Understanding PF Contributions During Employee Leave: What Are the Employer's Obligations?

Hi,

In May, I have contributed 12% of the employee PF share. However, from June, this employee has taken a 2-month leave. Please tell me, does the company need to deposit its 12% contribution for both the months of June and July?

If no salary is paid to the employee, you do not need to contribute to EPF contributions. If salary is being paid, you have to deduct 12% of his basic salary and the same from the employer's side to EPF. If no pay is being paid, no contributions are required to pay. When filing ECR, indicate that the employee is absent for the full month so that there are no questions raised regarding his contribution.

Thanks,