Does an LLP Get EPFO and ESIC Registration at Incorporation?

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(4) and the First Schedule of the Code on Social Security, 2020, EPF applies to establishments employing 20 or more employees, the same number as under the old EPF Act, 1952. Voluntary coverage below that is possible under section 1(5) of the Code.
• ESI — under the same section and Schedule of the Code, ESI applies to every establishment with 10 or more persons (other than a seasonal factory), in areas where the scheme has been notified. The old split, under which shops and offices were covered only where a State had extended the Act to them, no longer applies.

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(8) of the Code (section 1(5) of the old EPF Act), once EPF 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.

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 October 2026. Based on MCA SPICe+ and AGILE-PRO-S (mandatory for EPFO and ESIC registration of new companies with effect from 15 February 2020) and the Code on Social Security, 2020 (in force from 21 November 2025, Notification S.O. 5319(E)), which has repealed the Employees’ State Insurance Act, 1948. The Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 is cited to the extent it is still in force: the Code lists it for repeal, but that item was not among the provisions brought into force on 21 November 2025. ESI contributions apply only in areas where the scheme has been notified, so confirm the position for your registered office. Guidance, not legal advice for your particular establishment.

Starting a new LLP? We handle LLP registration in Ahmedabad and LLP registration anywhere in Gujarat, fully online on the MCA portal. Start with the documents required for LLP registration.