MSME & Start Ups2 min read

PF and ESI Return Filing: Due Dates, Contribution Rates and Wage Ceilings

Employers file PF and ESI every month. Here are the dates, rates and ceilings, including the new EPF wage ceiling of ₹25,000.

GOURAV CHOUDHARY1 Nov 2026

If you employ staff, provident fund (PF) and employees’ state insurance (ESI) are two of your most regular compliances. Both involve a monthly contribution and a monthly return, and both attract interest and damages for delay.

Due dates

PF: the monthly contribution and the Electronic Challan cum Return (ECR) are due by the 15th of the following month.
ESI: the monthly contribution is due by the 15th of the following month.

PF contribution rates

Employee: 12% of basic wages plus dearness allowance.
Employer: 12%, of which 8.33% goes to the Employees’ Pension Scheme (EPS) and 3.67% to the provident fund account.
The employer also pays an EDLI (insurance) contribution and administration charges, as a percentage of wages.

The new EPF wage ceiling

The Ministry of Labour and Employment, by notification S.O. 5109(E) dated 17 September 2026, raised the statutory EPF wage ceiling from ₹15,000 to ₹25,000 per month. This widens mandatory PF coverage for employees whose basic wages fall between the old and new ceilings. Employers should confirm with the notification text and EPFO circulars how contributions, EPS and EDLI are to be computed on the new ceiling before changing payroll. Read our detailed note on the EPF wage ceiling change.

ESI contribution rates and ceiling

Employee: 0.75% of gross wages.
Employer: 3.25% of gross wages.
Coverage: employees earning up to ₹21,000 a month (₹25,000 for persons with disabilities).

ESI coverage is checked at the start of each contribution period (April to September and October to March). Once an employee is covered, they stay covered until the end of that period even if their wages rise above the limit.

Who must register

PF registration is generally required for establishments with 20 or more employees, and ESI for establishments with 10 or more employees in notified areas, though thresholds and area rules differ by state. Smaller establishments can often register voluntarily.

Late payment

Late contribution attracts interest and damages under both schemes, and repeated default can lead to inspection. Always match the ECR total with the challan paid.

Common mistakes

Paying on the wrong wage base.
Missing new joiners and leavers in the ECR.
Treating the 15th as flexible when it falls on a holiday.
Not updating payroll after rule changes.

Frequently asked questions

What is the due date for PF and ESI payment?

Both are due by the 15th of the month following the wage month.

What is the new EPF wage ceiling?

₹25,000 per month, up from ₹15,000, under notification S.O. 5109(E) dated 17 September 2026.

What are the ESI contribution rates?

0.75% of gross wages from the employee and 3.25% from the employer.

Is ESI applicable above ₹21,000 salary?

Generally no. Coverage applies up to ₹21,000 a month in gross wages, or ₹25,000 for persons with disabilities.

This article is for general information only and is not professional advice. Rules, rates and due dates change, so confirm the latest position with the official notification or portal before acting.