The Government of Bihar has officially revised the minimum wages for all scheduled employments with effect from 1st October 2025. This revision has been notified under Section 3 & 5 of the Minimum Wages Act, 1948, and is based on the Special Allowance (VDA) linked to the Consumer Price Index (CPI).
This change impacts employers across manufacturing, factories, shops, commercial establishments, and other scheduled employments in Bihar. Employers must update their payroll systems to comply with the revised wage rates to avoid penalties and ensure statutory compliance.
📊 Bihar Minimum Wages Rates (w.e.f. 01.10.2025)
Category of Worker
Daily VDA (₹)
Old Wages (₹/Day)
New Wages (₹/Day)
Approx. Monthly Wages (₹)*
Unskilled
4
424
428
11,128
Semi-Skilled
4
440
444
11,544
Skilled
5
536
541
14,066
Highly Skilled
6
654
660
17,160
*Calculated on 26 working days/month (as generally considered for minimum wage calculations).
✅ Key Highlights
Effective Date: 1st October 2025
Applicable To: All scheduled employments in Bihar
Basis of Revision: Variable Dearness Allowance (VDA) linked to CPI
Impact: Increase in daily wages ranging from ₹4 to ₹6 per day
Compliance: Employers must update wage registers, payroll, and salary slips as per revised rates
🔍 Why This Matters for Employers
Statutory Compliance: Non-adherence can lead to penalties, interest, and legal action under the Minimum Wages Act, 1948.
Payroll Adjustments: HR and payroll teams must revise Basic Wages + VDA in salary structures.
Bonus & Gratuity Impact: Since these benefits are linked to minimum wages, the revised rates will influence annual bonus calculations and gratuity liabilities.
Contract Labour: Contractors engaged in Bihar must ensure that revised rates are implemented for all workers.
📌 Conclusion
The Bihar Minimum Wages (Oct 2025 – March 2026) revision ensures workers’ wages are aligned with inflationary trends. Employers are advised to implement these changes immediately and maintain compliance.
For businesses operating in Bihar, it is crucial to update wage records, issue revised appointment letters (if necessary), and train payroll teams on the updated structure.
📢 Stay tuned with Prakash Consultancy Services (PCS) for timely updates on Minimum Wages Notifications, Labour Laws, EPF, ESIC, PT, and LWF across India.
The Central Government has revised the minimum wages applicable to employments under its purview, effective from 1st October 2025 to 31st March 2026. This revision, notified by the Office of the Chief Labour Commissioner (Central), covers scheduled employments such as construction, mines, oilfields, railways, and central public sector establishments, and acts as a benchmark for several states as well.
This article explains the latest updates, effects, and compliance requirements in detail for employers and employees.
📌 Key Highlights of the Wage Revision
Effective Period: 1st October 2025 – 31st March 2026
Frequency of Revision: Twice a year (April & October), linked to the Consumer Price Index (CPI-IW)
✅ Benefits & Positive Impacts
Improved Worker Welfare Workers in the lowest income bracket will see higher take-home pay, improving living standards and reducing dependency on debt.
Reduction in Wage Inequality By raising the floor wage, the gap between low-wage and mid-wage earners reduces, thereby helping income equity.
Boost in Consumption Demand Since low-wage workers spend a larger share of their earnings, higher wages will stimulate local markets.
Social Security Contributions With higher wages, contributions under EPF, ESIC, Bonus, and Gratuity also increase, ensuring better long-term security.
⚠️ Challenges for Employers
Higher Compliance Costs Employers will need to adjust payroll, leading to higher wage bills and associated statutory contributions.
Risk of Informalisation Some establishments may try to bypass compliance by pushing workers into informal arrangements.
Inflationary Pressure Rising labour costs could translate into price hikes in certain labour-intensive industries.
Enforcement Gaps Non-compliance is a risk, especially in small contractors and subcontracted employments.
📌 Compliance Checklist for Employers
Revise wage structures in line with the notified minimum wages.
Update payroll systems to reflect changes in Basic + VDA.
Ensure statutory contributions (PF, ESIC, Bonus, LWF, PT, Gratuity) are recalculated on revised wages.
Communicate the changes transparently to employees.
Maintain updated wage registers and muster rolls for inspection.
🔎 Broader Implications (Oct 2025 – Mar 2026)
For Workers: Direct rise in wages and social security benefits.
For Employers: Higher labour costs but potential productivity gains if managed efficiently.
For Economy: Positive impact on aggregate demand, but watch for inflationary pressures.
For Compliance Professionals: Increased demand for accurate payroll & statutory management.
🏁 Conclusion
The Central Government’s minimum wage revision (Oct 2025 – Mar 2026) reinforces the importance of fair wages, worker welfare, and statutory compliance. While it brings undeniable benefits to workers, it also challenges employers to restructure costs and maintain compliance discipline.
