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NCP Days, Mid-Month Joiners and Salary Arrears in PF

By Kusum · Reviewed by Harish, Labour Consultant, Delhi on · Updated

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Independent guide by India Customer Care. We are not EPFO. Use only the official EPFO portals and the UMANG app for your account, and never share your password or OTP with anyone.

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  1. Sources

PF is due on the wages actually paid for the month. Report unpaid days as NCP (non-contributing period) days in the ECR. Joiners and leavers mid-month pay on wages for the days worked. Arrears of wages attract PF too, reported in the ECR with the arrears details so they are credited correctly.

Unpaid leave (NCP days)

Enter the number of NCP days for the member; wages and contributions are for paid days only. NCP days also affect pensionable service.

Joining or leaving mid-month

Calculate on wages for the days worked. Mark exit with the last working day.

Arrears and back pay

PF is due on wage arrears. Report them as arrears in the ECR for the month they are paid, following the ECR manual, so they are credited to the right period.

  1. Attendance gives paid days and NCP days
  2. PF on wages actually paid
  3. Report NCP days and arrears in the ECR

Sources