Pf & Esi Deduction On Arrears Wages? - PDF Download

dear manish
i know that esic not deduct from arrear but that amount we can not book in balance sheet.
other wise in esic inspection you face the problem for arrear amount.

Dear Prasad,
well said !
but there must be some rule/judgement or anything else which specifically proves that Arrear Paid on Revision of wages are "WAGE" or "other additional remuneration, if any,"
It is clear in the act that any wage Paid or Payable whose interval is not exceeding 2 months is a wage.
I think "OR Payable" is enough for the justification that Arrear on Wages are "Wages"
We cannot take the plea that Arrear on wages are Paid once in a year due to revision of min. wages or increment and thus the interval condition save us from paying the ESI amount!!!
but the question now arises is: if govt. wants to revise the min. wages from 5 months back, Should we as an employer liable to pay ESI on those increase wages as the time period in question is more than 2 months and this is not the mistake of employer???
Seniors Pls. reply!!
regards
Manish

Dear All,
Please find the attached document which clear your all query.

Dear Amit,
Can you kindly upload complete Employer's Guide.......
Really it will be very helpful to all ......
Earlier we too were asked to deposit contribution on arrears wherever current contribution period was concerned, it means if there is rise in any period, you were asked to deposit the contribution where Returns were to be filed, as because Employees were getting the benefit of it for the same contribution period.
Regards

Dear Prasad,
I agree with you as arrears is just a part of salary which was not paid to the employee on time no other funda is applicable to this.

Hi,
Please visit ESI Contributions | Contributions for arrears of wages to know the instructions of the ESI Corporation for the purpose.
As far as EPF contribution is concerned, you have to deduct the contribution on the arrears of wages subject to the condition of employer contribution on wages of Rs.6500 (including the wages of the month for which arrears are being paid). If the contribution was already paid on Rs.6,500 earlier, no additional contribution is payable.
Best of luck.

Dear Mr. Manish jee,
I too agree with your view. As mentioned by you "OR Payable" is enough for the justification that Arrear on Wages are "Wages"
Here the logic is Benefit period against Contribution period
Employee will get benefit based on Contributions paid during certain period I.e. April to Sept & Oct to March
After completion of benefit period, even if we release arrears then there is no use as corresponding benefit period is over
prasad sbr

Dear Sir,
I am working with an NGO(Charitable Organization) for a few years. Our staff strength is 60. Our Organization is not registered with ESIC so far. Is it mandatory for this Organization to register with ESIC? And if we apply for ESIC Registration now, will we be asked to pay the contributions for the back period upto the time of formation of the NGO? Please clarify?
Vijay

Dear sir

One employee salary 20000 in January month,he got increment to 2500 total 22500

But the increment salary not paid in January month
Deducted ESIC 150rs on 20000

Now this month march we are paying arrears 2500 salary for January and February month salary

Now i need to pay January ESI contribution 22500 ?

How much esi i need to pay this month he is not eligible for esi

January and February month how much i need to on arrears 2500+2500 salary

Please suggest

Thank you

Malleshwar
9533377561

Hai,,,

My self Raghu, I am a HR in Manufacturing company. i have one doubt that is....
in esi, employee contribution 0.75% and employer contribution 3.25, before that is to be employee contribution 1.75%, employer contribution 4.75%, but i need before these two of these kindly let me know if any one knew it.