EPF & MP Act, 1952 · Para 38, EPF Scheme · EPFO · Monthly
Due 2 November 2026(15th of the following month)
Demo / Awaiting source verificationWhat it is
Remittance of employee and employer provident fund contributions along with the Electronic Challan cum Return.
Who must comply
Every establishment to which the EPF & MP Act applies.
What to file
ECR text file with member-wise wages and contributions, followed by challan payment.
Penalty for delay
Damages under Section 14B up to 25% p.a. and interest under Section 7Q at 12% p.a.
Applicability
Establishments covered under EPF
Applicable taxpayers
Employers with 20+ employees
AI Verified Summary · AI-generated summary based on official source
Paragraph 38 requires the employer to remit contributions within fifteen days of the close of every month.
AI confidence 82% · Official source not verified yet — do not rely on this summary alone.
What changed? Employers must ensure Aadhaar-based UAN activation before the first ECR of a new member.
Effective from
12 November 2026
Published
29 October 2026
Source
EPFO
Last verified: Verified 1d ago
