PF payment due dates for the FY 2023-24 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.
The most commonly reported funds under Clause 20(b) are the Employees’ Provident Fund (EPF) and Employees’ State Insurance Corporation (ESIC). Delayed payment of contributions towards PF and ESI beyond the due dates may result in the disallowance of these payments. Below is a quick reference chart outlining the due dates for EPF and ESIC contributions for FY 2023-24.
PF payment due dates for the FY 2023-24
| Period | Due Date | Day | Extended Date | Reference |
|---|---|---|---|---|
| Apr-23 | 15/05/2023 | Monday | – | – |
| May-23 | 15/06/2023 | Thursday | – | – |
| Jun-23 | 15/07/2023 | Saturday | – | – |
| Jul-23 | 15/08/2023 | Tuesday | – | – |
| Aug-23 | 15/09/2023 | Friday | – | – |
| Sep-23 | 15/10/2023 | Sunday | – | – |
| Oct-23 | 15/11/2023 | Wednesday | – | – |
| Nov-23 | 15/12/2023 | Friday | – | – |
| Dec-23 | 15/01/2024 | Monday | – | – |
| Jan-24 | 15/02/2024 | Thursday | – | – |
| Feb-24 | 15/03/2024 | Friday | – | – |
| Mar-24 | 15/04/2024 | Monday | – | – |
During the FY 2023-24, EPFO had not extended any date for monthly EPF payment.
ESIC payment due date for FY 2023-24
| Period | Due Date | Day | Extended Date | Reference |
|---|---|---|---|---|
| Apr-23 | 15/05/2023 | Monday | – | – |
| May-23 | 15/06/2023 | Thursday | – | – |
| Jun-23 | 15/07/2023 | Saturday | – | – |
| Jul-23 | 15/08/2023 | Tuesday | – | – |
| Aug-23 | 15/09/2023 | Friday | – | – |
| Sep-23 | 15/10/2023 | Sunday | – | – |
| Oct-23 | 15/11/2023 | Wednesday | – | – |
| Nov-23 | 15/12/2023 | Friday | – | – |
| Dec-23 | 15/01/2024 | Monday | – | – |
| Jan-24 | 15/02/2024 | Thursday | – | – |
| Feb-24 | 15/03/2024 | Friday | – | – |
| Mar-24 | 15/04/2024 | Monday | – | – |
MLWF payment due date for FY 2023-24
- For contribution period June-2023 : Due date was 15/07/2023
- For contribution period December-2023 : Due date was 15/01/2024
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