Employers are advised to review wage structures, consult compliance experts, and adopt transparent practices to ensure smooth implementation. Workers, on the other hand, should remain informed of their rights to fair wages and timely social s
The Central Government has revised the minimum wages applicable to employments under its purview, effective from 1st October 2025 to 31st March 2026. This revision, notified by the Office of the Chief Labour Commissioner (Central), covers scheduled employments such as construction, mines, oilfields, railways, and central public sector establishments, and acts as a benchmark for several states as well.
This article explains the latest updates, effects, and compliance requirements in detail for employers and employees.
📌 Key Highlights of the Wage Revision
Effective Period: 1st October 2025 – 31st March 2026
Frequency of Revision: Twice a year (April & October), linked to the Consumer Price Index (CPI-IW)
✅ Benefits & Positive Impacts
Improved Worker Welfare Workers in the lowest income bracket will see higher take-home pay, improving living standards and reducing dependency on debt.
Reduction in Wage Inequality By raising the floor wage, the gap between low-wage and mid-wage earners reduces, thereby helping income equity.
Boost in Consumption Demand Since low-wage workers spend a larger share of their earnings, higher wages will stimulate local markets.
Social Security Contributions With higher wages, contributions under EPF, ESIC, Bonus, and Gratuity also increase, ensuring better long-term security.
⚠️ Challenges for Employers
Higher Compliance Costs Employers will need to adjust payroll, leading to higher wage bills and associated statutory contributions.
Risk of Informalisation Some establishments may try to bypass compliance by pushing workers into informal arrangements.
Inflationary Pressure Rising labour costs could translate into price hikes in certain labour-intensive industries.
Enforcement Gaps Non-compliance is a risk, especially in small contractors and subcontracted employments.
📌 Compliance Checklist for Employers
Revise wage structures in line with the notified minimum wages.
Update payroll systems to reflect changes in Basic + VDA.
Ensure statutory contributions (PF, ESIC, Bonus, LWF, PT, Gratuity) are recalculated on revised wages.
Communicate the changes transparently to employees.
Maintain updated wage registers and muster rolls for inspection.
🔎 Broader Implications (Oct 2025 – Mar 2026)
For Workers: Direct rise in wages and social security benefits.
For Employers: Higher labour costs but potential productivity gains if managed efficiently.
For Economy: Positive impact on aggregate demand, but watch for inflationary pressures.
For Compliance Professionals: Increased demand for accurate payroll & statutory management.
🏁 Conclusion
The Central Government’s minimum wage revision (Oct 2025 – Mar 2026) reinforces the importance of fair wages, worker welfare, and statutory compliance. While it brings undeniable benefits to workers, it also challenges employers to restructure costs and maintain compliance discipline.
Employers are advised to review wage structures, consult compliance experts, and adopt transparent practices to ensure smooth implementation. Workers, on the other hand, should remain informed of their rights to fair wages and timely social security benefits
The Labour & Employment Department, Government of Gujarat has released the revised minimum wages notification effective from 1st October 2025 to 31st March 2026. This update is crucial for HR managers, payroll teams, compliance officers, contractors, and principal employers across the state, as it determines the statutory floor wages payable to employees engaged in all 46 scheduled employments.
📢 Key Highlight: Special Allowance (VDA) Revision
The Government has revised the Variable Dearness Allowance (VDA) based on the Consumer Price Index (CPI – Ahmedabad Centre).
Effective Date: 01 October 2025
Validity: Up to 31 March 2026
Revised VDA: ₹48.50 per day (Uniform for Zone I & II)
Monthly Equivalent: ₹1,261 (for 26 working days)
📊 Minimum Wages in Gujarat (Oct 2025 – Mar 2026)
Below is the category-wise and zone-wise structure combining Basic Wages + VDA (newly revised):
Category
Zone I (Per Day)
Zone II (Per Day)
Monthly Equivalent (26 days)
Unskilled
₹452 + ₹48.50 = ₹500.50
₹441 + ₹48.50 = ₹489.50
₹13,013 – ₹12,727
Semi-Skilled
₹462 + ₹48.50 = ₹510.50
₹451 + ₹48.50 = ₹499.50
₹13,273 – ₹12,987
Skilled
₹472 + ₹48.50 = ₹520.50
₹461 + ₹48.50 = ₹509.50
₹13,533 – ₹13,247
👉 These wage rates are applicable to all scheduled employments notified under the Gujarat Minimum Wages Act.
⚖️ Legal Backing
This notification has been issued under the provisions of the Minimum Wages Act, 1948 (till fully replaced by the Code on Wages, 2019).
Binding Nature: Employers cannot pay less than the prescribed minimum wage.
Penalty for Non-Compliance: Fine up to ₹500 and/or imprisonment up to 6 months under Section 22 of the Act.
