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EPF & ESIC Challan Payment — May 2026

Monthly EPF and ESIC contributions for May 2026 wages must be deposited by 15th June 2026. EPF ECR must be uploaded by the 15th; ESIC challan paid online by the 15th. Late payment attracts compound interest and may trigger defaulter proceedings.

Due Date

15 June 2026

Form

UAN-based ECR (EPF) / ESIC Challan (ESIC Portal)

Applicable To

All employers with 20+ employees (EPF) and employers with 10+ employees or any employee earning ≤₹21,000 (ESIC)

Penalty for late filing

EPF: Interest 12% p.a. + damages 5–25% under Section 14B; ESIC: Interest 12% p.a. + damages

EPF Contribution — May 2026

Who is Covered?

Establishments with 20 or more employees. Once EPF applies, it continues even if headcount drops below 20.

Contribution Rates

| Contribution | Employer | Employee | |---|---|---| | EPF (Employee Provident Fund) | 3.67% of wages | 12% of wages | | EPS (Employee Pension Scheme) | 8.33% of wages (up to ₹15,000 basic) | Nil | | EDLI (Life Insurance) | 0.5% of wages | Nil | | EPF Admin charges | 0.5% (min ₹500/month) | — |

Wage ceiling for EPS: ₹15,000/month. Employees earning >₹15,000 basic: if they enrolled before crossing the ceiling, EPS contribution is calculated on ₹15,000 (not actual basic). If they joined after crossing ₹15,000, no EPS.

Filing Process — ECR Upload

  1. Download the salary register template (ECR format) from the EPFO Unified Portal
  2. Fill UAN, member name, gross wages, EPF wages, EDLI wages, EPF contribution, EPS contribution for each employee
  3. Upload ECR file on EPFO Unified Portal
  4. Generate challan (includes employer + employee contributions)
  5. Pay challan via net banking (SBI/HDFC/PNB/others authorised)
  6. Deadline: 15th June 2026 for May wages

ECR errors (wrong UAN, decimal errors) will cause the challan to generate incorrectly. Always validate ECR before upload using EPFO's batch validator tool.

ESIC Contribution — May 2026

Who is Covered?

Establishments with 10+ employees in notified areas (almost all urban and semi-urban areas). Employees earning ≤₹21,000/month gross wages are covered.

Contribution Rates

| Contribution | Rate | Base | |---|---|---| | Employer | 3.25% | Gross wages (including all allowances, bonus apportioned) | | Employee | 0.75% | Gross wages |

Note: Apprentices, persons with disability (PWD), and new establishments in first 2 years may get employer contribution reduced to 1.25%.

ESIC Wage Computation

"Wages" for ESIC includes all remuneration including:

  • Basic salary, DA, HRA, other allowances
  • Attendance bonus, production incentive
  • Overtime wages (at normal rate — not double for ESIC)
  • Annual bonus (divided by 12 months for monthly ESIC base)

Exclude: Gratuity, employer EPF contribution, travelling allowance at actual, statutory bonus paid in lump sum.

Filing Process

  1. Log in to ESIC portal (esic.in) → Employer → File Monthly Contribution
  2. Enter employee-wise wages and working days
  3. Generate challan
  4. Pay via portal payment gateway (net banking/UPI)
  5. Deadline: 15th June 2026 for May wages

Action Checklist

  • [ ] Process May 2026 payroll, finalise gross wages for all employees
  • [ ] Generate ECR file for EPF; validate using EPFO batch validator
  • [ ] Upload ECR and generate EPF challan by 10th June (to avoid last-minute issues)
  • [ ] Pay EPF challan — by 15th June 2026
  • [ ] File ESIC contribution on ESIC portal with employee-wise wages
  • [ ] Pay ESIC challan — by 15th June 2026
  • [ ] Download and archive all payment receipts

Need help with this filing?

Our CAs handle Payroll filings end-to-end — from data collection to submission confirmation.

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