Standard Due Date for Payment.

• The due date for EPF payment is the 15th of every month.
  
• It applies to the contribution for the wages paid in the previous month.
  
• For example, contributions for April wages must be paid by May 15.
  
• Both employee and employer contributions must be paid together.
  
• Payments made after this date are treated as delayed.
  

Who Must Comply.

• All establishments covered under the EPF Act must follow this schedule.
  
• Employers are responsible for deducting and depositing the contributions.
  
• The due date is applicable regardless of the number of employees.
  
• Even exempted establishments must ensure timely trust deposits.
  
• Voluntarily registered organizations are also bound by the same deadline.
  

Consequences of Late Payment.

• Interest is charged on delayed payments at 12% per annum.
  
• Damages or penalties are levied based on the period of default.
  
• Repeated delays may result in inspections or legal notices.
  
• Employees may experience delays in crediting contributions.
  
• Late filing affects the reputation and compliance rating of the employer.
  

Best Practices for Timely Payment.

• Maintain a fixed schedule for payroll processing and PF calculation.
  
• Set reminders or internal cut-off dates before the 15th.
  
• Keep all employee data and KYC updated to avoid filing errors.
  
• Reconcile bank and payroll records regularly to prevent mismatches.
  
• Assign a compliance officer or team to monitor EPF obligations.
  

Other Related Timelines.

• Monthly return (ECR) should be filed by the 15th along with payment.
  
• Annual statements are updated after year-end reconciliation.
  
• Forms related to new joiners and exits should be filed monthly.
  
• KYC and UAN-related updates should be done promptly after onboarding.
  

EPF audits for exempted trusts must be filed within six months of the financial year-end.