PF /Provident Fund/ESIC rule for Freelancer-Professional Services Provider (Tax deducted under Section 94 J)

trapti-varshney
Hi All,
Please suggest us the PF/ ESIC rule for Freelancer-Professional Services Provider (Tax deducted under Section 94 J) who are working on our payroll at client side on per day basis.They work 1 day or 2days or 7 days or as per client requirements.
They are liable for PF contribution?
Regards
Trapti
Glidor
when the gross payment is going to be over 30000/- per year, TDS is applicable @ 10% under section 194J ( professional service)
However the receiptnt can claim the TDS deducted by filing ITR3 from department, to file the claim obtain form 16A from deductor
Shailesh Parikh_HR Pro
Dear Trapti
If the employee.person does not draw "wages" PF and ESIC will not be attracted.
Shailesh Parikh
99 98 97 10 65
Vadodara
trapti-varshney
Thanks for your reply.
Yes I am agreed with Usha ji but we are following the same but I just want to know we are going to take PF and ESIC code number ,the PF or ESIC will be applicable for them as well or not as I talked to few CAs but they have created confusion regarding PF or ESIC to Freelancers
Glidor
contract workers are not regular employees, they are getting for their "allocated job" and not for duty, like CA or inspection agencies, as they are working for more than one establishment at a single time, it is their professional skill fees
Wage and Salary earners are eligible for ESIC/EPF
If you are knowledgeable about any fact, resource or experience related to this topic - please add your views. For articles and copyrighted material please only cite the original source link. Each contribution will make this page a resource useful for everyone. Join To Contribute