Confused About the New Combined ESIC and EPF Challan? Here's What You Need to Know

Dear All, Please find the notification for the combined ESIC and EPF Challan effective 1st April 2010.

Important Notice

PLEASE NOTE, THIS IS ONLY A FACILITY. THERE ARE NO CLEAR INSTRUCTIONS ON RECORD AS BOTH DEPARTMENTS HAVE DIFFERENT DUE DATES.

COMPANIES MAY CONTINUE TO DO THEIR COMPLIANCE IN REGULAR SEPARATE CHALLANS UNTIL CLEAR-CUT INSTRUCTIONS ARE AVAILABLE. PLEASE DO NOT USE THIS FORMAT UNTIL THE NOTIFICATION IS ISSUED.

Dear Akarshan,

I am happy to see the attachment. Could you provide information about how we should proceed if we need to deposit half-yearly returns for ESI and monthly returns for PF separately? Do we require separate challans for this? Please advise on this matter. If you have already addressed this elsewhere, kindly guide me to the relevant information.

Thank you in advance.

Happy to see the attachment. Could you provide information about this? If we were to deposit half-yearly returns for ESI and monthly returns for PF, would we need separate challans? How is this possible? Please advise. If you have read others, please advise. Thank you in advance.

Srinivas N G

I express my views as follows:

I am at a loss to understand the logic of paying ESI and PF contributions by one challan. I don't think both departments are capable of managing things, as they are notorious for mismanagement. There would be a complete breakdown.

I think it may create some confusion with the bank in remitting the amount to both organizations. Currently, there is confusion among the SBI branches by not remitting the funds to ESIC/PF with their own challan. Both departments call for our paid copy and bank statements for verification of payments.

What will happen when a company has different branches for ESI with subcode numbers (possibly in different states) while for PF, only one number?

Most importantly, the due date for the payment of contributions under both Acts is different. The compliance limit under the Act also differs, so the number of employees differs. Employers are required to submit the original paid challan along with returns under both Acts; hence, it will not be possible.

In the Mumbai area (Zone), jurisdiction under ESI & PF are different, and bank statements go to different offices. For example, an employer in the Chembur area will pay the contributions at SBI Chembur Branch, then for PF payments, it goes to Navi Mumbai, SRO PF office, and for ESI, it goes to RO Colaba. In Mumbai, some of the SBI Branches do not accept payments under the ESI Act.

It is not mandatory for all; hence, in our own interest, we should continue with the present practice of separate challan for ESI & PF.

Investment in Plant and Machinery/Equipment (Excluding Land and Building)

Manufacturing Enterprises Service Enterprises

- Micro: Up to Rs. 25 lakh Up to Rs. 10 lakh
- Small: More than Rs. 25 lakh and up to Rs. 5 crore More than Rs. 10 lakh and up to Rs. 2 crore
- Medium: More than Rs. 5 crore and up to Rs. 10 crore More than Rs. 2 crore and up to Rs. 5 crore

Regards,
[Phone Number Removed For Privacy Reasons]

Hi,

Thank you for posting such useful information. Could you please send me the attachment in soft copy or Excel format? The existing PDF file is read-only, and I am unable to make any amendments as we need it for EDLI payment purposes for contract labor.

Thanks & Regards

Thank you very much for the information. However, please address a few queries:

- What will be the due date for the payment of the Combined Challan? Earlier, the due date for the PF Challan was the 15th of every month and the 21st for ESI.

- Would the single ESI Challan be accepted throughout India? Previously, it was city-wise.

Please resolve this at the earliest.

Thanks and Regards,
Gaurav

Hi,

ESI returns are filed half-yearly with the concerned Local ESI offices where the company branches are located. The challans for each branch should be submitted, mentioning the subcode of that specific branch in the return.

If the challan is consolidated, how can this process be carried out effectively?

Kindly advise.

Regards,
erv

I fully agree with the views expressed by Mr. Hiren Chheda.

Sub Group on Labor and Micro & SMEs Issues

A Sub Group on Labor constituted under the High-Level Task Force was formed to look into the problems of Micro & SMEs. I am sure Micro & SMEs are facing many different problems, and paying PF and ESI contributions by separate challans is not a problem for them. It seems that, instead of looking into the real problems of Micro & SMEs, the Sub Group has found a mole from the mountain and has come up with some bureaucratic window-dressing. PF and ESI authorities also seem to have accepted the impractical suggestion readily as a word from the gospel.

