What is the rate of PF to be deducted is it 12% on her basic + DA or Gross - HRA?

Dear All, I am Manjula working as HR in a company i have a doubt regarding the PF deduction for a reliever employee an employee works for 6 days a month as a reliever what is the rate of PF to be deducted is it 12% on her basic + DA or Gross - HRA amount kindly give clarification regarding this it's help me lot

Hi, Whatever PF already deducted the same process to follow on 6 days earnings.

The same rate of PF of 12% of basic + DA as is deducted from the other employees will apply for a reliever who works for a day also.

Hi Manjula,
The Provident Fund (PF) deduction is typically calculated as a percentage of an employee's Basic + Dearness Allowance (DA). The current standard rate for PF deduction in India is 12% of the employee's Basic + DA. This is the employee's contribution to the PF.

It's important to note that the employer also contributes an equal amount to the employee's PF account, making the total contribution 24% of the Basic + DA.

HRA (House Rent Allowance) is not considered for PF deduction. PF is based on the basic wages and dearness allowance, if any.

Therefore, in the case of a reliever employee working for 6 days a month, the PF deduction would still be based on 12% of their Basic + DA for those days.
PF deduction=(Basic+DA)× 12/100

Make sure to comply with the rules and regulations set by the Employees' Provident Fund Organization (EPFO) to ensure accurate and lawful deductions. If there are specific guidelines or exemptions for reliever employees in your organization, it's advisable to consult with your company's finance or legal department for further clarification.Thanks,