Why is September PF filing different?
The ECR is a monthly electronic return containing employee-wise wage details and contributions under the Employees’ Provident Fund (EPF), Employees’ Pension Scheme (EPS) and Employees’ Deposit-Linked Insurance (EDLI) scheme.
The September filing requires particular attention because the wage ceiling was revised during the month. Employers need to examine the applicable rules for the period before and after September 17 rather than automatically applying a single ceiling across the entire month.
The earlier ceiling of ₹15,000 applied before the revision, while the revised ceiling is ₹25,000 from September 17, subject to the applicable scheme rules and employee eligibility.
Employers should not assume that the higher ceiling automatically means every employee’s contributions must be calculated on ₹25,000. The applicable contribution base and treatment of individual employees must be verified before filing.
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What should employers check before October 31?
Employers should use the additional time to reconcile payroll records, review employee eligibility and verify contribution calculations.
They should check whether wage and contribution calculations have been correctly recorded for the relevant periods, ensure that employee-wise ECR details match payroll records, and complete the necessary filing and payment formalities within the extended deadline.
Maintaining supporting documents and checking employee details before uploading the return can help prevent discrepancies in statutory records.
Employees, meanwhile, can review their salary slips and EPFO passbooks to check whether contributions credited to their accounts are consistent with their salaries and the applicable rules. Any discrepancy should be raised with the employer for clarification.
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EPFO Amnesty Scheme 2026
Separately, the EPFO has set December 28, 2026, as the deadline for eligible establishments to apply under its Amnesty Scheme 2026 for retrospective regularisation of the exempt status of provident fund trusts.
Some establishments operate their own PF trusts instead of depositing contributions directly with the EPFO, subject to regulatory approval and compliance requirements. The scheme provides an opportunity for eligible establishments to regularise their status retrospectively, subject to its conditions.
According to the Ministry of Labour and Employment’s statement dated October 13, the scheme provides waivers of certain requirements, including those relating to minimum employee strength, corpus size and the three-year compliance rule.
The EPFO has also been conducting awareness initiatives with industry bodies and professional organisations to explain the application process.
Employers therefore have two important dates to track: October 31 for the September ECR filing and December 28 for eligible establishments seeking regularisation under the amnesty scheme. The immediate priority is to ensure that September contributions are calculated correctly and the return is filed within the extended deadline.