Is it ok to pay the EPFO contribution without paying the salary to Employees?
Like, we are processing the Oct salary to Employees on 20th Nov and we want to pay PF on 15th Nov as 15th is the last date. Is it correct as per the law?
If not please suggest how to proceed further
Hi Rameshbv ,
Delay in salary process is highly not recommended however if there are unavoidable situations where the employer has to delay the payment . It is recommended to pay the EPFO after the salary is processed with the delay penalty .
But still if you want to avoid the penalty and are sure of employees not taking the legal way , if you have the below details you can fill the same .
Employer Details : PF account Details , Establishment ID, Name, Address, Exemption status , etc .
Employees Details in a form of ECR :
EPF Wages EPS Wages
EPF Contribution (EE Share) being remitted
EPS Contribution being remitted
Diff EPF and EPS Contribution (ER Share) being remitted
Refund of Advances
Section 6 if EPF.MP Act emphasis on deduction of 12% contribution from employee salary alongwith matching contribution of employer,. In other words, you need to pay salary first and deduct EPF. You may inform EPFO of delay in remittance to avoid penalty as these are statutory obligations of employer.