PF Challan Payment (EPF Contribution Deposit) step by step.

✅ What is PF Challan Payment?

When an employer deducts Provident Fund (PF) from employees’ salaries, the employer must deposit both employer & employee contributions with the EPFO (Employees’ Provident Fund Organisation) every month.

This deposit is made through an Electronic Challan-cum-Return (ECR) generated and paid on the EPFO portal.

???? PF Contribution Structure

• Employee share: 12% of Basic + DA.

• Employer share: 12% (8.33% → EPS, 3.67% → EPF).

• Other charges: EDLI + Admin charges.

???? Due Date

???? On or before the 15th of every month (for the previous month’s salary).
(Example: PF for August salary must be paid by 15th September).

???? PF Challan Payment Process (Step-by-Step)

Step 1: Login to EPFO Portal

• Go to ???? https://unifiedportal-emp.epfindia.gov.in.

• Login with Establishment ID & Password.

Step 2: Generate ECR File

• Prepare monthly employee PF data in ECR format (text file as per EPFO format).

• File contains: UAN, employee name, wages, contributions, etc.

• Upload in ECR Upload Section.

Step 3: Verify & Generate TRRN

• System validates employee details.

• If correct → Challan is generated.

• You get a Temporary Return Reference Number (TRRN).

Step 4: Finalize Challan

• Check amounts (Employee Share, Employer Share, Admin charges).

• Approve challan for payment.

Step 5: Make Payment

• Click Pay → Redirects to SBI Gateway.

• Payment modes: Net Banking / Debit Card / NEFT / RTGS (from any bank).

• After payment, Challan Receipt is generated.

Step 6: Download Receipt

• Download Acknowledgment/Challan Receipt with TRRN & CIN (Challan Identification Number).

• Keep for compliance records.

???? Penalties for Late Payment

• Interest (Sec 7Q): 12% p.a. for late deposit.

• Damages (Sec 14B): 5% – 25% of arrears, depending on delay.

???? Best Practices

✅ Prepare salary & PF data in advance to avoid last-minute errors.
✅ Always reconcile PF challan with payroll.
✅ Keep employee UAN & KYC updated.
✅ File and pay before 15th to avoid penalties.

✅ In short:
PF Challan Payment = Upload ECR → Generate TRRN → Pay Online → Download Challan Receipt.