What Is This Module For?
The Labour & PF module helps you manage EPF (Employees' Provident Fund) compliance — including ECR 2.0 file generation, payroll records, and PF deposit tracking — as required under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (EPF & MP Act).
Which Law Requires This?
- EPF & MP Act 1952 — Applies to establishments with 20 or more employees. Employer contributes 12% of basic+DA; employee contributes 12%.
- ECR 2.0 (Electronic Challan-cum-Return) — Monthly electronic return due by the 15th of the following month.
Penalty: Late deposit of PF contributions attracts damages of 5%–25% p.a. depending on delay period under Para 32C of the EPF Scheme.
Step-by-Step Guide
- Go to Labour & PF in the sidebar.
- Enter your employee register — UAN, name, date of joining, basic salary, and DA for each employee.
- Enter the monthly payroll — dcomply calculates PF contributions (employer + employee) automatically.
- Generate the ECR 2.0 text file — formatted exactly as required by the EPFO portal.
- Download and upload the ECR file to the EPFO Unified Portal (unifiedportal-emp.epfindia.gov.in).
- Record the challan number and payment date in dcomply.
Common Mistakes to Avoid
- Missing the 15th deadline — Even one day late triggers interest. Set a reminder for the 10th of each month to prepare the ECR.
- Including wrong UAN numbers — An incorrect UAN means the contribution is not credited to the employee's account. Verify all UANs before submission.
Frequently Asked Questions
Q: What if we have less than 20 employees?
A: EPF is not mandatory below 20 employees but you may voluntarily register. Once registered, compliance is mandatory regardless of headcount changes.