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Provident Fund

Latest Articles


Impact of Proposed Wage Ceiling Enhancement under EPF Act

Corporate Law : Explore the potential effects of the proposed wage ceiling increase under the EPF Act on employers, employees, and provident fund ...

December 30, 2024 7842 Views 1 comment Print

High Court Rulings 2024 – Employees’ Provident Fund Act Cases & Decisions

Corporate Law : Summary of key 2024 High Court rulings under the Employees' Provident Fund Act, covering employer liabilities, deductions, and mor...

December 26, 2024 4509 Views 0 comment Print

Labour Law Updates: High Court Rulings – November 2024

Corporate Law : Key Labour law rulings in November 2024: ESI, ID Act, Provident Fund, and more across various High Courts....

December 5, 2024 4080 Views 0 comment Print

What is the formula to calculate EPS pension?

Corporate Law : Learn how to calculate EPS pension, eligibility criteria, and the different types of pensions available under the Employee Pension...

September 3, 2024 3966 Views 0 comment Print

Employees’ Provident Fund (EPF) Withdrawal Rules

Corporate Law : Understand EPF withdrawal rules, tax implications, and conditions for partial and full withdrawals in 2024. Know when and how your...

August 22, 2024 4155 Views 1 comment Print


Latest News


EPFO Simplifies PF Transfer Process for Easier Claims

Corporate Law : EPFO has streamlined the PF transfer process, eliminating employer approval for most claims, aiming to reduce turnaround time and ...

January 21, 2025 1218 Views 0 comment Print

EPFO introduces Auto claim settlement for Education, marriage & housing

Corporate Law : EPFO is revolutionizing service delivery by introducing auto-mode settlement for education, marriage, and housing claims, reducing...

May 13, 2024 2130 Views 0 comment Print

EPFO Extends Deadline for Employers: Upload Pension on Higher Wage Details

Corporate Law : EPFO grants a five-month extension to employers for uploading wage details regarding pension on higher wages. Learn about the late...

January 3, 2024 603 Views 0 comment Print

EPFO SOP on freezing/de-freezing the MID/UAN/Establishment

Corporate Law : Explore EPFO's SOP for freezing and de-freezing MIDs, UANs, and Establishments to safeguard funds, verify genuineness, and prevent...

December 27, 2023 1497 Views 0 comment Print

EPFO SOP For Inspection of Establishments

Corporate Law : Read the Standard Operating Procedure (SOP) for EPFO inspections, promoting fairness and ease of compliance while protecting worke...

August 1, 2023 10248 Views 0 comment Print


Latest Judiciary


No Addition for Delay in PF/ESIC Deposits Due to Technical Glitches: ITAT Delhi

Income Tax :  ITAT Delhi partly allowed FIL India's appeal on tax adjustments, PF contributions, and double taxation of interest on refund und...

January 25, 2025 900 Views 0 comment Print

Employer liable to pay damages for delay in transfer of EPF accumulations by Board of Trustees

Goods and Services Tax : The Calcutta High Court reviewed a writ petition from Paschim Banga Gramin Bank, challenging a Section 14B order under the Employe...

January 5, 2025 606 Views 0 comment Print

EPF Appellate Tribunal Can Stay Orders Passed by Authorities Under EPF Act

Corporate Law : Allahabad High Court dismisses Patton Logistics' petition challenging EPF Appellate Tribunal's stay order, emphasizing the tribuna...

January 3, 2025 423 Views 0 comment Print

Employer Must Pre-Deposit 75% of Assessed EPF Amount Under Section 7A to Admit Appeal

Corporate Law : Learn about the Allahabad High Court's dismissal of Shrasty Computer Solutions' appeal against the EPFO due to the expired limitat...

January 3, 2025 228 Views 0 comment Print

EPF Act Not Applicable to Govt Employees with Superior Benefits: MP HC

Corporate Law : Madhya Pradesh High Court ruled on EPF Act applicability to employees of aided schools, emphasizing compliance with central laws o...

January 3, 2025 924 Views 0 comment Print


Latest Notifications


EPFO Clarifications on Pension for Higher Wages Cases

Corporate Law : EPFO clarifies policies on pension computation, trust rules, arrears, and damages in higher wages cases per Ministry of Labour & E...

January 18, 2025 2769 Views 1 comment Print

Implementation of Centralised Pension Payment System (CPPS)

Corporate Law : EPFO centralises pension disbursement through CPPS. Claims processed with any bank across India. Instructions for smooth pension c...

January 17, 2025 489 Views 0 comment Print

EPFO Launches Data Capture for Non-EPS Members

Corporate Law : EPFO deploys functionality for capturing data of Non-EPS members. UAN generation and activation mandatory for all P.F. Trust membe...

