Non Resident Employee - Deduct And Remit PF For One Payment?

We are having non resident employees. Every month we are giving salary apart from at the time of first arrival, we are giving travel allowance (one time only). Whether we need to deduct and remit PF for one payment.

As per EPF Scheme, 1952, Employer and Employee share are equal upto Rs.780/- (which is 12% on 6500/- per month).

The provision is there for employer, that employer shall be limited to the amounts payable on a monthly pay of [six thousand and five hundred rupees] including [dearness allowance, retaining allowance (if any) and] cash value of food concession].

So the contribution for Employer and Employee are equal up to the salary of Rs.6,500/- p.m. for which the PF contribution either side is Rs.780/- is maximum.

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