Mandatory for establishments with 20 or more employees.
PF Compliance Advisory
PF (EPF) Return Filing
Quick Reference for Your Business
Applicability · Due Dates · Penalties — everything you need to know about PF Return Filing.
01
Applicability & What Is Filed
Monthly ECR (Electronic Challan-cum-Return).
Employee: 12% of Basic + DA. Employer: 12%.
Wage ceiling for EPS / EDLI: ₹15,000.
Register every new employee for a UAN within 30 days.
02
Information / Documents to Provide
Basic + DA for each employee
Name, joining date, Aadhaar, PAN, bank and mobile.
Employee name and date of leaving
of all employees
details for the month
03
Due Dates
| What | Last Date |
|---|---|
| Monthly ECR + PF payment | 15th of next month |
| New employee UAN | Within 30 days of joining |
| Annual reconciliation | Auto-covered by monthly ECR |
There is no grace period — Interest starts from the 16th.
04
Penalties
12% per annum from due date till payment.
5% to 25% per annum depending on delay.
Prosecution and recovery from personal property.
05
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