TaxSavvy

Compliance Pack

Monthly ECR filing and PF payment (Form VII ECR)

  • Every month the employer must upload the PF return for all members and pay both shares.
  • Deadline: ECR and payment within 15 days of the end of the wage month (by the 15th of the next month)
  • Done in 2 working days after payroll is final
  • Prepared by your Savvy, checked by a CA
  1. Final payroll for the month
  2. Which employees have EPF wages above ₹15
  3. Compute contributions per member
  4. ECR acknowledgement and TRRN
The law and the stepsPay and start · ₹999Monthly, + 18% GST

Answer in brief

Every month the employer must upload the PF return for all members and pay both shares. We compute EPF, EPS, EDLI and admin charges from your payroll, upload the ECR, generate the challan and confirm payment by the 15th so no interest or damages arise.

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From the official sources

What the law says, and what trips people up

From the official portal's manuals and FAQs, with the source for each point.

The law

  • EPF Scheme 2026, G.S.R. 525(E), 29 June 2026

    Monthly electronic challan-cum-return (Form VII) and payment within 15 days after month end; all filings electronicSource

  • EPF Scheme 2026 and EPS Scheme 2026, G.S.R. 527(E)

    Employer and employee each contribute 12% of wages; employer's 8.33% up to the ceiling goes to pension; late filing fee ₹500 a daySource

  • Code on Social Security 2020, Section 2(89); S.O. 5109(E), 17 September 2026

    Wage ceiling for Chapter III (provident fund) set at ₹25,000 a month from 17 September 2026, replacing S.O. 2702(E) of 29 May 2026Source

  • Code on Social Security 2020, Section 2(88)

    Wages are basic pay, DA and retaining allowance; listed exclusions above half of total remuneration are added backSource

  • Code on Social Security 2020, Section 127; S.O. 2698(E), 29 May 2026

    12% simple interest a year on any amount due from an employer, from due date to payment, separate from damagesSource

  • EPF Scheme 1952, Para 32A (as amended from 15 June 2024)

    Damages for late remittance at a single rate of 1% a month of arrears; the Code provision replacing Sec 14B applies going forwardSource

  • Government fee

    No filing fee. Employer pays administrative charges of 0.5% of EPF wages (minimum ₹500 a month where at least one contributing member) and EDLI contribution of 0.5% of wages. Source: https://www.staffnews.in/wp-content/uploads/2026/10/EPFO_Wage_Ceiling_FAQs.pdf

  • Late fee or penalty

    Interest at 12% a year simple from due date to payment (Sec 127, S.O. 2698(E)): https://www.sgcms.com/regulatory-updates/3380-2/ . Damages at 1% a month of arrears for defaults from 15 June 2024: https://bhattandjoshiassociates.com/epf-penalty-calculation-2026-karnataka-hc-ruling-section-14b-damages-para-32a-complete-guide/ . Late return fee ₹500 a day, capped at that month's admin charges: https://www.zoho.com/in/payroll/academy/taxes-and-compliance/epf-scheme-2026-guide.html

On the portal

  1. Login to the EPFO Unified Employer Portal with the establishment ID and password
  2. Member > Register Individual for new joiners or link existing UAN; mark exits for leavers
  3. Payment > ECR Upload; select wage month and rate of contribution
  4. Upload the ECR text file; fix any validation errors shown
  5. Verify and Prepare Challan; note the TRRN
  6. Finalise and pay online; download the challan receipt and ECR statement

What trips people up

  • September 2026 return needs two wage periods (1 to 16 Sept at ₹15,000 cap, 17 to 30 Sept at ₹25,000 cap) in one ECR

    Compute proportionate wages; EPFO said portal validations will be relaxed for that monthSource

  • Employee share not deducted in September after the ceiling change

    EPFO FAQ allows recovery in the next payroll, but the full ECR and payment were still due by 15 October 2026Source

  • Employer tries to restructure CTC to pass on its own share

    EPFO FAQ says statutory wages cannot be cut and the employer share cannot be recovered from the employeeSource

  • PF computed on a very low basic salary

    Test allowances against the 50% rule in the Code's wage definitionSource

  • Contributions paid for employees without UAN become unallocated

    Generate UAN at joining before uploading the ECRSource

  • Missing the 15th by even a day

    Interest and damages run from the due date; pay early and keep proofSource

People ask

What is the PF wage ceiling now?

₹25,000 a month from 17 September 2026 under S.O. 5109(E). Before that it was ₹15,000.Source

An employee earns ₹60,000 gross but EPF wages are ₹30,000. Must they be a member?

No, because EPF wages exceed ₹25,000. They may join voluntarily with employer consent.Source

Do employees already contributing on more than ₹25,000 need to reduce?

No. Existing arrangements continue.Source

What is the damages rate for late PF now?

A single rate of 1% a month of arrears for defaults on or after 15 June 2024, plus 12% interest a year.Source

Is there relief for old damages cases?

VISHWAS 2026 covers defaults up to 14 June 2024 at reduced damages for six months from notification on 29 June 2026, if interest is paid first.Source

IDFD

How we solve it: 4 steps

Every line tracked live.

Step 1 of 4 · What we need from you

Tap each one you already have

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  • Final payroll for the month
  • UAN of every member
  • New joiners with Aadhaar, PAN, bank
  • Exits with last working day
  • Salary structure: basic, DA, allowances
  • Members above ceiling opting voluntarilyOptional
  • Contractor list and their PF codesOptional
  • Employer portal login and DSC

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₹999

₹999 + ₹179.82 GST = ₹1,178.82

Monthly. Delivered in 2 working days after payroll is final. Due: ECR and payment within 15 days of the end of the wage month (by the 15th of the next month)

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