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Contract Workers' PF: Principal Employer Liability in 2026

By Kusum · Reviewed by Harish, Labour Consultant, Delhi on · Updated

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Independent guide by India Customer Care. We are not EPFO. Use only the official EPFO portals and the UMANG app for your account, and never share your password or OTP with anyone.

On this page
  1. Contractor's status
  2. Sources

Contract workers are entitled to PF like your own staff. The contractor must register, enrol them and pay; if it doesn't, the principal employer (you) can be made to pay the dues, which you can then recover from the contractor. Check every contractor's PF code, worker list and paid challans every month.

Contractor's status

Contractor has its own PF code

  • Collect its establishment ID and each month's ECR, challan and TRRN for the workers deployed with you.
  • Match the worker list with your gate and attendance records.
  • Withhold payment until proof of PF payment is given.

Contractor has no PF code

Cover these workers under your own establishment and pay their PF, recovering the cost from the contractor's bills, or require the contractor to register before work starts.

  1. Contract requires PF compliance and proof
  2. Contractor pays and shares ECR and TRRN
  3. You verify against attendance
  4. Release payment

Sources