Who needs to register for Employer’s Provident Fund (EPF)?


In accordance with the EPF Act No 15 of 1958, all entities, with the exception of following types of entities need to register for EPF:

  1. Public organisations such as government departments
  2. Organisations run only by family members
  3. Charitable or social service organisations with a workforce of less than 10 persons
  4. Organisations which contribute to an Approved Provident Fund

Employees of a public organisation are entitled for pension schemes. Hence, those organisations aren’t required to register for any other fund schemes as the main concern of the government is to ensure a fund is available for all employees’ during their retirement age. These funds will benefit the employees after their retirement or the employees’ family members after the loss of the person who was the main earner of the family.

Organisations that are run solely by family members are excluded from registering. However, if an organisation recruits at least one outsider as an employee, then the organisation needs to register for EPF and pay EPF for all employees including family members.

In the event a charitable or social service organisation exceeds 10 employees, then it should register for EPF and all the employees should register for EPF from the day the organisation exceeded 10 employees.

Organisations which contribute for an Approved Provident Fund do not need to register for EPF. Note that the government no longer permits the start of new approved provident fund schemes.

All the employers who are covered under the EPF Act No 15 of 1958 need to register within 14 days of the commencement of the business or recruitment of the first employee to the organisation. The organisation should complete the “Form D” and handover or send by registered post to either the closest labour office or to the commissioner of labour. The organisation will receive their employer number along with a letter from that particular labour division of the area.


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