Pf Deduction On Overtime - Pdf Download

Dear
P.F. inspector require and asking u about the OT p.f . He can do it because he is doing inspection as per factory act 1948 sec 64 ( Power to make rules ) sub sec.4 that we can take OT from a worker 50hrs in a quarter. So if you takes OT more then permission then u r liable to pay P.F on excess amount Otherwise u r not liable to pay P.F. on OT..

No need to pay EPF on OT wages as per Act. If he demands to pay, then request him to given in writing. No officer will give like that in writing but careful about the double wages rule for OT as per your record.
Thanks
Senthil

Dear Soni,
This is not a matter of payment of overtime, by cash or cheque, not applicable in overtime.
Regards
Ajay Sharma

Hi
pf deduction is not required on over time wages
already employer may pay double amount to the employee under ots.
Again not reuired to deduct and remit the pf contributions.
Khs

If you are preparing ot register Sapratly, then you can't deposit any amount for PF on OT and you can fight gains matter.

Mr. Sunil
I herewith attached the explanation about wages in PF act, Kindly go through that u will get clear idea about the basic wage and PF contribution.
Regards
Sudharshanan

Pf wages is basic , da , retainer ship and food value of connection other than this nothing to attract for pf contribution . Ot only attract for esi contribution.
S s rawat

Hi,
As per PF act PF is not applicable in Overtime, even government release some Official gazzette on it, you can search it.

Dear Rawat Sir,
Request you to please explain why and how OT attract ESI contribution.
Since OT is not a regular pay for an employee there may be time he will be going out of the limt for some time and again falling back ... It is mentioned on ESIC website under FAQ ... Please refer and suggest.
Regards

The definition of ‘Basic Wages’ has been defined under Section

2(b) of the EPF & MP Act, 1952 as below:

Section 2(b) “basic wages” means all emoluments which are earned by an employee

while on duty or on leave or on holidays with wages in either case in accordance

with the terms of the contract of employment and which are paid or payable in cash

to him, but does not include

i. the cash value of any food concession;

ii. any dearness allowance (that is to say, all cash payments by whatever name

called paid to an employee on account of a rise in the cost of living), houserent allowance, overtime allowance, bonus, commission or any other

similar allowance payable to the employee in respect of his employment or

of work done in such employment;

iii. any presents made by the employer;

SO its pretty evident that over time is not included whetehr shown in salary sheet or not..

further refer to the link given below with detailed case laws..

http://www.epfochennai.tn.nic.in/pdf/RO_basicwages.pdf

Hope it servers your purpose.

Thanks & Regards,

Harshal Jain

Assistant Manager (HR)