Provident fund contribution compliance requires wage deductions, monthly electronic remittance, and limited discretionary extensions for filing and deposit. Employer contribution compliance under the Employees' Provident Funds Scheme requires deduction of the employee's contribution before payment of wages, together with deposit of the employer's contribution and administrative charge. Contributions must be remitted to the Fund through the authorised electronic mode within fifteen days of the close of each month. The Central Provident Fund Commissioner may permit another mode of deposit for recorded reasons and may extend the time for filing returns and depositing contributions and charges in exceptional circumstances.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Provident fund contribution compliance requires wage deductions, monthly electronic remittance, and limited discretionary extensions for filing and deposit.
Employer contribution compliance under the Employees' Provident Funds Scheme requires deduction of the employee's contribution before payment of wages, together with deposit of the employer's contribution and administrative charge. Contributions must be remitted to the Fund through the authorised electronic mode within fifteen days of the close of each month. The Central Provident Fund Commissioner may permit another mode of deposit for recorded reasons and may extend the time for filing returns and depositing contributions and charges in exceptional circumstances.
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