All employers who have PF registration are necessary to file returns on a monthly basis. The filing of returns has to be done by the 15th of each month through unified portal. During the working tenure, employee and employer both contribute 12 % of the basic salary of employee into EPF account. Employee Provident Fund or EPF Return must be filed every month by all the establishments having EPF Registration. Having an EPF Registration makes it mandatory to file the EPF Returns. The EPF Interest Rate is fixed at 8.15% for FY 2022-23. However, 12% of the employer contribution does not go to the EPF account. Out of the 12% contribution, 8.33% goes towards the Employee Pension Scheme Account, and the remaining 3.67% goes to the employee EPF account.