EPF late payment disallowance

EPF employer and employees contribution late payment disallow both part or single?

Please help.

Replies (3)
It is worth noting that Section 43B is applicable only to Employer‘s contribution and is not applicable to Employees‘ contribution .

Employees’ PF/ ESI Contribution not covered by Section 43B
Employer contribution is covered by section 36(1)(Iv) r. w. s. 43B and deduction will be allowed on deposit of the same in employees account within due date prescribed under respective law for the time being in force
similarly, employees contribution is covered by section 36(1)(va) and deduction will be allowed on deposit of the same in employees account within due date prescribed under respective law for the time being in force

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