ESI/PF Return Filing

Every employer makes the ESI payment on a monthly basis, and the payment is given to the ESI department. The due date for ESI is the 15th of the following month, which can also exceed or change according to the department rules. In this context, ESI is similar to PF.

The employer needs to pay ESI return on a half-yearly basis:-

The due date for ESI return filing is 11th November for the period of return April to September.

The due date for ESI return filing is 11th March for the period of return October to March.

On successful registration of the establishment, returns can be filed online by the employer. Amount deducted from employee’s wages as an employee contribution is deemed to have been entrusted to the employer. Therefore the employer has a higher responsibility to deposit the contribution with ESI. An employer who fails to pay the contribution within the limit specified in the regulation shall be liable to pay simple interest at the rate of 12% per annum in respect of each day of delay or default in payment of contribution.

The PF will be deducted from every employees’ salary, and the payment due date is within the 15th of the following month. E.g. , if you want to deposit the PF contribution for June, then as an employer you should clear all the payments before the 15th of July. 

Payment and filing for the PF return date are probably the same, and you can process it at the same time. 

Therefore, the due date of the PF return is the same as the payment date, and that is before the 15th of the following month. The PF annual return due date is 25th April of the following year.

An interest of 12% per annum, for every single day is levied on the employer if he/she fails to deposit the EPF contribution before the deadline.

Penalty for late payment under Section 14B- In case of failure of Challan payment, the following penalties should be incurred-

• 5% interest per annum for a delay of up to 2 months
• 10% interest per annum for a delay of 2-4 months
• 15% interest per annum for a delay of 4-6 months
• 25% interest per annum for a delay of more than 6 months