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Employers contribution to p.f & esi

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Querist : Anonymous

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Querist : Anonymous (Querist)
10 August 2012 Sir's

I want to take provision of Employers Contribution to P.F & E.S.I for the month of March'12 paid on April'12. Is it allowable?

Need Experts advice for avoid confusion.

Thanks in advance.
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CA Navin Jain

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CA Navin Jain (Expert)
10 August 2012 yes is allowed under sec 43B.
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CA CS Amit S. Kedia

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CA CS Amit S. Kedia (Expert)
10 August 2012 There is no provision as such, it is curent liability like salary payable and PF and ESIC is also detemined at the time of pasing the entry.
No provision is made and actual liability is booked
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