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EPF & MP Act
Short Title, Extent and Application
This act may be called the Employee's Provident Funds and Miscellaneous Provisions Act, 1952.
It extents to the whole of India except the State of Jammu and Kashmir.
Subject to the provisions contaied in section 16, -
 
It applies to every establishment which is a factory engaged in any industry specified in Schedule I and in which
  [twenty] or more persons are employed,
It applies to any other establishment employing [twenty] or more persons or class of such establishment which the
  Central Government may, by notification in the Official Gazzette, specify in this behalf -
  PROVIDED that the Central Government may, after giving not less than two months notice of its intention so to do, by
  notification in the Official Gazzette, apply the provisions of this Act to any establishment employing such number of
  persons less than [twenty] as may be specified in the notification.
Notwithstanding anything contained in sub-section (3) of this section or sub-section(1) of section 16, where it appears to the
  Central Provident Fund Commissioner, whether on an application made to him in this behalf or otherwise, that the amployer and
  the majority of employees in relation to any establishment have agreed that the provisions of this Act should be made applicable
  to the establishment, he may by notification in the official Gazzette, apply the provisions of this Act to the Establishment on and
  from the date of such agreement or from any subsequent date specified in such agreement.
An establishment to which this Act applies shall continue to be governed by this Act notwithstanding that the number of person
  employed therein at any time falls below twenty.
   
Introduction
The Law relating to Employees’ Provident Fund and Miscellaneous provisions is covered by the following legislations:
Employees’ Provident funds and Miscellaneous Provisions act, 1952
Employees’ Provident Funds Scheme, 1952
Employees’ Deposit Linked Insurance Scheme, 1976
Employees’ Family Pension Scheme, 1971
   
Objective of the Act
The Objective of the Act is to provide for the institution of provident funds, pension fund and deposit linked insurance fund for
employees in factories and other establishments.
   
Applicability of the Act
Every establishment which is a factory engaged in any industry specified in Schedule I and in which twenty or more persons are
  employed.
Any Establishment employing twenty or more persons or class of such establishments which the central government may by
  notification in the official gazette specify in this behalf.
Any other establishment employing less than twenty persons, if the central government extent the applicability by way of
  notification in the official Gazette.
Where an establishment Consists of different departments or has branches, whether situate in the same place or in different
  places, all such departments or branches shall be treated as parts of the same establishments.
   
Obligations of the Employer
Furnishing particulars of ownership.
Filling of consolidated return.
Admission to membership of the fund.
Obtaining declaration and nomination.
Obtaining Account Numbers.
Return of admission to membership.
Return of cessation of membership.
Preparation of contribution cards.
Payment of Contributions.
Entry in contribution card.
Return of contributions.
Filling of consolidated contribution statement.
Submission of contribution cards.
Maintenance of Inspection book.
Maintenance of accounts.
Assistance to Central Board in making payments to employees.
Supply of pass book.
Settlement of disputes.
Protection against attachment
Liability of employer in case of insolvency.
Liability in case of transfer of establishment.
Transfer of accounts.
Maintenance of provident fund accounts.
Obligation of an exempted establishment.
Obligations of an employer in relation to an exempted employee.
   
Offences & Penalties
Imprisonment which shall not be less than one year and a fine of ten thousand rupees in case of default in payment of the
  employees’ contribution which as been deducted by the employer from the employees’ wages.
Imprisonment which shall not be less than six months and a fine of five thousand rupees, in any other case. However, the court
  may, for any adequate and special reasons to be recorded in the judgment, impose a sentence of imprisonment for a lesser
  term.
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