Payment of past contributions of employees by an employer through Demand Draft: EPFO Order dated 03.04.2025
Employees Provident Fund Organisation
(MINISTRY OF LABOUR & EMPLOYMENT, GOVERNMENT OF INDIA)
Head Office
Block II, East Kidwai Nagar. New Delhi โ 110023
Ref: Compliance/DD/ Remittances/M/sLabournet Services India Pvt Ltd/2025
Date: 03.04.2025
To
All Addl.CPFC(HQ)s / ACCs, Zonal Offices
All OICs, Regional Offices
All OICs, District Offices
Subject: Payment of past contributions of employees by an employer through Demand Draft โ reg.
Madam/Sir,
References have been received from Field Offices from time to time seeking guidance in cases where the employer is not able to remit the past dues in respect of the beneficiary employees through Electronic Challan-cum-Return (ECR) but has agreed to pay the said dues through Demand Draft.
2. The matter has been examined and although the filing of the ECR and remittance of dues through internet banking should be the preferred mode of remittance, not allowing the employer to remit the employee contribution deducted from the employeesโ wages and employer contribution should be avoided.
3. It is therefore clarified that where the Officer-in-Charge of the Region is satisfied that such request is for a one-time payment of past dues and the employer is not seeking a mode other than the internet banking for the payment of future remittances, he may collect the dues in the manner as is practiced for recovery of any demand in arrear, i.e., through a Demand Draft in the name of RPFC-in-Charge of the Region and payable at the bank branch where the Regional Office concerned holds a bank account.
4. An undertaking from the employer should be obtained for verification of beneficiaries in case a claim arises.
5. Further, all out efforts should be made to collect the returns from the employer.
6. The corresponding Damages and Interest payable by the employer should be timely determined and collected from the employer in the manner already specified in the Compliance Manual.
(This issues with the approval of Competent Authority)
(Arun Kumar)
Regional PF Commissioner-I (Compliance)
COMMENTS