The PF returns are the periodic statements and forms that are required to be filed by employers with the Employees’ Provident Fund Organisation (EPFO) to report their compliance with the provisions of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952.
The PF returns include:
1. Form 5: This is a monthly report of all the employees who joined the company during the month.
2. Form 10: This is a monthly report of all the employees who have left the company during the month.
3. Form 12A: This is an annual report that contains the details of all the contributions made to the PF account of each employee during the year.
4. Form 3A: This is an annual report that contains the details of the contributions made by the employer to the PF account of each employee during the year.
5. Form 6A: This is an annual report that contains the details of the contributions made by the employer to the Pension Scheme of the employees.
It is important for employers to file these returns within the due date to avoid penalties and ensure compliance with the law.
