For ESI, the last date for payment of contributions pertaining to a wage month is 21st of the succeeding month.
The last date for the P.F. contributions Payments (for every month) is 15th of the preseding month. 26th of every month is the due date for the submission of Returns alongwith Payment Challan.
It is not depending on Individual Company Payment period. As per the statutory only as above referred.
please refer content in top right corner of 3rd page of this pdf
I still have doubts regarding due date calculation.
my query is in respect of sec. 36(1)(5a) & sec.2(24) . in respect of payment on account of P.F. & E.S.I by the co. delayed but paid before submission of I.T.R on due date as prescribed under the INCOME TAx Act .
" shall the late sum paid on account of E.S.I. & P.F. be allowed or not , if payment is made within the relevant financial year ? "
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