The Employees’ Provident Fund Organisation (EPFO) has issued a formal directive requiring all registered employers to prominently display an extract of their Form 5A, issued under Order No. Compliance/U/P78/2022/Advocacy/55643/13178 dated 07.10.2025, this directive ensures that an establishment’s PF registration details — such as its EPF Code and Regional Office — are easily accessible to employees and visiting officers. Employers must place this extract either at the physical entrance of their premises or on their official website and mobile application to stay compliant.
What is the EPFO Direction on Form 5A Display?
The Central Provident Fund Commissioner, Shri Ramesh Krishnamurthi, issued this directive on 7th October 2025 under the powers conferred by Para 78(3) of the Employees’ Provident Funds Scheme, 1952. The order was passed in pursuance of Central Government directions issued under Para 78(1) of the same Scheme.
Form 5A is a statutory document filed by employers under Para 36A of the EPF Scheme, 1952. It contains comprehensive ownership and control details of the establishment, including branches, owners, directors, partners, and persons with ultimate control over business affairs. The new directive does not ask employers to file anything new. It simply requires them to publicly display an extract of the already-filed Form 5A so that workers and authorities can verify key details at a glance.
📝 What Details Must Be Displayed?
Employers are not required to display the entire Form 5A. The EPFO has specified a simplified extract containing only five key data points:
| No. | Detail to Be Displayed | What It Means |
|---|---|---|
| 1 | EPF Code | Unique establishment code allotted by EPFO at the time of registration |
| 2 | Registered Name | Official name of the establishment as recorded with EPFO |
| 3 | Date of Coverage | Date from which the establishment was brought under the EPF Act |
| 4 | No. of Branches & Primary Branch Address | Total branches and the address of the head/primary branch |
| 5 | Regional Office | The EPFO Regional Office under whose jurisdiction the establishment falls |
These five fields give employees and inspecting officers enough information to quickly verify the registration status and jurisdictional details of any EPF-covered establishment.
Where Should Employers Display This Extract?
The EPFO has given employers two options — either one is sufficient for compliance:
| Mode of Display | How to Comply |
|---|---|
| Physical Display | Mount or paste the extract prominently at the main entrance of the establishment |
| Digital Display | Publish the extract on the establishment’s official website along with its mobile application |
The order uses the word “OR”, meaning employers need to choose only one of the two modes. Digital-first businesses without a traditional office can fully comply through their website and app. However, the display must be prominent — a buried sub-page or footer link may not satisfy the spirit of the directive.
⏰ Deadline and Penalties for Non-Compliance
The order required employers to comply within 15 days of issuance. Since it was dated 7th October 2025, the effective deadline was 22nd October 2025. Establishments registered before this date should already have the display in place. Non-compliance may attract legal action under the EPF & MP Act, 1952. While the order does not prescribe a separate penalty for this specific violation, the general penal provision under Section 14(2A) applies:
| Aspect | Details |
|---|---|
| Applicable Provision | Section 14(2A), EPF & MP Act, 1952 |
| Imprisonment | Up to 6 months (minimum 1 month) |
| Fine | Up to ₹5,000 |
| Repeat Offence (Section 14AA) | 2 to 5 years imprisonment and ₹25,000 fine |
In practice, non-compliance is most likely to surface during routine EPFO inspections, where enforcement officers may flag the absence of the display and initiate proceedings accordingly.
🔧 Conclusion
The EPFO’s Form 5A display directive is a simple but legally significant transparency measure. By presenting details like the EPF Code, Date of Coverage, and Regional Office — either at the physical entrance or on a digital platform — employers empower their workforce with essential information and stay on the right side of the law. HR teams should also remember that any change in ownership or branch details filed under Para 36A must be reflected in the displayed extract to keep it current.
❓ Frequently Asked Questions
Do I need to display the entire Form 5A document?
Can an online-only business comply with this rule?
What happens if a company does not display the extract?
What is Form 5A under the EPF Scheme?
Author Bio
Setindiabiz Editorial Team is a multidisciplinary collective of Chartered Accountants, Company Secretaries, and Advocates offering authoritative insights on India’s regulatory and business landscape. With decades of experience in compliance, taxation, and advisory, they empower entrepreneurs and enterprises to make informed decisions.
