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PF and ESI Monthly Contributions
Due: 15th of the following month (ECR/challan).
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Due date
15th of the following month (ECR/challan).
Due dates are frequently extended by notification or circular. Verify on the official portal before relying on them. Section references are to the Income-tax Act, 1961 (up to FY 2025-26); the Income-tax Act, 2025 re-numbers provisions from tax year 2026-27.
What is it?
Employers deposit employer and employee contributions and file ECR.
Who must comply
Employers covered by EPF / ESI.
Penalty / consequence of delay
Interest and damages for late payment.
How to comply
- Compute wages and contributions
- File ECR and pay
- Maintain records
Tips to stay compliant
- Add the due date to your calendar a week early and keep documents ready.
- Reconcile books with portal data before filing; fix differences first.
- Keep acknowledgements, challans and working papers for at least the statutory retention period.
- Watch for CBDT / CBIC / MCA notifications: extensions and relaxations are common, but never assume one.
Need help?
GstMan can handle this compliance for you with reminders and filing. Contact us or message on WhatsApp.
Frequently asked questions
When is PF due?
By the 15th of the following month, with a short grace period in some cases.