Monthly PF and ESI checklist: what to do by the 15th
PF and ESI must be paid every month, by the 15th of the next month. This checklist shows what to do each month, step by step, so you pay on time.
Last updated 16 October 2026 · Rules checked on 27 September 2026
Before the month ends: salaries, new staff and leavers
PF (Provident Fund, also called EPF) gives your staff savings and a pension. ESI (Employees' State Insurance) gives your staff medical care, and pay when they can't work because of sickness, injury or maternity.
Both are worked out from each month's salaries. So the month's work starts with your salary sheet.
- Finish the salary sheet. Note each employee's days worked and pay for the month.
- Add new staff to PF and ESI, if the rules cover them. Working with us? We'll check who must be in PF and ESI.
- New staff without a UAN. A UAN is their PF account number. New staff get their UAN with a quick face scan on the UMANG app. Working with us? We guide them.
- New staff need an ESI number. Each employee in ESI needs an IP number (their ESI number). Working with us? We create IP numbers on the ESIC portal. ESIC is the government ESI office.
- Mark the date when staff leave. Do this for PF and ESI, so their records stay right.
- Check pay changes. The PF wage limit is ₹25,000 a month of PF wages (explained below). The ESI wage limit is ₹21,000 a month of ESI wages. If someone's pay crosses a limit, call us to check what to do.
ESI wages leave out some pay items, such as HRA (house rent allowance) and overtime. But ESI wages must be at least half the total pay. If they come to less, the difference is added to ESI wages.
Prepare the ECR and the ESI contribution
For PF, you make the ECR. The ECR is the monthly list of each employee's wages and PF, sent to the PF office.
PF is worked out on PF wages. PF wages are basic pay plus DA (dearness allowance), not the full salary. But PF wages must be at least half the total pay. If they come to less, the difference is added to PF wages. The employee pays 12% of their PF wages, and you pay 12%.
Many businesses keep the ECR in an Excel sheet. Our free EPF Excel to Text converter can help you make the ECR file. If the file is not accepted, read common ECR upload errors, and how to fix them.
For ESI, you work out the ESI contribution for each employee in ESI. It is worked out on ESI wages. Most employees pay 0.75% of their ESI wages, and you pay 3.25%. That is 4% in total. Staff on very low daily pay don't pay their share, but you still pay 3.25%.
Check the amounts with our PF contribution calculator and ESI contribution calculator. Their results are estimates.
Get the payment slips (challans) ready
A challan is the PF/ESI payment slip. It shows how much you must pay for the month. There is one for PF and one for ESI.
Check the challan amount against your salary sheet before you pay. If a number looks wrong, fix it before you pay, not after.
Rather not do this every month? Call us. We get your challans ready in time.
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Pay by the 15th
PF must be paid by the 15th of the next month. ESI must also be paid by the 15th of the next month. For example, PF and ESI on October salaries must be paid by 15 November.
Plan to pay a few days early. Then a bank or website problem on the last day won't make you late.
Working with us? We get the payment slip (challan) ready in time, so you can pay by the 15th. Or send us the amount and we pay it.
Paying late can cost extra. Read what happens if you pay PF late and what happens if you pay ESI late. To see an estimate, use our PF penalty calculator or ESI penalty calculator.
Keep the receipts
After you pay, keep a copy of:
- the ECR and the PF challan
- the ESI contribution details and the ESI challan
- the payment receipt for each
- the salary sheet for the month
Keep them together, month by month. In a PF inspection or an ESI inspection, you may be asked for your records. If you work with us, we email you the confirmation and challans each month.
This month: changes and reminders (October 2026)
We update this section every month.
- September salaries: EPFO (the government PF office) moved the due date for PF on September 2026 salaries to 31 October 2026. ESI on September salaries was due by 15 October 2026.
- October salaries: PF and ESI on October salaries are due by 15 November 2026.
- New PF wage limit: the PF wage limit went up from ₹15,000 to ₹25,000 a month on 17 September 2026. October is the first full month at ₹25,000. Check which of your staff must now be in PF. Read PF wage limit is now ₹25,000.
- September 2026 salaries and the new limit: EPFO has not yet said how to work out PF for September 2026 salaries. Call us and we will tell you what to do.
- New ESI contribution period: a new ESI contribution period started in October. It runs from October to March. You still pay ESI every month.
More help with PF and ESI
Guides:
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We help businesses in Mangalore and Bangalore. See PF and ESI for your industry.
Common questions
By the 15th of the next month. For example, PF and ESI on October salaries must be paid by 15 November.
No. The ECR is the monthly list of each employee's wages and PF, sent to the PF office. The challan is the PF payment slip. Your PF is paid only when you pay the challan, by the 15th. Read common ECR upload errors.
ESI has two contribution periods a year. One runs from April to September. The other runs from October to March. You still pay ESI every month, by the 15th of the next month.
Yes. We get the payment slip (challan) ready in time, so you can pay by the 15th. Or send us the amount and we pay it. Call us to start.
Pay it as soon as you can. Paying late can cost extra. Read what happens if you pay PF late and what happens if you pay ESI late. Call us. We file your PF and ESI on time, every month.
Want PF and ESI done for you every month? Call us.
We never miss a PF or ESI due date.