Few compliance items punish a small lapse as quickly as provident fund and state insurance. A missed ECR, a late challan or an unactivated UAN does not wait for the year-end: interest starts running immediately, and an employee who tries to withdraw discovers the problem months later. Anyone searching for the best PF ESIC registration in Delhi is usually either about to cross a headcount threshold or has just received a letter.
This guide sets out who is covered, what changed in September 2026 when the PF wage ceiling rose from ₹15,000 to ₹25,000, the contribution rates, the registration route, the monthly cycle, and the status of the incentive schemes tied to EPFO records. It also explains where the new Labour Codes fit, so you can plan payroll with clear facts.
PC Media House works online from Delhi for employers across Delhi NCR and India. Our monthly compliance starts From ₹1,999/month, and the sections below show what that covers, what is quoted separately and what you need to keep ready.
Who is covered: the 20 and 10 employee thresholds
The Employees' Provident Fund applies to establishments with 20 or more employees, regardless of the type of industry. The Ministry of Labour's summary of the Labour Codes, which came into force on 21 November 2025, confirms that position for the Code on Social Security. Below 20, an employer may usually register voluntarily, which some do to offer a standard retirement benefit and to attract staff.
The Employees' State Insurance scheme applies to establishments with 10 or more employees, for employees earning up to the wage ceiling. Historically the scheme spread through notified areas and classes of establishment, such as factories and shops in particular states. Under the Code on Social Security, coverage is meant to extend across the country, smaller establishments can join voluntarily if employer and employees agree, and hazardous occupations are covered even for a single worker.
- A company, firm, trust or proprietorship can be an establishment; the legal form does not decide coverage, headcount and activity do.
- Both thresholds count people employed directly and, in many cases, through contractors, so a headcount review matters before you assume you are below the line.
- Once an establishment is covered, it generally stays covered; falling back below the number later does not simply switch off the obligation.
- Employees earning above the relevant wage ceiling may be outside mandatory coverage, though PF allows voluntary higher contributions on a joint request.
Coverage questions often turn on the facts of the business, such as contractors, part-timers and seasonal staff. Treat this section as a starting point and check your own case before deciding to skip registration. A short call and a headcount sheet are usually enough to settle it, and it is far cheaper than discovering a gap during an inspection.
Wage ceilings and contribution rates as of October 2026
The most important recent change is the PF wage ceiling. The Union Cabinet approved raising the ceiling for mandatory EPFO coverage from ₹15,000 to ₹25,000 per month, and the Press Information Bureau reports it effective from 17 September 2026, the first revision since September 2014. More than 51 lakh employees earning between ₹15,000 and ₹25,000 are expected to come under mandatory coverage. The maximum employer pension contribution rises from ₹1,250 to ₹2,083 per month.
| Item | PF (EPFO) | ESIC |
|---|---|---|
| Wage ceiling for mandatory coverage | ₹25,000 per month from 17 September 2026 (₹15,000 earlier) | ₹21,000 per month (₹25,000 for persons with disabilities) |
| Employee contribution | 12% of wages | 0.75% of wages |
| Employer contribution | 12% of wages: 8.33% to pension, 3.67% to the EPF account | 3.25% of wages |
| Other employer charges | Administration and insurance charges at prescribed rates | None separate |
| Payment due date | On or before the 15th of the following month through the ECR | Within 15 days after the end of the month |
| Daily wage exemption | Not applicable | Employee share is exempt where average daily wage is up to ₹176; employer still pays its share |
PF ceiling and rates are from Press Information Bureau releases of September 2026 and EPFO material. ESIC figures are from esic.gov.in. The PF ceiling change is recent, and EPFO circulars on how existing employees move across should be read alongside this table.
Suppose an employer in Delhi has a team of 18 where a few executives earn ₹22,000 a month. Until September 2026 PF could be limited to a ceiling of ₹15,000 for those people; the revised ceiling means their basic wages and dearness allowance up to ₹25,000 are brought into the base. Payroll sheets built around the old figure need to be reviewed, and the working capital impact on the employer's side should be planned.
