Employees' Provident Fund Organization, India Ministry of Labour and Employment,
Government of India has issued FREQUENTLY ASKED QUESTIONS: ECR FILING AND
PAYMENT OF CONTRIBUTIONS dated 03rd May, 2020.
What is an Electronic Return cum- challan (ECR)?Ans: Every establishment covered under the EPF and MP Act, 1952
has to electronically file information after close of every wage regarding the
number of employees employed, their UAN, EPF a/c number, their EPF/EPS wages, contributions due under the three Schemes on
such wages and the administrative charges due, wage disbursal date, particulars
of new employees joining and existing members leaving service and
The ECR facility on unified portal allows the employer to perform the above important statutory
After creating the above information in the ECR, the employer can use the challan process for
payment of the contributions and administrative charges declared by him.
What is the relief announced by the EPFO on the 30th of April, 2020 in
regards to ECR process?Ans: ECR can now onwards be created by any employer without the need of
simultaneous payment of contributions which may be paid later by the employer
after creating the ECR.
How the payment can be paid later on after filing ECR?Ans: The ECR created by employer furnishing the statutory information will not
lapse and shall always be available at future date for reference to complete the
My establishment qualifies for PMGKY benefits but the date for filing ECR
for March, 2020 is extended till 15.05.2020. If I file ECR now for March, 2020
then will I get time up to 15.05.2020 for payment?Ans: Yes, after creating ECR for March, 2020 you may make payment on or before
15.05.2020. If you file ECR now, you can fill up declaration for PMGKY properly,
edit any errors, if any, in declaration and you will avoid last minute rush.
If ECR for March, 2020 is filed now, whether PMGKY benefits would remain available
to eligible establishment when payment is made later on?Ans: Yes, filing of ECR now and paying later will help in securing the relief of
payment employer’s and employee’s share of contributions, totalling 24% of wages, by Central Govt. in
r/o of employees of your establishment earning monthly less than Rs.15000/-
under PMGKY package Scheme.
What is the last date for filing ECR and making payment for wage month April, 2020
to avail benefits under PMGKY? Will there be any extension of date since
lockdown is extended up to 17.05.2020?Ans: Since filing of ECR for is now separated from payment process, the time for
filing ECR for April, 2020 is on or before 15.05.2020 and dues may be remitted
within the due date or within extended time, if any, as announced by the Central
For establishments eligible for PMGKY benefits, the ECR for April, 2020 must be filed as soon
Whether damages will be leviable for delayed deposits?Ans: No damages will be leviable if deposits are made within the extended time
declared by the Central Government.
In No Event The Author Shall Be Liable For Any Direct, Indirect, Special Or
Incidental Damage Resulting From Or Arising Out Of Or In Connection With The Use
Of This Information