Is It Okay for a Company to Use Different EPF Deductions for Each Branch?

Dear Sir/Madam,

A company has a branch in Bangalore and is deducting EPF based on actual basic salary. Now, they are opening a branch in Delhi and have applied for a separate code for EPF. They want to follow a restricted method of EPF calculation for the Delhi branch. Please suggest if it is acceptable to have different types of deductions under the same entity.

Under a single PAN, separate codes cannot be allotted. However, they can apply for a subcode under Section 2. They will be assigned a code with the suffix 001 under the branch. For each code allotted, they can file ECR and pay separately.

Thank you, sir.

Can we follow branch-wise different methods of EPF calculation? Bangalore on actual basic and Delhi on restricted salary of 15000 maximum. I tried to find this in the EPF act and employer FAQ but found no information. Please advise.

There is no bar to maintain both ways; the department's concern is up to 15000/- only. Anything over 15000/- is a matter between the employee and employer. If both agree to pay over 15000, then they can proceed with it.

Thank you, sir. Is there any way I can show a document to my boss? He is asking me to present a document as per the law/EPF act. Kindly help.