PF payment due dates for the FY 2021-22 for reporting u/s 36(1)(va)

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PF payment due dates for the FY 2021-22 for the purpose of tax audit reporting

PF payment due dates for the FY 2021-22

Reporting under clause 20 (b) of Form 3CD requires due dates of payment to various Employees contribution fund. i.e "Details of contributions received from employees for various funds as referred to in section 36(1)(va)"

Here "due date" means the date by which the assessee is required as an employer to credit an employee's contribution to the employee's account in the relevant fund under any Act, rule, order or notification issued thereunder or under any standing order, award, contract of service or otherwise.

Most commonly reported funds under the clause 20(b) are EPF and ESIC. If there is delay in the payment of the contributions of PF and ESI result in disallowance of the payment of contribution. Here is the chart of the due dates under EPF and ESIC for the FY 2021-22 for quick reference.

PF payment due dates for the FY 2021-22

Period

Due date

Day

Extended date

Reference

Apr-21

15/05/2021

Saturday

 -

 -

May-21

15/06/2021

Tuesday

 -

 -

Jun-21

15/07/2021

Thursday

 -

 -

Jul-21

15/08/2021

Sunday

 -

 -

Aug-21

15/09/2021

Wednesday

 -

 -

Sep-21

15/10/2021

Friday

 -

 -

Oct-21

15/11/2021

Monday

-

-

Nov-21

15/12/2021

Wednesday

 -

 -

Dec-21

15/01/2022

Saturday

 -

 -

Jan-22

15/02/2022

Tuesday

 -

 -

Feb-22

15/03/2022

Tuesday

 -

 -

Mar-22

15/04/2022

Friday

 -

 -

During the FY 2021-22, EPFO had not extended any date for monthly EPF payment.

ESIC payment due date for FY 2021-22

Period

Due date

Day

Extended date

Reference

Apr-21

15/05/2021

Saturday

15/06/2021

Order

May-21

15/06/2021

Tuesday

 -

 -

Jun-21

15/07/2021

Thursday

 -

 -

Jul-21

15/08/2021

Sunday

 -

 -

Aug-21

15/09/2021

Wednesday

 -

 -

Sep-21

15/10/2021

Friday

 -

 -

Oct-21

15/11/2021

Monday

30/11/2021

Order

Nov-21

15/12/2021

Wednesday

 -

 -

Dec-21

15/01/2022

Saturday

 -

 -

Jan-22

15/02/2022

Tuesday

 -

 -

Feb-22

15/03/2022

Tuesday

 -

 -

Mar-22

15/04/2022

Friday

 -        30/04/2022

 Order

Extension for filing return of ESI Contribution:

1) Keeping in view the problem of system breakdown faced by the employers in filing ESI contribution for the contribution period April 2021 to September 2021 within 42 days, the government had relaxed due dates and onetime relaxation was granted for filing of contribution for contribution period from 1st April 2021 to 30th September 2021, up to 15.12.2021. 

2) Due date was extended for filing return of contribution for the contribution period of October 2021 to March 2022 up to 26.05.2022 instead of 11.05.2022.

#PF Payment due date chart 2021-22 #ESIC Payment due date chart 2021-22

Comments

Poonam Mehndiratta said…
Thanks for providing valuable information
August 17, 2022 at 6:02 PM
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