First of all, the contribution under various welfare legislations is to be remitted on the actual earned wages and not on assumed monthly wages. For EPF, it is subject to employer's obligation on the ceiling of wages of Rs.6500. In case of leave without pay during the month, no deduction or remittance shall be effected.
Or the limit should remain same, and PF to be calculated on 6000 Rs. (being less than max. limit of Rs 6500)
My question is, if an employee has worked for 17 days and rest are unpaid leaves than in such case, whether the ceiling limit of Rs 6500 would also be reduced on pro rata basis for 17 days i.e.3564 (6500/31*17) for comparison basis assuming the establishment contributes PF on ceiling limit basis.
this ceiling of Rs 6500 per is for month. the basic or DA shall so comes down if any employee worked for 17/18 days, and contribution has to be filed accordingly.
I feel that the contribution cannot be on prorata basis for the days of work, but for the total earned wages for the month. For the give example of 17 days work, the calculation may be as under:-
A) If the salary for the period of 17 days is less than or equal to Rs.6,500, the contribution is to be paid on the total amount of salary;
B) If the salary exceeds Rs.6,500, the contribution be restricted on the wage ceiling of Rs.6,500.
However, learned seniors may please comment.
It seems that you are not reading the post carefully or you are not understanding it clearly. With regards to your query, if the employee has not worked for the full month and if it is on LOP then the Basic will be NIL so how can you contribute towards PF, please explain