1) All SSAs/Units have to find out the number of BSNL recruited employees working under SSA/Unit jurisdiction
2) Work out the Stipend amount paid during Pre-induction training period from service book/training order available /BSNL policy for payment of stipend .
3) It is to be noted that even though the stipend amount was paid at various places like training centre, or any other SSA EPF is payable concerned SSA where the employee is working at present.
4) Once the stipend amount is worked out EPF amount payable and EPF Admin charges payable is to be calculated at 12% employer share and admin charge as applicable . Employee share is 12% of stipend paid.
5) Generate EPF Challan as being done on regular EPF payment putting correct EPF account number which is presently used to generate monthly EPF payment.
6) Mail EPF Challan generated to jaocscerp@gmail.com /casmmahadev@gmail .com for payment at ERP-CSC before 13/11/2015 .
Compliance report for having discharged the EPF liability as stated above is to be sent to this office before 18/11/2015 containing number of employees, amount of stipend ,amount of EPF paid, challan number and date —etc without fail.
This intimation is equally applicable to the trainees undergoing training at present at various places. The stipend paying authority has to ensure that Employer share of EPF is paid as per rules for present trainees employees contribution is to be recovered from stipend payment at the time of payment and remitted to EPF authorities as due for regular employees by allotting EPF account number or to the account number .the new trainees if they have already allotted UAN in their previous employer.
For any queries in this regard, Sri S M Mahadevu AO(Taxation) may be contacted on Mobile No.9449855888
