What to Do When a Member Passes Away Mid-Month in EPF ECR File: Filling NCP Days

Filling Out NCP Days in EPF ECR File

If a member passes away on the 15th of the month, what is the correct method for filling out the NCP (Non-Contributing Period) days in the EPF (Employees' Provident Fund) ECR (Electronic Challan cum Return) file?

First, you need to check the days of salary because NCP Days concern the non-contribution period. If you processed the salary until the 15th, then you have to mention the remaining days as NCP days. Also, in your case, I think you should not process the salary after the death.

The process of filling out NCP (Non-Contributing Period) days in the EPF (Employees' Provident Fund) ECR (Electronic Challan cum Return) file when a member passes away mid-month involves a few critical steps.

Step 1: Determine Salary Days
You will first need to determine the days of salary for the deceased member. If you have processed the salary until the 15th of the month, then these are the salary days.

Step 2: Calculate NCP Days
Next, you need to calculate the NCP days. This involves subtracting the salary days from the total days in the month. For example, if the member passed away on the 15th of the month, and it is a 30-day month, then the NCP days would be 15 (30-15).

Step 3: Update the ECR File
In the ECR file, mention the calculated NCP days. This is to indicate that the member has not contributed to the fund for these days.

Step 4: Abstain from Processing Salary Post-Death
Also, it is advisable not to process the salary for the days after the member's death. This is in accordance with ethical and legal labor practices.

Please ensure to follow these steps carefully and consult the EPF India official website https://www.epfindia.gov.in for any additional information or clarification.

It's important to handle such situations with sensitivity and diligence, keeping in mind the relevant labor laws and the rights of the deceased member's family.