What Is an Employer Identification Number?
An Employer Identification Number (EIN) is a term primarily used in the United States to refer to a unique number the tax authority assigns to a business for tax filing and identification purposes. In the Indian context, this concept maps most closely to several distinct identification numbers Indian employers must obtain.
India's Equivalent Identification Numbers
- TAN (Tax Deduction and Collection Account Number) — mandatory for any entity responsible for deducting TDS on employee salaries, used specifically for TDS-related filings
- PAN (Permanent Account Number) — the business's primary income tax identification number
- CIN (Corporate Identification Number) — assigned to companies registered under the Companies Act, 2013
- PF and ESI Establishment Codes — separate registration numbers assigned by EPFO and ESIC respectively for statutory contribution compliance
- GSTIN (GST Identification Number) — for businesses registered under India's Goods and Services Tax framework
Why These Identification Numbers Matter for HR and Payroll
- TAN is specifically required for filing quarterly TDS returns (Form 24Q) related to employee salary deductions.
- PF and ESI establishment codes are required for all statutory contribution filings and employee-level compliance tracking.
- These identifiers appear on official HR documents like Form 16, salary slips, and various statutory compliance filings.
How to Obtain These Registrations
TAN is obtained through the Income Tax Department (via NSDL/Protean or the income tax portal), PAN through the same authorities, PF/ESI codes through the respective EPFO/ESIC portals, and CIN is automatically assigned upon company incorporation through the Ministry of Corporate Affairs.
Employer Identification Number: Frequently Asked Questions
Is TAN the same as PAN for a company in India?
Do all Indian employers need a PF and ESI establishment code?
This glossary entry is for general information and reflects common HR practice in India at the time of writing. Statutory thresholds, rates and deadlines change — verify against the latest official notifications or consult a qualified legal or tax advisor before acting.