Advocate Girish Jayram

Dear All, This time, I am sharing information about Employees Provident Fund Organisation, India and International Workers. To begin with, an Indian employee qualifying as International Worker (IW), working in a foreign country is exempted from contributing towards social security schemes in such foreign country, if he satisfies the following two conditions: ü   India has Social Security Agreement (SSA) with such foreign country; and ü   if the IW obtains a Certificate of Coverage (CoC) from the Employees Provident Fund Organisation (EPFO). Moreover, Government of India through its initiative for the benefit of both the employers and employees has entered into Agreement with several countries to ensure that the employees of home country do not remit contribution in that country, get the benefit of totalisation period for deciding the eligibility for pension, may get the pension in the country where they choose to live, and the employers are saved from mak...

Dear All, We often get questions about which part of wages/salary will get attract under Employees State Insurance (ESI) contribution, hence, to support this please find below information for same which is taken from ESI’s https://www.esic.nic.in/wages website.  Please note that sole right of below mentioned information is with ESI Authority only, I am just reproducing same for information purpose only. ---------------  Washing Allowance: It is a sum paid to defray special expenses entailed by the nature of employment and as such this amount does not amount to wages. (In lieu of old instructions issued vide Memo No.Ins.III/2/1/65 dt. 8.2.1967) Suspension Allowancce/Subsistence Allowance During the suspension period the employee is not allowed to actually work and he is not given full remuneration but the permissible subsistence allowance is paid to the employee by way of remuneration for remaining attached to the services of the employer as per the relevant...