Payment & Filing due dates for PF, ESI, PT, TDS [With penalties]
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Payment & Filing due dates for PF, ESI, PT, TDS [With penalties]

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.

“ESI contribution due date for February 2020 and March 2020 is extended till 15th April 2020 and 15th May 2020 respectively.” For more information read our blog – ESI contribution.

PF due date

PF has two due dates they are payment due date and the 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 the 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 the 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 the 15th of every month.

Type DUE date
PF paymentOn or before 15th of every month
ECR filingOn or before 15th of every month
PF annual return25th April of every year

pf payment due date, pf return due date, pf due date, esi payment due date, esi return due date, esi due date

PF Delay Payment interest

An employer who does not pay the contribution within the time limit shall be liable to pay 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 delayedPenalty rate
Delay for up to 2 months5% per annum
Delay ranging from 2 months to 4 months10% per annum
Delay ranging from 4 months to 6 months15% per annum
Delay exceeding 6 months25% 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 the 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 dateOn or before 15th of every month
ESI Return due date11th 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 simple interest at the rate of 12% per annum for each day of the default or delay in payment of the contribution.

PF, ESI penalty and interest rates

Professional (PT)

PT due date for payment

Professional tax is a state tax that date changes according to state laws – 

Type 

Due date 

If more than 20 employee, then On or before 15th of every month
If less than 20 employee, thenOn or before 15th of every quarter 

TDS due date

TDS has two due dates they are TDS payment due date and TDS return due date. That return due date is applicable in Form 26Q, 24Q, 27Q. Both have different due dates for every month.

Type DUE date
TDS paymentThe payment has to be done on or before 7th of every month

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

TDS returnOn 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 deduction1% per month
Late payment1.5% per month
Late filingRs. 200 per day
Note: Maximum interest payable will be equal to the tax payable

Related:

This ends our post. Let us know your opinion by commenting below.

The best way to ensure you meet all your due dates is by having your processes in one place, organized and automated.

Our payroll software helps you do that and more. Check out Saral PayPack for more details.

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35 Comments

  • sir esic quarterly date kya hoti he kab se kab tak

    • There is no process of ESIC quarterly

  • what will be the due date for the Pf in case there is a Annual increment in salary in the month of September, for the month of April increment is paid in October, What shall be the due date of PF for increment paid in October belonging to April.

  • Esi contribution for feb and march 2020 were not paid yet. BUt as we are trying to pay online, option is not available and It is showing as follows :
    “”Employer can file/revise monthly contribution details up to 11th November for contribution period April to September and up to 12th May for contribution period October to March.””

    How to pay those contributions now? Suggest a solution .

    Thanks in advance

  • How can we pay March 2020 contribution on july. Is there any possibility to pay it by july 2020. Supplementary also not showing allowing for march. Kindly suggest.

    • You can pay with additional interest for the delay. All the process will be online through the ECR Filing portal.

  • Hi,

    May i know related laws and regulations which specify the due date and penalty rated of PF which is showed in your this article?

    Thanks!

    • Sir, the details are according to Employees’ Provident Fund Scheme, 1952 and related amendments.

  • for PF now the annual return is mandatory to file if we have file monthly challan.

    • EPF Annual Return is still required.

  • The due date to pay ESIC payment was 15th march
    I paid it on 16th march,
    How much penalty do i need to pay and when will i be asked to do the same?

    Kindly reply urgent.

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

  • Like!! Thank you for publishing this awesome article.

  • How can we pay March 2019 contribution on Nov 2019. Is there any possibility to pay it by December 2019

    • Yes, the payment can be done as a supplementary PF.

  • How i submit August. And September 2019 contribution

  • Dear Sir,

    could you explain that how can I file esic half yearly and monthly return online.

    • We are planning a blog on this topic. Subscribe to our newsletter to get mail when we publish it.

  • Very good explanation

  • Outstanding explanation.i have cleared all my doubt

    • Thank you for reading and commenting. We are glad this blog was useful to you.

  • Sir, I resigned to job on June 30 and in PF site also mentioned date of exit is same date. But my employer did not paid June month contribution to govt. He paid upto may. In Oct month I applied online for my PF amount. Is there any objections will raise by PF Office.

    • Other than you not receiving June contribution, no other problem

  • Can my employer open a backdated (5 Years) EPF account for employees?

    • Hi Sir,
      NO, your employer cannot open a backdated account.

  • Hello sir can i fill two ecr payment of same month.
    actually i have not fill payment of one employee by mistake (because same name employee problem one has left work and one was on duty). can i fill his pf of last two month may and june. plz tell me any solution

    • Hi Shivani,
      Two ECR in the same month is not possible. Instead, you can upload Supplementary ECR for the details not filed, pay the amount and file.

  • if the pf challan is generated but the payment has been due since last four -five months. but we dint get any notice from PF office. Now what will we do ? If Govt notice the same, what action they will take ?

    • Hi Sir,
      Please pay the same with applicable interest. Govt may charge penalty with withheld for a longer duration.

  • 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.

    • 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.

  • Good one but now I think no Need to file return in case of PF & ESI

  • 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

  • Very good suggestion

  • Nice blog, very interesting to read.