新型コロナウイルス感染症に伴うEPFおよびESICの各種救済措置

COVID 19 has overcome all the business since March, 2020 and it is getting really hard for the business and establishments to comply with all legal compliances on time and the liquidity crunch is also hitting hard.

Factories and Establishments are required to pay wages and salary to their workers and employees for these affected periods too. With payment of salary, ESIC and EPF compliance come along.

To provide some relaxations to establishments without affecting earnings of workers, the government has come with various reliefs by EPF and ESIC during covid 19 in compliances requirement with respect to ESIC and EPF.

Also, the government has offered to contribute to EPF accounts of employees to reduce the financial burden of factories.

In this article, we have discussed all relaxations given by the central government to circumvent this epidemic.

1. Relief by Employee Provident fund during covid 19

1.1 Extension of due date of payment of PF contribution and filing ECR for March, 2020

To cope-up with the unprecedented situation of COVID 19, the Central government has allowed a grace period of 30 days (from 16^th April, 2020 to 16^th May, 2020) to file Electronic Return cum Challan (ECR) for the month of March, 2020.

In ECR filed till 15^th May, 2020, employer is required to declare actual date of disbursement of wages for the month of March, 2020 in ECR and remit the contribution and administrative/inspection charges on or before 15^th May, 2020.

Source: (No. C-I/Misc./2019-20/Vol.II/Part./9 dated 15^th April, 2020)

1.2  Revised due dates of Payment of EPF and filing of ECR

Source: No. C-I/Misc./2019-20/Vol.II/Part./9 dated 15^th April, 2020, No. C-I/Misc./2020-21/Vol.I./1112 dated 15^th May, 2020 

1.3 Reduced rate of EPF contribution from 12% to 10%

Under Atmanirbhar Bharat package, statutory rate of EPF contribution for both employer and employee has been reduced from 12% to 10%.

Reduced date of EPF is applicable for the month of May, 2020, June, 2020 and July, 2020.

Reduced rate of EPF is applicable for all class of establishments covered under EPF and MP Act, 1952 except:

• Central and State Public Sector enterprises
• Any other establishment owned or controlled by or under control of the Central Govt. or State Govt.

Reduced rate is not applicable to establishments eligible for PMGKY benefits, since the entire employees and employer contributions (totaling 24% of wages) is being contributed by the Central Government.

There is no change in the administrative charges (0.5% of EPF wages) and EDLI contributions (0.5% of wages) both payable by employer.

出典：2020年5月18日付通知

FREQUENTLY ASKED QUESTIONS - The reduction in statutory rate of EPF contributions from 12% to 10% (Dated 20 MAY 2020)

1.4  24% Contribution to EPF Account by Government

The Central Government announced Pradhan Mantri Garib Kalyan Yojana Package (PMGKY) to help the poor fight the COVID-19 pandemic.

As a part of this package, the Central government announced to deposit both employer contribution (12%) and employee contribution (12%) to EPF Account for three months-March, 2020, April, 2020 and May 2020.

Only those organizations who have employees upto 100 and 90% or more of such employees should be drawing monthly wages less than INR 15,000.

Employees eligible for contribution:

• Who are employed in any eligible establishment earning monthly wages of less than Rs.15,000/- and his UAN should be seeded with his/her Aadhaar.
• Employee contributions are received in EPF account for any period during last six months (wage months: September 2019 to February 2020).
• Contributions in ECR should have been received on monthly wage of less than Rs.15000/-

Source: Pradhan Mantri Garib Kalyan Yojana

FREQUENTLY ASKED QUESTIONS ON CENTRAL GOVT. RELIEF FOR EMPLOYEES’ AND EMPLOYERS’ CONTRIBUTION FOR THREE MONTHS TO LOW WAGE EARNING EPF MEMBERS EMPLOYED IN ESTABLISHMENTS WITH EMPLOYMENT STRENGTH UPTO ONE HUNDRED: Dated 10/04/2020

1.5 Electronic Return Cum Challan (ECR) can be filed without simultaneous payment of contribution

Earlier, payment of Contribution and administrative/inspection charges is a prerequisite for filing ECR.

However, to enable establishments to complete compliances smoothly during Lockdown, Electronic Return Cum Challan (ECR) can be filed without simultaneous payment of contribution.

ECR shall not stand lapsed and will be available for payment at future date also.

Dues may be remitted within the due date or within extended time, if any, as announced by the Central Govt. The Central government has waived any damages for delay in deposit of contribution during lockdown period.

Those entities which are eligible for PMGKY scheme, then they can file declaration for the month of March, 2020 and April, 2020 till 15^th May, 2020.

Source: FREQUENTLY ASKED QUESTIONS: ECR FILING AND PAYMENT OF CONTRIBUTIONS

1.6 Non Refundable EPF Advance to Fight COVID-19 Pandemic

In the fight against COVID-19, all factories and establishments are temporarily closed down. In this period, Employees and workers may get short of funds. Therefore, the government has allowed employees to take non-refundable EPF Advances working in establishments and factories.

Any member of EPF scheme with UAN (Universal Account Number) employed in any factory or establishment is eligible to take advances.

Refund amount is allowed for least of the following amounts:

• 基本給および調整手当の3ヶ月分、または
• EPF口座残高の70%

この引き出しは返金不要であるため、金額を返済する必要はありません。

前払い金の請求手続きもすべてオンラインで完結します。そのため、UANがAadharと紐付けられ、銀行口座および携帯電話番号のKYCがUANに登録されている従業員であれば、誰でも請求が可能です。

出典: (No. C_I/Misc./2019-20/Vol.II/Part/ 2020年3月28日付)

新型コロナウイルス感染症（COVID-19）対策としてのEPF前払いに関するよくある質問

1.7. ロックダウン期間中の拠出金納付遅延に対する罰則の免除

1952年EPF法第14B条では、期限までに拠出金を納付しなかった雇用主から損害賠償を徴収することが規定されています。

今般の感染症流行を受け、中央政府は、ロックダウン期間中の拠出金納付遅延は運営上および経済上の理由によるものであり、雇用主に悪意はないと判断しました。

したがって、ロックダウン期間中の拠出金または管理費の納付遅延については、罰則的な損害賠償を課すための手続きは開始されません。

出典: (No. C-I/Misc./2020-21/Vol.I./1112 2020年5月15日付)

2. 新型コロナウイルス感染症（COVID-19）期間中の従業員州保険公社（ESIC）による救済措置

2.1 2020年2月および3月分のESIC拠出金納付期限の延長

新型コロナウイルス感染症（COVID-19）への対応として、2020年2月および3月分のESIC拠出金納付期限が以下のように延長されました。

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出典: (No. P-11/14/Misc./1/2019-Rev. 2020年3月16日付、および2020年4月13日付通知)

詳細はこちら：ESIC料率の6.5%から4%への引き下げ

2.2 2019年10月から2020年3月までの四半期におけるESIC申告期限の延長

Due date of filing of ESIC return for the period of October, 2019 to March, 2020 has been extended till 11^th June, 2020 from 11^th May, 2020

出典: (No. P-11/12/Misc./1/2019(M)-Rev. II 2020年5月18日付)