An employer covered by PF and ESI must deduct the employees’ contributions, add its own, and deposit them each month, filing the PF ECR and the ESI challan by the 15th. Samkhya handles your monthly PF and ESI filings accurately and on time.
An employer covered by the Provident Fund (PF) and Employees’ State Insurance (ESI) must, each month, deduct the employees’ share, add the employer’s share, and deposit both. For PF, the contribution is 12% of basic and DA from the employee, matched by the employer, filed through the Electronic Challan cum Return (ECR) on the EPFO portal by the 15th of the following month. For ESI, the contribution is 0.75% of wages from the employee and 3.25% from the employer, deposited on the ESIC portal by the 15th, with half-yearly returns also filed. Both are monthly obligations that fund the employees’ retirement and medical benefits, and timely filing keeps the employer compliant and the employees’ accounts credited.
Filing PF and ESI brings clear benefits:
The contributions work as follows:
PF and ESI are filed by:
PF and ESI apply:
PF and ESI run on a monthly cycle. From each employee’s salary, the employer deducts the PF share (12% of basic and DA) and the ESI share (0.75% of wages), and adds its own shares, 12% for PF and 3.25% for ESI. For PF, it prepares the ECR on the EPFO portal, generates the challan, and pays by the 15th; for ESI, it generates and pays the challan on the ESIC portal by the 15th. The contributions are then credited to the employees’ accounts. ESI additionally requires half-yearly returns. Because both are due by the 15th, the employer runs its payroll in time to deduct, deposit, and file. Timely filing keeps the employees’ PF and ESI benefits intact.
For the Contributions:
For Filing:
PF and ESI compliance follows a clear cycle:
Filing your PF and ESI with Samkhya Corporate Services is simple. Just follow these easy steps:
From there, our team handles the ECR, the challans, and the monthly filings.
PF and ESI are an ongoing cycle:
PF is 12% of basic and DA from the employee, matched by the employer, and ESI is 0.75% of wages from the employee and 3.25% from the employer. Both are deposited by the 15th of the following month, PF through the ECR on the EPFO portal, ESI through a challan on the ESIC portal, and ESI also has half-yearly returns (broadly due in April and October). Delay is costly: late PF attracts 12% per annum interest plus damages under Section 14B (up to a quarter of the arrears), and late ESI attracts 12% per annum interest. Because the contributions fund the employees’ retirement and medical benefits and are credited to their accounts, depositing and filing by the 15th each month is essential to stay compliant.
| Item | Detail |
| PF Rate | 12% employee + 12% employer. |
| ESI Rate | 0.75% employee + 3.25% employer. |
| PF Filing | ECR by the 15th. |
| ESI Filing | Challan by the 15th. |
| ESI Returns | Half-yearly (April, October). |
| Delay | 12% p.a. interest, plus PF damages. |
What are PF and ESI filings?
They are the monthly deposits and returns through which an employer pays the employees’ and its own contributions to the Provident Fund and Employees’ State Insurance.
What are the PF and ESI rates?
PF is 12% of basic and DA from the employee, matched by the employer; ESI is 0.75% of wages from the employee and 3.25% from the employer.
When are PF and ESI due?
Both are due by the 15th of the following month, PF through the ECR on the EPFO portal and ESI through a challan on the ESIC portal.
What is the PF ECR?
The Electronic Challan cum Return (ECR) is the monthly PF return filed on the EPFO portal, generating the challan for the contribution.
Does ESI have returns beyond the monthly challan?
Yes. Besides the monthly challan, ESI requires half-yearly returns, broadly due in April and October.
What happens if PF or ESI is paid late?
Late PF attracts 12% per annum interest plus damages, and late ESI attracts 12% per annum interest, so timely deposit matters.
