The Employees’ Provident Fund Organisation (EPFO) has extended the deadline for employers to file the Electronic Challan-cum-Return (ECR) and pay statutory contributions for September 2026 to 31 October 2026. The earlier deadline was 15 October, giving employers an additional 16 days to complete the filing and payment process.
The extension was announced by the EPFO in a post on X on 14 October.
It follows a revision in the statutory wage ceiling for mandatory Employees’ Provident Fund (EPF) coverage from Rs 15,000 to Rs 25,000 per month, effective 17 September, 2026.
The mid-month change requires employers to update their payroll systems and recalculate employee-wise statutory contributions. The revised deadline provides additional time for organisations to make the necessary changes and ensure their submissions reflect the updated requirements.
The Electronic Challan-cum-Return is a monthly filing submitted by employers through the EPFO portal. It contains employee-wise wage details and contribution information for the Employees’ Provident Fund (EPF), Employees’ Pension Scheme (EPS) and Employees’ Deposit Linked Insurance Scheme (EDLI).
The filing enables employers to report wages and corresponding contributions under the applicable social security schemes. Accurate employee information and contribution calculations are essential to ensure that ECR submissions match payroll records.
Employers must review their payroll data, update contribution calculations in line with the revised wage ceiling and verify employee-wise details before submitting the return. They must complete both the ECR filing and payment of the applicable statutory contributions by 31 October for the September 2026 wage month.
The extension provides additional time to meet compliance requirements but does not waive the obligation to file returns or pay contributions. The revised deadline applies specifically to the September 2026 wage month, while employers must continue to follow the prescribed schedules for other months.
