Vetri Audit - EPF - Return Compliances

Ensure statutory compliance and protect your employees' social security with timely EPF return filing. Our expert audit team simplifies the entire process—from documentation to digital filing—so you can focus on running your business..

What are EPF Returns?:

EPF (Employees’ Provident Fund) Returns are mandatory filings that employers must submit to the Employees’ Provident Fund Organisation (EPFO). These filings help EPFO monitor:

Employee enrolment and UAN (Universal Account Number) activation
Monthly contributions made by both the employer and employee
Wages and attendance records for compliance verification
Timely deposit of provident fund dues

These returns are crucial for ensuring your employees receive their entitled retirement benefits and for maintaining compliance under the EPF & MP Act, 1952.

Types of EPF Returns & Their Filing Frequency

Return Type	Form Name	Filing Frequency	Due Date
Monthly Contribution Return	ECR (Electronic Challan cum Return)	Monthly	15th of the following month
Annual Return (Wage & PF Summary)	Form 3A	Annually.	30th April of the next financial year.

Key Details Required for Filing EPF Returns

When preparing EPF returns, employers must ensure the following information is complete and accurate

Employee Identification: Name, UAN, Aadhaar, PAN
Wage Data: Monthly wages and number of working days
EPF Contributions: Employee and employer share as per prescribed rates
Challan Details: Payment reference number and date
Bank Details: Employee account numbers for EPF transfer and salary disbursement

Maintaining accuracy in these details ensures smooth processing of returns and avoids rejections or compliance issues..

Step-by-Step: How to File EPF Returns (ECR)

1

Generate the ECR File:

Use payroll software or the EPFO employer portal to prepare the return in the prescribed format

2

Upload to Unified Portal:

Log in to the EPFO Unified Portal and upload the ECR file.

3

Make the Payment:

Pay the due contribution amount online or through a designated bank.

4

Verify & Submit:

Confirm uploaded data and finalize the submission.

5

Download Acknowledgment:

Retain submission receipts for compliance records and audits..

Important Compliance Tips

Timely Filing: Submit the ECR and complete payment by the 15th of each month.
UAN & KYC Accuracy: Ensure all employee details are updated with correct Aadhaar, PAN, and bank info.
Regular Data Updates: Promptly update employee records for new joiners, resignations, or salary revisions.
Monthly Reconciliation: Match PF contributions with wage records to detect and correct discrepancies.
Legal Consequences: Failure to comply may attract penalties, interest, or even prosecution.

Penalties for Non-Compliance

Non-Compliance	Penalty / Consequence
Late Payment / Filing	Prosecution + Fine up to ₹5,000 or imprisonment
Non-Payment of Contributions	Prosecution + Fine up to ₹5,000 or imprisonment
Non-Filing of Returns	Penalties and hindrance in employee claim settlements
Incorrect Data Submission	Return rejection; must file revised return

Pro Tips for Hassle-Free EPF Compliance

Opt for auto-debit or scheduled online payments to avoid delays
Maintain up-to-date employee wage and attendance records
Coordinate with your payroll and HR teams for timely data
Retain all filing acknowledgments and payment challans for audits

With evolving regulations and strict deadlines, EPF compliance can be time-consuming and risky if mishandled. Our audit and compliance specialists ensure your EPF filings are accurate, timely, and penalty-free.

Contact us today for end-to-end EPF return filing and compliance support.

EPF Return Compliances