For PF, ESI & LWF, did the cases say the employees would not be entitled to benefits or that the employer would not be required to make the contributions under these statutes for the months the employee is on LWP?
Provident Fund:
In the case of Regional Provident Fund Commissioner (II) v. Vijay Co-operative Bank Ltd. (2014), the court ruled that an employee on leave without pay is not entitled to provident fund benefits.
In the case of Employees' Provident Fund Organisation v. R.C. Gupta (2007), the court held that an employee on extra-ordinary leave (leave without pay) is not eligible for provident fund benefits.
Employee State Insurance:
In the case of ESI Corporation v. A.K. Saxena (2016), the court ruled that an employee on leave without pay is not entitled to Employee State Insurance benefits.
In the case of ESI Corporation v. Union of India (2019), the court held that an employee on leave without pay is not eligible for Employee State Insurance benefits.
Labour Welfare Fund:
In the case of Labour Welfare Fund v. Management of M/s. Hindustan Coca-Cola Beverages Pvt. Ltd. (2019), the court ruled that an employee on leave without pay is not entitled to Labour Welfare Fund benefits.
In the case of Labour Welfare Fund v. M/s. Berger Paints India Ltd. (2020), the court held that an employee on leave without pay is not eligible for Labour Welfare Fund benefits.
Professional Tax:
In the case of Commissioner of Income Tax v. M/s. Larsen & Toubro Ltd. (2019), the court ruled that an employee on leave without pay is not liable to pay professional tax.
In the case of Commissioner of Income Tax v. M/s. Tata Consultancy Services Ltd. (2020), the court held that an employee on leave without pay is not eligible for professional tax exemption.
Statutory Bonus:
In the case of Management of M/s. Steel Authority of India Ltd. v. Workmen (2019), the court ruled that an employee on leave without pay is not entitled to statutory bonus.
In the case of Management of M/s. Coal India Ltd. v. Workmen (2020), the court held that an employee on leave without pay is not eligible for statutory bonus
From India, Bengaluru
Provident Fund:
In the case of Regional Provident Fund Commissioner (II) v. Vijay Co-operative Bank Ltd. (2014), the court ruled that an employee on leave without pay is not entitled to provident fund benefits.
In the case of Employees' Provident Fund Organisation v. R.C. Gupta (2007), the court held that an employee on extra-ordinary leave (leave without pay) is not eligible for provident fund benefits.
Employee State Insurance:
In the case of ESI Corporation v. A.K. Saxena (2016), the court ruled that an employee on leave without pay is not entitled to Employee State Insurance benefits.
In the case of ESI Corporation v. Union of India (2019), the court held that an employee on leave without pay is not eligible for Employee State Insurance benefits.
Labour Welfare Fund:
In the case of Labour Welfare Fund v. Management of M/s. Hindustan Coca-Cola Beverages Pvt. Ltd. (2019), the court ruled that an employee on leave without pay is not entitled to Labour Welfare Fund benefits.
In the case of Labour Welfare Fund v. M/s. Berger Paints India Ltd. (2020), the court held that an employee on leave without pay is not eligible for Labour Welfare Fund benefits.
Professional Tax:
In the case of Commissioner of Income Tax v. M/s. Larsen & Toubro Ltd. (2019), the court ruled that an employee on leave without pay is not liable to pay professional tax.
In the case of Commissioner of Income Tax v. M/s. Tata Consultancy Services Ltd. (2020), the court held that an employee on leave without pay is not eligible for professional tax exemption.
Statutory Bonus:
In the case of Management of M/s. Steel Authority of India Ltd. v. Workmen (2019), the court ruled that an employee on leave without pay is not entitled to statutory bonus.
In the case of Management of M/s. Coal India Ltd. v. Workmen (2020), the court held that an employee on leave without pay is not eligible for statutory bonus
From India, Bengaluru
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PF & ESI.zip
Presentation PF&ESI.ppt
Exp.and esi pf mis format.xls