What we do
Our work in this practice group is structured around the records, deadlines, and decisions involved:
- 100% on-time ECR filing before the strict 15th-of-the-month statutory deadline.
- Protection against punitive damages (up to 25% p.a.) and compounding interest under Sections 14B & 7Q.
- Guaranteed income tax deduction under Section 36(1)(va) for deposited employee contributions.
- Accurate Non-Contributory Period (NCP) calculation safeguarding employee pension service records.
- Seamless member management: fresh UAN generation, Aadhaar seeding, and exit date markings.
- Audit-ready electronic records and monthly compliance certificates for statutory and vendor audits.
How the engagement works
Paragraph 38 of the Employees’ Provident Funds Scheme, 1952 mandates the employer to pay both contributions within 15 days of the close of every month. Paragraph 36 requires monthly submission of returns in ECR format. Failure triggers penal damages under Section 14B, interest under Section 7Q, and criminal prosecution under Section 14.
Scenario 1: An employer with 20+ employees needing regular monthly ECR text file generation, NCP calculation, and TRRN challans.
Scenario 2: A company handling frequent employee turnover requiring rapid UAN generation, Aadhaar linking, and member exit marking.
Scenario 3: An establishment rectifying past unfiled returns and computing exact arrears, interest under Section 7Q, and damages under 14B.
Scenario 4: An enterprise receiving an inquiry notice or summons from the Regional PF Commissioner (RPFC) under Section 7A.
Scenario 5: A business undergoing statutory financial audit requiring formal monthly PF reconciliation statements.
Monthly Wage & NCP Audit
We review gross wages, basic pay, allowances, and attendance records to compute exact employee/employer contributions and non-contributory days.
Hash-Delimited ECR Generation
We prepare the standardized ECR text file conforming to EPFO specifications, validate checksums, and upload it to the Unified Portal.
TRRN Challan Processing
We generate the Temporary Return Reference Number (TRRN) payment challan and deliver it to your finance team for prompt online remittance.
General questions
01What is the monthly due date for PF return filing and payment?
The statutory deadline is the 15th of each succeeding month (e.g., April contributions and ECR return must be filed and paid by 15th May).
02What is the penalty for delay in PF return filing or remittance?
Late remittances attract interest at 12% per annum under Section 7Q and graded penal damages from 5% to 25% per annum under Section 14B, plus tax disallowance under Section 36(1)(va).
03What are NCP days in the PF return?
NCP stands for Non-Contributory Period days (such as unpaid leave or absent days). Accurately recording NCP days ensures proper calculation of employee pensionable service.
04Is a Nil PF return required if no wages were paid in a month?
Yes. As long as the establishment code is active, a Nil ECR return must be filed to avoid automated default notices from the EPFO portal.