13 February, 2026

📌 PF & ESI Compliance — New Company with No Employees




A newly incorporated private limited company often receives PF and ESI registration along with incorporation. A common question is — are returns mandatory even when there are no employees?

Here’s the compliance clarity:

PF (EPF)
If there are no employees or no PF-eligible wages, monthly contribution filing is not required. However, the employer should regularly log in and maintain correct establishment status to avoid compliance alerts.

ESI
Once registered, Nil contribution filing is expected even if there are zero employees. This keeps the portal compliance status clean.

Threshold Rule
PF normally applies at 20+ employees and ESI at 10+ employees. But once registration is active, compliance continues until formally closed — even if employee count drops.

👉 Best practice: Maintain payroll records, portal hygiene, and file Nil ESI returns where applicable to avoid notices.

Need help managing statutory compliance? Professional guidance ensures smooth operations from day one. 
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