Employees Can’t Claim PF “Reserve & Surplus” Amount Separately from PF Dues: Calcutta HC
The petitioners, who retired between 2016 and 2018, received their full provident fund dues and pensions. However, they later claimed a separate share from the Reserve & Surplus fund, arguing that similar payments had been made to employees of other HCL units.
In a significant judgment, the Calcutta High Court has ruled that employees cannot claim additional payments beyond their already received provident fund dues once a provident fund trust is dissolved. The judgment was delivered by Justice Shampa Dutt (Paul) in the case of Dilip Kumar Choudhury & Ors. v. The Regional Provident Fund Commissioner, Durgapur, EPFO & Ors. (WPA 27817 of 2023).
The case involved former employees of Hindustan Cables Ltd. (HCL), who were members of its Provident Fund Trust. The trust had a special exemption under the Employees’ Provident Fund & Miscellaneous Provisions (EPF & MP) Act, 1952, which was revoked by the government on October 17, 2011. Consequently, all trust funds, including the “Reserve & Surplus” amount, were transferred to the statutory Provident Fund under the Regional Provident Fund Commissioner (RPFC), Durgapur.
The petitioners, who retired between 2016 and 2018, received their full provident fund dues and pensions. However, they later claimed a separate share from the Reserve & Surplus fund, arguing that similar payments had been made to employees of other HCL units. The RPFC rejected their claim, stating that the Reserve & Surplus fund had already been merged into the statutory Provident Fund and there was no provision for separate payments after the transfer.
The court ruled in favor of the RPFC, stating that the petitioners had already received their provident fund dues and pensions upon retirement. The Reserve & Surplus amount was included in their final provident fund settlement.
This judgment clarifies the legal position regarding the distribution of funds from dissolved provident fund trusts and ensures that employees receive their dues as per the statutory provisions. For further insights into the evolving workplace paradigm, visit
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