Practical issue in pf act

After Proper Modification:-

Provision under the PF Act

‘Chapter: Contributions

Principal employer to pay contributions in the first instance

(1) The principal employer shall pay in respect of every employee, whether directly employed by him or by or through an immediate employer, both the employer’s contribution and the employee’s contribution.

(2) Notwithstanding anything contained in any other enactment but subject to the provisions of this Act and the regulations, if any, made thereunder, the principal employer shall, in the case of an employee directly employed by him (not being an exempted employee), be entitled to recover from the employee the employee’s contribution by deduction from his wages and not otherwise’ …….

(4) Any sum deducted by the principal employer from wages under this Act shall be deemed to have been entrusted to him by the employee for the purpose of paying the contribution in respect of which it was deducted.

(5) The principal employer shall bear the expenses of remitting the contributions to the Corporation.

In  respect of employees employed by or through a contractor, the contractor 

Pls further clarify

Who will deposit the PF due and submit the return to pf Authority,  labour contractor (or say man power supplier) or the principal employer (to whom labour is supplied by contractor)

Originally posted by : Arun Agrawal
	Pls further clarify Who will deposit the PF due and submit the return to pf Authority,  labour contractor (or say man power supplier) or the principal employer (to whom labour is supplied by contractor)

Its Liablity of Principle Employer

Thank you for resolving the problem. Finally I conclude that, the approach of depositing the PF contribution and submitting the return by Labour contractor is not justifiable as per PF Act.