|
the
daily pratap
vs.
the
regional provident fund commissioner,
chandigarh [1998(80)flr 894 sc-db]
|
as
per section 2(b)
(ii) of
the epf act, production bonus payments
are excluded from the purview of “basic
wages’ and no epf contributions
are payable on the same. a company was
paying a certain amount as production
bonus without the workmen having to
put in any extra output.
would such payments fall
outside the purview of the term ‘basic
wages’ under epf act ?
|
unless
the workmen give extra output, such
payments cannot be treated as
production bonus for it TO fall
outside the definition of “basic
wages”.
epf will be attracted on such
payments.
|
|
d.c.m
ltd
vs
r.p.f
commissioner [1998 llr 532 hc-raj]
madura coats
vs
regional
provident fund commissioner, goa
|
will
over time payments made to workers
attract epf contributions ?
|
if
payment is genuinely for extra hours
worked it will be ot payment and fall
outside the definition of basic
wages
as per section 2(b)
of the epf act
if
it is not for any extra work but only
called ot allowance for payment
purposes it will not fall outside the
defenition of basic wages and epf will
be payable.
|
|
[1998(80)flr
864
hc-bom-sb]
or
[1999(1)
llj 928]
|
company
had an exempted epf scheme and was
permitting epf contribution on
salaries above epf coverage limit.
company
now wishes to peg the
employer’s contribution
to the maximum coverage salary
limit.
is this permissible ?
|
this
cannot be done without applying to the
government and obtaining fresh
exemptions, as section 17(3)(b)
requires employer not to reduce any
benefit prevailing at the time of
seeking exemption.
|