Applicability: Covers direct employees, contract labour, casual workers, and outsourced staff.
🏢 Employer Compliance Checklist
To stay compliant with the Oct 2025 – Mar 2026 Gujarat Minimum Wages Notification, employers must:
✅ Update Payroll: Revise wage structures by adding the new VDA from 1 October 2025. ✅ Revise Registers: Ensure Form B (Register of Wages) and wage slips reflect updated rates. ✅ PF & ESIC: Calculate contributions based on revised gross wages (Basic + VDA). ✅ Professional Tax (PT) & MLWF: Adjust deductions/contributions in line with updated wages. ✅ Contract Labour: Issue circulars to all contractors/vendors to comply; liability rests with the Principal Employer. ✅ Display Notice: Exhibit the revised wage rates at a prominent place in the establishment as per rules.
📌 Conclusion
The Gujarat Minimum Wages Notification for Oct 2025 – Mar 2026 has introduced a revised VDA of ₹48.50 per day, raising the effective wages for Skilled, Semi-Skilled, and Unskilled categories across both Zone I and Zone II.
For businesses, timely compliance is not just a legal obligation but also ensures smooth audits, protection from labour disputes, and goodwill with employees.
🔑 Pro Tip: Maintain a Compliance Matrix covering PF, ESIC, PT, MLWF, wage registers, and challans for every month. This single dashboard helps in audit defence, vendor monitoring, and risk management.
✅ Stay Updated: For more such updates on minimum wages, EPFO notifications, ESIC changes, labour law compliance, and statutory deadlines, follow blog.pcsmgmt.com.
The Employees’ Provident Fund Organisation (EPFO) has redesigned the Electronic Challan-cum-Return (ECR) filing system. The Re-Engineered ECR introduces a stricter, more transparent process that links return filing, challan generation, and payment into a single workflow.
For employers and compliance teams, this reform means fewer loopholes but higher responsibility. Mistakes that were once manageable can now block filings, create bottlenecks, or trigger automatic penalties.
🏛 What is the Re-Engineered ECR?
The system integrates:
🗂 Return Filing – Regular, Supplementary, and Revised Returns.
Once a return is approved, it ❌ cannot be cancelled. Errors must be corrected through a Revised Return. Employers therefore need strong internal checks before approval.
📑 Types of Returns
1️⃣ Regular Return
📅 Filed every wage month for all active members.
📊 Contribution rate: 12% (default) or 10% for notified establishments.
⏳ First 4 months after rollout → partial filing allowed.
🚨 From the 5th month onwards → Regular Return will be accepted only if all active members of earlier months are filed.
2️⃣ Supplementary Return
👥 Used to add new employees missed in the Regular Return.
🔄 Multiple Supplementary Returns allowed for a month.
⚠️ Restriction: a member once added cannot be repeated in another Supplementary Return for that month.
3️⃣ Revised Return
✍️ Used to correct wrong wages, contributions, or member details already filed.
🔄 Once approved, it overwrites earlier filed data.
📉 Downward revisions: allowed only before challan/payment.
📈 Upward revisions: allowed anytime.
🛠 Filing Workflow – Step by Step
🔐 Login to EPFO Employer Portal.
📤 Upload the .txt file in prescribed format.
✅ Approve or ❌ Reject after validation.
📊 On approval → System generates Due Deposit Balance Summary.
💰 Select payment type:
Full Payment
Part Payment (via contribution file)
Admin/Inspection Charges
Interest (7Q) & Damages (14B)
🧾 Generate challan → TRRN assigned.
🏦 Make payment via net banking.
⚠️ Key Compliance Risks
👤 Missed Members → From the 5th month, filings will be blocked if even one earlier active member is not filed.
🚪 Unmarked Exits → If exit dates are not recorded, employees remain active and block new returns.
🛑 No Cancellation → Once approved, returns cannot be withdrawn. Only Revised Return can fix errors.
💸 Automatic Penalties → Section 7Q (interest) and Section 14B (damages) apply for delays or misreporting, with challans auto-generated.
✅ Best Practices for Employers
🚪 Record employee exits promptly in the portal.
👥 Add new joinees immediately via Supplementary Return.
🔍 Verify every return statement carefully before approval.
💾 Save TRRNs, challans, and bank receipts as compliance proof.
📋 Maintain a monthly checklist linking payroll data, active member list, and contribution files.
1) 🏛 What exactly changed in the “Re-Engineered ECR”?
The filing flow is now tightly integrated: upload → validate → approve → summary → challan (TRRN) → bank payment. Once a return is approved, you can’t cancel it. Corrections go through a Revised Return only. You also get stricter checks on member coverage, especially after the 4-month relaxation window.
2) 🔐 Where do I start filing in the employer portal?
Login → Payments → Return Filing (Quick Links) → Return Filing Home Page → Return Monthly Dashboard. Choose wage month, hit Search, then View/Upload to proceed.
