EPFO has issued instructions to all commissioners not to force employers to contribute to employee provident fund over and above EPF contribution statutory Limit .However employee can opt to contribute more than statutory cut-off.These instructions has been issued in view of Supreme Court order in the matter of Marathawada Gramin Bank Karmchari Sangathan and another v. Management of Marathawada Gramin Bank.
The similar instructions were issued vide circular no LC (637)2009/vol-1/203 dated 27.05.2014.
EMPLOYEES' PROVIDENT FUND ORGANISATION (Ministry of labour & Employment, Govt. of India)
Sub:- Judgement of Supreme Court in Marathawada Gramin Bank Karmchari Sangathan and another Vs. Management of Marathawada Gramin Bank and others regarding employer's share of contribution.
Please refer to Head Office's circular No. LC(637)2009/Vol.I/203 dated 27.05.2014 (Copy enclosed) whereby the following directions were issued in view of the order of the Supreme Court in the matter of Marathawada Gramin Bank Karmchari Sangathan and another Vs. Management of Marathawada Gramin Bank (Copy enclosed).
"All the Regional Provident Fund Commissioners-In-Charge of Regional/Sub-Regional Offices are, therefore, directed not to force employers to contribute over and above the statutory wage ceiling in respect of their employees. However, option is available for the employees to contribute beyond statutory wage ceiling if they so desire subject to the conditions enumerated under Para 26(6) of the Employees' Provident Funds Scheme, 1952."
2. The instructions given in the above referred circular are reiterated.
End: As above.
Copy to: [This issues with the approval of CPFC]
(S.C. Goya!) Addl. Central PF Commissioner (Compliance-I)
Deputy Director (OL) for Hindi version.