LLP Compliance

Does an LLP Get EPFO and ESIC Registration at Incorporation?

Ahmedabad, Gujarat

No. An LLP incorporated through FiLLiP receives PAN and TAN, and nothing else. No EPFO code and no ESIC code are generated. If you have heard that these arrive automatically at incorporation, that is true — but only for companies.

Why companies get them and LLPs do not

When a company is incorporated through SPICe+, a linked form called AGILE-PRO-S (INC-35) is filed alongside it. That form handles GST registration, professional tax where the state requires it, a bank account, a shops and establishment registration — and registration with both EPFO and ESIC. Registration for those two through SPICe+ has been mandatory for new Public, Private and One Person Companies since 15 February 2020.

AGILE-PRO-S is attached to SPICe+. It is not part of the LLP route. FiLLiP has no equivalent linked form, which is why an LLP comes out of incorporation with PAN and TAN and a clean slate on labour registrations.

The problem you are therefore spared

This is not a trivial difference. Companies incorporated since February 2020 routinely hold an EPFO code and an ESIC code they never applied for, for an establishment that employs nobody. Those codes sit there, and an ESIC registration in particular is treated as active unless the company declares otherwise — which turns a business with no employees into a defaulting employer on paper.

ESIC even runs a six-month window from registration in which a company can declare itself Inactive, after which the option disappears from the employer portal altogether. A great many companies discover this long after the window has closed.

An LLP has none of this to deal with, because it was never registered in the first place.

When an LLP does have to register

The exemption is from the automatic registration, not from the law. The coverage thresholds apply to any establishment that crosses them, LLPs included — you simply register deliberately, when you have to, rather than finding a code waiting for you.

  • EPF — under section 1(3)(b) of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, the Act applies to establishments employing 20 or more persons. Voluntary coverage below that is possible under section 1(4).
  • ESI — the general threshold is 10 employees, though several states have notified 20 for shops and commercial establishments, so the figure that applies depends on where your registered office is.

Two things worth knowing before you count heads. The count reaches beyond your own payroll — contract workers engaged for the establishment can count toward it. And under section 1(5) of the EPF Act, once the Act has applied to an establishment it continues to apply even if the headcount later falls back below twenty. Crossing the threshold is a one-way door, so it is worth knowing where you are before you cross rather than after.

If you also run a company

Then the automatic registration does affect you, on the company side, and it is worth dealing with rather than ignoring — particularly the ESIC six-month window. Our sister site covers it in full: EPFO and ESIC after company incorporation.

What your LLP should be tracking instead

Rather than labour registrations you do not have, the obligations that actually fall due are Form 11, Form 8, the income tax return, DIR-3 KYC for each designated partner, and audit where the thresholds are crossed. The LLP Compliance Calendar sets out the dates.

Position as at September 2026. Based on MCA SPICe+ and AGILE-PRO-S (mandatory for EPFO and ESIC registration of new companies with effect from 15 February 2020), the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, and the Employees’ State Insurance Act, 1948. State-wise ESI thresholds vary by notification and should be confirmed for your registered office. Guidance, not legal advice for your particular establishment.

Last Note

If your business could only get one thing right, make it the structure.

That is what we help you decide. Then we file it, register it, and keep it compliant year after year.

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