Is My PF Contribution Correct After 5 Days of Leave Without Pay? Let's Discuss

The PF contribution is shown as a part of my CTC. I had availed LOP for 5 days, and the salary was reduced proportionately. Even the PF contribution was reduced proportionately depending on the days worked. [12% of Gross Salary was not considered] The details are as follows:

Description

CTC Offered: Salary Paid: No. of days: 31.00 25.00
Basic: 13,595 10,964
HRA: 5,952 4,800
Special Allowance: 169 136
LTA: 380 306
Total: 20,096 16,206
PF Contribution: 1,800 1,452
ESI Contribution: 654 527
Monthly CTC: 22,550 18,185

Please clarify if the PF contribution of Rs. 1,452/- is correct.

PF Contribution on Basic Salary

The PF contribution on the basic salary should be ₹1,631 instead of ₹1,800 per month. The actual earnings for a particular month due to Loss of Pay (LOP) is ₹10,964, and the PF contribution should be ₹1,316 instead of ₹1,452 as mentioned in the post. Even when adding the special allowance, the PF deduction will not be ₹1,800. There is some anomaly in the data. If your actual basic earnings are less, the PF contribution will also be less.

S K Bandyopadhyay (Howrah, WB)
CEO-USD HR Solutions