Step-by-Step Process for Provident Fund Return Filing – Monthly
Step 1: Collect Salary & Attendance Data
Prepare employee-wise monthly payroll details:
- Basic salary + DA
- Attendance & leave records
- New joiners and exit employees
- UAN details of all employees
Step 2: Calculate PF Contributions
PF contribution is calculated as:
| Contribution | Percentage |
|---|---|
| Employee PF | 12% of Basic + DA |
| Employer PF | 12% of Basic + DA |
Breakup of Employer Contribution:
- EPF: 3.67%
- EPS: 8.33% (subject to wage ceiling)
Step 3: Login to EPFO Unified Portal
- Visit EPFO Unified Employer Portal
- Login using:
- Establishment ID
- Username & Password
Step 4: Prepare Electronic Challan cum Return (ECR)
- Upload employee-wise PF data in ECR format
- Ensure correct:
- UAN numbers
- Gross wages
- EPF & EPS amounts
- Validate data before submission
Step 5: Generate PF Challan
After successful ECR upload:
- System auto-generates PF challan
- Review contribution summary
- Confirm payment amount
Step 6: Make PF Payment Online
Pay PF dues through:
- Net Banking (authorized banks only)
Once paid:
- Challan is auto-linked to ECR
- Payment receipt generated
Step 7: Confirm PF Return Filing Status
- Download payment receipt
- Check filing status on EPFO portal
- Ensure no pending or rejected ECRs
Documents Required for Monthly PF Filing
- Salary register
- Attendance records
- UAN list of employees
- Bank details
- Establishment login credentials
Penalty for Late PF Return Filing
| Delay Period | Penalty |
|---|---|
| Up to 2 months | 5% p.a. |
| 2–4 months | 10% p.a. |
| 4–6 months | 15% p.a. |
| Above 6 months | 25% p.a. + prosecution |
Benefits of Timely PF Return Filing
- Avoids interest & penalties
- Ensures employee trust
- Maintains statutory compliance
- Smooth inspections & audits
- Proper PF credit to employee accounts
How Saving Mantra Helps
Saving Mantra provides end-to-end PF compliance services, including:
- Monthly PF calculation
- ECR preparation & filing
- PF challan payment support
- Error rectification & notices handling
- EPFO inspection & audit support
Frequently Asked Questions (FAQs)
Q1. Is PF return filing mandatory even if no salary is paid?
Yes, NIL return must be filed if the establishment is active.
Q2. Can PF returns be revised after filing?
Yes, revised ECR can be filed for correction with proper justification.
Q3. Is PF return filing required for contractual employees?
Yes, if they are eligible under EPF rules.
Q4. What happens if PF payment is made but ECR is not filed?
Payment without ECR is considered incomplete compliance and may attract penalties.
Disclaimer
This article is for informational purposes only and does not constitute legal or professional advice. PF laws and procedures are subject to change as per EPFO notifications. For accurate compliance and case-specific guidance, consult Saving Mantra experts.