The Employees’ Provident Fund Organisation (EPFO) has issued a circular granting a further one-time extension for filing the electronic challan-cum-return (ECR) for the wage month of December 2025. Employers may now submit ECRs and make payments up to 22 January 2026 due to persistent technical difficulties. No interest or damages will be levied for filings completed within the extended period. However, the circular clarifies that if compliance is not completed by 22 January 2026, default will be reckoned from 15 January 2026, resulting in a total default period of eight days.
