The Employees Provident Fund Organization has published FAQ to clarify the compliance procedure for filing of Electronic-Challan cum Return (ECR) to combat COVID-19 pandemic and to reduce burden of lockdown.
ECR is an electronic monthly return to be uploaded by employers which contains the details 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 excluded employees.
Further in order to clarify certain questions on ECR filing and payment of contribution, EPFO has issued a set of Frequently Asked Questions on ECR facility.
Since the filing of ECR 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 the extended time, if any, as announced by the central government.
ECR can now onwards be created by any employer without the need for simultaneous payment of contributions which may be paid later by the employer after creating the ECR.
Further, No damages will be leviable if deposits are made within the extended time declared by the Central Government.
Click here to read the Notification.