January 17, 2025 378 Views 0 comment Print

EPFO Facility to Delink Erroneous Member IDs from UAN

Corporate Law : EPFO introduces a delinking facility for erroneous Member IDs from UAN. Follow steps via unified portal to correct linked details....

January 17, 2025 8151 Views 1 comment Print

Simplification of EPFO Joint Declaration Process

Corporate Law : EPFO introduces a streamlined process for joint declaration updates, including UAN, Aadhaar validation, and document submission vi...

January 16, 2025 1719 Views 0 comment Print


Delayed payment in respect of employees contribution to PF & ESI is not allowable

November 27, 2022 7260 Views 0 comment Print

BBG Metal Syndicate Pvt Ltd Vs DCIT (ITAT Cuttack) Admittedly, the Hon’ble Supreme Court in the case of Checkmate Services Pvt Ltd(supra) has categorically held that the employees contribution to PF and ESI to the extent it is not paid within due date prescribed under the PF Act, is not allowable u/s.36(1)(va) of the Act. […]

Delayed Deposit of EPF & ESI- Whether Allowable

November 27, 2022 37272 Views 2 comments Print

After the decision of SC in Check mate Services Pvt. Ltd. vs. CIT order dated 12.10.22, the legal position is now settled that the delayed deposit of employees contribution shall be held as deemed income u/s. 2(24) of the income tax act.

PF/ESI/EPF paid before filing return of income allowable

November 25, 2022 3183 Views 0 comment Print

PCIT Vs Pro Interactive Service (India) Pvt. Ltd (Delhi High Court) In view of the judgments of the Division Bench of Delhi High Court in Commissioner of Income-Tax versus Aimil Limited, (2010) 321 ITR 508 (Del) the issue is covered against the Revenue and, therefore, no substantial question of law arises for consideration in this […]

ITAT allowed deduction of PF/ESI/EPF deposited late but paid before ITR filing

November 25, 2022 3306 Views 0 comment Print

Ajashy Engineering Sales Pvt. Ltd. Vs ITO (ITAT Delhi) ITAT held that AO was not justified in denying the deduction claimed by the assessee on account of late deposit of PF/ESI/EPF, albeit before filing the return of income. Admittedly in the matter, the Revenue had not contended that the assessee has deposited the contribution after […]

Interim relief granted to workers is covered within the purview of basic wages

November 21, 2022 3204 Views 0 comment Print

Kerala High Court held that interim relief granted to the workers at 20% of the wages of the works will come within the purview of the definition of basic wages as mentioned in Section 2(b) of the the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952.

Rs. 5 Lakh Ceiling on subscription to GPF in a financial year

November 10, 2022 7704 Views 0 comment Print

Sum of the monthly subscription by a subscriber under the GPF during a financial years together with the amount of arrear subscriptions deposited in that financial year shall not exceed the threshold limit of Rupees Five Lakh.

EPF will be applicable even when wages are paid to employee via contractor

November 2, 2022 7311 Views 0 comment Print

Karnataka High Court held that any person who is paid wages by the employer would become an employee under the EPF Act whether the said payment is done directly or through a contractor and accordingly EPF would be applicable.

Multiple rejections of same PF claims for different reasons of rejections

October 28, 2022 1473 Views 0 comment Print

EPFO, HEAD OFFICE MINISTRY OF LABOUR & EMPLOYMENT, GOVERNMENT OF INDIA 14, BHIKAIJI CAMA PLACE, NEW DELHI 110066 www.epfindia.gov.in No: WSU/2022/195/Vigilance Matters/Multiple Rejections (E-53936) Date: 28.10.2022 To, All ACC-HQs Zones, All ACCs (Zones), All RPFCs & In Charge of Regions, All OICs of SROs Sub: Multiple rejections of same PF claims for different reasons of rejections-regarding […]

Employees’ contribution to EPF allowable, if paid before due date of return

October 16, 2022 1452 Views 0 comment Print

CIT, Udaipur Vs Udaipur Dugdh Utpadak Sahakari Sangh Limited (Rajasthan High Court) While completing the assessment under Section 143(3) of the Income Tax Act, 1961  the Assessing Officer (AO) noticed that the assessee had deposited payment of Rs.14,60,412/- in the PF fund and Rs.973/- in the ESI fund with delay that is the said payments […]

Ceiling of Rs. 5 Lakh on subscription to GPF in a financial year

October 16, 2022 1905 Views 1 comment Print

Monthly subscription by a subscriber under GPF during a financial years together with amount of arrear subscriptions deposited shall not exceed Rupees Five Lakh

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