Please explain the following topics:
1) Is statutory deduction applicable (PF, ESI) during sick/maternity leave?
2) What happens if an accident occurs on a Friday night and Saturday is a factory/establishment W/O, then Sunday is a government holiday? What should be done?
3) How to calculate ESIC if an employee is on sick leave? As per the leave policy, the employee is entitled to half pay during sick leave. Also, how to calculate if a female employee is on maternity leave (when she is entitled to full wages during maternity leave).
From India, Kolkata
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1) Is statutory deduction applicable (PF, ESI) during sick/maternity leave?
2) What happens if an accident occurs on a Friday night and Saturday is a factory/establishment W/O, then Sunday is a government holiday? What should be done?
3) How to calculate ESIC if an employee is on sick leave? As per the leave policy, the employee is entitled to half pay during sick leave. Also, how to calculate if a female employee is on maternity leave (when she is entitled to full wages during maternity leave).
From India, Kolkata
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The question is very well explained in law:
During maternity, the woman is entitled to maternity benefits under the Maternity Benefit Act. Her active services are held in abeyance during that time, so the period, as we call it, is a "vacuum." Therefore, no ESIC or PF is deducted. The Payment of Wages Act is supplemented by the Maternity Benefit Act for that period.
Regarding sick leave, under ESIC, there are specific provisions for sick leave and sickness benefits. However, setting ESIC aside, it is deducted from wages that an employee earns in lieu of work. If you are paying him sickness benefits, that is not wages. Therefore, over and above the payment for work, there is no deduction as that is not wages but a benefit.
For more information, visit [Employees State Insurance or ESI Act, Rules, Forms, Returns: Simplified](http://esisimplified.blogspot.in/)
From India, Kolkata
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186During maternity, the woman is entitled to maternity benefits under the Maternity Benefit Act. Her active services are held in abeyance during that time, so the period, as we call it, is a "vacuum." Therefore, no ESIC or PF is deducted. The Payment of Wages Act is supplemented by the Maternity Benefit Act for that period.
Regarding sick leave, under ESIC, there are specific provisions for sick leave and sickness benefits. However, setting ESIC aside, it is deducted from wages that an employee earns in lieu of work. If you are paying him sickness benefits, that is not wages. Therefore, over and above the payment for work, there is no deduction as that is not wages but a benefit.
For more information, visit [Employees State Insurance or ESI Act, Rules, Forms, Returns: Simplified](http://esisimplified.blogspot.in/)
From India, Kolkata
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