Pf On Els - Pdf Download

Is is necessary to deduct PF on Earned Leaved at the time of F&F as per PF act? If 'Yes' how can we remit the same? Because now we are entering the date of relieving for the past month through ECR. We may make F&F at a later stage for a particular employee.

yes, EL encashment attracts PF.---------------------------------------------------------------
Pon

No PF deductions on EL Encashment. Leave encashment should not be taken as wages for calculation of provident fund (PF) contributions/deductions.
This is applicable since March 2008 after Supreme Court judgement in Manipal Academy for Higher Education Vs PF Commissioner.
For your reference plz go through the attached circular issued by the EPFO.
regards,
Kamal