The law
Code on Social Security 2020, Sections 1 to 14 and 17 to 141, in force from 21 November 2025 (S.O. 5319(E))
The Code now governs provident fund, ESI, gratuity and related registration; earlier Acts are repealed subject to savingsSource
Employees' Provident Funds Scheme 2026, G.S.R. 525(E), 29 June 2026
Replaces the EPF Scheme 1952; sets electronic returns, Form V consolidated return within 15 days of applicability and ₹500 a day late filing feeSource
EPF Scheme 2026, Form VI ownership return
Ownership details filed on registration and updated within 15 days of any changeSource
Social Security (Central) Rules 2026 and OSH Code universal registration (notified 8 May 2026)
Establishments already registered under central labour laws must update registration details on Shram Suvidha within 6 monthsSource
Code on Social Security 2020, Section 127; S.O. 2698(E), 29 May 2026
Simple interest at 12% a year on any amount due from an employer under the Code, from the due date to paymentSource
Government fee
No government fee for EPF registration was found in the sources read. Source: https://www.taxaj.com/learn/epf-registration-online-employers-india/ (lists documents and steps, no fee).
Late fee or penalty
Late filing of any return under the EPF Scheme 2026: ₹500 a day, capped at that month's administrative charges. Source: https://www.zoho.com/in/payroll/academy/taxes-and-compliance/epf-scheme-2026-guide.html . Late registration also means back-dated contributions with 12% interest (S.O. 2698(E), https://www.sgcms.com/regulatory-updates/3380-2/) and damages (see LAB-EPF-02).