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    <description>Employees&#039; provident fund and employee state insurance contributions credited on the next working day after Saturday and Sunday bank holidays remained allowable as deductions. The payments were cleared and deposited on 17 June 2019, and the timing did not result from an intentional default. Disallowance of the employee-contribution payments was therefore unsustainable.</description>
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      <description>Employees&#039; provident fund and employee state insurance contributions credited on the next working day after Saturday and Sunday bank holidays remained allowable as deductions. The payments were cleared and deposited on 17 June 2019, and the timing did not result from an intentional default. Disallowance of the employee-contribution payments was therefore unsustainable.</description>
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