3) 🧾 What file format is accepted?
A single .txt file in the exact schema. If the portal sees format or data issues, it generates an error file. Download it, fix the rows it flags, and re-upload.
Pro tip: Always run an internal validation (UAN present, wage values numeric, contribution math correct, correct contribution rate) before upload.
4) 👥 Who must be included in a Regular Return?
All active members for that wage month. During the first 4 months post-rollout, EPFO lets you file a partial Regular Return. From month 5 onward, your Regular Return is accepted only if all earlier active members are already filed. One missed member can block you.
5) 🚪 How should we handle exits so filings don’t get blocked?
Record the Exit Date promptly on the portal. If an exit isn’t marked, that person still counts as “active” and can block future Regular Returns. Make “exit updates” a month-end ritual.
6) 📊 Should I pick 12% or 10% contribution?
Select the legally applicable rate for your establishment (most use 12%; certain notified classes are 10%). Pick it at upload. If you select the wrong rate and approve, you’ll need a Revised Return.
7) ✅ What does “Approve” actually do?
After upload, the system shows a Return Statement. If you Approve, the system locks that dataset and generates a Due Deposit Balance Summary. From there you move into challan generation and payment.
Rule of thumb: If anything looks off, Reject instead of Approve. Fix. Re-upload.
8) ❌ Can I cancel an uploaded return after approval?
No. Once approved, a return cannot be cancelled. If data is wrong, file a Revised Return. If payment is already initiated, downward changes aren’t allowed for that month; upward changes are fine via Revised Return.
9) 🔁 When should I use a Supplementary Return?
Only to add new joinees you missed in the Regular Return. You can file multiple Supplementary Returns for the same month, but each member can be added only once for that month. It isn’t for wage corrections—use Revised Return for that.
10) ✍️ When should I use a Revised Return?
Use it to correct wrong wages, contributions, or member details that were already filed (in Regular or Supplementary). On approval, it overwrites the prior data.
Downward revisions: allowed only before challan/payment for that month.
Upward revisions: allowed anytime.
Also, you can’t file a Revised Return while another return for that month is “in process.”
11) 🧮 What is the “Due Deposit Balance Summary”?
After approval, the portal shows your account-wise dues for that month (what’s payable vs what’s already covered). From here you can choose Full Payment, Part Payment, Admin/Inspection Charges, or 7Q/14B.
12) 💳 What’s the difference between Full Payment and Part Payment?
Full Payment: One shot challan covering all dues for the month.
Part Payment: You upload a contribution file for a portion of dues, approve that file, then generate a challan just for that portion. You can repeat until the balance is zero.
Use Part Payment if you’re regularising phased recoveries or staging cash flows while staying compliant.
13) 🔢 What is TRRN and why is it critical?
TRRN (Temporary Return Reference Number) is the unique ID for each challan. It links your return, the payable amount, and your bank payment. It’s your audit-grade proof. Always archive TRRNs and bank receipts by month and by entity.
14) 🏦 Can I cancel a challan?
In-process challans (generated but not paid) generally show options like Pay or Cancel. If you haven’t paid and something’s off (wrong amount, wrong account mix), cancel and regenerate correctly. Once paid, you can’t cancel—use the returns workflow to correct future dues.
15) ⏳ How do 7Q (interest) and 14B (damages) fit in?
The portal provides a direct challan entry for 7Q (interest) and 14B (damages). If liabilities exist, prepare those challans and pay them alongside or after contribution challans. Treat them as statutory clean-up; they’re not optional.
16) 🧩 We’re stuck in month 5 because earlier members are still missing. What’s the way out?
Two steps only:
Fix status: Mark exits for leavers on the portal; fix UAN/KYC issues.
Supplementary Return: Add the still-active, missed members for those earlier months.
Once approved, the system unlocks your current Regular Return.
No bypass exists—close the gaps or you stay blocked.
17) 🧰 What’s inside the error file and how do we use it well?
The error file highlights row-level problems (format, missing UAN, invalid values, etc.). Correct exactly what it lists; don’t guess. Re-generate your .txt cleanly and re-upload. Build a small internal “common errors” sheet so the same mistakes don’t recur.
18) 🧪 What are the safest pre-approval checks?
UAN present, not deactivated.
Gross wages, EPF wages, and contribution math tally.
Contribution rate matches establishment.
New joinees included (or planned for Supplementary).
Leavers marked Exited in the portal.
No duplicate rows for the same UAN/month.
Download the Return Statement and sanity-scan before hitting Approve.
19) 🧯 We approved the return with wrong wages. What now?
If no payment yet: file a Revised Return with the correct wages.
If payment already made:
For downward corrections, you can’t revise that month’s paid dues. Adjust through permissible future workflows as advised by statute/EPFO office.
