Managing EPF Deductions for Employee on Fixed-Term Contract Post-Retirement

Dear Seniors, I am working in a company in Kolkata as HR. One of our employees, whose monthly gross salary was Rs. 10,000, retired from services in April 2015. He is 62 years old. Now, after settling his full and final dues and after a gap of 2 months, our company wants to rehire the employee as a fixed-term contract employee for one year. We will be making a one-year contract with him effective from July 2015. The employee has also settled his PF account.

Now, my question is, since we are providing the employee with the same salary, should we deduct PF again? We will be deducting ESIC & PTAX.

Kindly suggest.

Regards,
S Mitro

After retirement, the EPF Act will not apply, and hence do not deduct EPF. For Professional Tax (PT), you can check with your local taluk office.