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Provident Fund

Latest Articles


Registration Process under ESIC & EPFO

Corporate Law : Learn about EPFO & ESIC registration, applicability, and the step-by-step process for compliance. Ensure social security for your ...

May 20, 2024 1941 Views 0 comment Print

Are International Workers Provisions Under EPF & MP Act-1952 Unconstitutional?

Corporate Law : Explore the constitutionality of provisions for international workers under the EPF & MP Act-1952. Analyzing key aspects, includin...

May 17, 2024 402 Views 0 comment Print

Notable changes in EPFO contributions for financial year 2024

Corporate Law : Article explains EPFO's 2024 updates including automatic PF transfer, salary limit revisions & employer contributions. Stay compli...

April 18, 2024 30747 Views 0 comment Print

Know the Contrasts between PF and ESIC

Corporate Law : Learn the distinctions between EPF and ESIC, including eligibility, contributions, benefits, and compliance requirements. Ensure c...

April 17, 2024 1185 Views 0 comment Print

Social Security Laws- PF & ESIC

Corporate Law : Delve into the nuances of Provident Fund (PF) and Employee State Insurance Corporation (ESIC) schemes in India. Learn about eligib...

April 16, 2024 888 Views 0 comment Print


Latest News


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 1914 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 459 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 1074 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 8718 Views 0 comment Print

EPFO Vigilance Guidelines: Filing Complaints with EPFO Vigilance

Corporate Law : Learn how to file complaints with EPFO Vigilance, following CVC guidelines. Ensure genuine complaints with evidence for proper act...

August 1, 2023 1233 Views 0 comment Print


Latest Judiciary


Karnataka HC Declares Para 83 of EPF Scheme & Para 43A of Pension Scheme Unconstitutional

Corporate Law : Karnataka High Court rules in favor of employers & employees, declaring para 83 of EPF Scheme & para 43A of Pension Scheme unconst...

May 15, 2024 7221 Views 0 comment Print

Delayed payment of Employees’ Contributions to PF, No Section 36(1)(va) Deduction

Income Tax : Trimbak Konher Patil vs ITO: Bangalore ITAT decision clarifies that if employees' contributions are not paid on time as per PF Act...

May 8, 2024 846 Views 0 comment Print

No Deduction if Employees’ Contribution Not Paid to PF & ESI: Kolkata ITAT

Income Tax : Learn about the ruling by ITAT Kolkata stating no deduction can be claimed if employees' contributions deducted from salaries were...

April 16, 2024 444 Views 0 comment Print

Due Date for Section 36(1)(va) Commences with wages was payable’ & not when disbursed

Income Tax : Explore the legal dispute between Kaarya Facilities and ITO over the interpretation of Section 36(1)(va). Due date for wages under...

April 3, 2024 678 Views 1 comment Print

ITAT upholds disallowance for delayed Deposit of Employees’ PF & ESIC

Income Tax : Read the full text of the order of ITAT Pune regarding the disallowance of late deposit of Employees’ share of PF and ESIC by Ko...

March 27, 2024 537 Views 0 comment Print


Latest Notifications


SOP for Management and Regulation of EPF Exempted Establishments

Corporate Law : EPFO releases SOP for managing EPF exempted establishments, including finalized Form RM-6 for third-party audits. Ensure complianc...

July 13, 2024 279 Views 0 comment Print

EPFO SOP on functionality for Freezing / Defreezing MID/UAN/Establishment

Corporate Law : Learn about EPFO new SOP for freezing/defreezing UAN/MID/Establishment effective from June 30, 2024. Read the detailed procedure a...

July 4, 2024 309 Views 0 comment Print

EPFO Eases Claim Filing: No More Cheque Leaf Uploads

Corporate Law : EPFO introduces a new relaxation, eliminating the need to upload cheque leaf images for certain eligible cases, expediting claim s...

May 28, 2024 3795 Views 0 comment Print

EPFO Clarifies Claim Settlement Without UAN for Death Cases

Corporate Law : EPFO allows processing of physical claims without Aadhaar in death cases to avoid delays, subject to verification and approval by ...