Documents and details to keep ready
Registration moves fastest when establishment papers and employee details are prepared in one go. The digital signature is the item that most often holds things up, because the filing on the EPFO portal must be authenticated with a DSC or e-sign.
- Entity proof: PAN, incorporation certificate or partnership deed, and proof of address of each unit.
- Registrations you already hold, such as GST, Udyam or shops and establishment, which are often accepted as supporting proof.
- Authorised signatory: identity documents and a valid Class 3 digital signature certificate. Our digital signature certificate service can arrange one.
- Bank proof: cancelled cheque or statement of the establishment's account.
- Employee master: name, date of birth, Aadhaar, PAN, bank details, date of joining and monthly pay split into basic, allowances and deductions.
- For ESIC: family details and nominee for each insured person, plus a recent photograph.
Step-by-step registration and onboarding
Step 1: Coverage and wage review
We count employees, check roles and contractors against the thresholds and review the pay structure against the ceilings.
Step 2: Documents and signatory
Establishment and employee details are collected, and the signatory's digital signature is registered on the portal as needed.
Step 3: EPFO and ESIC registration
Applications are submitted online on the official portals, and we follow up until the establishment code and employer code are allotted.
Step 4: UAN and employee onboarding
EPFO's published procedure asks the employer to create or map a UAN for each member, collect a Form 11 declaration and seed Aadhaar and bank details. ESIC employees are added with their declarations.
Step 5: First cycle
Wages are compiled, contributions are computed, the ECR is filed and ESIC challans are generated for your approval and payment.
Step 6: Routine and review
From the second month the cycle becomes a routine, with joiner and leaver updates and a short compliance note after each filing.
If you are still setting up the company itself, our guides on private limited company registration and the LLP registration process explain the entity papers you will need for EPFO and ESIC anyway.
The monthly cycle: ECR, challans and what late payment costs
EPFO's employer procedure asks for contributions to be paid online through the Electronic Challan cum Return on or before the 15th of every month, for the previous month's wages. ESIC contributions are payable within 15 days after the last day of the month to which they relate. Treat the 15th as the working date for both.
| Delay in paying EPF | Interest | Damages (per EPFO employer booklet) |
|---|---|---|
| Less than 2 months | 12% a year, for each day of delay | 5% a year |
| 2 months to under 4 months | 12% a year, for each day of delay | 10% a year |
| 4 months to under 6 months | 12% a year, for each day of delay | 15% a year |
| 6 months or more | 12% a year, for each day of delay | 25% a year, and it can rise further |
Interest and damages arise from the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. Proceedings are decided by the EPFO officer concerned, and we cannot predict the amount in a given case.
A simple monthly calendar
- Last working days of the month: collect attendance, joiners, leavers and any change in pay.
- First week of the next month: finalise wages, compute PF and ESIC contributions and review the figures with you.
- By the 15th: file the ECR, pay the PF challan and pay the ESIC challan, then save the receipts.
- Quarterly: reconcile member passbooks and ESIC records against payroll, so errors do not pile up.
- Yearly: review the pay structure against the wage ceilings and any new notification before the new financial year starts.
Beyond the money, late or missing contributions mean employees' passbooks do not reflect what they were promised, and withdrawal claims can bounce. For those paying salaries every month, our payroll services align pay runs with the ECR calendar so that PF and ESIC figures come from the same source.
UAN, incentive schemes and the Labour Codes
UAN and KYC
The UAN is the thread that links an employee's PF account across employers. Employees activate it on the member portal, and its details need to match their Aadhaar. Keep Form 11 declarations on file, and update the UAN record whenever someone joins, leaves or corrects personal details.
Incentive schemes: what has ended and what is running
The Atmanirbhar Bharat Rozgar Yojana closed for new registrations on 31 March 2022, so any page promising it as a current benefit is out of date. The scheme now in force is the Pradhan Mantri Viksit Bharat Rozgar Yojana, which the Ministry of Labour describes as running from 1 August 2025 to 31 July 2027. It pays first-time employees up to ₹15,000 in two instalments, and employers up to ₹3,000 per month for each additional employee kept for at least six months, for wages up to ₹1 lakh a month.
