Monday, October 12, 2009

PF deduction on Leave Encashment

QUESTION--- whether there will be any PF deduction from leave encashment during his full & final settlement?

ANSWER------No PF is not applicable on Leave Encashment.

Please refer to CASE NO.: Appeal (civil) 1832 of 2004

Also PF Authority has issue a circular on 05/05/2008 which also indicate that PF is not liable on Leave Encashment.


Manipal Academy of Higher Education


Provident Fund Commissioner

DATE OF JUDGMENT: 12/03/2008


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