tax & hr issue
1. is esi+pf share to be deducted from arrear salary (which sec.)
2. one of our employee getting salary basic 4500+hra 1000+conveyance 500, now as per revised minimum wages basic should be 6000/- can we club the amount from allowance so that his min salary will be 6000/- without any extra increment

From India, Delhi
prasad.sbr
9

Pl. refer the Chapter VIII of ESI manual regarding Contributions on wages paid for back periods (arrears of wages):

CONTRIBUTION

CHAPTER VIII



Thus, non-payment of Contributions results in payment of Penal Interest, Damages and also invites Criminal

Action Simultaneously

L 8.19 Contributions on wages paid for back periods (arrears of wages):

The question of payment of wages for back period arises in any one of the following contingencies:-

1. Sanction and payment of increment from a previous period;

2. Any increase in wages/remuneration is declared from a retrospective date as a result of wage revision

under mutual agreement with the employees’ association/union and the management;

3. Periodical increases in Dearness Allowance from a back date;

4. An award of a tribunal or a judgment of any Court; and

5. A unilateral decision by the Management effecting increase in pay.

In all the above contingencies, the liability towards payment of contribution accrues only from the month

in which the increment is sanctioned, agreement is entered in to, increase is announced, judgment is

pronounced, or decision is taken as the case may be. There is no need to pay any contribution on the

arrears pertaining to the period prior to the month of declaration/announcement/agreement as the case

may be.

From India, Pune
Community Support and Knowledge-base on business, career and organisational prospects and issues - Register and Log In to CiteHR and post your query, download formats and be part of a fostered community of professionals.





Contact Us Privacy Policy Disclaimer Terms Of Service

All rights reserved @ 2024 CiteHR ®

All Copyright And Trademarks in Posts Held By Respective Owners.