X was offered salary in CTC during his Joining and X opted out from PF and ESI as he is eligible to opt out in all conditions. Since CTC is informed will X get Employer contribution of PF & ESI added to salary? Yes or No please provide with valid reasons or case law.
From the Opinion of CA's I'd found that difference amount has to be paid to the employee as CTC is mentioned. So, question is not on Employer Contribution to be added back to Salary. (For example Employee offered with 35000 CTC and Net pay is 31,250. But in this case Employee opted out from PF. So CA inform difference amount has to returned back to employee and their is no possible deduction which can be made expect Professional and IT. So it will lead to audit issue.)
In Candidate offer it was mentioned 35000 CTC. But even after opting out his Net salary is 33,050. Since, employer contribution is missing his CTC is getting reduced. As Employee has the weapon of Offer Letter. What should employer do?
From the Opinion of CA's I'd found that difference amount has to be paid to the employee as CTC is mentioned. So, question is not on Employer Contribution to be added back to Salary. (For example Employee offered with 35000 CTC and Net pay is 31,250. But in this case Employee opted out from PF. So CA inform difference amount has to returned back to employee and their is no possible deduction which can be made expect Professional and IT. So it will lead to audit issue.)
In Candidate offer it was mentioned 35000 CTC. But even after opting out his Net salary is 33,050. Since, employer contribution is missing his CTC is getting reduced. As Employee has the weapon of Offer Letter. What should employer do?