What this means
EPFO and ESIC both have recurring employer obligations, but the employee coverage, wage basis and scheme rules are different. A payroll team should maintain one control sheet that separately identifies EPF and ESI applicability for each employee.
Practical points
After payroll is finalised, reconcile employee/employer contributions to the payroll register and portal challan data. The official EPF scheme text refers to remittance within 15 days of the close of every month; ESIC similarly states contribution is payable within 15 days of the last day of the calendar month.
Control and documentation
Joiners, exits, wage changes and identity details should be reviewed before filing. Differences between payroll and portal data should be resolved with an audit trail.
Before you act
Do not use the due-date calendar as the only authority. Portal notices, holidays and specific situations may change the action required for a particular employer.
Sources
This article is general educational information as at the review date shown above. It is not a substitute for the legislation, notification, circular or advice applicable to a particular person or transaction. Verify the current official source before acting.