PF Return Filing

What is PF Return Filing?

Under the EPF scheme, employer and employee both contribute a share of the employee's basic wages every month. The employer must file an Electronic Challan cum Return (ECR) on the EPFO Unified Portal and pay the contributions by the due date. The scheme is run by the Employees' Provident Fund Organisation (EPFO).

Who Needs PF Registration?

• Establishments with 20 or more employees (once covered, always covered)
• Smaller establishments that opt in voluntarily
• Employees with basic wages up to ₹15,000 per month are covered compulsorily; others can join with employer's consent

Contribution Rates

Basic wages include basic pay, dearness allowance and retaining allowance.

Due Date

Deposit contributions and file the ECR on or before the 15th of the following month. For example, June wages are due by 15 July.

Documents Required

• Establishment code and EPFO portal login
• Employee list with UAN, wages and NCP days
• Salary register / payroll report
• Previous challan and payment receipts
• Net-banking access for payment

How to File – Step by Step

1. Log in to the EPFO Unified Portal.
2. Prepare the ECR text file from payroll data.
3. Upload it under Payments → ECR Upload.
4. Fix errors, if any, until validation succeeds.
5. Prepare and finalise the challan.
6. Pay online and download the receipt.

Penalty for Late Payment

• Interest: 12% per year on the delayed amount (Section 7Q).
• Damages under Section 14B: depends on length of delay and can go up to 100% of the arrears.
• Repeated default can lead to inspection, recovery action and prosecution.

Rates may change by EPFO notification.

Why eMitrawala?

• Monthly ECR preparation and filing
• Correct challan calculation
• Reminders before the 15th
• Support for new PF registration and employee updates