PF payment due dates for the FY 2023-24 for reporting u/s 36(1)(va)

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PF payment due dates for the FY 2023-24 for the purpose of tax audit reporting

PF payment due dates for the FY 2023-24

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
#PF Payment due date chart 2023-24 #ESIC Payment due date chart 2023-24 #TaxAuditFY2023-24 #ESICDuedates #EPFDuedatesFy23-24

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