Hi Seniors ! :?:
Would you please let me know the statutory date of depositing EPF/EPS dues under EPF & MP Act.
.....Yes, it is 15th of every month. But what would be the exact date if 14th and 15th of a month falls on a holiday and Sunday respectively. Also guide me the exact provisions under the Act.
sr pattnaik

From India, Gurgaon
Company Secretary In Practice
Service In Middle Management
Chief Personnel Manager
+1 Other

Use factoHR and automate your HR processes

Mobile-first hire to retire HR and Payroll software that automates all HR operations and works as a catalysts for your organisational growth.


As per EPF Scheme the date specified for payment of EPF is within fifteen days of the close of every month . Hence if 14th and 15th falls on holidays the same shall be paid on 13 th or earlier . You may have to take cautious steps to pay in advance.
with regards

From India, Madras

THIAGARAJU is quiet right.
If holiday comes on 14th & 15th you have to pay PF on 13th or earlier.
Secondly, To send 12A, copy of challan & Form 5A,10A to send RPFC office before 25th of the month.
Prashant Patil

From India, Nagpur

Dear friends,

My view is different. Section 10 of General Clauses Act 1897 provides that if the due date of payment of any statutory dues falls on a holiday, the next working day will be deemed to be due date for this. Similarly, if the due date for filing any return is a holiday, the next working day will be deemed to be the due date. This is applicable to all Central Acts including PF, ESI, Income Tax, VAT, excise, CST etc. etc. Section 10 is reproduced below for ready reference of all:

"10. Computation of time (1) Where, by any 12[Central Act ] or Regulation made after the commencement of this Act, any act or proceeding is directed or allowed to be done or taken in any Court or office on a certain day or within a prescribed period, then, if the Court or office is closed on that day or the last day of the prescribed period, the act or proceedings shall be considered as done or taken in due time if it is done or taken on the next day afterwards on which the Court or office is open:

PROVIDED that nothing in this section shall apply to any act or proceeding to which the 22[Indian Limitation Act, 1877 (15 of 1877)], applies.

(2) This section applies also to all 12[Central Acts] or Regulations made on or after the fourteenth day of January, 1887."


From India, Malappuram

If you are knowledgeable about any fact, resource or experience related to this topic - please add your views.

About Us Advertise Contact Us Testimonials
Privacy Policy Disclaimer Terms Of Service

All rights reserved @ 2022 CiteHRŽ

All Material Copyright And Trademarks Posted Held By Respective Owners.
Panel Selection For Threads Are Automated - Members Notified Via CiteMailer Server