Due date for Filing PF Returns:

• The due date for Monthly Challan remittance to Bank for PF is 15th of Every Month
• The due date for Monthly PF returns is 15th of subsequent month
• The due date for yearly returns is 30th April every year.

Delay in the deposit of P.F. dues attracts penal damages. Damages are levied at the following flat rates:

• Delay of 0 to 2 months– @ 5 % p.a.
• Delay of 2 to 4 months – @10 % p.a.
• Delay of 4 to 6 months– @ 15 % p.a.
• Delay more than 6 months – @ 25 % p.a. (subject to a maximum of 100%)

When an employer fails to deposit the EPF contribution before its deadline, then he is liable to pay an EPF interest of 12% p.a. for every single day that there is a delay in EPF payment.