LatestCorporate Compliance 28 October 2026
PF Dues, Clean Slate and 50% Wage Rule: Key Takeaways
The EPFO vs Rachna Jhunjhunwala case shows how the 50% wage rule in the 2019 Code on Wages changes employer duties for PF contributions, salary calculations and gratuity, prompting firms to settle pending dues and consider a clean‑slate approach.
Key points
- The 50% wage rule under the 2019 Code on Wages alters how PF contributions are calculated.
- Employers must reassess salary structures and gratuity liabilities to stay compliant.
- The EPFO vs Rachna Jhunjhunwala case emphasizes clearing overdue PF dues and adopting a clean‑slate approach.
Read the full analysis here.
Need help understanding this update?
Connect with our domain experts instantly via WhatsApp for customized legal guidance.