Shop Act, EPF, ESIC & Professional Tax Registration Patna
Quick answer: A Patna employer needs five registrations most NCR advice gets wrong for Bihar: Shop & Establishment (no 20-employee threshold here), Professional Tax (levied in Bihar, not in Delhi-NCR), ESIC at 10+ employees, EPF at 20+, and a factory licence for manufacturers. We check the thresholds, file with the Labour Resources Department, Commercial Taxes, EPFO and ESIC offices in Patna, and set wages up to the Labour Code 50% rule.
Last verified 4 October 2026 — rules on this page checked against the current notifications. We update it the day a rule changes.
The five registrations a Patna employer actually needs
| Registration | Applies at | Authority | Note |
|---|---|---|---|
| Shop & Establishment (Bihar) | Shops and commercial establishments in notified areas | Labour Resources Department, Bihar (online portal) | No 20-employee threshold in Bihar (unlike UP/Haryana) |
| Professional Tax | Employers and employees above the slab | Commercial Taxes Department, Bihar | Levied in Bihar; not in Delhi-NCR — deductible for income tax |
| ESIC | 10+ employees | ESIC Regional Office, Bihar (Patna) | Wage ceiling ₹21,000; register employees within 10 days of joining |
| EPF | 20+ employees | EPFO Regional Office, Patna (Bhavishyanidhi Bhawan, R-Block) | Wage ceiling ₹15,000 for mandatory coverage; ECR by the 15th |
| Factory licence (manufacturers) | 20+ workers with power / 40+ without | Labour Resources Department under the OSH Code | Plan approval is a physical step; BIADA units need it before CTO |
We serve Boring Road, Fraser Road and Exhibition Road offices, Kankarbagh and Bailey Road retail, Patna City wholesale (Marufganj, Khajekala), the BIADA estates at Patliputra, Fatuha and Bihta, and Hajipur across the river.
What we do
- Threshold check first — including the PT slab and the ESIC notified-area status of your location
- Shop Act registration and registers; Professional Tax registration (employer) and enrolment; PT returns
- EPF and ESIC establishment registration, UAN/IP generation, monthly ECR and ESIC filing, 50%-basic wage-structure review
- Labour Code transition: appointment letters, wage definition, OSH single registration, factory licence where it applies
- Inspection and notice representation at the Patna offices — we appear
Client: A Bihta food-processing unit set up under PMFME, 24 workers.
Situation: Bank disbursement was conditional on labour registrations; the unit had been told by an NCR vendor that it was "under 20, so nothing is due" — wrong for Bihar on Shop Act, and Professional Tax had never been considered.
Approach: Registered Shop Act and PT, registered EPF (24 workers) and ESIC, structured wages to the 50% rule from the first payroll, and sequenced the factory licence with the BSPCB consent.
Outcome: Registrations in place within the bank's timeline; disbursement released; no back-dated contributions.
Client identity and certain details have been changed or withheld to protect confidentiality. Outcomes depend on individual facts and are not a guarantee of results.
Related in Patna: company registration · GST · FSSAI · BSPCB consent · PMFME Bihar. NCR rules: Noida · Gurugram · Delhi & the Labour Codes.
Payroll TDS (24Q) and Form 16 run alongside EPF/ESIC — see income tax & TDS in Patna.
Talk to us before you file anything
Frequently asked questions
Does my Patna office need Shop & Establishment registration?
Yes — Bihar's Shops and Establishments Act applies to shops and commercial establishments in notified areas, and Bihar has not adopted the 20-employee threshold that UP and Haryana introduced in 2025. Registration is through the Bihar Labour Resources Department's online portal; we file it with the registers the inspector checks.
Does Bihar have Professional Tax?
Yes. Unlike Delhi, UP and Haryana, Bihar levies Professional Tax on employers and employees under the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011, administered by the Commercial Taxes Department. A Patna employer needs the PT registration (and enrolment) alongside Shop Act, EPF and ESIC — most NCR-based advice misses it.
When do EPF and ESIC apply in Patna?
EPF at 20 or more employees (wage ceiling ₹15,000 for mandatory coverage; 12% + 12%); ESIC at 10 or more employees in notified areas (wage ceiling ₹21,000; 0.75% + 3.25%). The ₹30,000 ESIC ceiling you may have read about has not been notified. Patna is a notified ESIC area.
Which offices handle it?
EPFO Regional Office, Patna (Bhavishyanidhi Bhawan, R-Block) for PF establishments; ESIC Regional Office, Bihar, in Patna; the Labour Resources Department for Shop Act and the OSH Code registrations; the Commercial Taxes Department for Professional Tax. We appear at all four — verify current addresses on the respective portals before visiting.
What changed with the Labour Codes for a Bihar employer?
The four Codes took effect on 21 November 2025. For a Patna establishment the practical items are the wage definition (basic + DA at least 50% of total pay), mandatory appointment letters, single registration under the OSH Code at 10+ workers, and the factory-licence threshold at 20+ workers with power. Bihar's state rules are being notified; we check the live status before filing.
Can you handle a PMFME or BIADA unit's labour registrations too?
Yes — most Bihar food-processing units we set up need Shop Act or factory licence, EPF, ESIC and Professional Tax sequenced with the FSSAI licence, BSPCB consent and the bank file. One team, one timeline.