For upward corrections, file a Revised Return and pay the difference.
20) 🧑💻 Can we run multiple returns in parallel for the same month?
No. If a return (Regular/Supplementary/Revised) is in process for that wage month, you can’t start another for that month. Finish, approve (or reject), then proceed.
21) 📚 What should we archive for audit defence?
Active Member List (downloaded pre-filing).
Return Statement PDFs.
Due Deposit Balance Summary.
Contribution file approvals (for Part Payment).
TRRNs, challans, and bank receipts.
Any 7Q/14B challans and receipts.
Email trail for late joinee data/exit confirmations from client teams.
22) 🧭 How do we train our team to avoid bottlenecks?
Monthly cut-off checklist: exits marked, joinees verified, payroll vs Active Member List reconciled.
Two-person rule: one prepares .txt, a second reviews Return Statement.
Error library: keep a living doc of common validation failures and fixes.
Tracker: log TRRN, challan date, amount, bank reference—by entity and month.
23) 🧷 Can I add the same employee twice in Supplementary Return?
No. The system won’t allow the same member again for the same wage month. Add once, correctly. If the wages are wrong, that’s a Revised Return job, not Supplementary.
24) 🧭 How should we decide between Immediate Supplementary vs Waiting for Revised?
Missed new joinee → Supplementary immediately.
Wrong data for someone already filed → Revised Return.
Unsure? Ask: “Is this a new person for this month or a data correction?” New = Supplementary; Correction = Revised.
25) 🧩 Any quick, practical example set?
A) New joinee missed
Regular Return already approved; Rahul (joined mid-month) not included.
27) 🧭 Bottom line—what mindset works best with the new ECR?
Think discipline over rework: close exits on time, capture joinees fast, verify before approval, and treat TRRN like gold. If you do these four things consistently, you’ll avoid blocks, interest, and damages—and your audits will be painless.
The Employees’ Provident Fund Organisation (EPFO) has always been at the centre of India’s social security system. With over 27 crore members contributing through various establishments, efficient record management and transparency in services have been a constant demand.
On 18 September 2025, EPFO introduced a major digital update: members can now download Annexure K (PF Transfer Certificate) directly from the EPFO Member Portal 💻. This facility, earlier restricted to inter-office communication, is now openly accessible to members, making PF transfers smoother, faster, and more transparent.
This move supports EPFO’s mission of “ease of compliance, ease of living” for both employers and employees.
📄 What is Annexure K?
Annexure K is a Transfer Certificate issued when a member changes jobs and transfers their Provident Fund (PF) accumulations. It is generated after the processing of Form 13 (Transfer Claim) and is crucial for seamless consolidation of PF accounts.
Contents of Annexure K include:
T C_ Annexure K
💰 PF balance with interest from the previous establishment.
⏳ Complete EPS service history required for pension calculation.
🏢 Employment details of both old and new establishments.
This certificate is prepared by the Transferor Office (source PF office) and sent to the Transferee Office (destination PF office). Now, with this update, the same certificate is downloadable by members themselves.
🔑 Why is Annexure K Important?
Changing jobs often means transferring your PF balance from one account to another. Without proper records, disputes and delays become common. Annexure K acts as the official proof of transfer.
✅ Proof of transfer completion – Ensures your PF balance is credited to your new PF account.
📊 EPS service continuity – Prevents loss of pensionable service, which is critical for retirement benefits.
📢 Grievance resolution – Helps when PF transfer is “approved but not reflecting” in the passbook.
🔍 Employer & auditor checks – Used during audits, reconciliations, and statutory compliance verification.
🛡️ Legal safeguard – Acts as documentary evidence in case of disputes with EPFO or employers.
💻 How to Download Annexure K from EPFO Member Portal
The new facility is available under Online Services on the EPFO Member Portal:
T C_ Annexure K
👉 Step 1: Log in to the EPFO Member Portal using your UAN & password 🌐.
The document will be generated instantly as a PDF.
🌟 Benefits of the New EPFO Facility
⚡ Time efficiency: Members no longer need to visit PF offices.
🔒 Greater transparency: Members can directly verify PF transfer details.
👥 Member empowerment: Shifts control from office-dependent to member-driven.
📢 Faster grievance redressal: Members can attach Annexure K while raising online complaints.
📂 Audit readiness: HR teams can easily reconcile PF transfers during internal or statutory audits.
📊 Practical Scenarios Where Annexure K is Crucial
🔄 Job Switch Verification – After joining a new organisation, verify that your old PF balance is successfully credited.
📝 Pending PF Claim Settlement – Share Annexure K with EPFO if transfer credits are delayed.
⏳ Retirement & Pension Planning – Track and consolidate your total pensionable service under EPS.
📂 Employer Compliance Audits – Employers and consultants can cross-check transfers for statutory filings.
