Epf and esi deduction
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
10 September 2014
as per which section ESI and Epf shall be deducted on arrear salary,which is increased .
11 September 2014
ESI and Pf deductible from arrears of salary refer to section 2(9) and 2(22) of the ACT which reproduced for your reference
Sec.2 (22) read as under
(22) "wages" means all remuneration paid or payable, in cash to an employee, if the terms of the contract of employment, express or implied, were fulfilled and includes any payment to an employee in respect of any period of authorized leave, lock-out, strike which is not illegal or lay-off and other additional remuneration, if any, paid at intervals not exceeding two months, but does not include--
(a) any contribution paid by the employer to any pension fund or provident fund, or under this Act;
(b) any travelling allowance or the value of any travelling concession;
(c) any sum paid to the person employed to defray special expenses entailed on him by the nature of his employment; or
(d) any gratuity payable on discharge.
According to above you required to deduct the ESI and PF on arrears of Salary.
Sec.2 (22) read as under
(22) "wages" means all remuneration paid or payable, in cash to an employee, if the terms of the contract of employment, express or implied, were fulfilled and includes any payment to an employee in respect of any period of authorized leave, lock-out, strike which is not illegal or lay-off and other additional remuneration, if any, paid at intervals not exceeding two months, but does not include--
(a) any contribution paid by the employer to any pension fund or provident fund, or under this Act;
(b) any travelling allowance or the value of any travelling concession;
(c) any sum paid to the person employed to defray special expenses entailed on him by the nature of his employment; or
(d) any gratuity payable on discharge.
According to above you required to deduct the ESI and PF on arrears of Salary.
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