Problems with the Common Challan

If implemented, the Common Challan will pose the following problems:

- Firstly, banks will not accept a common challan for two payments going to two totally different entities and their accounts.
- Not all banks and their branches accept payment for both ESI and PF.
- As it is, we all are facing problems of banks not crediting or late crediting the accounts. Now there will be added problems of wrong crediting as well.
- The due date for payment of ESI and PF contributions are different. Common Challan means either delayed payment or early payment by default.
- How to attach one original challan to two different returns.
- Many organizations have more than one Employer Code for ESI or many Sub Codes and generally only one Employer Code for PF. How to manage this in the Common Challan.

Thanks & Regards

Concerns Over Combined Challan Implementation

I expressed my views as under: - I am at a loss to understand the logic of paying ESI and PF contributions by one challan. I don't think both the departments are capable of managing the things, as they are notorious for mismanaging. There would be a complete breakdown. I think it may create some confusion with the bank in remitting the amount to both the organizations. Presently, there is confusion among the SBI branches by not remitting the fund to ESIC/PF with its own challan. At present, both departments call for our paid copy and bank statements for verification of payments.

What will happen when a company has different branches for ESI with sub-code numbers (maybe in different states) while for PF only one number? Most importantly, the due date for the payment of contributions under both the Acts is different. The limit under the Act for compliance also differs, so the number of employees differs. Employers are required to submit the original paid challan along with returns under both the Acts; hence, it will not be possible.

In the Mumbai area (Zone), jurisdiction under ESI & PF are different, and bank statements go to different offices. For example, an employer in Chembur area will pay the contributions at SBI Chembur Branch; then for PF payments go to Navi Mumbai, SRO PF office, and for ESI, it goes to RO Colaba. In Mumbai, some of the SBI Branches do not accept payments under the ESI Act. It is not mandatory for everyone; hence in our interest, we should continue with the present practice of separate challan for ESI & PF.

Investment in Plant and Machinery/Equipment

Manufacturing Enterprises Service Enterprises
- Micro: Up to Rs. 25 lakh Up to Rs. 10 lakh
- Small: More than Rs. 25 lakh and up to Rs 5 crore More than Rs. 10 lakh and up to Rs 2 crore
- Medium: More than Rs. 5 crore and up to Rs 10 crore More than Rs. 2 crore and up to Rs. 5 crore

Regards

Dear All,

Could you please tell me what I need to do because where I am working, in this area or belt, ESI is not applicable? Should I file PF return in the previous format?

Thank you.

Please find attached the challan in Excel format.

Hi,

There are no changes; we have to pay PF & ESI in separate challans only. If any changes are there, please let me know.

Regards,
Murthy

Hi,

Thank you for your updates. However, we have branches all over India, paying EPF in a single challan and ESIC in a separate challan for each branch. We believe that this arrangement may not be applicable to us. Could you please provide clarification on this matter?

Thank you.

Hi,

Is it mandatory to deposit through this challan, or is it optional? Can we deposit through an old (separate) challan now? Please clarify.

Thank you,
Sanjeev

Hi,

Is it applicable to only Micro, Small, and Medium Enterprises? If yes, what are the criteria for Micro, Small, and Medium Enterprises?

Thank you very much for the update. Attached, please find the PF & ESI Combined challan in Excel format.

Kind Regards,
Surender Singh Negi

Very good idea to combine challans to monitor employers with different employee numbers for ESIC and EPF. Does anyone know what happens when the bank returns two copies of the challans? One copy is for filing with the PF monthly return, and the other is for the ESIC half-yearly return. What should the employer keep as their office copy?

I have 46 employees. Three are on the payroll of the company, and the remaining 43 are on the contractor payroll. Out of the 43, 19 people have an EPF number. The rest of the 24 do not have any number.

Question: Can I fire the current contractor and submit the EPF of the 19 people to the company account? Can I hire the contractor employees on daily wages, maintain a casual register, or do I need to hire another contractor? Kindly provide some guidelines.

Thank you,

Surender Kumar

[Phone Number Removed For Privacy Reasons]

Hi,

Very useful information, and thanks for the same. I want to know whether the same can be attached to the Monthly return of PF? If so, what about attaching it to the half-yearly returns of ESI?

Manjunath KS

Please let me know how many copies are required for the submission of the combined ESIC and EPF challan.

Regards,
Sunil

Respected sir,

My establishment closed in March 2016. The PF office notified me to create a minimum Rs. 100 challan from April 2016 to March 2017. What is the amount for A/C no. 2 and A/C no. 22?

Dear Sir,

I have a problem searching for last year's paid challan entry on https://unifiedportal-emp.epfindia.gov.in/epfo/. Could you kindly assist me in retrieving old generated challans from this site and confirm if it is possible?

Regards,
P. Mishra