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naredla chandrashekar (marketing)     17 December 2013

Pf&esi deduction at lay off period

Pl. let me know whether PF & ESI deduction is done during lay off period both from employee & employer. While the employees are being paid 50% salary during lay off period. Need your help



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 1 Replies

Kumar Doab (FIN)     17 December 2013

ESIC:

 

 

During lay off period the relationship of employer-employee is not severed and employee remains attached to the factory/establishment of the employer, and payments paid for the period of layoff are also wages for the purpose of Sec.2(22) of the ESI Act and hence contribution is payable on such payments.

 

PF: Obligation to pay EPF contributions is on the employer irrespective of the fact whether wages are paid or not to the employees.

Pf contribution during lay of, lock out etc is payable.

 

In case of any doubt you may go thru:

Kerala High Court

Employees Provident Fund ... vs P.V.Joseph, Puthenpurackal on 28 August, 2008

 

 

 

https://indiankanoon.org/doc/1768280/?type=print


Attached File : 949057253 employees provident fund ... vs p.v.joseph, puthenpurackal on 28 august, 2008.doc downloaded: 248 times

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