Pf Deduction On Leave Payment - Jpg Download

sohailnco
Hi! Everyone,This is sohail and I want to know that is PF deduction applicable on Leave payment or not? If not then can any body send me the fresh gezzette or notification of it please.Thanx.
Avika
Earlier, PF was applicable on leave encahsment as per a circular of the Labour Ministry. Now, after a ruling of the High Court, it has been withdrawn and PF is not applicable on Leave encashment.
This is for your kind information, please.
Thanks & Regards,
Avika
pon1965
Avika you are right, as per the supreme court order dated 12.03.2009, manipal academy vs CPFC case, PF is not required on leave encashment.
jeeni
PF is not deducted on leave encashment.According to ho'ble Supreme court it is not a part of wage
krmrao
Hi to all
As per the Supreme court judgment of dated 12.03.2009 and to the Provident Fund Commissioner clarification given on dated 06.07.2008, the PF not to be deducted from Leave encashment wages as it does not fall under Basic wage of the employee.
I am attaching here with the clarification given by the Regional Provident Fund Commissioner for your immediate reference and records.
Mohan Rao
Manager HR
1 Attachment(s) [Login To View]

dymanager
Hi
dear all
as ot is very correct that there will be no PF deduction on Leave encashment but
when it is been service benefit for an employee such as in case of resignation,retirement,termination. but it will be deductable when any body encahed his/her leave while he/she is in continutaion of service .
Regards
Sandy
rvprakash
DEAR ALL,
WITH REFERENCE TO THE QUESTION ON P.F. DEDUCTION ON LEAVE SALARY, THE FOLLOWING IS THE SUPREME COURT JUDGEMENT.
?Encashment of leave will not attract Provident Funds contributions since the definition of ‘basic wages’ given under the Act did not intend to include such type of payment besides that the Apex Court in Bridge & Roof Company (India) Limited has also clearly interpreted the term ‘basic wage’ hence the reliance as placed by the EPFO on the judgment of Bombay High Court has not been proper.

REFER THE FOLLOWING JUDGEMENT:
2008 LLR 443
SUPREME COURT OF INDIA
Hon’ble Dr. Arijit Pasayat, J.
Hon’ble Mr. P. Sathasivam, J.
Appeal (Civil) 1832 of 2004
Decided on 12.3.2008

Manipal Academy of Higher Education
vs.
Provident Fund Commissioner
pon1965
Hi Preethi,
Post your query in new thread. They are discussing something else and you are interfering with altogether different subject.
paliwalkc
As per the directions of Hon'ble Supreme court PF is not applicable on Leave encashment. As regard the ESI is concerned it is also not deducted on leave encashment.
Regards
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