If you have employees, your PF and ESI contributions for October 2026 are due by 15 November 2026. Getting the wage base, the rates and the payment sequence right before that date saves you interest, damages and awkward notices later.
What is due, and by when
Employers registered under the Employees' Provident Fund (EPF) and the Employees' State Insurance (ESI) schemes deposit contributions every month. For wages of October 2026, the statutory default date for both is the 15th of the following month, that is 15 November 2026. Since this is a Sunday, plan to pay a working day earlier rather than depend on bank processing over the weekend. Always check the EPFO and ESIC portals for any circular that changes the date.
Who counts as an eligible employee
- EPF: establishments with 20 or more employees are covered, and smaller ones can opt in. Employees whose basic wages and dearness allowance are up to ₹15,000 a month are compulsorily covered; those above that may be covered with the employer's agreement.
- ESI: covered employees are those earning up to ₹21,000 a month in wages (the limit is higher for persons with disabilities) in establishments that fall under the Act.
Confirm your own coverage with your CA or the official portals, because it depends on your establishment and state.
The usual contribution rates
SchemeEmployee shareEmployer share EPF12% of PF wages12% of PF wages, split between EPF and the pension scheme (EPS), plus administrative and EDLI charges ESI0.75% of wages3.25% of wagesRemember that the EPS portion is calculated on a wage ceiling of ₹15,000. Rates and ceilings are revised from time to time, so verify them before you finalise a payroll run.
A simple checklist before 15 November
- Freeze attendance and wages for October, including arrears, overtime and any unpaid leave.
- Split the wages into PF wages and ESI wages. They are not always the same figure, because the definitions differ.
- Update joiners and leavers. New employees need a UAN and an ESI IP number; leavers need an exit date recorded.
- Prepare the ECR (Electronic Challan cum Return) for EPF and the monthly contribution file for ESI.
- Generate the challans and pay through the respective portals using net banking, and keep the payment confirmations.
- Reconcile the amount paid against the payroll register and your books.
Common mistakes to avoid
- Paying only the employee deduction and forgetting the employer share.
- Using gross salary for PF without checking which components form PF wages.
- Missing employees who crossed the ESI wage limit mid-period. The rules on contribution periods are specific, so read them carefully.
- Uploading the ECR but not paying the challan, or the reverse.
- Posting the liability in your books only when the money leaves the bank, instead of when the payroll is processed.
What happens if you pay late
Delayed PF payment can attract interest and, in some cases, damages under the EPF Act. Delayed ESI payment attracts interest as well. Late deposits of employee contributions are also treated seriously in income-tax assessments, since the deduction depends on timely payment. The exact amounts depend on the length of delay, so ask your CA before paying a late amount.
Keep the paperwork tidy
Keep challans, ECR files, payroll registers and acknowledgements together for every month. A tidy trail helps at audit time, and it also helps your accounts team match payroll to the ledger. Our TDS compliance basics and bookkeeping checklist pair well with this routine, and the compliance calendar page can help you remember monthly dates. For a wider view of payroll duties, read our payroll compliance checklist for startups.
Key takeaways
- October 2026 PF and ESI contributions are due by 15 November 2026, unless extended.
- Pay both employee and employer shares, on the correct wage base.
- Reconcile the challans with payroll and your books every month.
- Pay a working day early, as 15 November falls on a Sunday.
If payroll is a recurring headache, see how AICOUNTLY HRMS approaches payroll and statutory compliance, and confirm specifics with your chartered accountant.