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