PF not deposited by employer

An employer has to remit the contributions within 15 days of the close of every month (Employees' Provident Funds Scheme, 2026, paragraph 28(3)). PF deducted from your June 2026 salary was due by 15 July 2026. A sum deducted from your wages is deemed entrusted to the employer to pay the contribution (paragraph 22(3)). Look for the month in your EPF passbook. If it is missing after the 15th, the deposit is late.

A late deposit carries damages for each month of default, as a percentage of the arrears: 0.25% for under two months, 0.50% for over two and under four months, 1% for over four months (paragraph 23). Damages cannot exceed the arrears (section 128 of the Code on Social Security 2020). The employer also owes simple interest from the due date to the day of payment, at a rate the Government notifies. We have not found that rate, so we state none. PF deducted for June 2026 and still missing on 20 November 2026 is over four months late, so damages run at 1% of the unpaid amount for each month.

Keeping the employee's share is also an offence. Failing to pay an employee's contribution that was deducted from wages is punishable with imprisonment of one to three years and a fine of ₹1 lakh, though a court may go below the minimum for adequate and special reasons (section 133 of the Code).

To complain, use EPFiGMS at epfigms.gov.in, EPFO's grievance portal, or the UMANG app under EPFO Services. You sign in with your UAN and an OTP, name the month, and cite paragraph 28(3), paragraph 23 and sections 127 and 133. You get a registration number and an SMS or email acknowledgement, and the grievance goes to the EPFO office that covers your employer. Never share your UAN, password or OTP with anyone.