EPFO has introduced a revamped Electronic Challan-cum-Return (ECR) system applicable from the wage month of September 2025.

The revamped ECR introduces segregation of return and payment processes, system-based validations, auto-calculation of damages (Section 14B) and interest (Section 7Q), mandatory payment of 7Q interest with contributions, and revision of ECRs under specified conditions. Filing will now be chronological on a month-wise basis.

Employers can file returns under three categories – Regular (for current month), Supplementary (for new employees not included earlier), and Revised (for correcting wage or contribution details). Payments can be made through full challan, partial contributions, or directly for administrative, inspection, interest, and damages charges.

Transitional relaxations allow filing returns for only a subset of employees for the first four months, after which strict validation will be enforced. Additional system checks ensure no remittances to EPS after age 58 unless deferred pension is opted, and prevent pension contributions for post–September 2014 joiners with wages above ₹15,000.

Employers are advised to update employee exits promptly, ensure compliance with EPS eligibility, and disseminate the process and user manual to establishments, employer associations, and unions.