Payment and filing due dates

Hello. In this post, we will look at payment and filing due dates for PF, ESI, TDS. Also, we will see the penalty for late payment or filing.

PF due date

PF has two due dates they are payment due date and ECR filing due date.

PF payment due date:

This is the date by which you have to submit the PF which you will deduct from your employees’ salary. This has to be done on or before 15th of next month. i.e., if you want to deposit PF contribution for the month of June, then it has to be done on or before 15th of July.

PF return due date:

With the new ECR in place, filing and payment can be both done at the same time. Hence, the PF return due date is the same as that of payment. I.e., on or before 15th of every month.

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 April of every year

PF Delay Payment interest

An employer who does not pay the contribution within the time limit shall be liable to pay a simple interest at the rate of 12% per annum for each day of the default or delay in payment of contribution.

PF penalty

Delayed remittance of PF deposit will incur penal damages. The charges as specified by the EPFO, are as follows:

No of mOnths delayed Penalty rate
Delay for up to 2 months 5% per annum
Delay ranging from 2 months to 4 months 10% per annum
Delay ranging from 4 months to 6 months 15% per annum
Delay exceeding 6 months 25% per annum (It may correspondingly go up to 100%)

ESI due date

ESI payment due date:

ESI contribution has to be deducted every month from the employee and it has to be contributed to the department. So ESI payment due date is monthly, on or before 15th of next month. It is similar to PF in this respect.

ESI return due date:

ESI return is done on a half-yearly basis and the due dates are fixed as 11th of November and May.

Type  DUE date
ESI payment due date On or before 15th of every month
ESI Return due date 11th of Nov and 11th of may

ESI interest

An employer who does not pay the contribution within the time limit shall be liable to pay a simple interest at the rate of 12% per annum for each day of the default or delay in payment of contribution.

TDS due date

TDS has two due dates they are TDS payment due date and TDS return due date. Both have different due dates for every month.

Type  DUE date
TDS payment On or before 7th of every month

For the month of March, on or before April 30th

TDS return On or before 31st of the next month after quarter end

Ex: Apr-Jun, file on or before 31st July

For the 4th quarter i.e., Jan-Mar file on or before 31st May

TDS Interest

Type  Penalty
Late deduction 1% per month
Late payment 1.5% per month
Late filing Rs. 200 per day
Note: Maximum interest payable will be equal to tax payable

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6 thoughts on “Payment & Filing due dates for PF, ESI, TDS [With penalties]

  1. Hi, kindly explain how to calculate the PF penalty & interest for an employer, if the pf challan is generated but the payment has been due since september 2018. The company has been asked by the PF office to submit the pending dues in 15 days. please consider any arbitrary amount as contribution for N number of employees.

    Early reply is awaited.
    Thank you

  2. Hi, kindly explain how to calculate the ESI & PF for an employer,How the challan is generated for the payment . The company has been asked by the agent how he pays ESI & PF office to submit. please consider andExplain me so i can pay for my employees.

    1. Hi Sir,
      You can use software like Saral ePFESI which will automate most of these processes for you. You can take a look at it here.
      If you are maintaining the data in excel, we have a blog on PF online payment which you can use for reference for challan creation.

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