PF payment due dates for the FY 2022-23 for the purpose of tax audit reporting
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 2022-23 for quick reference.
PF payment due dates for the FY 2022-23
| Period | Due Date | Day | Extended Date | Reference |
|---|---|---|---|---|
| Apr-22 | 15/05/2022 | Sunday | – | – |
| May-22 | 15/06/2022 | Wednesday | – | – |
| Jun-22 | 15/07/2022 | Friday | – | – |
| Jul-22 | 15/08/2022 | Monday | – | – |
| Aug-22 | 15/09/2022 | Thursday | – | – |
| Sep-22 | 15/10/2022 | Saturday | – | – |
| Oct-22 | 15/11/2022 | Tuesday | – | – |
| Nov-22 | 15/12/2022 | Thursday | – | – |
| Dec-22 | 15/01/2023 | Sunday | – | – |
| Jan-23 | 15/02/2023 | Wednesday | – | – |
| Feb-23 | 15/03/2023 | Wednesday | – | – |
| Mar-23 | 15/04/2023 | Saturday | – | – |
During the FY 2022-23, EPFO had not extended any date for monthly EPF payment.
ESIC payment due date for FY 2022-23
| Period | Due Date | Day | Extended Date | Reference |
|---|---|---|---|---|
| Apr-22 | 15/05/2022 | Sunday | – | – |
| May-22 | 15/06/2022 | Wednesday | – | – |
| Jun-22 | 15/07/2022 | Friday | – | – |
| Jul-22 | 15/08/2022 | Monday | – | – |
| Aug-22 | 15/09/2022 | Thursday | 22/09/2022 | Order |
| Sep-22 | 15/10/2022 | Saturday | – | – |
| Oct-22 | 15/11/2022 | Tuesday | – | – |
| Nov-22 | 15/12/2022 | Thursday | – | – |
| Dec-22 | 15/01/2023 | Sunday | – | – |
| Jan-23 | 15/02/2023 | Wednesday | – | – |
| Feb-23 | 15/03/2023 | Wednesday | – | – |
| Mar-23 | 15/04/2023 | Saturday | – | – |
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