we file returns like PF , ESIC etc...but these all are filed and shown in salary return..and also are filed separately by employers... my question is why gratuity, leave encashment returns are not filed separately??
There is no legal requirement to file gratuity and leave encashment returns.
where as there is statutory obligation on employer to file PF and ESI monthly returns. because here employer and employee should contribute to PF and ESI monthly. and to know whether they are following this statutory requirement regularly or not i.e. whether employer paying his and employee contributions to PF and ESI funds regularly or not they may kept this filing requirement. here employee contribution also there in PF and ESI may be that could be the reason to file PF and ESI returns.
where as gratuity will be payable to employee as and he completed 5 years of continuous services. here there is no monthly contributions by both of them hence there will be no requirement.