# Provident Fund and ESI — the monthly cycle

> Who is covered, what is due by which date, and how a month is closed.

- Kind: Guide
- Category: Labour
- Place: India
- Published by: CLEX Legal
- Last updated: 4 September 2026
- In force from: 4 September 2026
- Legislation: PF ECR Filing; ESI Monthly Contribution
- Web page: https://clexlegal.in/knowledge/provident-fund-and-esi-the-monthly-cycle
- Official source: https://www.epfindia.gov.in

## The monthly rhythm

1. Close payroll and confirm who joined and left. 2. Prepare the PF ECR and the ESI contribution file from payroll. 3. Pay both by the 15th of the following month. 4. Keep the challan and the return acknowledgement as evidence.

## Who is covered

- PF applies to establishments with 20 or more employees, and to smaller ones that opt in. Wages up to the statutory ceiling are covered compulsorily.
- ESI applies to establishments with 10 or more employees for workers earning up to the wage ceiling.

## What goes wrong

- A late payment attracts interest and damages, and the damages are not waived for being small.
- A joiner missed in one month is found at the next audit. Reconcile headcount against payroll every month.
- UAN and IP numbers must be on every record before the first contribution.

> This is working guidance for your team, not legal advice. Confirm the details against the current text of the law and your State's rules before you rely on them.

## Frequently asked questions

### What if the 15th is a holiday?

Treat the last working day before the 15th as your deadline. Do not rely on the portal accepting the payment on the next working day.

### Do contract workers count?

Yes. If the principal employer's contractor does not pay, the principal employer is liable, so ask for the contractor's challan every month.

### Who can approve the filing here?

Someone other than the person who prepared it. The maker and the checker are always two different people.