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Provident fund

Tax queries 1726 views 16 replies

as you have asked for excess contribution from employer in any month, ( deemed that employee is also contributing the excess contribution), such can be paid if the chaaan /ECR is still pending for said month, provided that such excess contribution has to be continue in future, 

if any contributin is left unpaid then same can be added in current month as "arrear" and would be paid with current month, provided the same is accounted properly.

as under payment of wages act 1936, wages can not be reduced without appropriate reason and without concent of employee, so mere one month can not be increased or decreased.

 

put specific reason for doing so, to achive an appropriate solution to the query.

Could you please just tell the section where it has been mentioned that employer can not make excess contribution in the PF of its employee in any one past month?

Thanks


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