PF ECR Due Date — Filing Calendar 2026-27
Due Date
15th of every month
What is PF ECR?
PF ECR (Electronic Challan cum Return) is the monthly EPF (Employees' Provident Fund) return filed with EPFO. It contains employee-wise contribution details (12% employee + 12% employer) and must be filed and payment made by the 15th of the following month.
Who files it?
All establishments with 20 or more employees that are covered under the Employees' Provident Funds & Miscellaneous Provisions Act, 1952 must file PF ECR monthly. Voluntary coverage is also possible for smaller establishments.
Late Fee & Penalty
Damages under Section 14B: 5% per annum for delays up to 2 months, 10% for 2–4 months, 15% for 4–6 months, and 25% for more than 6 months. Additionally, interest at 12% per annum under Section 7Q applies on the unpaid amount.
Frequently Asked Questions — PF ECR
What is the PF ECR due date for FY 2026-27?
PF ECR must be filed and payment must be made by the 15th of every month. For example, ECR for June 2026 is due on 15th July 2026.
What is the EPF contribution rate?
Employee contributes 12% of basic salary + DA. Employer also contributes 12%: 3.67% goes to EPF account, 8.33% to EPS (Employee Pension Scheme), and 0.5% to EDLI (insurance). Employer also pays 0.5% administrative charges.
Can small employers with less than 20 employees register voluntarily?
Yes. Establishments with fewer than 20 employees can voluntarily enroll under EPF. Once covered, all mandatory compliance requirements (including monthly ECR) apply.
What are the consequences of late PF deposit?
Damages under Section 14B can be up to 25% of the unpaid amount (for delays above 6 months), plus 12% p.a. interest under Section 7Q. The employer also cannot claim tax deduction on the employee's contribution if it is not deposited on time.