PF & ESI Filings in India
File your PF & ESI filings with the guidance from experts throughout the process. We provide convenient and simplified filing services through 100% online process.
File your PF & ESI filings with the guidance from experts throughout the process. We provide convenient and simplified filing services through 100% online process.
Every business to whom the PF & ESI is applicable have to comply for the monthly filings of PF & ESI.
After the introduction of new ECR in place, PF monthly filing and payment can be done at the same time. The due date for PF monthly filing and payment is on or before the 15th of every month. Additionally, the employer has to file the Annual return at the end of the financial year before 25th of April.
| Type | Due Date |
|---|---|
| PF Payment | On or before 15th of every month |
| ECR Filing | On or before 15th of every month |
| PF Annual Return | 25th of April of every year |
An employer who does not make the payment within the time limit specified above will be liable to pay the interest at 12% p.a. for the total delay in payment. Additionally, the employer will incur penal damages as per the following:
| No. of months delayed | Penalty Rate |
|---|---|
| Delay up to 2 months | 5% per annum |
| Delay period more than 2 months but up to 4 months | 10% per annum |
| Delay period more than 4 months but up to 6 months | 15% per annum |
| Delay more than 6 months | 25% per annum and may levy till 100% |
ESI contribution has to be done as follows: Every month, employee will contribute 0.75% of his Total Salary earned per month and Employer has to contribute 3.25% of the Total Salary. The ESI contribution deducted has to be transferred to the ESI department. The due date for contribution is on or before 15th of the next month.
An employer who does not pay make the payment within the time limit specified above will be liable to pay the interest at 12% p.a. for the total delay in payment.