PF and ESIC Payment Due Date for June 2026: 15 July 2026

Employers covered under the Employees’ Provident Fund and Employees’ State Insurance laws must deposit the statutory contributions relating to June 2026 on or before 15 July 2026. Timely payment is essential to protect employees’ social-security benefits and avoid interest, damages and other legal consequences.

Provident Fund Due Date

Under Paragraph 38(1) of the Employees’ Provident Funds Scheme, 1952, an employer must deposit the following amounts within 15 days from the close of each month:

• PF deducted from employees’ wages;
• Employer’s PF contribution; and
• Applicable administrative and other statutory charges.

Accordingly, PF contributions relating to salaries or wages for June 2026 must be deposited by 15 July 2026. The earlier five-day grace period for PF remittances was withdrawn by EPFO with effect from February 2016.

Employers should generate the Electronic Challan-cum-Return, verify employee-wise contribution details and complete the online payment sufficiently before the due date.

ESIC Contribution Due Date

Under Regulation 31 of the Employees’ State Insurance (General) Regulations, 1950, an employer is required to pay ESIC contributions within 15 days from the last day of the calendar month in which the contributions become due.

Therefore, employee and employer ESIC contributions for June 2026 must also be paid by 15 July 2026.

The employer remains responsible for depositing both the employee’s share deducted from wages and the corresponding employer’s contribution.

Consequences of Delayed Payment

Delayed PF payment may attract:

• Interest under Section 7Q of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952; and
• Damages under Section 14B, read with Paragraph 32A of the EPF Scheme. The amended provision generally permits damages at 1% of arrears for every month or part of a month of default.

Delayed ESIC payment may attract simple interest at 12% per annum for each day of delay under Regulation 31A, damages under Section 85B and, in serious cases, prosecution proceedings.

Employers should reconcile payroll records, challans and employee details and complete both payments before the statutory deadline.

For expert guidance on this topic, contact your tax professional today.