When calculating the Non-Contributory Period (NCP) days for an employee who joins in the middle of the month, it's essential to consider the actual days the employee was not contributing to the Provident Fund (PF) during that month.
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In the example you provided, if the employee joins on 15th June 2023, you should consider the NCP days from the date of joining (15th June) until the end of the month (30th June). The NCP days would include only the days after the employee's joining date.
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For ECR filing purposes, you would calculate the NCP days accordingly and ensure that the contributions are made correctly based on the actual working days of the employee during that specific month.