Employees' Provident Fund (PF) Compliance Deadlines
Key Due Dates for Monthly Payments and Annual Filings
PF Payment and Filing Due Dates
| Compliance Type | Due Date |
|---|---|
| Monthly Challan Remittance to Bank (PF Contribution) | 15th of Every Month |
| Monthly PF Returns Filing | 15th of Subsequent Month |
| Yearly PF Returns Filing | 30th April Every Year |
Penalties for Delayed PF Deposits
Penal Damages (Flat Rate based on delay):
| Delay Period | Penal Damage Rate (p.a.) |
|---|---|
| 0 to 2 months | @ 5 % p.a. |
| 2 to 4 months | @ 10 % p.a. |
| 4 to 6 months | @ 15 % p.a. |
| More than 6 months | @ 25 % p.a. (subject to a maximum of 100%) |
Mandatory Interest on Delay:
In addition to the penal damages above, if an employer fails to deposit the EPF contribution before the deadline, they are liable to pay a mandatory EPF interest of 12% p.a. for every single day of delay in EPF payment.
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FAQ's on PF Return
Your Questions Answered
What is the fixed monthly due date for depositing EPF contributions?
The employer must deposit the total EPF contributions (both employee and employer shares) with the EPFO by the 15th of the succeeding month. For example, contributions for the salary month of May are due by June 15th.
Is there any grace period provided for depositing the monthly EPF contributions?
No. While the PF Act was previously liberal, there is currently no official grace period for contribution deposits. The payment is deemed late if it is made after the 15th, and penal damages (interest) become applicable immediately.
What is the penalty/interest charged for delayed payment of EPF dues?
The interest charged (penal damages) for delayed payment is levied at varying rates based on the period of default, typically ranging from 5% to 25% per annum. The longer the delay, the higher the rate of penal damages imposed by the EPFO.
By when must the monthly Electronic Challan cum Return (ECR) be filed?
The monthly Electronic Challan cum Return (ECR), which contains the details of wages and contributions, must be filed before or along with the contribution payment, i.e., by the 15th of the succeeding month.
What is the due date for payment of EPF Administrative Charges?
The administrative charges, levied on the employer for the operation of the PF scheme, must also be paid by the 15th of the succeeding month, along with the regular contributions.
What is the due date for submitting the Annual Return for EPF/EPS?
The employer is required to file the consolidated Annual Return detailing the PF contributions and related data for the entire financial year. The annual return is typically due by April 30th of the succeeding financial year.
What is the specific due date for payment of the EDLI Administrative Charges?
The Employee Deposit Linked Insurance (EDLI) contribution and administrative charges (for the EDLI scheme) are paid along with the monthly EPF/EPS contributions and are subject to the same due date: the 15th of the succeeding month.
Is it possible to claim an extension of the EPF due date during national emergencies?
While the standard due date remains fixed (the 15th), the government (EPFO) has historically provided ad-hoc extensions or temporary relaxations in deadlines during extraordinary circumstances, such as national lockdowns or pandemics, via official circulars.
What is PF return filing?
All the employers who have obtained PF registration are required to do PF return filing on monthly basis. The PF returns are to be filed by the 15th of each month on the unified portal.
Is PF transfer required?
If the member has more than EPF member ID i.e EPF account and the EPF account of accounts have not been transferred to the latest EPF account, then the member is required to get the PF transferred into the current EPF account
Can PF be paid online?
Offline transfer of the PF may be done only if the transfer from an exempted establishment to another exempted establishment. For other cases, it can be made online. The key is to pay the amount before the PF deposit due date.
