Checklist
Documents required
- 1PAN card of establishment / proprietor
- 2Certificate of Incorporation / Partnership Deed
- 3Address proof of establishment
- 4Shops & Establishment / Factories Act registration certificate
- 5Bank account details and cancelled cheque
- 6Digital Signature Certificate (DSC) of authorised signatory
- 7List of employees with Aadhaar, PAN, date of joining and monthly wages
- 8First salary register / wage register
Process
Step-by-step process
- 1Identify which registration is triggered — EPF (20+ staff), ESIC (10+ staff with wages ≤ ₹21k), BOCW (construction sites)
- 2EPFO: register at unifiedportal-emp.epfindia.gov.in and obtain the 7-digit Establishment Code
- 3ESIC: register at esic.gov.in and obtain the 17-digit Employer Code
- 4Generate UAN for each employee and link Aadhaar / PAN / bank
- 5File monthly ECR (Electronic Challan-cum-Return) by the 15th of the next month — EPF 12% employer + 12% employee
- 6File ESIC monthly contribution — 3.25% employer + 0.75% employee — by the 15th
- 7For PT-levying states, obtain Professional Tax Enrollment & Registration certificates and deduct PT monthly
- 8Submit half-yearly ESIC returns and annual EPF returns
As of 2026
Fees & timeline
| EPF Establishment Code | Free · same day |
|---|---|
| ESIC Employer Code | Free · same day |
| EPF monthly contribution | 12% employer + 12% employee · due 15th of next month |
| ESIC monthly contribution | 3.25% employer + 0.75% employee · due 15th of next month |
| BOCW cess (construction) | 1% of project cost · paid before commencement |
| Professional Tax (out-of-state branches) | ₹2,500/year per branch (varies by state) |
Figures reviewed as of September 2026. Government fees may change without notice.
Frequently asked questions
- No. Professional Tax is not levied in Jammu & Kashmir. It applies only if the employer has branches or employees in PT-levying states such as Maharashtra, Karnataka, West Bengal, Tamil Nadu, Gujarat, Telangana and Andhra Pradesh.
- EPF registration is mandatory once the establishment employs 20 or more persons (including contract labour). Voluntary EPF coverage is also permitted with the employer's consent below this threshold.
- ESIC applies to establishments employing 10 or more persons where monthly wages of an employee do not exceed ₹21,000 (₹25,000 for persons with disability). It covers medical, sickness, maternity and disablement benefits.
- BOCW cess is 1% of the total cost of construction (excluding cost of land and compensation). It must be deposited with the J&K Building & Other Construction Workers Welfare Board before construction begins.