PF Due Date and Late Payment Consequences
PF for a wage month must be paid by the 15th of the following month, along with the ECR upload.
The monthly deadline
| Activity | Frequency | Due date |
|---|---|---|
| ECR upload and challan payment | Monthly | 15th of the following month |
| UAN generation for new joiners | On joining | Before the first ECR that includes them |
| Exit marking for leavers | On exit | With the ECR for the exit month |
Where the due date falls on a holiday, pay in advance rather than relying on the next working day.
If you miss the due date
EPFO levies interest on the delayed amount for the period of delay and, separately, damages calculated with reference to how long the payment was outstanding. Both are recovered from the employer and cannot be passed on to employees.
Repeated delay also affects the establishment's compliance rating and invites inspection. If a delay has already happened, deposit the dues immediately — the exposure grows with time.
Frequently asked questions
- When is PF payment due?
- By the 15th of the month following the wage month.
- What happens if PF is not deposited on time?
- Interest for the delay period and damages are levied on the employer, dues can be recovered directly, and continued default can lead to prosecution.
Sources & references
Last Updated: 2026-09-06
Information is based on applicable laws, rules, notifications and government sources and should be verified for the latest amendments.
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