RAKESH TRIKHA (Associate Professor) 27 January 2013

Epf calculations

Respected experts,

please guide me through following problem

I was enrolled as epf member by 7-A judgment by Hon'ble Regional Provident Fund Commissioner on 26/09/2011 from 1985 november on my complaint to pf office

EPF calculations were done on submissions of 3A/6-A by the establishment

We chalenged 3-A/6-A because wages were reduced by the establishment

Establishment reduced our wages by reducing our basic pay and DA were not included after 1995 .

On our complaint enquiry was conducted by APFC and collected the record from the establishment

But now he has ordered determination of dues under fresh 7-A enquiry and prepared calculation chart on basic pay only and has removed DA part completely from 1985 however DA is an integral part of wages and was taken into account while deciding eligiblity of membership under 7-A enquiry

We have appealed to RPFC and APFC for this discripency but no action is taken and on our repeated requests we are impleaded as party and have been asked to appear before APFC and file written reply

I am enclosing sample calculations in document form

please guide me accordingly

You have been advising me earlier too and was a great guide in fighting in my case

thanks in advance

regards

sample of calcuations

(EE-1 = Employee share in Account No.1 , ER-1 = Employer Share in Account N0.1

ER –X Employer share in Pension Fund (celling limit @ 8.33% of 5000))

(Account No. II = Admn Charges( 1.167% Account XXI(21) = EDLSI( 0.5%))

Sample -1 ( 10% of Basic pay only excluding DA)

Year	Month	Basic	DA	wages	EE-1	EE-X	ER-1	ER-X	II	XXI	XXII	Total
2000	January	10650	4047	14697	1065	0	648	417	117	53	0	2300

Sample -2 ( 10% of Basic + DA)

Year	Month	Basic	DA	wages	EE-1	EE-X	ER-1	ER-X	II	XXI	XXII	Total
2000	January	10650	4047	14697	1470	0	648	417	162	53	0	2750

Sample – 3 ( 12% of Basic + DA)

Year	Month	Basic	DA	wages	EE-1	EE-X	ER-1	ER-X	II	XXI	XXII	Total
2000	January	10650	4047	14697	1764	0	861	417	162	53	0	3257

Employer share is not limited to celling limit as far EPF contribution is concerned but pension fund is limited to celling limit.

Please guide which calculations are correct

The learned Assistant Provident Fund commissioner while determining the dues under section 7-A against an Educational Institute ( govt. Aided) is calculating EPF contribution as per sample – 1.

Please guide whether he can do like this . Appeal are made to correct the calculations

Please guide if he is wrong where we can file an appeal

Thanks and regards to all

Please reply as soon as possible as we have to appear before learned APFC in 7-A enquiry next week and file reply