- Employees' UANs must be authenticated through face authentication on the UMANG app before incentives are released.
- Regular ECR filings are part of the eligibility record, so missed months can cost you.
- Employers need to add a minimum number of net new employees: at least two where there are fewer than 50 employees and at least five otherwise.
- Payments go through direct benefit transfer to Aadhaar-linked accounts, and the scheme is subject to its own rules, so no payment can be promised.
Labour Codes
The four Labour Codes took effect on 21 November 2025, and the Code on Social Security brings EPF and ESIC under one framework. Its wages definition counts basic pay, dearness allowance and retaining allowance, and adds back other payments when they exceed a set share of total remuneration. That can raise the PF base for employers who keep basic pay low. Rules were still being finalised in many places, so salary structures should be tested against current notifications.
Fees, pricing and timeline
Statutory contributions are the main cost of PF and ESIC. Registration itself has no fee in EPFO's published employer procedure, though a digital signature has its own cost. Our professional fee starts From ₹1,999/month for the ongoing cycle.
| Item | Amount | Notes |
|---|---|---|
| Registration on the portals | No registration fee shown in EPFO's employer procedure | Confirm ESIC on the portal; DSC cost is separate |
| PF contributions | Employee 12% and employer 12% of wages up to the ceiling | Ceiling is ₹25,000 from 17 September 2026 |
| ESIC contributions | Employee 0.75% and employer 3.25% of wages | Wage ceiling ₹21,000 |
| PC Media House professional fee | From ₹1,999/month | Monthly compliance; registration and clean-up work are scoped separately |
The quote you receive lists each service line, so you can see what is included and what is optional.
Timing depends on the departments as much as on us. Registration generally takes a few working days to a couple of weeks once the digital signature and documents are ready, and the first ECR follows by the 15th of the next month. Where you have a backlog, we first compute what is owed before making any payment.
In-house or outsourced, and mistakes to avoid
| Point | In-house with portals | Outsourced monthly compliance |
|---|---|---|
| Rate and ceiling updates | Someone tracks every circular | Checked and applied before each cycle |
| ECR and challans | Depends on one person remembering the 15th | Scheduled and filed with your approval |
| UAN and KYC clean-up | Often postponed until a claim fails | Handled as people join and leave |
| Notices and inspections | Management time goes into understanding the letter | Reply drafted and records produced with your sign-off |
| Cost | Staff time plus the risk of interest and damages | Monthly fee, from ₹1,999/month here |
Both routes work. The right choice depends on whether you have a trained person who will stay.
Mistakes we see most often
- Fixing PF on ₹15,000 for everyone after the ceiling has moved to ₹25,000.
- Paying only the employee share, or paying late and assuming interest is optional.
- Leaving UANs inactive or Aadhaar and bank details unseeded, which blocks withdrawals and incentive claims.
- Dropping someone from ESIC mid-period without checking the rules.
- Letting the digital signature expire just before a filing date.
After registration: validity, inspections and how we work
Establishment codes do not expire the way a licence does; they stay with the establishment as long as it is covered, and the work is the monthly cycle. What does lapse is the digital signature, which needs renewal, so keep a reminder. If an EPFO or ESIC inspector writes to you, the practical need is a clear set of records: wage registers, attendance, challans, Form 11 and member lists. We help assemble these and draft the reply.
Employers who are growing often add other registrations at the same time. A trader may want GST registration, a manufacturer may need Udyam registration, and companies have annual filings handled by our ROC annual compliance service.
How PC Media House works
- We work online from Delhi and serve employers across Delhi NCR and India, with calls and, by appointment, meetings.
- You receive an itemised quote with a clear scope, and no hidden charges are added later.
- You approve each month's workings before payment, and records are kept in an organised folder.
- We cannot promise how EPFO or ESIC will treat a particular case, only that your filings will be prepared carefully.
- To start, share your headcount and wage details through our contact page.
