<span style="color: #222222;">In view of COVID-19 pandemic and to further ease the compliance procedure, the Employees Provident Fund Organization (EPFO) has made filing of Electronic-Challan cum Return (ECR) easier for business. It has  separated ECR from Payment of the statutory contributions reported in the ECR. The ECR can now onwards be filed by an employer without the need of simultaneous payment of contributions and contributions may be paid later by the employer after filing the ECR.<br />''<br />'' The change will entail convenience to the employers as well as the employees. Filing of it by the employer in time is indicative of employer's intent to comply will not therefore attract penal consequences if the dues are paid within the extended time as announced by the government.<br />''<br />''Filing of ECR in time will help in credit of employer's and employee's share of contributions totaling 24 percent of wages by Central Government in EPF accounts of low wage earners in establishments eligible under Pradhan Mantri Garib Kalyan Yojana package.</span><br />