May 17, 2024 579 Views 0 comment Print

GPF Interest Clarification: Exceeding ₹5 Lakh Limit Explained

Corporate Law : Get clarity on GPF interest exceeding 5 lakhs. Learn about revised provisions & implications for government servants' GPF subscrip...

May 2, 2024 927 Views 0 comment Print


Disallowance of late deposit of employees’ share of PF/ ESI beyond due date is justified

May 27, 2023 5001 Views 0 comment Print

ITAT Chandigarh held that late deposit of employees’ share of PF/ ESI contribution to the relevant funds beyond prescribed due date as per respective Act is liable to be disallowed.

Matter resorted to find out specification of term ‘every month’ in clause 38 of EPF scheme

May 25, 2023 2010 Views 0 comment Print

ITAT Mumbai resorted back the matter to AO with direction to find out from the relevant PF authorities about the term every month as mentioned in Clause 38 of the Employees Provident Fund Scheme (EPF Scheme).

ITAT upheld Disallowance by CPC for delayed deposit of employees’ contribution to PF/ESI

May 24, 2023 8253 Views 0 comment Print

Disallowance made by CPC on account of delayed deposit of employees’ contribution to PF/ESI u/s 36(1)(va) rws 2(24)(x) of Act u/s 143(1) of Act is correct.-ITAT Kolkata

EPF registration for a Private Limited Company

May 16, 2023 16257 Views 1 comment Print

If you’re looking to provide the best care and benefits to your employees, registering your company for Employee Provident Fund (EPF) is essential. This blog with help you in knowing all the requirements for EPF registration for a Private Limited Company, including eligibility criteria, document requirements, and understanding the significance of EPF for your private limited company.

Treatment of Income & Taxability of RPF, SPF and Gratuity Fund For Employee

May 9, 2023 9231 Views 0 comment Print

Article is aimed at providing knowledge about the treatment of RPF/Annuity/Gratuity in the hands of Employee and also discuss the treatment of income in the hands of approved recognized Provident Fund Trust/ Provident Fund to which PF Act, 1925 applies / approved Superannuation fund Trust/ Approved Gratuity Fund.

Nature, Objectives, Conditions & Approval of Trust Set-up for Employees Benefit

May 9, 2023 1995 Views 1 comment Print

Unlock the intricacies of setting up trusts for employee benefits. Dive into the nature, objectives, and conditions for trust approval by the Income Tax department. Comprehensive insights for seamless compliance.

EPFO Higher Pension Opting Scheme Last date extended till June 26, 2023

May 5, 2023 3069 Views 2 comments Print

EPFO extends the last date for the Higher Pension Opting Scheme application till June 26, 2023. Eligible members who missed the earlier deadline can apply online, enhancing their pension benefits. Learn about the eligibility criteria and the process for a higher pension under the Employees Pension Scheme (EPS) calculation formula.

Govt enable certain Labour Law Provisions with effect from 03rd May, 2023

May 3, 2023 1971 Views 0 comment Print

Effecting certain provisions of the Code on Social Security, 2020 in respect of Employees’ Provident Funds & Miscellaneous Provisions Act 1952 and EPS’ 1995 vide Notification No. S.O. 2060(E) dated 3rd May 2023 with effect from 03rd day of May, 2023. Provisions effected are as follows:- (i) sub-section (3) of section 15, in so far as […]

ITAT Mumbai upheld Addition towards PF/ESI in 143(1) proceedings

April 28, 2023 1488 Views 0 comment Print

ITAT held that if there is any incorrect claim apparent from any information in the return, then adjustment is permissible. Here in this case, once the claim of deduction as per the law in not allowable, same can be disallowed in the intimation u/s 143(1).

Treatment of Provident Funds and Gratuity in event of a CIRP

April 28, 2023 3390 Views 0 comment Print

The existing jurisprudence on the issue at hand can be analyzed from two perspectives (a). dues relating to PF and Gratuity being statutory dues of the first charge and (b). the effect of conjoint reading of Section 36 and Section 53 of IBC.

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