Leave with Wages for Service Providers: How Does It Affect PF and ESI Deductions?

Dear Seniors,

Kindly let me know the leave with wages applicable for the deduction of PF and ESI for service providers.

For PF - Basic and DA Applicable.

For ESIC - Basic + DA + HRA + Any other allowance Paid = Gross Salary Payable will be applicable.

Yes, leave with wages also attracts PF and ESIC contributions.

---
This revised text corrects the spelling and grammar errors in the original message and maintains the original meaning. The paragraphs are properly formatted with a single line break between them.

Dear Manoj Kamble,

ESI will not be applicable for Leave with wages as this will be once in a year, so as per the definition of Wages under the ESI Act. PF is also not applicable as this is not his regular income.

Dear All,

Please note that the Leave Encashment Amount paid while in service or after leaving service does not attract both ESI and EPF. However, the salary paid to an employee while they are on authorized leave comes under the definition of salary attracting both ESI and EPF.

Dear sir,

Please let me know the PF deduction on Last Working Day Wages paid in the monthly salary. Also, I would like information on ESI.

Thank you,
Ashok Patil
9421309415

Dear Seniors,

Kindly let me know the leave with wages applicable for the deduction of PF and ESI for service providers in the case of being paid monthly.

Dear Ashok Patil, please elaborate on "LWW Paid in Monthly Salary." Leave with wages means an employee is entitled to wages while on leave. This is essentially the salary earned, attracting statutory deductions applicable to salary. The balance of leave at credit, for which leave encashment is paid while in service or after leaving service, does not attract EPF & ESI. Please always frame your questions properly with due application of mind for a proper reply. I also had difficulty in understanding your question.