accounts in relation to the amounts contributed by him to the Employees Pension Fund as a Central Board may, from time to time, direct and it shall be the duty of every employer to assist the Central Board in making such payments from the Employees Pension Fund to his employees as are sanctioned by or under the authority of the Central Board.

(4) Notwithstanding anything contained in this paragraph, the Central Board may issue such directions to the employers generally, as it may consider necessary or expedient, for the purpose of implementing the Scheme, and it shall be the duty of every employer to carry out such directions.

(5) Every employer shall send to the Commissioner, an electronic format of the returns referred to in sub-paragraphs (1) and (2), in such form and manner as may be specified by the Commissioner
Employees Provident Fund Scheme, 1952
Chapter:Declaration, Contribution Cards and Returns| 36:Duties of employers:
(1) Every employer shall send to the commissioner, within fifteen days of the commencement of this Scheme, a consolidated return in such form as the Commissioner may specify of the employees required or entitled to become members of the fund showing the basic wage, retaining allowance (if any) and dearness allowance including the cash value of any food concession paid to each of such employees :

Provided that if there is no employee who is required or entitled to become a member of the Fund, the employer shall send a NIL
return.

(2) Every employer shall send to the Commissioner within fifteen days of the close of each month a return -

(a) In Form 5, of the employees qualifying to become members of the Fund for the first time during the preceding month together with the declarations in Form 2 furnished by such qualifying employees, and

(b) In such form as the Commissioner may specify, of the employees leaving service of the employer during the preceding month:

Provided that if there is no employee qualifying to become a member of the Fund for the first time or there is no employee leaving service of the employer during the preceding month, the employer shall send a NIL return.

“(c) Provided further that a copy of the forms as mentioned in clauses (a) and (b) above shall be provided by the employer to concerned employees immediately after joining the service or at the time of leaving the service, as the case may be.

(3) Omitted.

(4) Every employer shall maintain an inspection notebook in such form as the Commissioner may specify, for an Inspector to record his observations on his visit to the establishment.

(5) Every employer shall maintain such accounts in relation to the amounts contributed to the Fund by him and by his employees as the Central Board may, from time to time, direct and it shall be the duty of every employer to assist the Central Board in making such payments from the Fund to his employees as are sanctioned by or under the authority of the Central Board.

(6) Notwithstanding anything hereinbefore contained in this paragraph, the Central Board may issue such directions to employers generally as it may consider necessary or proper for the purpose of implementing the Scheme, and it shall be the duty of every employer to carry out such directions.

(7) Every employer shall send to the Commissioner such returns in electronic format also, in such form
and manner as may be specified by the Commissioner.