EPF Contributions on Leave Without Pay: Key Rulings

MOHD ABDUL KARIM ABDULLAH & ORS vs LEMBAGA KUMPULAN WANG SIMPANAN PEKERJA

It is not open to the courts to stultify, vary or whittle down the clear provisions promulgated by Parliament in relation to liability for EPF contributions, by construing judgments in manner which is not consonant with the EPF Act. ... during such period in which contributions were liable to be paid, as the case may be, shall together with the company, firm or association of persons liable to pay the said contributions, be jointly ....

MOHD ABDUL KARIM ABDULLAH & ORS vs LEMBAGA KUMPULAN WANG SIMPANAN PEKERJA

It is not open to the courts to stultify, vary or whittle down the clear provisions promulgated by Parliament in relation to liability for EPF contributions, by construing judgments in manner which is not consonant with the EPF Act. ... association during such period in which contributions were liable to be paid, as the case may be, shall together with the company, firm or association of persons liable to pay the said contributions,....

MOHD ABDUL KARIM ABDULLAH & ORS vs LEMBAGA KUMPULAN WANG SIMPANAN PEKERJA

It is not open to the courts to stultify, vary or whittle down the clear provisions promulgated by Parliament in relation to liability for EPF contributions, by construing judgments in manner which is not consonant with the EPF Act. ... association during such period in which contributions were liable to be paid, as the case may be, shall together with the company, firm or association of persons liable to pay the said contributions,....

Checkmate Services Pvt. Ltd. VS Commissioner of Income Tax - 2022 Supreme(SC) 1041

The decisions of the other High Courts, holding to the contrary, do not lay down the correct law. For these reasons, this court does not find any reason to interfere with the impugned judgment. The appeals are accordingly dismissed. ... amounts for long periods. ... Time for payment of contribution - An employer who is liable to pay contributions in respect of any employee shall pay those contributions within 21 days of the last da....

Chief Provident Fund Commissioner VS Alok Kumar Agarwal - 2023 Supreme(Del) 3266

Learned Single Judge vide the impugned Judgment discussed the rigors of paragraph 60(6) and paragraph 72(6) of the `EPF Scheme' and after holding that the Judgments relied upon by the appellant/petitioner delivered by the learned Single Judge of the Hon'ble Punjab and Haryana High Court in Jagdish ... in the alternative without prejudice. ... Without further ado, the learned Single Judge committed no error in finding that sub paragraph (6) to 60 of the EPF Scheme was initially introduc....

Lalit Kumar Sehgal vs M/o Labour - 2024 Supreme(Online)(CAT) 2167

It is not disputed that the prerequisite of drawing pension from a contributory pension fund is to have . Employees' Pension Scheme, 1995 ("EPS") is a contributory pension fund set up under section 6A of Employees' Provident Funds & Miscellaneous Provisions Act, 1952 ("EPF Act"). ... employer to pay the contributions payable to the Employees' Pension Fund by himself in respect of the employees directly employed by him and also in respect of t....

MANGALAM PUBLICATIONS (INDIA) PVT. LTD. VS EMPLOYEES PROVIDENT FUND, APPELLATE TRIBUNAL - 2022 Supreme(Ker) 787

According to the petitioner, since the interim relief does not constitute the ‘basic wage’ as defined under the Act, 1952, the petitioner did not pay P.F. contributions on the interim relief paid in respect of its employees including the employees covered under Code No. KR/5973. ... Similarly retaining allowance is payable to all permanent employees in all seasonal factories like sugar factories and is therefore included in S.6; but house rent allowance is not paid in....

Provident Fund Inspector, Himesh Ranjan Prakash VS Anderson Marine Pvt. Ltd. - 2009 Supreme(Bom) 498

The Division Bench took note of the fact that the Respondents had already paid all that was payable, like the case in hand, before the prosecution were launched, and, even before the sanctions were accorded and, therefore the offences were obviously "failure to pay in time" and not failure to pay altogether ... Such a view would encourage evasion of a law like the Employees' Provident Funds Act, 1952 avowedly enacted for the benefit and protection of the weaker Sectio....

Bihar prantiya Lift Irrigation Karamchari Sangh VS Bihar State Water Development Corporation Ltd. - 1985 Supreme(Pat) 200

Considering the object and the purpose of this provision, which is to ensure the welfare of the workers, we find it impossible to hold that the offence is not of a continuing nature. ... such percentage of the day (basic wages, dearness allowance, retaining allowance, if any, and cash value of food concessions admissible thereon) for the time being payable to the employees other than an excluded employee and in respect of which provident fund contributions are payable, as the Central ... With particular....

That means that the EPF Board should decide on whether the EPF contributions are payable on the award sum. ... We now do so and hold that it is not for this Court to find the EPF Board guilty or otherwise for its purported non-compliance with the dismissal order. It is clearly outside this Courts jurisdiction to do so. ... The learned President held that the phrase means that the EPF Board should be the body to decide on whether #HL....

U. C. O. Bank VS Employees Provident Fund Organization - 2022 Supreme(Guj) 1015

It was submitted by learned advocate Mr. Joshi that the EPF Act provides for social security in terms of pensionary benefits (Employees’ Pension Scheme, 1995) and insurance benefit in the event of death of a member while in service (Employees’ Deposit Linked Scheme, 1976) and thus, the EPF Act is a comprehensive and special legislation. It was submitted that paragraph No.30(3) of the EPF Scheme further casts the responsibility on the employer to pay both the contributions payable under the EPF Act and the Scheme.

SLK Contract Services, Represented by its Managing Partner, S. Levakumar, Chennai VS Assistant Provident Fund Commissioner, Employees Provident Fund Organization, Chennai - 2019 Supreme(Mad) 2557

As such the ultimate financial burden with regard to ESI & EPF contributions was that of the principal employer who is the Airport Authority of India. At the outset, the writ petitioner claims that they are not responsible to pay contributions in respect of ESI & EPF contributions. Contrarily, they say, as per the contract, the second respondent – Airport Authority of India has to pay the contributions of ESI & EPF.

SOUTH MALABAR GRAMIN BANK VS REGIONAL PROVIDENT FUND COMMISSIONER - 2019 Supreme(Ker) 117

According to the learned counsel for the appellant therefore, the learned Single Judge has seriously erred in finding that the commission paid to deposit collectors would attract contribution under the EPF Act. Therefore, it was contended that no contributions under the EPF Act was either due or payable in respect of such employees. The above observations are relied upon to contend that the commission paid to deposit collectors would not qualify as basic wages attracting contributions under the EPF Act. Therefore, it is contended that the judgment of the l....

M/s. Harrisons Malayalam Ltd. VS Regional Provident Fund Commissioner - 2012 Supreme(Ker) 13

Many of the estates did not pay wages to the employees for months together, leave alone the statutory payments including PF contributions. In some of the estates, the workers took law in their own hands and were collecting and selling crop on their own unauthorizedly. In its attempt to keep the business going without interruption, the company was forced to defer statutory payments, including PF contributions. During this period, our company was making all efforts to keep the operations going and reduce the hardships to the employees numbering around 25000 and their dependen....

Malti Jha VS State Of Bihar - 2011 Supreme(Pat) 960

The second period th is 12th of December, 1996 to 05th of October, 1998 and the third period is 06th of October, 1998 to 22nd of June, 2001. As noted above, all these periods have been treated as leave without pay. Ordinarily, these being essential questions of fact, this Court is reluctant to interfere in the limited judicial review jurisdiction where the fact finding authority has taken into consideration and determined question of fact especially when it is not shown that the findings are perverse or dehors materials on record but as the learned counsel for the petitione....