What happens in a PF inspection?

Who comes, and what they do

An officer from EPFO may visit your business. The officer looks at your records and may ask you and your staff questions. The aim is to see that you have registered the right staff and paid the right PF on time.

Why you may get a visit

A visit can happen for many reasons. For example, a complaint from a current or former employee, or monthly filings that are missing or look wrong.

What the officer usually asks for

Officers usually ask for records like these. Each officer may ask for different papers, so keep all your PF papers ready.

• Wage and attendance registers
• Salary records
• Your monthly PF filing (called the ECR) and PF payment slips (challans)
• Bank statements showing the PF you paid
• UAN and KYC details of every employee. UAN is the employee's PF number. KYC means ID details like Aadhaar, PAN and bank account.

Use contractors? Keep records of the staff they send, and proof that you paid the contractor.

If something is wrong

If the officer finds PF that was not paid, or was paid too little, you may have to pay it, with interest and damages (an extra charge, like a fine). Read what paying PF late costs, or try our free PF penalty calculator.

If you get a letter from EPFO, reply by the date it gives. Don't ignore it.

A checklist to be ready

• Keep wage, attendance and salary registers neat, on paper and on your computer.
• Each month, check that the PF you paid matches that month's salaries.
• Keep UAN and KYC details for every employee from the day they join.
• Count your staff now and then. Reached 20? Read PF: who must register.
• Check each month's PF with our free PF contribution calculator.