What are NCP days in ECR?

Non-contributory period days: days in the month for which the member received no wages, usually loss-of-pay days.

Is PF compulsory on wages above ₹25,000?

Contribution is compulsory on wages up to the ₹25,000 ceiling from 17 September 2026. Contribution above the ceiling is optional, by joint choice.

Is the consultation really free?

Yes. The consultation and case assessment are free, with no obligation. If you decide to go ahead, there is still nothing to pay upfront: FundRaksha Legal charges 30% only on the amount actually recovered. Court fees, if a matter goes to court, are borne by the client.

Are there any upfront fees?

No. FundRaksha Legal charges a 30% success fee, only on the amount actually recovered. If nothing is recovered, there is no success fee. Court fees, if any, are borne by you and told to you upfront.

How fast does my case start?

Within 24 hours of receiving your complete documents, a dedicated advocate is assigned and the legal notice is sent as an e-notice, followed by registered post.

Do most cases go to court?

No. About 60% of our cases settle before anything is filed, through the notice, negotiation and a payment plan. The rest go to MSME Samadhaan, a Section 138 complaint, a civil suit or arbitration, handled by the same advocate.

Do you work with businesses anywhere in India?

Yes. Notices, filings and follow-ups are handled digitally, and advocates appear wherever the matter is heard. FundRaksha works with suppliers, manufacturers, traders, distributors and service businesses in every state.

Free format

PF ECR format explained

The ECR (electronic challan cum return) is the monthly file an employer uploads on the EPFO unified portal. It lists every member's wages and contributions, and the portal turns it into the challan you pay. Getting the wage columns right is most of the job.

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Short answer

The ECR is a text file with one line per member: UAN, member name, gross wages, EPF wages, EPS wages, EDLI wages, EPF contribution (employee share), EPS contribution, EPF-EPS difference (employer EPF share), NCP days (non-contributory days) and refund of advances, separated by #~#. Upload it and pay the generated challan within 15 days of the end of the month (by the 15th), as paragraph 38 of the EPF Scheme, 1952 requires. From 17 September 2026 the PF wage ceiling is ₹25,000.

ECR format (one line per member)

ECR text file layout

ECR FILE: [ESTABLISHMENT CODE]   Wage month: [OCTOBER 2026]
Field order (separator #~#):
1 UAN | 2 Member name | 3 Gross wages | 4 EPF wages | 5 EPS wages | 6 EDLI wages |
7 EPF contribution (employee, 12%) | 8 EPS contribution (employer, 8.33%) |
9 EPF-EPS difference (employer EPF share) | 10 NCP days | 11 Refund of advances

Example lines (whole rupees):
100XXXXXXXX1#~#RAVI KUMAR#~#22580#~#13548#~#13548#~#13548#~#1626#~#1129#~#497#~#3#~#0
100XXXXXXXX2#~#SUNITA DEVI#~#32000#~#25000#~#[EPS WAGES]#~#25000#~#3000#~#[EPS]#~#[DIFF]#~#0#~#0

Check before upload:
- EPF wages <= ceiling (Rs. 25,000 from 17/09/2026) unless joint option for higher wages
- Field 7 = ROUND(EPF wages x 12%)
- Field 8 = ROUND(EPS wages x 8.33%); members aged 58+ or not eligible for EPS: 0
- Field 9 = Field 7 - Field 8
- NCP days = days without wages (loss of pay) in the month

Ravi's line matches the salary register: ₹22,580 gross, ₹13,548 PF wages, ₹1,626 employee share, employer share ₹1,626 split as EPS ₹1,129 and EPF ₹497, three NCP days.

Filing steps

Finalise the month's payroll and freeze PF wages and NCP days from the muster roll.
Generate the ECR text file from payroll or the EPFO template, and validate it on the portal.
Upload, verify the summary, and generate the Temporary Return Reference Number (TRRN) challan.
Pay online by the 15th of the next month. Late payment attracts interest and damages under the PF law.
Download the challan receipt and keep it with the month's payroll.

Common ECR errors

Wrong ceiling for the month: use ₹15,000 for wage months before 17 September 2026 and ₹25,000 after. The EPFO FAQs explain how September 2026 is split.
PF on gross: only basic, DA and retaining allowance are PF wages, but if excluded allowances exceed 50% of total pay the excess is added back under the Code on Social Security.
EPS for ineligible members: members over 58 and some new joiners above the ceiling get no EPS share; the full employer 12% goes to EPF.
UAN not activated or KYC not seeded: the line is rejected; fix it before the 15th.

ECR without retyping

FundRaksha HR creates the ECR file from each payroll run with the correct ceiling and NCP days. Check any single figure with the PF calculator. For ESI, see the ESI challan format.

Sources

Last reviewed: 2026-10-21. Information for Indian businesses; not legal advice.

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A review of your invoices, purchase orders, delivery proof and the buyer’s replies
An honest assessment of recovery chances and the right route: reminders, legal notice, MSME Samadhaan, Section 138 or a civil suit
A realistic timeline and the exact cost: nothing upfront, a success fee only on recovery
A dedicated advocate assigned within 24 hours if you decide to proceed

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Keep these ready

The unpaid invoice(s) and payment terms
Purchase order, delivery challan, e-way bill or proof of service
Messages, emails or letters about the payment
For a bounced cheque: the cheque and the bank return memo

No recovery, no fee. Court fees, if any, are borne by the client and told upfront.

FAQ

Questions, answered

Within 15 days of the end of the wage month, so the 15th of the following month. The earlier five-day grace period was withdrawn in 2016.

This page is general information for Indian businesses, not legal advice for your specific case. Laws, rates and procedures change; speak to an advocate before acting. FundRaksha LegalTech Pvt Ltd is a technology company; legal work is carried out by enrolled advocates.