Understanding PF Calculation: Are Extra Working Days Beyond 31 Counted?

Understanding PF Calculation Days

Can anyone help me understand how the actual number of days for PF calculation is determined? Is PF calculated for additional working hours or duties performed beyond the standard 31 days of work? For example, if a person has worked night shifts in addition to the regular monthly work without taking any leave, how is this factored in?

For instance, can PF be calculated for 33 days if a person has worked all 31 days in October without taking any leave and has also completed 2 night shifts on top of the regular workdays?

Thanks and regards,
hrstrategist

As per the Wages Act, the working days cannot exceed the calendar days. Any payment over this limit would be considered as "overtime wages," which are included in ESIC but excluded in EPFO.

Thank you.

You can process 30/31 days' salary, and the rest can be added as overtime, which will be entitled to ESIC deductions, not for PF.

Dear Friend,

With reference to your query, this is to inform you that as per the Shop & Establishment Act, Overtime (OT) is not applicable for PF calculation.

Suman Dasgupta
9073073229

How can you show an employee worked beyond 31 days?

If an employee works for more than 8 hours a day, the excess time is considered as overtime (OT). Each state has its own set of rules for engaging employees in OT, with a maximum number of hours allowed. Anything exceeding the regular wages can be recorded as OT, and you can be exempt from the Provident Fund (PF).

Additional days are treated as overtime (OT) and do not fall under the Provident Fund (PF) category.