The PF and ESI monthly payment is due by the 15th of the following month, so contributions for October 2026 are due by 15 November 2026. If you run payroll, the safest approach is to treat the 15th as a hard internal deadline rather than a target. This guide explains what you deposit, how the ECR fits in, what a delay can cost, and a payroll-close checklist you can reuse every month.
What the PF and ESI monthly payment covers
Two separate statutory deposits fall due around the same date, and they go to different bodies.
- Provident Fund (EPF): the employee's share deducted from wages plus the employer's share, deposited with the Employees' Provident Fund Organisation (EPFO) through the employer portal.
- Employees' State Insurance (ESI): the employee's and employer's contributions, deposited with the Employees' State Insurance Corporation (ESIC) through its employer portal.
Both are calculated on wages for the wage month just closed. Professional tax and labour welfare fund follow state-specific dates, so do not assume they fall on the 15th.
Who must contribute and at what rates
Rates and coverage conditions are set by law and can change, so confirm them on the official portals before you finalise a payroll. As a general guide:
ItemEPFESI Employee shareUsually 12% of PF wagesUsually 0.75% of wages Employer shareUsually 12% of PF wages, split across the provident fund, pension scheme and other accountsUsually 3.25% of wages Wage limit for coverageStatutory ceiling of Rs 15,000 a month for mandatory coverage; contribution can be on higher wages by arrangementEmployees earning up to Rs 21,000 a month are generally covered Establishment thresholdGenerally 20 or more employeesGenerally 10 or more employees, subject to state notificationCheck epfindia.gov.in and esic.gov.in for the current position before you rely on any figure here.
The monthly deposit deadline and the ECR
For EPF, the monthly return in the form of an Electronic Challan cum Return (ECR) is filed on the EPFO employer portal, and the challan is generated from it. Payment is then made online. Uploading an ECR does not complete the job; the challan has to be paid, and the payment has to reach EPFO by the due date.
For ESI, you file the monthly contribution on the ESIC employer portal and pay online against it. Here too, filing and paying are two steps.
If the 15th falls on a Sunday or a bank holiday, do not wait for the next working day to decide whether you are late. Pay a day or two earlier, because portal and bank delays are the most common reason a payment is credited after the due date.
What a delay can cost
Late payment is not just a timing issue. The law provides for several consequences, and they add up month after month.
- Interest on EPF dues: interest is generally charged for each month or part of a month of delay, at a rate fixed under the EPF Scheme (commonly 12% a year).
- Damages on EPF dues: a separate levy under Section 14B of the EPF Act, assessed by EPFO on a graded scale based on how long the dues stayed unpaid.
- Interest on ESI dues: interest is generally payable on delayed ESI contributions, with the rate set by the ESI rules.
- Other consequences: repeated default can lead to inspection, recovery proceedings and, in serious cases, prosecution.
Exact rates, grace provisions and damage slabs change through notifications and can differ by case, so confirm them on the official sites or with your CA or compliance consultant.
A simple payroll-close checklist before the 15th
A repeatable routine matters more than any one tool. Work through this list each month.
- Freeze attendance and leave on a fixed date so wages do not change after contributions are calculated.
- Reconcile the employee list: new joiners, exits and employees who crossed the ESI wage limit this month.
- Calculate contributions on the right wage base and compare the totals with last month. Investigate any large swing.
- Prepare the ECR and the ESI contribution file and check member IDs for errors before upload.
- Get approval from the person who signs off payroll, and confirm the bank balance can cover the payment.
- Pay and save the receipts for both challans, and file them with the month's payroll papers.
- Record the journal entries so the liabilities in your books match what you paid.
Common reasons payments go late
- Salary is processed on the last day, leaving no time to fix member-ID or wage errors.
- One person holds the portal login and is unavailable.
- Contributions are paid for the wrong month or the wrong establishment code.
- The employee share is deducted from salary but the payment is delayed, which is treated seriously.
Setting an internal deadline two to three working days before the 15th avoids most of these problems.
Key takeaways
- EPF and ESI contributions for a month are due by the 15th of the next month, and each needs a filing and a payment.
- Delays attract interest, and EPF dues can also attract damages under Section 14B.
- Rates, ceilings and thresholds change, so verify them on epfindia.gov.in and esic.gov.in.
- An internal deadline a few days earlier protects you from portal and bank delays.
- Talk to a CA or payroll consultant about your specific situation.
Payroll dates sit alongside GST, TDS and advance tax on the same calendar. Our November 2026 compliance calendar lists the month's deadlines in one place, and the monthly compliance checklist in Notes shows one way to keep reminders and a shared view for your CA. For the tax side of salaries and vendors, see TDS Q2 returns and the 234E late fee and the GST November checklist.
