Clarification of the frequent questions & answers which may arise for implementation of the Pradhan Mantri GaribKalyan Yojana (PMGKY) for getting the subsidy i.e. 12%+12% PF Contribution from Government of India By S K Gupta, Advocate, Supreme Court, Mobile No. 9891170907,Email:skpfdelhi@gmail.com www.makeinindialafirm.com ( India’s Top-rated law firm) The growing number of COVID-2019 cases day by day across India and as a part of the preventive procedure to curb the spread of the coronavirus, the Hon’ble Prime Minister of India, being Chairperson of National Disaster Management Authority, (NDMC) has announced completely the lock-down for 21 days, effecting from 25th March’20 and it is further extended upto 03rd May2020 which is forcing many public and private organizations to scale down their operations except exempted categories’ industries. Subsequently, the Ladyship Finance Minister has, inter-alia, announced certain relief to the public through Pradhan MantraGarib kalian Yojana(PMGKY). One of the relief was announced in respect of the temp PF Contribution (both contribution 12% + 12%) which will be borne by the Central Government for the next three months i.e. March, April and May’2020 for those establishments whose strength of the employees should not exceed more than 100 and out of 100 employees, 90% employees should receive less than Rs.15000.00 monthly salary. The Ministry of Labour & Employment has informed to the EPFO vide letter no. S-35012/02/2020-SS-II dated 09.04.2020. Question01: What are the effective months during which this EPF Scheme is being implemented for getting a subsidy of 12%+12%? Answer: Only for 3 months, effecting from March’20 to May’20. Question 02: Whether the statutory due date of the PF Contribution is extended like ESI? Answer:Yes ,PF dues for the month of March’20 is extended 15.05.2020 in place of 15.04.2020 . Question 03: Which establishment is eligible to get this subsidy of 12 + 12 PF contributions? Answer: Those establishments which are covered prior to Feb’2020 under Section 1(3) or 1(4) of the Employees’ PF & Misc. Act, 1952 and having on roll position of employees, not more than 100 employees and out 100, 90 employees must draw or receive not more than Rs.15000.00 monthly wages. Question 4. What is the procedure to count the strength of employees? Answer: The establishment is advised to count total employees on roll position in the Month of Feb’2020 which means a total employee (excluded employees + employees as defined under Section 2(f) of the Act,1952) Question 5:If in the month of March’2020, the strength of employees including excluded employees is less than 100, then whether the establishment may get this subsidy benefit whereas the strength of employee was more than 100 in the month of Feb’2020? Answer: As per my knowledge, No , reasons are as under: First of all, I say firmly that the concerned EO / APFC/RPFC definitely inspect the establishment as per Section 13 of the Act, 1952 for verification of data for eligibility of this subsidy scheme. During an inspection of the establishment for verification of the PMGKY, the Enforcement Officer may raise lot of observations. So I hereby advise that “takes on roll figure (headcount) for the month of February’2020 only”. Very important, if the establishment fails to satisfy the eligibility of the PMGKYScheme criteria during inspections, then, the employer is liable to remit both share 12 + 12 = 24% along with damages as per Section 14-B of the Act,1952 read along with paragraph 32A of the Scheme,1952 & also interest @ 12% as per Section 7-Q of the Act,1952. Therefore, benefits of this subsidy should be availed by the employer without doing any manipulation. Question 6 What is the procedure to get this 12%+12% subsidy from the Central Government? Answer: Both PF Share (12%+12%) i.e. total 24% of PF Contribution for the next three months (March, April & May) shall be directly paid by the Central Government through generating ECR on the EPFO Web portal. Question 7 : The employee whose basic wages are more than Rs.15000 but his PF Contribution is deducted by his employer as per Section 6 of the Act, 1952 up to the statutory limit. Then under the aforesaid situation, whether such employee is entitled to get present subsidy? Answer: No. Question 8: Whether this subsidy scheme is applicable to employees, working in the exempted establishment or in the un-exempted establishment also? Answer: This scheme is applicable to all both type of the establishments. Question 9: If the UAN of any eligible EPF member from the North-East States is not validated with Aadhaar, how this benefit can be claimed by the establishment? Answer: The exemptions from Aadhaar is having validation to those employees who are residents of Assam, Meghalaya& Nagaland is already in place and continue to apply and to avail for this Scheme also. Question 10: If the UAN is not