## Employee's Contribution to PF / ESI / Superannuation Fund — Sec. 36(1)(va)
When an employer deducts an employee's contribution from the employee's salary, that money is held in trust until deposited with the relevant fund. The Act treats deposit timing very strictly.
### The Rule
- Deduction is allowed to the employer if the employee's contribution is deposited on or before the due date under the respective fund's law (e.g., the PF Act, ESI Act).
- If not deposited by the due date (even if paid before ROI filing), the amount is deemed to be income under PGBP in the year the deduction was made.
### Due Date of Deposit
The relevant fund's due date — generally the 15th of the next month — applies. Section 43B's relaxation does NOT apply to employee contributions (Supreme Court in Checkmate Services).
### Key Distinction
| Type | Section | Relief under 43B? |
|---|---|---|
| Employer's contribution | 36(1)(iv)/(iva) | Yes — allowed if paid by ROI due date |
| Employee's contribution | 36(1)(va) | No — must hit fund's own due date |