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Pf deduction during maternity leave

Varun Bhat (Student CA IPC / IPCC) (151 Points)

19 August 2016

Hi every one,

I have a doubt regarding the deduction of PF during maternity leave.

The employee is on a maternity leave for three months and she is not covered under the ESI. (i.e the gross payable is above the ceiling limit of Rs 15,000/-). In this case should the company deduct the employee's contribution to PF and deposit it with PF authorities.

Thanks in Advance

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10 Replies

U S Sharma (glidor@gmail.com) (21063 Points)
Replied 20 August 2016

section 2 of Provident fund act

(b) “basic wages” means all emoluments which are earned by an employee while on duty or on leave or on holidays with wages in either case in accordance with the terms of the contract of employment and which are paid or payable in cash to him, but does not include-

(i) the cash value of any food concession;

(ii) any dearness allowance that is to say, all cash payments by whatever name called paid to an employee on account of a rise in the cost of living, house-rent allowance, overtime allowance, bonus, commission or any other similar allowance payable to the employee in respect of his employment or of work done in such employment;

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U S Sharma (glidor@gmail.com) (21063 Points)
Replied 20 August 2016

Leave with Pay is subject to EPF deduction

CA rahul (BCOM(H) ACA) (725 Points)
Replied 28 September 2016

Dear Member

what are the document need to be maintained under the maternity benefit act in case any employee is being granted maternity leave in a company regisitered under Delhi ROC

Regards

Rahul

U S Sharma (glidor@gmail.com) (21063 Points)
Replied 29 September 2016

the document on which the company allowed the maternity benefit is enough for the EPF purpose, its medical records where the doctor prescribes the leave , and a letter from employee seeking the above benefit with dates mentioned .