PF (Provident Fund) and ESIC (Employee State Insurance Corporation) Return Filing is a mandatory legal compliance for employers registered under EPFO and ESIC in India.
These returns ensure that employers submit employee contribution details, deposit dues timely, and maintain social security benefits for workers, such as retirement savings and healthcare.
PF Return Filing (Provident Fund)
- ✅ Monthly Filing:
- File Electronic Challan cum Return (ECR) by the 15th of every month.
- Includes employee-wise contribution details using their UAN (Universal Account Number).
- ✅ Annual Filing:
- Form 3A: Monthly contribution details for each employee.
- Form 6A: Consolidated contribution statement for the establishment.
- Portal for Filing:
- EPFO Unified Portal: https://unifiedportal-emp.epfindia.gov.in
- ✅ Late Filing Penalty:
- 12% interest + up to 25% of damages for delayed payment.
Documents Required for PF/ESIC Return Filing
Employee list with UAN (for PF) and Insurance numbers (for ESIC).
Salary and attendance sheet.
Challans of contribution payment.
Payment proofs and bank statements.
Importance of Timely PF/ESIC Return Filing
Maintains compliance with Indian labor laws.
Ensures employee welfare (retirement benefits, healthcare, maternity support).
Avoids heavy penalties, interest charges, and legal action.
Enhances company reputation among employees and stakeholders.