validated with Aadhaar in respect of employees other than from the States of Assam & Meghalaya, how the validation is possible in the lockdown period? Answer: Online e-KYC facility is available to members on EPFO Portal as well on UMANG mobile App to self-validate their UAN with Aadhaar without any intervention by Employer. This is in addition to Online Aadhaar validation in member’s UAN by employer. Question 11: How this subsidy benefits can be applied for and who has to apply, employer or employee? Answer: The employer in relation for eligible establishment, is required to first disburse salary/wages for the eligible month to all employees of the establishment, without deducting EPF contributions as per Section 6 of the Act,1952 from basic wages of the employees and then generate the Challan/Electronic Challan cum Return (ECR) on line within due dates as prescribed under EPF Scheme, 2020. Question 12: What is the last date for filing ECR to avail of the benefit? Answer: 15thof the following month.( March- 15th May, April -15th June ) Question13:What is procedure to generate ECR/Challan for the eligible employees? Answer: Neither the Central replica watches Government has issued notification nor the EPFO has designed his web portal as per the latest Scheme/subsidy. However, I can say that eligible establishment for getting this subsidy, has to file only one ECR. Question14: What are other requirement to file any other information other than ECR? Answer:The employer has to file Form 5A as well as undertaking , prescribed by the EPFO. Question 15 : Whether the PF contributions amount has to be initially paid by the establishment and thereafter the same will be reimbursed by Central Govt.? Answer: No, I can say that subsidy will be given to the establishment online through ECR /challan only . Question 16: After availing this subsidy, the inspection may come to the establishment as per Section13 of the Act,1952 ? Answer :Yes,100% inspection may come for verification in respect of certificate/declaration given by the establishment for claiming this benefits Question 17: Can Employer claim this subsidy for the month of March’2020 in May 2020? Answer: Yes, the establishment may claim the subsidy on or before the due date mentioned as under : Month Last date for claiming subsidy March 15th May April 15th June June 15th July replica horloges The web offers replica watches uk best quality hublot fake watches US for both men and women. UK perfect replica rolex watches at affordable prices have everything that one expects to find. NB: You may ask any question related to above subject through email only:skpfdelhi@gmail.com
Clarification of the frequent questions & answers which may arise for implementation of the Pradhan Mantri GaribKalyan Yojana (PMGKY) for getting the subsidy i.e. 12%+12% PF Contribution from Government of India
By S K Gupta, Advocate, Supreme Court,
Mobile No. 9891170907,Email:skpfdelhi@gmail.com
www.makeinindialafirm.com
( India’s Top-rated law firm)
The growing number of COVID-2019 cases day by day across India and as a part of the preventive procedure to curb the spread of the coronavirus, the Hon’ble Prime Minister of India, being Chairperson of National Disaster Management Authority, (NDMC) has announced completely the lock-down for 21 days, effecting from 25th March’20 and it is further extended upto 03rd May2020 which is forcing many public and private organizations to scale down their operations except exempted categories’ industries. Subsequently, the Ladyship Finance Minister has, inter-alia, announced certain relief to the public through Pradhan MantraGarib kalian Yojana(PMGKY). One of the relief was announced in respect of the temp PF Contribution (both contribution 12% + 12%) which will be borne by the Central Government for the next three months i.e. March, April and May’2020 for those establishments whose strength of the employees should not exceed more than 100 and out of 100 employees, 90% employees should receive less than Rs.15000.00 monthly salary. The Ministry of Labour & Employment has informed to the EPFO vide letter no. S-35012/02/2020-SS-II dated 09.04.2020.
Question01: What are the effective months during which this EPF Scheme is being implemented for getting a subsidy of 12%+12%?
Answer: Only for 3 months, effecting from March’20 to May’20.
Question 02: Whether the statutory due date of the PF Contribution is extended like ESI?
Answer:Yes ,PF dues for the month of March’20 is extended 15.05.2020 in place of 15.04.2020 .
Question 03: Which establishment is eligible to get this subsidy of 12 + 12 PF contributions?
Answer: Those establishments which are covered prior to Feb’2020 under Section 1(3) or 1(4) of the Employees’ PF & Misc. Act, 1952 and having on roll position of employees, not more than 100 employees and out 100, 90 employees must draw or receive not more than Rs.15000.00 monthly wages.
