Epf calculation

Dear All,

I have two queries relating to EPF calulation. My questions are given below:-

1) Suppose working days in a co. in a particular month (say May) is 24days. An employee took 6 leaves (leaves without pay) and his basic salary is Rs. 13,000/-. My question is EPF for the m/o May is calculated on what amount i.e on 13,000 or on proportionate amount i.e 13000/24*18?

2) Suppose company pay arrears of Rs. 2000 in the m/o June. And an employee basic salary is Rs. 13,000. So, EPF for the m/o June is calculated on what amount- on 13,000 or on 15000?

I need clear explanation. Please guide me.

 

Regards 

Khushboo Goyal

Replies (1)

1) 13000 * (Total Days in Month - Leave w/o Pay)/ Total Days in Month

In your case 13000 * 25/31

2) 13000 + 2000=15000

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 20 October 2026
CA ARTICLE

AMKN & CO

Noida

CA Inter

View Details
Company
Featured 29 October 2026
Accounts Executive

Synergy Keystone

Chennai

B.Com

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details
Company
10 October 2026
Accounts Associate Level 1

Abic and Mani Chartered Accountants

Kottayam

B.Com

View Details
Company
ARTICLESHIP 17 October 2026
Articled Assistant

RRPM & Associates LLP

Chennai

CA Inter

View Details
Company
ARTICLESHIP 28 October 2026
Article assistants

Shyam S Gupta and Company

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 23 October 2026
CA Articleship / Article Assistant

M N Rao & Associates LLP

Vijayawada

CA Inter

View Details
Company
12 October 2026
AUDIT , ACCOUNTS AND TAXATION

KDSS

New Delhi

B.Com

View Details