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Sridharan Iyengar (Labour Law consultant)     16 November 2008

Is two PF code numbers allowed for a same Employer


Is there any restriction in obtaining two different 'Establishment code Number' for an employer ?

A proprietorship firm is operating in two different states. Name of the firm  and  proprietor are the same. Annual P&L account is prepared only one for both the business centers.

For administrative convenience the propritor wanted two different code numbers and  he has been implimenting the coverage of PF Act for all his employees in both the places.

One of the PF enforcement official in one of the states advises to close one code number and retain only one code number.

Is it a deviation from the PF rules. If so, How to ratify this

Can I get the clarification/advise please



 6 Replies

Saravana Rajan   16 November 2008

Dear Mr. Sridharan,

Pl note though you have one P&L a/c to your entire group, you cannot have two PF codes IF YOU HAVE REGISTERED YOUR BRANCH OFFICE AS A SEPERATE ENTITY. 

I don`t think that having two PF codes is possible in your case.

-Saravana Rajan.

PBS KUMAR (HR - PROFESSIONAL)     17 November 2008

Dear Friends,

Not mandatory if it is the same firm, but if the management having and administrative conviences the my apply for a  sub-code to the RPF office in that particular Region. If the employer is having contractors the RPF may demand to obtain a separate code number for that project job work in the particular Region.






P.Elamaran (Law Officer in a CPSU)     17 November 2008

Dear Sridharan Sir,

As far as my view on the above query is concerned, The EPF & MP Act,1952 does not restrict an employer from obtaining two seperate PFcodes if it has its units in different places/states. The process of obtaining of seperate PF Codes for various units of an employer is absolutely for administrative convenience and for better statutory compliance only. There is no any legal prescription under the Act for any employer to compulsorily take seperate PFcodes for different units of an employer. The EPF Authorities insist on obtaining different PF Codes for efficient compliance reporting system only.

Saravana Rajan   19 November 2008

For applying PF Code, the registration certificate has to be furnished to the authorities which bears the organisation`s name on it. And two PF code numbers cannot be issued for the same registration certificate.

Pl correct if I am wrong.

-Saravana Rajan

A.R.KUPPUSAMI (ADVOCATE)     20 November 2008

The Employer have two units in various States, So it difficult to handle a single Code Number, Two Code Nos. is not an offense. It is convenient to both the employer and employee, both the state employees no need to depend any one state Dept. to get the terminal benefits there is practical difficulties, Books of A/C P&L Balance sheet are one & the same one unit full a/c can be merged with another unit's account and can file the returns as he feel convenient. There is no difficulties to maintain seperate account and club in to one for any other Dept.

manish kumar   03 April 2019

how can i apply for a sub code ??

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