Filing ECR for EPF: What Mistakes to Avoid and How to Ensure Accuracy

Care to be taken while filing the ECR:

a) Ensure that the correct wage month and year are selected before uploading the ECR text file.

b) Ensure the data fed in the ECR is correct before uploading. For example:

i) If the member exits the company/establishment, the date of exit has to be shown correctly, and the PF should be remitted till the date of exit.

ii) If the member is absent for the full month, then NCP days (absent days) have to be shown. It is observed that some employers are showing zero wages and zero NCP days in the ECR, which is incorrect. If the member has exited the company, then in the next month's ECR, that employee's details should not be included.

iii) If the member, after exiting the company, re-joins the same company, then before filing the ECR in the same UAN, the employer must link the same UAN in the module.

MEMBER --- REGISTER INDIVIDUAL --- PREVIOUS EMPLOYMENT/UAN --- YES.

Fill all the basic details correctly as per AADHAR and approve. After this activity, only ECR must be filed under the same UAN. If the ECR is filed under the same UAN without linking the UAN, then the PF contributions will be deposited in the old member ID only, which is incorrect.

iv) After the member attains the age of 58 years and is still continuing in service, then while filing the ECR, EPS wages have to be shown as Zero, and the EPS contribution has to be shown as Zero (8.33% share). The entire 12% must be shown in the employer share only.

c) After the ECR is uploaded, the system will generate the ECR STATEMENT PDF file, which needs to be downloaded and verified thoroughly. If any mistakes are found in the ECR statement, then cancel the ECR and upload a fresh ECR. All these activities have to be done before generating the challan for making payment.

Sure, here are the important steps to take while filing the Electronic Challan cum Return (ECR) for the Employee Provident Fund (EPF) in India:

1. 🕆 Check the Wage Month and Year: Always ensure you have selected the correct wage month and year before uploading the ECR text file.

2. 🔍 Verify Employee Data: Check the data input in the ECR file. If an employee has left the company, the date of exit must be correctly shown, and the Provident Fund (PF) remitted till that date. If an employee was absent for the entire month, show the Non-contributing period (NCP) days.

3. 🚋 Exclude Exited Employees: If an employee has exited, their details should not be included in the next month's ECR file.

4. 🉯 Link UAN for Rejoining Employees: If an employee exits and then rejoins, their Universal Account Number (UAN) must be linked in the Member Register module before filing the ECR. Without this, PF contributions will be deposited in the old member ID, which is incorrect.

5. 🕕 Zero EPS for Employees Above 58: If an employee is above 58 years and still working, their Employee Pension Scheme (EPS) wages and contribution should be shown as zero in the ECR. The entire 12% must be shown in the employer share only.

6. 🈵 Download and Verify ECR Statement: Once the ECR is uploaded, the system will generate an ECR Statement. Download this PDF file and verify all details. If any mistake is found, cancel the ECR and upload a fresh one before generating the challan for payment.

Remember, all these checks are vital to avoid errors and discrepancies in your ECR filing. This will ensure smooth processing of your employees' PF contributions, accurate record-keeping, and compliance with EPF regulations in India. 🗶🗳