How to File PF Monthly Return

In order to make the PF payment online through the EPFO Portal, the following procedure is to be followed:

  1. Login to EPFO Portal

    Login to the EPFO portal using the credentials sent on your email id upon successful sign up with Unified Shram Suvidha Portal.

  2. Download the ECR (Electronic Challan cum Return) File

    Navigate to Payment and click on ‘ECR/Return Filing’. Next, click on ‘ECR (Electronic Challan cum Return) Upload’, go to ‘Download ECR File’, select the wage month for which you want to file PF return, select the file type as ‘ECR’ and click on ‘ECR File Download’. An ECR file containing the list of employees against their UAN will be downloaded.Capture

  3. Enter wage details

    Fill in the details regarding:
    a) Gross wages: Gross wages are the
    b) EPF wages: Basic Wages + Dearness Allowance
    c) EPS wages: Basic Wages + Dearness Allowance
    d) EDLI wages: Same as EPS wages
    e) EPF Contribution remitted: 12% of EPF wages (or as decided by organization)
    f) EPS Contribution remitted: 8.33% of EPS wages
    g) EPF EPS difference remitted: Difference between (e) and (f)
    h) NCP Days: Non-Contributing Period i.e. Absent days
    i) Refund of Advances

  4. Save as Text Document

    Next, save the excel file as a CSV file. Make sure to delete the first column with the particulars. Now, open the CSV file and remove all the extra commas, if any. Next, replace all the commas (,) between two fields with #~# and save the file as a text document.

  5. Upload the ECR file

    Now, login to the EPFO Portal, got to Payments> ECR Filing> ECR Upload. Select the Wage Month for which you are filing the return and other required details and upload the Text file.
    Capture 1

  6. Generate TRRN and make payment

    Next, verify the ECR uploaded and a Temporary Return Reference Number (TRRN) will be generated. Further, click on “Prepare Challan” and fill in the EPF and EDLI charges as applicable. Also, enter the number of employees, excluded number of employees and their salary. Now, click on “Generate Challan”> “Finalize” and make the payment by clicking on “Pay”.

Due date of PF payment and return

PF Payment: The due date for PF Payment, i.e. the date by which employees’ PF shall be deducted is on or before 15th of the next month.

PF Return: The due date of filing PF return on the EPFO portal is on or before the 15th of every month.

Penalty for late filing of return

When there is a delay in filing of PF return, the following interest/ penalty is levied:

  • Interest under Section 7Q: An interest of 12% per annum, for every single day is levied on the employer if there is a delay in filing PF return.
  • Penalties under Section 14B in case there is a delay in making the challan payment:
    • 5% interest per annum for a delay upto 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

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