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First check whether the employee already has a UAN from a previous job; if so, use the same UAN and just link it to your establishment. If not, the employer generates one on the EPFO Unified Portal by logging in with the establishment's credentials and adding the employee under the member registration option, with details such as name, date of birth, Aadhaar, and date of joining.
Once the UAN is generated, it appears in the employee's records and is used when you upload the monthly ECR with PF contributions. The employee can then activate the UAN on the member portal using their mobile number to view their passbook.
Exact steps and required documents can change on the portal, so refer to the EPFO website or confirm with your CA or payroll advisor.
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