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
👥
Applicability

Mandatory for establishments with 20 or more employees.

📊
What Is Filed

Monthly ECR (Electronic Challan-cum-Return) — filing and payment together.

💰
Contribution Rates

Employee: 12% of Basic + DA. Employer: 12% (3.67% EPF + 8.33% EPS) + 0.5% EDLI + 0.5% admin.

📋
Wage Ceiling

Wage ceiling for EPS / EDLI: ₹15,000.

🆔
UAN Registration

Register every new employee for a UAN within 30 days of joining.

02
Information / Documents to Provide
📊
Monthly wage register

Basic + DA for each employee

👤
New joiners

Name, date of joining, Aadhaar, PAN, bank account and mobile (for UAN)

🚪
Exits

Employee name and date of leaving

🆔
Existing UAN numbers

of all employees

📅
Days worked / loss-of-pay

details for the month

🔑
EPFO establishment ID

and portal login

03
Due Dates
What Last Date
Monthly ECR + PF payment 15th of next month
New employee UAN Within 30 days of joining
Annual reconciliation (Forms 3A / 6A) Auto-covered by the monthly ECR
There is no grace period — interest starts from the 16th. PF must be deposited on the revised salary from the month an increment takes effect.
04
Penalties
Late payment — interest
12% per annum (Section 7Q) from the due date till payment.
Damages (Section 14B)
5% (0–2 months), 10% (2–4), 15% (4–6), 25% (beyond 6 months) per annum.
Wilful default
Prosecution under Section 14 and recovery from personal property.
05
Why Business Owners Trust M/s Durganjali & Associates
A real, qualified Chartered Accountant

Not an agent — a CA who sets it up right and keeps it compliant.

End-to-end setup

Registration, PAN, GST, bank account and first filings — all in one place.

You never miss a date

We track every annual deadline — no penalties, no strike-off.

Cross-border experience

India, UK and US structures with FEMA and DTAA handled correctly.

Clear updates in your language

Simple updates in Telugu and English — you always know where things stand.

Talk to a Chartered Accountant

Have questions about taxation, audit, or compliance? Fill out the form below and we'll get back to you within 24 hours.

Chat with us on WhatsApp