Now Reading: EPFO extends September PF filing deadline to October 31
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EPFO extends September PF filing deadline to October 31
The Employees' Provident Fund Organisation has extended the deadline for filing the September electronic challan cum return (ECR) to October 31. The extension gives employers more time to reconcile payroll records and verify contribution calculations under the revised wage ceiling that took effect on September 17.
The wage ceiling was revised from Rs 15,000 to Rs 25,000 during September, meaning employers must apply the old ceiling for the period before September 17 and the new ceiling from that date onwards. Employers should not assume the higher ceiling applies uniformly, individual employee eligibility must be checked before filing.
Separately, the EPFO has set December 28, 2026 as the deadline for eligible establishments to apply under its Amnesty Scheme 2026 for retrospective regularisation of exempt provident fund trusts. The scheme offers waivers on certain compliance requirements, including minimum employee strength and corpus size.
Indian Opinion Analysis
The September ECR filing is unusually complex because the wage ceiling changed mid-month, forcing employers to split contribution calculations by period rather than apply a single ceiling. Mistakes in this return could lead to discrepancies in employees' EPFO passbooks, making the extended deadline useful but not a cure for poor data. Employers must verify eligibility employee by employee before uploading. The separate December 28 deadline for the Amnesty Scheme 2026 gives establishments running their own PF trusts a chance to regularise retrospectively, with waivers on minimum strength and corpus norms, but only if they apply on time.
Source: businesstoday.in
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