GRACE DAYS FOR PAYMENT OF EPF CONTRIBUTION

Due date for the payment of EPF contibution is 15 days from the end of the month in which wages are paid plus 5 days grace period for payment of contribution.

In addition to that five days of grace period has been allowed to employers for payment of Provident Fund contributions by clause (iii) of CPFC’S Circular No.E.128(1) 60-III dated 19-3-1964 as modified by circular No.E11/128 (section 14-B Amendment)/73 dated 24-10-1973.

Say for eg.
if wages pertaining to April’ 2003 is paid on, say, 7th May’ 2003, due date for payment of Provident Fund contribution is 20th June’ 2003 [i.e. 15th June' 2003 as increased by grace period of 5 days].

Read more: http://www.taxguru.in/general-info/due-date-for-the-purpose-of-payment-of-provident-fund-contributions.html#ixzz0u2dzHDvZ