🛡️ Dispute Cases – Strong supporting document in case of mismatch between EPFO records and actual contributions.
🔎 FAQs on Annexure K
Q1. Is Annexure K required for every PF transfer?
👉 Yes, Annexure K is automatically generated once a Form 13 transfer claim is processed.
Q2. Can I download Annexure K for past transfers too?
👉 Yes, the new facility allows members to download Annexure K for both old and new processed claims.
Q3. What if my PF transfer is “approved” but not showing in my passbook?
👉 Download Annexure K and submit it to the destination PF office for reconciliation.
Q4. Does Annexure K affect my EPS (pension) service history?
👉 Absolutely. Annexure K carries your complete EPS service record, which is vital for pension eligibility.
Q5. Where can I raise issues if Annexure K details are wrong?
👉 You can raise a grievance on EPFiGMS (EPFO grievance portal) and attach the Annexure K copy for reference.
🚀 EPFO’s Digital Push – Bigger Picture
This update isn’t standalone. It’s part of EPFO’s larger move towards technology-driven, member-centric services. In recent years, EPFO has introduced:
Online UAN activation & Aadhaar authentication 🔑
Auto-transfer of PF balances upon new employment 🔄
UMANG app integration for PF services 📱
Online pension tracking and e-nomination filing ⏳
Together, these changes highlight EPFO’s commitment to transparency, speed, and digital convenience for millions of employees.
✨ Conclusion
The availability of Annexure K on the EPFO Member Portal is a milestone update. It eliminates dependency on PF offices, speeds up claim settlements, and provides employees with the power to verify their PF transfers independently.
Bottom line: The next time you change jobs or face PF transfer issues, don’t wait. Just log in to your EPFO Member Portal → Online Services → Track Claim Status → Download Annexure K ✅.
This single document can save weeks of delay, protect your pension service history, and give you complete clarity on your PF transfers.
📢 Stay connected with Prakash Consultancy Services (PCS) for regular updates on EPFO, ESIC, PT, LWF, Shops Act, and other labour law compliances.
EPFO is organising Nidhi Aapke Nikat 2.0 Outreach Camps across all districts in India on 27th in other state &28th August 2025 in Mumbai These camps provide employees, employers, and pensioners the opportunity to directly interact with EPFO officials and get their concerns addressed.
👥 Who should attend?
Employees & PF Members: For claim status, e-nomination, passbook issues, or benefit clarifications.
Employers: For compliance support, remittance issues, and portal clarifications.
Pensioners & Family Members: For pension settlements, updation of details, and grievance redressal.
📌 Key Benefits of the Camp:
✔️ On-the-spot grievance redressal
✔️ Clarifications on PF, Pension & ESI matters
✔️ Awareness about new schemes & digital services
✔️ Direct one-to-one interaction with EPFO officers
💡 Why it matters:
EPFO has made these camps a monthly initiative (on or around the 27th of each month) to bring services closer to people, reduce delays, and ensure transparency in grievance handling.
ESIC Notification: Aadhaar Authentication Voluntary, Alternate ID Documents Accepted for Beneficiaries
On 19th August 2025, the Ministry of Labour and Employment issued a crucial notification (S.O. 3792(E)) clarifying that Aadhaar authentication for Employees’ State Insurance (ESI) beneficiaries is voluntary. The notification also directs the Employees’ State Insurance Corporation (ESIC) to accept alternate identity documents if Aadhaar is not provided.
This change ensures wider inclusion of insured persons and dependents under ESIC, while protecting their right to access benefits without facing service denial.
Background
The Employees’ State Insurance Act, 1948 provides medical care, sickness benefits, maternity benefits, disablement benefits, and other welfare measures to insured persons.
In recent years, Aadhaar authentication has been promoted to improve transparency and efficiency. However, mandatory Aadhaar linkage raised concerns, particularly where beneficiaries did not have Aadhaar or faced authentication failures.
To address this, the Ministry has now reaffirmed that Aadhaar use is voluntary, with safeguards in place.
Key Highlights of the Notification
1. Aadhaar Authentication – Voluntary Basis
ESIC may use Aadhaar authentication for identifying beneficiaries.
Authentication must be done only with the consent of the Aadhaar holder.
No insured person or dependent can be denied ESIC benefits for refusing Aadhaar authentication.
2. Alternate Documents Allowed
If Aadhaar is not available or authentication fails, ESIC must accept the following as valid proof of identity:
Passport
PAN Card
Driving Licence
This ensures beneficiaries can continue accessing benefits without disruption.
3. Supersession of Earlier Notification
The new notification supersedes the earlier order (S.O. 230(E), dated 3rd January 2023).
The updated rules align with the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016 and the Aadhaar Authentication for Good Governance Rules, 2020.
4. Effective Date
The notification took effect from 19th August 2025, the date of publication in the Official Gazette.
