What documents do I need for ESI registration?

ESI registration is completed on the ESIC portal (esic.gov.in) and, like EPF, generally requires PAN, proof of business registration (such as a GST certificate or incorporation certificate), and bank account details for the establishment. It must be completed within 15 days of the ESI Act becoming applicable - i.e., once you reach the 10-employee threshold in most states.

Is Professional Tax registration required in every state?

No. Professional Tax is a state-level tax, and not every state levies it. Where it does apply, employers typically need both a PTRC (to deduct PT from employees' salaries) and a PTEC (for the business's own PT liability), usually within 30 days of becoming liable. The registration authority and process vary by state, so check with your specific state's PT department.

How long does EPF/ESI registration typically take?

Both EPF (via the EPFO Unified Portal) and ESI (via the ESIC portal) registrations are done fully online. Once you submit PAN, business registration proof, and bank details, the establishment code (EPF) or 17-digit registration code (ESI) is typically generated within a few working days, assuming the documents are in order. ESI registration additionally has a statutory 15-day deadline from the date the Act becomes applicable.

What happens if I operate without registering when I'm required to?

Operating without required EPF, ESI, Professional Tax, or TAN registration exposes an employer to penalties and interest under the respective Acts (the EPF & MP Act, the ESI Act, state PT laws, and the Income Tax Act for TAN/TDS). Exact penalty amounts vary by law and circumstance, which is exactly why registering on time - rather than after the fact - matters. When in doubt, register early and confirm applicability with the relevant authority.

Verified by INDPayroll Compliance TeamLast updated: August 10, 2026

Compliance guide

Payroll Registration & Filing in India - EPF, ESI, PT & TAN

Before you can deduct or contribute a single rupee towards EPF, ESI, Professional Tax or TDS, your business needs to be registered with the right authority. Here is what each registration involves, who needs it, and how the recurring filing cycle works once you are set up.

EPFO · ESIC · State PT · Income TaxRegistration thresholds explainedMonthly & quarterly cadence

Registration thresholds and processes vary by state and change by notification - verify current requirements with the relevant authority or a compliance professional before registering.

Quick Links

EPF Compliance Guide - detailed EPF rules and UAN registration
ESI Compliance Guide - ESI scheme rules and benefits
PF Calculator - calculate EPF contributions

EPF Registration

EPF registration is mandatory for establishments with 20 or more employees. Businesses below this threshold can register voluntarily if they want to offer PF benefits earlier.

Registration is done online through the EPFO Unified Portal (unifiedportal-emp.epfindia.gov.in). You'll need PAN, proof of business registration (such as a GST certificate or incorporation certificate), and the establishment's bank account details. Once approved, EPFO issues an establishment code, which is used for every future EPF filing and transaction.

ESI Registration

ESI registration is mandatory for establishments with 10 or more employees in most states - the exact threshold is notified by each state government and can vary slightly, so confirm the applicable number for your state.

Registration happens through the ESIC portal (esic.gov.in) and generates a 17-digit registration code for the establishment. Employers must complete ESI registration within 15 days of the Act becoming applicable to their establishment - that is, within 15 days of crossing the employee threshold.

Professional Tax Registration

Professional Tax (PT) is levied by individual states, so not every state requires it - whether you need to register depends entirely on where your establishment and employees are located.

Where PT applies, employers typically need two registrations: a Professional Tax Registration Certificate (PTRC), which allows you to deduct PT from employees' salaries, and a Professional Tax Enrollment Certificate (PTEC), which covers the business's own PT liability. Registration is usually required within 30 days of becoming liable. The registration authority, portal, and exact process differ from state to state.

TDS / TAN Registration

Any employer that will deduct TDS from employee salaries must first obtain a Tax Deduction and Collection Account Number (TAN) from the Income Tax Department, via the NSDL/Protean e-Gov portal.

TAN must be obtained before making the first TDS deduction from any employee's salary. Unlike EPF and ESI, which involve a recurring monthly compliance cycle, TAN registration is a one-time step - once issued, the same TAN is used for all future TDS deposits and returns.

Recurring Filing Cadence at a Glance

Once registered, each scheme has its own ongoing filing rhythm. Here's a summary of who must register with each authority and how often filings are due:

Registration	Authority	Who Must Register	Recurring Filing
EPF	EPFO	20+ employee establishments (voluntary below)	Monthly ECR by the 15th
ESI	ESIC	10+ employee establishments (varies by state)	Monthly contribution by the 15th
Professional Tax	State PT Department	Varies by state	Monthly/annual, varies by state
TAN (TDS)	Income Tax Department	Any employer deducting TDS	Monthly deposit + quarterly Form 24Q

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Frequently Asked Questions

EPF registration is mandatory once an establishment reaches 20 or more employees. Below that threshold, registration is voluntary - you can opt in earlier if you want employees to start building PF savings, but you're not legally required to until you cross 20 employees.

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