Can We File Revised ECR2 - Missed Month In Error

Dear Seniors,

By mistake, I mentioned January 2017 instead of December 2016 in ECR2 for December 2016. The same is filed with PF authorities, and payment has also been made. Now, I received a gentle reminder to pay remittance for December 2016. Can I file a revised ECR2 for December 2016? Please guide me.

If both the values are the same, then do it. If the values are different, then adjust the same in February 2017 ECR (as January 2017 is already filed by error).

Dear Mr. Sharmaji,

Thank you for your suggestion. Some employees' salaries for the month of Dec. 2016 are less than what they received in Jan. 2017, while some are more. If I file ECR for January again, there is no provision for adjusting the amount already paid as an advance.

Please guide me on how to adjust the same while making online payments.

In a nutshell, try to understand that December 2016 and January 2017 both have 31 days. You have already filed the December return but named it as January 2017. Therefore, file the January return named as December 2017. Under annual computation, the math will balance.

Another way is to visit the EPFO regional office and submit a request to credit the filed ECR as December 2016. However, this will take its own time.

Dear All,

1. If any employee does not complete the notice period, can the employer hold his PF money if he refuses to transfer or sign the PF withdrawal forms?
2. In case of any property damage or misconduct, can the employer refuse to process the PF amount?

Please guide.

@vashishtha, is it really under the control of the employer to withhold the EPF of the employee? If the employer is refusing the PF endorsement, they are just denting their own image. They can negotiate with the employee regarding the notice period, but in a very practical mode, they cannot put any barrier to the EPF account of the employee. The employee can get a transfer with the signature of the present employer.

Dear all,

If by mistake ECR for December 16 is prepared and posted in January 17 and also stands duly paid, please note that if the contributions are the same, then no matter; you can remit another ECR for December 16. Otherwise, you have to prepare a fresh ECR for both the months in soft and a request letter to RO/SRO concerned requesting them to rectify the same at their end by inserting the revised ECR.

P K Sharma

Dear all,

No employer can refuse to sign the EPF withdrawal or transfer document of any employee, even if the employee has committed misconduct or damage to property that has been duly proven in a domestic inquiry. Moreover, these accumulations cannot be attached under any decree or orders of any court in respect of any debts or liabilities incurred by the member.

P. K. Sharma