Why This Matters
For Employers: Companies covered under ESIC should inform their employees that Aadhaar is not mandatory for availing ESIC benefits. HR teams should be ready to guide workers on alternate document options.
For Employees: Insured persons who do not have Aadhaar, or who face difficulties with biometric authentication, can now rely on alternate IDs without fear of being denied benefits.
For ESIC Administration: The Corporation must update its internal processes, ensure field offices are trained, and prevent wrongful denial of benefits.
Compliance Action Points for Employers
Communicate to Employees: Issue internal circulars clarifying that Aadhaar is voluntary for ESIC benefits.
Update Records: Ensure employee records include at least one of the valid identity documents (Aadhaar, Passport, PAN, or Driving Licence).
Assist in Claims: Where Aadhaar authentication fails, guide employees to use alternate documents so benefits are not delayed.
Monitor ESIC Updates: Keep track of further clarifications and system changes issued by ESIC.
Conclusion
The notification is a positive step towards inclusivity and beneficiary protection under the ESIC framework. It balances the benefits of Aadhaar-based transparency with the need to ensure no worker or dependent is excluded due to documentation issues.
Employers should update their compliance practices immediately and ensure employees are aware of their rights under this new rule.
In India’s formal employment structure, having a Universal Account Number (UAN) is essential for every employee contributing to the Employees’ Provident Fund (EPF). The UAN is a permanent 12-digit number that allows you to track all your PF accounts across jobs and access your PF balance, transfer details, passbook, and more — all in one place.
Starting 1st August 2025, the Employees’ Provident Fund Organisation (EPFO) has implemented a new digital process for UAN generation and activation using the UMANG App and Aadhaar-based Face Authentication.
In this comprehensive blog, we break down the 3-Step Process to check if you already have a UAN or generate one — as per the latest EPFO circular.
📘 What is UAN?
The Universal Account Number (UAN) is a unique identifier issued by the EPFO to employees covered under the Employees’ Provident Fund and Miscellaneous Provisions Act, 1952. This number remains the same even if the employee changes employers.
🛠 Why is UAN Important?
Purpose
Benefits
🎯 Universal Tracking
Consolidates multiple PF Member IDs under one number
💼 Job Portability
Enables seamless PF transfer while switching jobs
📲 Anytime Access
Allows you to check your PF balance, download passbook, and apply for advances
🔐 Security
Ensures identity-linked compliance via Aadhaar verification
🧾 Mandatory
Required for online claims, e-nomination, and e-KYC
📩 Communication
Receive SMS alerts and updates on PF contributions
🧭 3-Step Process to Know or Generate Your UAN
✅ STEP 1: Do You Already Know Your UAN?
Before taking any action, verify if you already have a UAN:
If YES – ✅ Share it with your new employer.
If NO / Don’t Know – ❓ Move to Step 2.
🔍 STEP 2: How to Find Your Existing UAN (Online Method)
If you’ve previously worked in a company registered under EPFO, follow these steps:
🔐 You’ll receive an OTP on your Aadhaar-linked number.
2C. UAN Found?
✅ Yes – Note it down and share with your employer.
❌ No – Proceed to Step 3.
🆕 STEP 3: Generate New UAN via UMANG App (Mandatory from 1st August 2025)
This step is for first-time employees who’ve never been issued a UAN before.
3A. Download the UMANG App
📲 Android
📲 iOS
3B. Register with Aadhaar-Linked Mobile Number
Open the UMANG App and select EPFO services.
3C. Navigate to:
EPFO → Employee Centric Services → Generate UAN
✔️ You will be prompted to perform Face Authentication using the Aadhaar Face RD App.
3D. Share the UAN with Your Employer
Once successfully generated, download your e-UAN card and share it with your employer for PF account activation.
📰 Latest EPFO Circular Reference
As per the latest EPFO circular:
Circular No. WSU/Member Profile/E-710137/2025-26/17, dated 30th July 2025, mandates the use of Aadhaar-based Face Authentication for UAN allotment.
📌 Key Changes:
Employer-based UAN allotment has been discontinued.
All UAN generation/activation must be done via UMANG App + Aadhaar verification.
Exemptions apply only to Nepal, Bhutan citizens, and International Workers.
🧾 Important Tips
Your mobile number must be linked with Aadhaar.
UAN must be shared with your employer before the first PF deduction.
Complete your e-Nomination and e-KYC once your UAN is active.
Never generate multiple UANs. One UAN is valid for life.
🧑💼 For Employers & HR Professionals
Scenario
Recommended Action
Employee has UAN
Collect and activate on employer portal
Employee doesn’t know UAN
Guide them to find via EPFO website
First-time employee
Instruct to generate via UMANG App with Aadhaar
Hiring SOP
Add UAN step in new employee onboarding checklist
📞 Need Help?
