#Provident Fund

The Gujarat High Court ruled that voluntary PF/ESPP deductions cannot be deducted from gross salary for Section 125 maintenance, as they are the husband's assets, not mandatory charges. Applying the Supreme Court's Harpreet Sawhney precedent, it quashed a net-salary-based order and remanded for fresh computation on gross income, safeguarding the wife's maintenance entitlement.

Delhi High Court ruled that a college cannot offset alleged excess provident-fund credits against retirees’ gratuity, reinforcing statutory protection under the Payment of Gratuity Act. The decision bars any post-retirement PF recovery by adjusting gratuity, safeguarding former employees’ entitlement.

The Supreme Court ruled that Provident Fund and ESPP contributions cannot be treated as compulsory deductions when determining net income for maintenance under HMA Sections 24 and 26. The Court enhanced monthly child maintenance to Rs.1.25 lakh and granted the wife Rs.30,000 for cancer treatment, ordering compliance within three months.

Chhattisgarh High Court rules that retiral dues like leave encashment, gratuity, and provident fund are statutory entitlements under service law, and financial constraints cannot justify their withholding. The court directed payment of ₹14,10,544 and ₹48,540 within two months, with 6% interest, reinforcing public employers' obligation to prioritize statutory dues over administrative excuses.

The Madras High Court has mandated that public employers must pay 6% annual interest on delayed disbursement of terminal benefits-including Provident Fund, gratuity, pension commutation, and earned leave-from the date of retirement until actual payment. This ruling establishes a binding precedent for fair compensation in public sector employment disputes.