Question 4. What is the procedure to count the strength of employees?
Answer: The establishment is advised to count total employees on roll position in the Month of Feb’2020 which means a total employee (excluded employees + employees as defined under Section 2(f) of the Act,1952)
Question 5:If in the month of March’2020, the strength of employees including excluded employees is less than 100, then whether the establishment may get this subsidy benefit whereas the strength of employee was more than 100 in the month of Feb’2020?
Answer: As per my knowledge, No , reasons are as under:
First of all, I say firmly that the concerned EO / APFC/RPFC definitely inspect the establishment as per Section 13 of the Act, 1952 for verification of data for eligibility of this subsidy scheme. During an inspection of the establishment for verification of the PMGKY, the Enforcement Officer may raise lot of observations. So I hereby advise that “takes on roll figure (headcount) for the month of February’2020 only”. Very important, if the establishment fails to satisfy the eligibility of the PMGKYScheme criteria during inspections, then, the employer is liable to remit both share 12 + 12 = 24% along with damages as per Section 14-B of the Act,1952 read along with paragraph 32A of the Scheme,1952 & also interest @ 12% as per Section 7-Q of the Act,1952. Therefore, benefits of this subsidy should be availed by the employer without doing any manipulation.
Question 6 What is the procedure to get this 12%+12% subsidy from the Central Government?
Answer: Both PF Share (12%+12%) i.e. total 24% of PF Contribution for the next three months (March, April & May) shall be directly paid by the Central Government through generating ECR on the EPFO Web portal.
Question 7 : The employee whose basic wages are more than Rs.15000 but his PF Contribution is deducted by his employer as per Section 6 of the Act, 1952 up to the statutory limit. Then under the aforesaid situation, whether such employee is entitled to get present subsidy?
Answer: No.
Question 8: Whether this subsidy scheme is applicable to employees, working in the exempted establishment or in the un-exempted establishment also?
Answer: This scheme is applicable to all both type of the establishments.
Question 9: If the UAN of any eligible EPF member from the North-East States is not validated with Aadhaar, how this benefit can be claimed by the establishment?
Answer: The exemptions from Aadhaar is having validation to those employees who are residents of Assam, Meghalaya& Nagaland is already in place and continue to apply and to avail for this Scheme also.
Question 10: If the UAN is not validated with Aadhaar in respect of employees other than from the States of Assam & Meghalaya, how the validation is possible in the lockdown period?
Answer: Online e-KYC facility is available to members on EPFO Portal as well on UMANG mobile App to self-validate their UAN with Aadhaar without any intervention by Employer. This is in addition to Online Aadhaar validation in member’s UAN by employer.
Question 11: How this subsidy benefits can be applied for and who has to apply, employer or employee?
Answer: The employer in relation for eligible establishment, is required to first disburse salary/wages for the eligible month to all employees of the establishment, without deducting EPF contributions as per Section 6 of the Act,1952 from basic wages of the employees and then generate the Challan/Electronic Challan cum Return (ECR) on line within due dates as prescribed under EPF Scheme, 2020.
Question 12: What is the last date for filing ECR to avail of the benefit?
Answer: 15thof the following month.( March- 15th May, April -15th June )
Question13:What is procedure to generate ECR/Challan for the eligible employees?
Answer: Neither the Central replica watches Government has issued notification nor the EPFO has designed his web portal as per the latest Scheme/subsidy. However, I can say that eligible establishment for getting this subsidy, has to file only one ECR.
Question14: What are other requirement to file any other information other than ECR?
Answer:The employer has to file Form 5A as well as undertaking , prescribed by the EPFO.
Question 15 : Whether the PF contributions amount has to be initially paid by the establishment and thereafter the same will be reimbursed by Central Govt.?
Answer: No, I can say that subsidy will be given to the establishment online through ECR /challan only .
Question 16: After availing this subsidy, the inspection may come to the establishment as per Section13 of the Act,1952 ?
Answer :Yes,100% inspection may come for verification in respect of certificate/declaration given by the establishment for claiming this benefits
Question 17: Can Employer claim this subsidy for the month of March’2020 in May 2020?
Answer: Yes, the establishment may claim the subsidy on or before the due date mentioned as under :
Month Last date for claiming subsidy
March 15th May
April 15th June
June 15th July
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