HIGHLIGHTS OF SOME FULL JUDGMENTS OF EMPLOYEE’S PROVIDENT FUND
Contents News/Article Date:3rd February 2023
Relating to which Act: The Employees Provident Funds & Miscellaneous Provisions Act, 1952
Applicable to which State: All the establishments in the States with PF coverage
Type: Compilation of all recent judgments relating to PF
Pertains to: Establishments and Members of PF Fund
Relevance of this news: Karma Management Global Consulting Solutions Pvt Ltd is iPs right from its inception in 2004 since then, has brought in a lot of efficiencies and technological upgradations with experts on its roll, to ease the hassles of Payroll Processing, Temp Staffing, On-boarding, Employee Life Cycle, Statutory, Regulatory, and Payroll compliances by providing customized solutions to all its elite clients.
Now Karma Global is also fully into labour compliance for nearly 18 years and is helping both establishments and workers fulfillment of obligations as per the laws of the land. It has over 200 staff, both direct and indirect on its rolls and operates on a Pan India basis. Recently, it has diversified into foreign shores, into countries like the US, UK, UAE, Canada, Philippines, and Asia for handling payroll, outsourcing, recruitment, and governance.
And in this instance: Highlights of several recent judgments announced in the various High Courts of the States have been mentioned on various issues where petitions were filed in the High Courts of Kerala, Telangana, Odisha, Karnataka, Madras, MP, etc.
Subject: HIGHLIGHTS OF SOME FULL JUDGMENTS OF EMPLOYEES PROVIDENT FUND
Appended is the complete news item
HIGHLIGHTS OF SOME FULL JUDGMENTS OF EMPLOYEE’S PROVIDENT FUND
- Overtime paid to workmen who worked on weekly off days, is not basic wages for EPF contributions. (Madras HC)
- The Act will continue to be effective even though the employees’ number is reduced below 20. (Madras HC)
- Where the allowance is universally and ordinarily paid to all employees, such emoluments are ‘basic wages’. (Kerala HC)
- A review petition if not filed in the prescribed Form is liable to be rejected. (Tri. HC)
- Non-production of documents in possession of the employer will justify adverse inference against him. (Tel. HC)
- Either appeal or review is the remedy to challenge an order u/s 7A of the Act. (Ori. HC)
- Special allowances, like HR and conveyance paid to some employees, will not be ‘basic wages. (Kerala HC)
- Assessment of EPF contributions without identifying beneficiaries is not sustainable. (MP HC)
- Delay for filing an appeal can be condoned up to a further 60 days’ subject to sufficient cause. (Kerala HC)
- If the employer does not raise an objection against the report of the Enforcement Officer, that will be taken as justified. (Kerala HC)
- Loss for three consecutive financial years shall be a ground to withdraw exemption under Act. (Karn. HC)
- While imposing damages, the authorities should consider the number of defaults, the period and reasons for the delay, the frequency of default, and the amount involved. (Chht. HC)
- Non-production of documents as directed by the EPF Authority amounts to non-cooperation. (All. HC)
- Challenging show cause notice in a writ petition is not maintainable. (Madras HC)
- Any variable earning from individual to individual will be excluded from “basic wages”. (Kerala HC)
- Employees engaged directly or indirectly are coverable under the Act. (Madras HC)
- EPF Authority has no power to condone the delay for the review petition beyond 45 days. (Madras HC)