PF Return Filing

PF Return Filing

Provident fund is a social security system that was introduced for the purpose of encouraging savings among employees, so as to benefit them during the course of their retirement. Contributions are made by the employer and the employee on a monthly basis. PF contributions can only be withdrawn by the employee at the time of his/her retirement, barring a few exceptions. All employers having PF registration are responsible to file returns on a monthly basis. The filing of returns must be completed by the 25th of each month. This article deals with the filing of provident fund returns, and the various forms through which the purpose must be fulfilled

Annual PF Return Filing

Annual returns must be filed by the 30th of April in a given year. The forms utilized for filing these returns are:

• Form 3A
• Form 6A

Form 3A

Known as a member’s annual contribution card, Form 3A depicts the month-wise contributions made by the subscriber/member and employer towards E.P.F and Pension Fund in a particular year. The data is calculated for every member who is a part of the scheme. In addition to it, the scheme will include the following details:

• Account number
• Name of the subscriber
• Name of the father or husband
• Name and address of the factory/establishment
• Statutory rate of contribution
• Voluntary contribution rate, if any

Note: The form must contain the signature and seal of the employer.

Form 6A

Form 6A is a consolidated annual contribution statement that contains details about the annual contributions of each member of the establishment. The form should include the details as enumerated below:

• Account Number
• Name of the member/subscriber
• Wages, Retaining allowance (if any) and D.A. including cash value of food concession paid during the currency period
• Amount of worker’s contribution deducted from the wages
• Employers contribution (EPF and Pension)
• Refund of advances
• Rate of higher voluntary contribution (if any)
• Remarks