Rdsyadav
Educator, Management Consultant & Trainer
Glidor
Hr Consultant
Saravanan_d_
Senior Manager - Statutory Compliance
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Hi revered seniors,

We are an organization registered under EPF and HO is in Kolkata and Corporate Office is in Guwahati.

On 9th January an employee joins our organization @ gross salary 60K per month and then left on 24th January evening after submitting a resignation with immediate effect which we have accepted.

During this period of time his BGC was going on so couldn't give him appointment letter which has a clause of leaving without serving notice period.

So technically since he was not given the appointment letter we can not ask for one month salary in lieu off from him. So we are yet not sure whether we will ask him to pay us back or we will pay him his dues for working with us for 16 days. This will be decided by our Group Head who is in Chicago now and it will take some time. The employee has also told us that he's OK in both these cases, if we ask he will pay and if we give him his dues then nothing like it. So he's cooperating.

Now my question is, if we decide that he has to pay us one month of his basic salary for leaving, do we still need to create/link his UAN for PF and what will we show in ECR while uploading it since we will not give him any salary in that case and there is no question of deducting EPF from his salary and depositing it since he's paying us back? Do we still need to deposit the employer contribution if the employee owes us money? In that case how to creat the ECR? Or, we don't need to link/create UAN at all since he owes us money and we are not paying him anything.

And if we pay him which we will decide post 8th next month (Once the Group Head is back) we will process it only on 28th February, can we deduct and deposit the PF on March then?

It would be of great help if somebody from this community helps me out as I'm very new to my job as well as in this profile.

Thanks in advance.

From India, Kolkata
If employee pays back then there is no point of deducting/paying PF. You don't need to link/generate uan if the employee is paying. If the employer is paying then you must calculate it and pay it. Paying dues as full and final doesn't affect epf rules. You should deduct and pay the epf dues on or before 15th March but if you pay on March I don't think that would be a problem. You can do that.
But take suggestions from the veterans of this community.

From India, Kolkata
So I can upload the ecr in March instead of February if we decide to pay him right? And if he pays then no UAN generation/linking is required right>?
From India, Kolkata
60 k salary ....................and you are bothered about EPF UAN generation? leave it, without UAN, as over 15k exemption can be availed
as he has already left the service, you need loads of records and data to generate UAN and pay contribution, and it should be done by 15th february or earlier, if the employer want to make his uan and pay
January month's contribution can not be paid with feb contributions


Over 15K it's exempted? But he had submitted form 11. Is there any problem that we can face in future if we don't deduct the pf in this case?
And if at all we have to deduct and pay can't we pay it in March with may be some fine? I don't know in detail, but I have heard that there is a provision for that certainly with some fine.
Please confirm. In that case we won't go with deducting pf at all.

From India, Kolkata
And most importantly he was earlier a member of EPF scheme. So aren’t we supposed to deduct and pay him the pf amount? We also have to link it with his uan. But can we do it in March?
From India, Kolkata
IF form 11 is submitted , then employer had to link his previous UAN immediately after joining, with all data required as per the portal, such as bank details, aadhaar details , pan details and mobile, (balance data is generated from his old a/c and can not be altered
do it right now, and file return of january payable in feb within due date
you can make exit of employee immediately after the ECR generation and finalize the challan


Sir, as I have told you I had talked to higher management but they said wait until 8th Feb and then they will take their own sweet time to finalize it. We'll not able to do it before March. Probably we have to pay some fine for that.
From India, Kolkata
return filing date is upto 15th february, for salary of january, and from 8th feb to 15th feb there is plenty of time
seems that for just a minor issue, management is going to withheld the whole employee's EPFO return pending for their own choice


Samir, you are forgetting one thing.
Forget about fine, you have to give it anyway. But suppose the employee joins an organization in Feb and gets his uan linked there. Then when you'll link your establishment id with the same uan in March in order to contribute in EPF his the then present employment will get de linked. And in that case how do you justify that?

From India, Bengaluru

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