India Tax Due DatesPF and ESI payment due dates
Both are due by the 15th of the month after the wage month: the PF payment under paragraph 38 of the Employees’ Provident Funds Scheme, 1952 (“within fifteen days of the close of every month”), and the ESI contribution under Regulation 31 of the ESI (General) Regulations, 1950 (“within 15 days of the last day of the calendar month”). Texts read on 14 November 2026.
ESI: interest and damages for paying late
| Delay | Highest damages, a year |
|---|---|
| Under 2 months | 5% |
| 2 months to under 4 | 10% |
| 4 months to under 6 | 15% |
| 6 months and above | 25% |
Interest under Regulation 31A is separate: simple interest at 12% a year for each day of delay.
Returns
PF: the Form 5 return of members qualifying for the first time and of those leaving, within fifteen days of the close of each month (paragraph 36). ESI: the return of contributions within 42 days of the end of the contribution period (Regulation 26).
Limits of this page
EPF interest and damages (sections 7Q and 14B of the Act) were not read; whether a 15th that falls on a holiday moves is not stated in these texts; and the ESI interest divisor (365 days) is this site’s reading.
Common questions
When is the PF payment due?
Paragraph 38 of the EPF Scheme: within fifteen days of the close of every month, so the 15th of the following month. The payment is made electronically.
When is the ESI contribution due?
Regulation 31 of the ESI (General) Regulations: within 15 days of the last day of the calendar month in which the contributions fall due, so the 15th of the next month.
What is the ESI interest for paying late?
Regulation 31A: simple interest at 12 per cent per annum in respect of each day of default or delay.
Are there damages as well?
Regulation 31C lets the Corporation recover damages, up to 5% a year for under two months of delay, 10% for two to four months, 15% for four to six months and 25% beyond six months. These are maximums.
What about the ESI return?
Regulation 26: the return of contributions in Form 5 must reach the office within 42 days of the end of the contribution period.
Sources
- Employees’ Provident Funds Scheme, 1952, consolidated text: paragraphs 36 and 38, read on 14 November 2026.
- Employees’ State Insurance (General) Regulations, 1950, consolidated text on the ESIC site: Regulations 26, 31, 31A and 31C, read on 14 November 2026.
Read on 14 November 2026 from the consolidated texts named above. Later amendments, EPF interest and damages (sections 7Q and 14B) and holiday rules were not read. This site is independent, not connected with the EPFO or ESIC, and gives information, not legal advice.