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Step-by-Step Process for PF Monthly Filing (EPF Filing)

Written by

Financial Analyst

in

Introduction

Employers covered under the Employees’ Provident Fund & Miscellaneous Provisions Act, 1952 must file monthly PF returns and deposit EPF contributions before the due date. This ensures employees’ provident fund accounts remain active and compliant.

The following steps outline the complete PF monthly filing process.

Step 1: Collect Monthly Employee Payroll Data

Prepare monthly payroll data containing:

  • Employee-wise gross salary
  • Basic + DA
  • PF wages
  • Attendance & leave data
  • New joiners and exits
  • UAN (Universal Account Number) of each employee

Accurate payroll data is the foundation for correct EPF calculation.

Step 2: Compute PF Contributions

Calculate contributions as per EPF rules:

  • Employee Contribution: 12% of PF wages
  • Employer Contribution: 12% (split into 8.33% to EPS and 3.67% to EPF)
  • EDLI Contribution: 0.5%
  • EPF Admin Charges: 0.5%

Ensure the PF wage ceiling of ₹15,000 is applied, where applicable.

Step 3: Login to EPFO Employer Portal (Unified Portal)

Visit: https://unifiedportal-emp.epfindia.gov.in
Login using:

  • Establishment ID
  • Username
  • Password
  • Captcha

Step 4: Prepare ECR File (Electronic Challan-cum-Return)

Inside the portal:

  1. Go to ECR Upload section
  2. Download the latest ECR Excel/CSV template if required
  3. Enter:
    • UAN
    • Member name
    • PF wages
    • Contribution amounts
  4. Save and convert the file to .txt format as required by EPFO

Step 5: Upload ECR File

Upload the prepared ECR .txt file:

  • Portal validates structure and values
  • Errors must be corrected and file re-uploaded
  • If successful → ECR summary is generated

Step 6: Verify ECR Summary

Check the system-calculated data:

  • Total employee count
  • PF wages
  • Contribution amounts
  • Employer & employee share

Approve the summary if correct.

Step 7: Generate TRRN (Temporary Return Reference Number)

After verifying the ECR:

  • System generates TRRN
  • TRRN is essential for making payment and tracking status

Step 8: Make Online PF Payment

Payment can be made:

  • Via EPFO portal using payment gateway (Net Banking)
  • Through SBI multi-option payment system
  • Through direct payment integration for authorised banks

The challan shows the breakup of:

  • EPF
  • EPS
  • EDLI
  • Admin Charges

Pay before the due date to avoid penalties.

Step 9: Download Challan & Payment Receipt

After payment is successful:

  • Download the Acknowledgement
  • Download the Paid Challan
  • Save them for audit and employer records

Step 10: File Monthly Return Automatically

Once payment is made:

  • The monthly PF return is automatically filed
  • ECR status shows “Payment Received”
  • Employee PF passbooks get updated within a few days

Step 11: Update Employee Records

Post filing, update:

  • Payroll records
  • Employee PF credits
  • Newly joined employee UAN activation
  • Exit employees marking

Due Date for PF Monthly Filing

  • PF Payment & Filing: On or before the 15th of every month
    (Delay attracts interest @12% p.a. + penalty up to ₹25 per day)

Common Mistakes to Avoid

  • Wrong UAN entry
  • Not updating new joiners/exits
  • Incorrect PF wage calculation
  • Missing admin charges
  • Late PF deposit
  • Incorrect challan values

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