Regarding PF Deduction

[m Bhagat]

R/Sir,

Can, employer may deducted his own share of pf and deposit in EPFO a/c.

for example, Mr. A is proprietor and he got a work contract from Govt company for hire of vehicle for 8 hrs.Here company reimbursement of only fuel and driver wages with pf & esic. Now doubt is Mr. A may do work under this work contract as a driver and take wages and deducted the pf contribution of his own share.

Thanks

[DR.MARIAPPAN GOVINDARAJAN]

Yes he can do

AI Summary

Provident Fund deduction: proprietor acting as employee may have their employee share deducted and deposited in EPFO.
The proprietor acting as a worker may have the employee share of Provident Fund deducted from his wages and deposited into the relevant EPFO account; in the example, a proprietor engaged as a driver under a hire contract can take wages and permit deduction and deposit of his PF contribution.