Do you need to register for PF?

The 20-staff rule

PF (Provident Fund, also called EPF) applies to any business with 20 or more staff, in any industry. Exactly 20 counts.

Once PF applies, it stays, even if your staff later drop below 20.

Have fewer than 20 staff? You don't have to register for PF yet. Call us and we will check your case.

Hire extra staff for a busy season? Count them too. If you reach 20, call us to check how PF applies to you.

Who counts towards the 20

Count all of these:

• Permanent staff
• Casual staff
• Staff sent by a contractor
• Staff who earn more than ₹25,000 a month (the PF pay limit)

Do not count: apprentices, the owner (if one person owns the business) and the partners of a partnership firm.

Paid directors? Call us to check how to count them. Is your business an LLP (limited liability partnership)? Call us to check.

Which staff must join PF

PF is a must for staff whose PF wages are ₹25,000 a month or less. This is the new limit from 17 September 2026. Before that it was ₹15,000. Read what the new limit means for employers.

PF wages are basic pay plus DA (extra pay that rises with prices), not the full salary. Other allowances, like a special allowance, may also count as PF wages. Call us to check. But PF wages must be at least half the total pay. If they come to less, the difference is added to PF wages.

Above ₹25,000? A new joiner can still join, if you and the employee both agree in writing. Staff who are already members stay members.

Wage rules changing? Call us. We check this for you.

If you register late

Did you reach 20 staff some time ago, but did not register? Register as soon as PF applies. Call us to check your case. We register you, and then we file on time every month.