Employee Contribution Under PF Act

Dear all
I have a query regarding Employee contribution.An establishment comes under pf act but doesnot get itself registered. Now, if it wants to get registered, who will pay the employee contribution of past years.
Will it deduct from employees or arrange on its own or it is spared from depositing employee contribution.
Thanks and regards,

Do u have funds collected separately for previous years for PF contribution? If not, then u can start PF collection from the next payroll cycle.

We have not collected any funds for previous years. We are yet to register ourselves under pf act but this act is applicable on us for 2 years now. So, now can PF authorities ask us to deposit employee contribution for previous years also. If yes , how should we arrange it ? should we deduct from employees or make our own arrangements?

The arrears of EPF (employee's share) cannot be deducted from employees salary. Pl read para 32 . The employer is liable to register the establishment from the date from which it is employing 20 more persons.If the employer fails to do so employees are not responsible by deducting the arrears of employee's contribution from their wages.
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It is the fault of Establishment to cover under PF Act on the date of the applicability of the Act.
Since you have shown that the employees are 20 or more since two years, they have asked you to implement the Act with retrospective effect.
As such, you have to pay both contributions till date of PF order and recover the present month employees contribution from their salary and continue further.

Dear Mr.Devesh,
As rightly advised by Mr.Varghese Mathey and Mr.Gurumoorthy, and I too agree with the same. The registration under the Act is employers duty. If you want to implement by back date the both side liability should be borne of employers. In addition to this you may have to pay fine till the date of depositing your contribution. There are two options. One is you can implement prospectively the act by registering your establishment under scheme or you can implement retrospectively from back date by bearing all the liabilities. Advice is that you contact your regional PF office and seek the advice from Enforcement Officer .
Adoni Suguresh
Sr.Executive (Pers, Admin & Ind.Rels) Rtd
Labour Laws Consultant