Frequently Asked Questions (FAQs)
EPF provisions apply to establishments employing 20 or more employees, and the Code on Social Security, which came into force on 21 November 2025, keeps that threshold. Smaller establishments can usually opt in voluntarily. Once the threshold is crossed, registration, UAN creation and monthly returns are compulsory, so it is wise to register before the headcount reaches 20.
ESIC generally applies to establishments with 10 or more employees, and employees earning up to the wage ceiling are covered. The Code on Social Security extends coverage across the country instead of only notified areas, allows smaller establishments to join voluntarily and covers even one worker in hazardous work. Confirm your category on the ESIC website.
The PF wage ceiling for mandatory coverage was raised from ₹15,000 to ₹25,000 per month with effect from 17 September 2026, the first change since 2014. The ESIC ceiling remains ₹21,000 per month on the ESIC website, with ₹25,000 for persons with disabilities. Detailed handling for existing employees should be checked in EPFO circulars.
For PF, the employee pays 12% of wages and the employer pays 12%, of which 8.33% goes to the pension scheme and 3.67% to the EPF account, with a central government share for pension. For ESIC, the employee pays 0.75% and the employer 3.25%. Administration and insurance charges for PF are payable in addition by the employer.
EPF contributions are paid online through the ECR on or before the 15th of the following month, according to EPFO. ESIC contributions are payable within 15 days after the end of the calendar month in which they fall due. Both due dates fall on the same day in practice, so one monthly calendar works for both.
EPFO's employer booklet states simple interest at 12% a year for each day of delay, and penal damages that depend on how long the default continues: 5% for less than two months, 10% for two to four months, 15% for four to six months and 25% for six months or more. Prompt payment avoids all of this.
The Universal Account Number is a permanent number for each EPF member that stays the same across jobs. The employer creates it, or maps the member's existing one, and the employee activates it and keeps the Aadhaar, bank and KYC details correct. An active, authenticated UAN is needed for withdrawals and for incentive schemes.
The earlier Atmanirbhar Bharat Rozgar Yojana stopped taking registrations after 31 March 2022. The current scheme is the Pradhan Mantri Viksit Bharat Rozgar Yojana, which covers jobs created between 1 August 2025 and 31 July 2027 and needs EPFO registration, authenticated UANs and regular ECRs. Eligibility rules apply and we cannot promise any payment.
The four Labour Codes came into force on 21 November 2025. The Code on Social Security covers EPF and ESIC, including a wages definition that adds back large allowances above a set share of remuneration. Rules are still being finalised in many places, so payroll structures should be reviewed with current notifications in hand.
The label From ₹1,999/month is the starting price for ongoing monthly compliance once you are registered, covering workings, ECR filing and challan support. One-time registration, backlog clean-up and notice handling are scoped separately. The final quote depends on headcount and complexity, and is itemised before work begins.
Sources and Official Links
Facts on this page were checked against the sources below, last reviewed on 7 October 2026. Fees, thresholds and rules can change, so confirm the current position on the official site before you pay or file.
- pib.gov.in/PressReleasePage.aspx?PRID=2313829®=48&lang=2
- pib.gov.in/PressReleasePage.aspx?PRID=2310811®=48&lang=2
- pib.gov.in/PressReleasePage.aspx?PRID=2311548&lang=2®=48
- pib.gov.in/PressReleasePage.aspx?PRID=2223852®=3&lang=2
- static.pib.gov.in/WriteReadData/specificdocs/documents/2025/nov/doc20251122702601.pdf
- epfindia.gov.in/site_docs/PDFs/MiscPDFs/Employer_Information_Booklet.pdf
- esic.gov.in/coverage
- esic.gov.in/contribution
- labour.gov.in/static/uploads/2025/09/0cc0b16d8d059a269e68ef301ab1248b.pdf
- pib.gov.in/PressNoteDetails.aspx?NoteId=159386&ModuleId=3®=3&lang=1
- labour.gov.in/sites/default/files/pib1731461.pdf
- dge.gov.in/dge/sites/default/files/2025-05/3128_e.pdf