NCP Days in PF refer to the days an employee is absent from work without available leave during a particular month resulting in no Provident Fund (PF) contributions for those days. NCP stands for Non-Contributory Period indicating the absence without leave application marked as Loss of Pay (LOP). Consequently no salary is paid these days and PF contributions are reduced accordingly. For instance if an employee is absent for 2 days without available leave those days are considered NCP days. The employer deducts the salary for these days reducing the employee’s and employer’s PF contributions. However if the employee has available leave those days are not counted as NCP days since the salary is paid for those leave days. Employers report NCP days in the EPF ECR (Electronic Challan-cum-Return) file during monthly PF returns ensuring transparent and accurate PF contribution reporting.
