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PF, ESIC Compliance

Type Description Responsibility

Contribution
PF 12% of Basic+DA Employee
PF 12% of Basic+DA Employer
of which 8.33% or Max Rs. 541 for Pension Fund
EDLI 0.5% of Basic+DA or Max Rs. 32.50 Employer
ESIC 1.75% of Wages Employee
ESIC 4.75% of Wages Employer
Admin Charges
PF 1.1% of Basic+DA Employer
EDLI 0.01% of Basic+DA or Max Re 0.65 Employer

Profession Tax Maharashtra

• Quarterly eTds statement.
Salary P Tax • PF Deposit.
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Upto Rs. 5000 NIL • PF Form 5.

• PF Form 10.
5001 to 10,000 175
Above 10,000 200
Above 10,000-Feb 300 • Payment of Professional Tax.
• Issue of TDS certificate in May.
3031

Labour Welfare Fund - Maharashtra • PF Form 3A / 6A in April.

/

Employee Wages Employee Employer

Upto Rs.3000 p.m. 6 18
Above Rs.3000 p.m. 12 36 st
• 21 - Payment of ESIC.
• 25th - PF Form 12A.
eTDS Form 24Q filing • 12th May - ESIC Form 5.
• 11th Nov. - ESIC Form 5.
Qtr Quarter Ending Due Date • 25th July - MLWF for June.
Q1 June Jul-15 • 25th Jan - MLWF for Dec.
Q2 Sept Oct 15
Q3 Dec Jan-15 With effect from 01.05.2010, wage
limit for ESIC is increased from
Q4 March May-15 Rs. 10,000 p.m. to Rs. 15,000 p.m.

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