WebSoftOSHow it works
The employee contributes 12% of PF wages and the employer’s share is split between the EPF account and the pension scheme. For many employees PF wages are capped at ₹15,000 a month, though an employer may contribute on higher wages.
Payroll software should generate the ECR file straight from the payroll run, so the figures filed match the figures paid.
Example
At the ₹15,000 ceiling, the employee’s 12% is ₹1,800 a month.
Frequently asked questions
What does the ECR contain?
For each member it lists the UAN, wages and the contributions payable, and the file is uploaded to the EPFO portal each month.