PF Deductions from Annual Leave Encashment

Justice Chandru also highlighted that the EPF & Miscellaneous Provisions Act, 1952, defines "basic wage" as the salary earned by an employee while on duty, on leave with pay, or on holidays with pay — this refers to regular weekends or national holidays, not encashed leaves.

This ruling differs from earlier decisions by the Bombay and Karnataka High Courts, but supports the view of the EPF Appellate Tribunal (New Delhi, 2000), which also rejected PF deductions on leave encashment to avoid confusion.

EPF Joint Declaration Form

The EPF Joint Declaration Form is a document used to correct personal details in your EPF account. It must be jointly signed by you (the employee) and your employer and submitted to your regional EPF office.

You can use this form to correct or update:

1. Name of the employee
2. Father’s or husband’s name
3. Date of Birth (DOB)
4. Gender
5. Date of Joining (DOJ)
6. Date of Leaving (DOL)
7. UAN and PF Account Number

Details Required in the Form:

1. Your full name and your employer’s name
2. Establishment code of the company
3. UAN and PF account number
4. Date of joining and leaving (if applicable)
5. Corrected details (DOB, name, etc.)
6. Date of submission and declaration

Documents to Attach with EPF Joint Declaration Form:

1. Name or Father's/Husband’s Name Correction:
   1. PAN Card
   2. Aadhaar Card
   3. Passport
   4. Any other valid government-issued ID showing the correct name

1. Date of Birth Correction:
   1. Birth Certificate
   2. 10th Class Mark Sheet
   3. Passport
   4. School Leaving Certificate

1. Date of Joining or Leaving Correction:
   1. Appointment Letter
   2. Relieving Letter
   3. Official Company Records

1. Other Details (e.g., Gender, UAN, PF Number):
   1. Any valid government-issued document supporting the specific change

All supporting documents must be self-attested and attached with the filled form before submitting.

Where to Submit the EPF Joint Declaration Form?

Submit the form to your nearest Regional EPFO Office. Make sure it’s signed by both you and your employer, and attach all necessary proof documents.

1. PF contributions cannot be deducted from leave encashment as per the Madras High Court ruling.
2. You can update any incorrect information in your EPF account using the EPF Joint Declaration Form.
3. Attach valid documentary proof with the form and submit it through your employer to the EPFO office.