FY 2025-26 PF payment due dates for tax audit reporting
Here “due date” means the date by which the assessee, as an employer, is required to credit an employee’s contribution to the employee’s account in the relevant fund under any Act, rule, order, 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). Delay in depositing PF or ESIC contributions beyond the prescribed due dates may result in disallowance under Section 36(1)(va). Below is a quick reference chart outlining the due dates for EPF and ESIC contributions for FY 2025-26.
PF payment due dates for the FY 2025-26
| Period | Due Date | Day | Extended Date | Reference |
|---|---|---|---|---|
| Apr-25 | 15/05/2025 | Thursday | – | – |
| May-25 | 15/06/2025 | Sunday | – | – |
| Jun-25 | 15/07/2025 | Tuesday | – | – |
| Jul-25 | 15/08/2025 | Friday | – | – |
| Aug-25 | 15/09/2025 | Monday | – | – |
| Sep-25 | 15/10/2025 | Wednesday | 22/10/2025 | (Release ID: 2178587 |
| Oct-25 | 15/11/2025 | Saturday | – | – |
| Nov-25 | 15/12/2025 | Monday | – | – |
| Dec-25 | 15/01/2026 | Thursday | 22/01/2026 | EPFO Circular |
| Jan-26 | 15/02/2026 | Sunday | – | – |
| Feb-26 | 15/03/2026 | Sunday | – | – |
| Mar-26 | 15/04/2026 | Wednesday | – | – |
ESIC payment due dates for the FY 2025-26
| Period | Due Date | Day | Extended Date | Reference |
|---|---|---|---|---|
| Apr-25 | 15/05/2025 | Thursday | – | – |
| May-25 | 15/06/2025 | Sunday | – | – |
| Jun-25 | 15/07/2025 | Tuesday | – | – |
| Jul-25 | 15/08/2025 | Friday | – | – |
| Aug-25 | 15/09/2025 | Monday | – | – |
| Sep-25 | 15/10/2025 | Wednesday | – | – |
| Oct-25 | 15/11/2025 | Saturday | – | – |
| Nov-25 | 15/12/2025 | Monday | – | – |
| Dec-25 | 15/01/2026 | Thursday | – | – |
| Jan-26 | 15/02/2026 | Sunday | – | – |
| Feb-26 | 15/03/2026 | Sunday | – | – |
| Mar-26 | 15/04/2026 | Wednesday | – | – |
MLWF payment due date for FY 2025-26
- For contribution period June-2025 : Due date was 15/07/2025, which was extended up to 31/07/2025
- For contribution period December-2025 : Due date was 15/01/2026]
What is the EPF / PF Contribution Payment Due Date?
The due date for deposit of EPF contributions is the 15th of the succeeding month. For example, April contributions must be deposited by 15th May.
What is Reported under Clause 20(b) of Form 3CD?
Clause 20(b) requires the tax auditor to report details of employees’ contributions (PF, ESI, etc.) received from employees and the actual amount deposited under Section 36(1)(va) of the Income Tax Act.
Can Delayed PF Payment be Disallowed under Income Tax?
Yes. Any delay in depositing employees’ contributions beyond the due date (15th of the next month) results in disallowance under Section 36(1)(va). This increases your taxable income. This rule is stricter than for employer contributions. [ only apply up to Fy 2025-26]
