The Kolkata High Court vide its Judgment dated May 28, 2001, in the case of Kanoi Paper & Industries Ltd. vs Asstt. Cit has given its decision that the due date for payment of EPF contribution is 15 days from the end of the month in which salary is paid to the employees and not 15 days from the end of the month in which wage was due.

For example, the salary for the month of March, 2012 is paid on 4th April 2012. Then the due date for filing the contribution is not April 15, but it is May 15.

The relevant portion of the judgment (attached in pdf) is pasted below:

"Clause 38 of the Employees' Provident Fund Scheme, 1952, fixes the time limit for making payment in respect of contribution to the provident fund to be 15 days from the close of the month concerned. However, the issue here is whether the "month" should be considered to be the month to which the wages relates or the month in which the actual disbursement of the wages is made, we are of the considered opinion that the expression "month" should mean here the month during which the wages/salary is actually disbursed irrespective of month to which the same relates....If for some reason or other the payment of salary for a particular month be held up for considerable period of time it cannot be said that the employer would be liable to make payments in respect of the "employer's" as well as "employees" contribution in respect of wages for such period within a period of 15 days from the close of the month to which the wages relates. On the other hand, in our view, most appropriate interpretation would be that the employer would be at liberty to make payment of the contribution concerned within 15 days (subject however to the further grace period) from the end of the month during which the disbursement of the salary is actually made and the contribution of the, provident fund are, thus, generated, inasmuch as, the provision relating to the disallowance of such contribution on account of delay is rather an artificial provision.

From India, Bangalore

Attached Files
File Type: pdf Kanoi_Paper_&_Industries_Ltd._vs_Asstt._Cit_on_28_May,_2001.pdf (88.3 KB, 656 views)

Dear All,
This info. shared by Mr. embar.thiru is a Truly Very Useful One. Plz do go thro it dear all. Tnxs A Lot for sharing the same @ embar.thiru. Keep sharing such useful ones even in the future.
Regards to all.
Mody Harish M.
BPP Co-ordinator,
KGK Diamonds (I) Group,
(+91 97236 96738.)

From India, Surat
Thank for your valuable sharing.
But there is one doubt, since it is judgement of May 2001. Whether there are any changes or notifications made by
the under PF act. ?
Because it is a general practice of our Govt. that any judgment goes against the Govt. then they make changes
in the act.
Hence it is needed to be confirm whether this stand is still in exhistance / applicable.
Pramod Thakar

From India, Pune
Thanks for your valuable information. But, PF authorities are mentioning that if March, 2012 salary is paid on 4th April, 2012, then the due date of EPF Contribution will be 15th of April, 2012 and not 15th May, 2012. This has confirmed with PF office, Pune. Hence, once again confirm with PF authorities.
From India, Pune
Dear Mr. Ambar Thiru,
Good Job, having the judgement. I think that it will not in used as per EPF Act. The Dues month is the Salary Paid Month. i.e. If we are making Salary for 03 2012 in 04 2012, then Challan Payment last date is 15.04.2012. As the EPF Act.

From India, Surat
Mr. DRKumar is absolutely right. there is some miss understanding. If we are paying the Due of Mar 2012 on 15 July 2012 then what about Interest ?
From India, Surat
Hi Arihant,
About your query and according PF CHAPTER V,PARA 32 A at page 45 If Where an employer makes default in the payment of any contribution in this behalf, may recover from the employer by way of penalty,
damages at the rates given below:—
Period of default Rate of damages (% of arrears per annum)
(a) Less than two months - 17 %
(b) Two months and above but less than four months - 22 %
(c) Four months and above but less than six months - 27 %
(d) Six months and above 37
according this rate we can not submit before or advance if concern Deptt. send to notice to submit than we can reply and submit.
also go through Attachment

From India, Calcutta

Attached Files
File Type: pdf www.epfindia.com_EPF intrest and damage rate.pdf (474.0 KB, 601 views)

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