PF Liability In Case Of Job Work Contractor With Material

Dear All,
In Manufacturing orgaisation, if a contractor carrying out Job work at Company's site, including material , how we can work out Provident Fund liabilties ?
as per my knowledge it will be 30% on the invoice raised.
Pl. provide your inputs
regards,
Vipul Rana

if have complete details of number of employees he has engaged for such job work. then you can deduct the contribution on actual labour charges paid. You need to pay monthly contribution on the payment of labour engaged in job not on material.
If you are not able to seggrigate the amount of Material & Labour Charges then generally, the Authorities assums 25% of amount of Invoice as a labour charges/or wages paid to employees and the contribution is payable on this 25% of amount, but this shall not be every months. Authorities applies this only in case of default.

Sir,
Whether it is applicable for Service contractor also,by deafault nature of work of the contract is not of permenent nature, the contractor's 2-3 nos. of labours are coming suppose 7 to 10 days a month, for job work what will be liabilities of Prinicipal employer unde the provisions of Provisions of PF Act,1952
regards,
Vipul Rana