File the Monthly PF ECR and Pay by the 15th: Employer Steps
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Every month, by the 15th of the following month, upload the ECR (Electronic Challan-cum-Return) on the EPFO employer portal with each employee's UAN, wages and contributions, generate the challan, and pay it online. Each return gets a TRRN; a return is complete only when the payment against it succeeds.
Before you file
- Every employee in the return has a UAN linked to your establishment, with Aadhaar.
- New joiners are registered and leavers have their date of exit marked.
- Wages are PF wages (basic + DA + retaining allowance), capped at ₹25,000 where applicable.
- Non-contributing days (unpaid leave) are counted for each employee.
Steps on the employer portal
- Prepare the ECR data from payroll
- Upload on the employer portal and validate
- Errors shown, or return accepted with a TRRN
- Generate the challan and pay online
- Payment confirmed; contributions posted to passbooks
- Log in to the EPFO employer portal with the establishment ID and password.
- Open the ECR upload for the wage month (the salary month, not the payment month). Follow the current revamped ECR layout described in EPFO's ECR user manual.
- Upload the file or enter the data. The portal validates each row; fix errors (wrong UAN, wages above the ceiling without the higher-wage option, mismatched names) and upload again.
- When the return is accepted, verify the totals and prepare the challan. Note the TRRN.
- Pay online through internet banking of an empanelled bank or the payment gateway. Keep the payment confirmation.
- Check that the challan shows as paid against the TRRN.
You'll know it worked when the TRRN shows as paid and, after posting, employees see the month in their passbooks.
What goes into each account
| Account | What | Rate |
|---|---|---|
| A/c 1 | EPF: employee share + employer's EPF share | 12% + 3.67% |
| A/c 2 | Administrative charges | 0.5%, minimum ₹500 a month (₹75 if no contributing member) |
| A/c 10 | EPS pension | 8.33% of wages up to ₹25,000 (max ₹2,083) |
| A/c 21 | EDLI insurance | 0.5% |
If you miss the 15th
Interest at 12% a year and damages apply for each month of delay. Pay as soon as possible; the longer the delay, the higher the damages. Bank holidays near the 15th are no excuse, so pay a few days early. See late payment: interest and damages.
Related guides on our other websites
Sources
- EPFO: Revamped ECR (user manual and FAQs), accessed 5 Nov 2026.
- EPFO: ECR user manual v3.0.
- EPFO: Wage ceiling FAQs (account heads, admin charges, due date of the 15th).
- EPFO employer portal.