EPF at a glance
- Applicability: establishments with 20 or more employees (voluntary below that).
- Wage ceiling for mandatory coverage: ₹25,000 per month, raised from ₹15,000 with effect from 17 September 2026 (details).
- Contribution: 12% of PF wages by the employer and 12% by the employee.
- Split of employer share: 8.33% to the Employees' Pension Scheme (on wages up to the ceiling) and the balance to the EPF account.
- Other charges: administration charges and EDLI contribution, each at 0.5% of wages.
- Due date: the 15th of the following month.
ESIC at a glance
- Applicability: establishments with 10 or more employees in most states.
- Wage ceiling: ₹21,000 per month (₹25,000 for persons with disability).
- Contribution: 3.25% by the employer and 0.75% by the employee, on gross wages.
- Due date: the 15th of the following month.
- Benefits: medical, sickness, maternity, disablement and dependants' benefits.
What late payment costs
Both EPFO and ESIC charge interest on delayed contributions, at 12% per annum. EPFO can also levy damages for delayed deposits on a graded scale (historically 5% a year for delays under two months, up to 25% a year beyond six months, under Section 14B of the earlier EPF Act). Confirm the current rates under the Code on Social Security before relying on them.
Repeated delays also invite inquiries and inspections, which cost far more in management time than the contributions themselves.
How to stay on time
- Freeze payroll inputs by a fixed date every month.
- Prepare the ECR and ESIC return two to three working days before the 15th.
- Pay through the portal challan and download the receipt for your records.
- Reconcile payroll with the challans every quarter.
Rates and ceilings are revised by the government from time to time. Treat this page as a reference and verify current figures before filing.
Frequently asked questions
What is the last date to pay EPF?
The 15th of the following month, for both the contribution and the ECR filing.
What is the ESIC contribution rate?
3.25% employer and 0.75% employee, a total of 4% of gross wages.
What is the penalty for late EPF payment?
Interest at 12% per annum plus damages under Section 14B, graded by the length of the delay.
Last updated 2026-09-29. General information only, not legal advice.