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    Employee’s Provident Fund and Misc. Provisions Act, 1952 regulates the procedure for employee registration along with other functions.

    If the employee is registered under Employees’ Provident Fund, he will be allotted with UAN (Universal Account Number) and One Employee need to have only one UAN. Like One Person one PAN (Permanent Account Number).

    For New Employee Registrations, Aadhaar details are mandatory. If Employee’s UAN is linked with his/her Aadhaar number then he can use many online services for withdrawal of PF and others, instead of going to Employees’ Provident Fund Offices.

    Learning Objectives:

    1. Applicability of Employees’ Provident Fund and Misc. Provisions Act, 1952

    2. Benefits of Registration 3. Employee Registration

    • a. New Registration (Do not contain “Universal Account Number – UAN “);
    • b. Transfer Requests (Contain “Universal Account Number- UAN “).

    3(a). New Registration

    • a. Individual Registration;
    • b. Bulk Registration.

    3(b). Transfer Requests

    • a. Made by the Employee and approved by the Present Employer;
    • b. Made by the previous Employer and approved by the present Employer.


    Every establishment which a factory is engaged in any industry specified in Schedule 1 and in which 20 or more persons are employed.

    Any other establishment employing 20 or more persons which Central Government may, by notification, specify in this behalf.

    Any establishment employing even less than 20 persons can be covered voluntarily u/s 1(4) of the Act.


    Employees covered enjoy a benefit of Social Security in the form of an unattachable and un withdrawable (except in severely restricted circumstances like buying house, marriage/education, etc.) financial nest egg to which employees and employers contribute equally throughout the covered persons’ employment.

    This sum is payable normally on retirement or death. Other Benefits include Employees’ Pension Scheme and Employees’ Deposit Linked Insurance Scheme.

    This article is contributed by Partners of SBS and Company LLP – Chartered Accountant Company You can be reached at This email address is being protected from spambots. You need JavaScript enabled to view it.