No need to pay PF on overtime because nobody merges the overtime amount into the basic amount, so that question doesn't arise. However, you must pay professional tax on all wages, including the overtime amount.
ESI is applicable to pay on overtime if it doesn't exceed your gross to 15000.
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The payment of overtime is not a part of the wages as defined under the Payment of Wages Act. It is not necessary to include OT wages in the computation of PF contribution.
If any arrears are being paid against any increase or revision of the salary structure under the definition of Wages, in such a case, PF deduction is a must but not on the arrears payment other than wages.
Adoni Suguresh
Labour Laws Consultant
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