Returns · Social Security Code
Provident fund monthly return
- Every month, within 15 days after it ends
- Employer
- Set by a Scheme made under the Code; the Central Rules add nothing on this
What to do
Upload on the portal the employees who became members or left during the preceding month, and the contributions for each employee in the Electronic Challan-cum-Return in Form VII G.S.R. 525(E), paragraph 24.
Who it applies to
Every establishment in which twenty or more employees are employed First Schedule, or to which the provident fund Chapter has been applied by notification s. 1(5).
In the checklist: Employees’ Provident Fund.
When
Within fifteen days of the close of each month G.S.R. 525(E), paragraph 24.
How
A late return carries a fee of ₹500 a day, up to the administrative charges for that month G.S.R. 525(E), paragraph 29.
Help any employee who has not generated a Universal Account Number to do so G.S.R. 525(E), paragraph 24.