For technical assistance or clarification:
📧 Email: helpdesk@epfindia.gov.in
📞 EPFO Toll-Free: 1800-118-005
📲 Or connect with your HR or statutory compliance advisor
🔚 Final Takeaway
The UAN system has now gone fully digital, transparent, and Aadhaar-integrated. With the rollout of Aadhaar-based Face Authentication Technology (FAT) on the UMANG App, employees can now generate or activate their UAN within minutes — no more dependency on employers.
🚀 Start your EPF journey with the correct UAN and stay compliant.
📹 Helpful Video Tutorials
🎥 UMANG App – UAN Generation Process
🖥️ Learn how to generate your UAN using Aadhaar-based Face Authentication via UMANG App:
▶️ Watch Now
📁 Download the PDF Instruction Guide 🗂️ Access a step-by-step visual guide on finding or generating your UAN: 📎 Download PDF Guide
The Government of Maharashtra has issued the revised minimum wages notification effective from 1st July 2025 to 31st December 2025. The Special Allowance (VDA) has been updated, while Basic wages remain unchanged.
💼 Wage Compliance Alert If employee count exceeds 50, then an additional 5% HRA must be added on Basic + Special Allowance. 📍 Zone Classification Zone I: Areas under all Municipal Corporations, Cantonment areas, and industrial areas within 20 km of Municipal Corporation limits. Zone II: Areas under all “A” and “B” grade Municipal Councils. Zone III: All remaining areas in the state not covered under Zone I or II.
Published by: Prakash Consultancy Services (PCS) Category: Odisha Labour Law | Night Shift Policy | Factory Act Compliance | ESIC Updates
📰 Breaking Labour Law Reform: Odisha Enables Night Shift for Women in Registered Factories
In a landmark move to boost gender parity in industrial employment, the Government of Odisha, Labour & E.S.I. Department has officially permitted engagement of women employees during night shifts (7:00 PM to 6:00 AM). The notification is issued under the amended Section 66(1)(b) of the Factories Act, 1948, aligning with the Factories (Odisha Amendment) Act, 2020.
This reform is a major boost to women employment opportunities, ESIC coverage expansion, and compliance reforms under Ease of Doing Business.
🏛️ Legal Backbone: Odisha Amendment to Factories Act
The state-specific amendment enables the State Government to allow night shifts for women provided the employer ensures safety, security, and dignity of the workforce, with written consent and prescribed facilities in place.
This move reflects progressive implementation of gender-neutral industrial policies while keeping the welfare and safety mandates intact.
📋 10-Point Mandatory Compliance Checklist for Employers
All factories opting to employ women during night shifts must strictly comply with the following legal conditions:
🔢
Compliance Condition
Legal/Operational Requirement
1️⃣
Written Consent
Must obtain individual written consent from women workers before assigning night shift duties.
2️⃣
Maternity Protection
No night shift work for pregnant or postpartum women; comply with Maternity Benefit Act, 1961.
3️⃣
Safe Transport
Provide GPS-enabled transportation (pick & drop) near the worker’s residence.
4️⃣
Sanitary Provisions
Ensure separate toilets, washrooms for women near workplace and fully hygienic.
5️⃣
Crèche Facility
Required for factories employing 30 or more women. Crèche must be managed or outsourced to NGOs.
6️⃣
Well-lit Campus & CCTV
Install lighting and CCTV surveillance along entry, exit, toilets, water points, etc.
7️⃣
Dedicated Lodging
If accommodation is provided, it must be exclusively for women, under female wardens.
8️⃣
Emergency Helpline Display
Display ESIC Women Helpline (181) and Odisha Labour Helpline (18003456703) clearly.
9️⃣
Self-Certification Filing
Occupier/Manager must submit electronic self-certification on Odisha Labour Department portal.
🔟
Non-Compliance Penalty
Failure to comply leads to penal action under Section 92 of the Factories Act, 1948.
📄 Format for Self-Certification (To Be Submitted Online)
The Factory Manager/Occupier must file a digital declaration, confirming:
Factory registration details and location.
Written consents obtained.
Infrastructure and safety compliance.
Awareness of legal liability for false statements.
This certification must be filed on the designated Odisha Labour Department portal.
🚨 Importance for Factory Owners, HR Heads, and Compliance Officers
Avoid legal scrutiny and penalties under the Factories Act, 1948.
Retain talent by building a gender-inclusive work culture.
Satisfy ESG & CSR benchmarks related to women workforce welfare.
Stay ESIC-compliant with GPS and infrastructure norms.
Align with Occupational Safety, Health & Working Conditions Code (OSH Code) for future-readiness.
🧠 Expert Commentary
“This move is a great blend of women empowerment and industrial development. However, the responsibility on occupiers is significant. Factories must proactively ensure safety and welfare or risk serious legal consequences.” — Compliance Head, Prakash Consultancy Services