Employees Provident Fund and Miscellaneous Provisions Act, 1952

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EmployeesProvidentFundandMiscellaneousProvisionsAct,1952
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Employeepfact|ByVakilNo1
EmployeesProvidentFundandMiscellaneous
ProvisionsAct,1952
PageContents[hide]
AnnexuryRecoveryofDamagesfromEmployers
1.Shorttitleextentandapplication
2.Definitions
2A.Establishmenttoincludealldepartmentsandbranches
3.PowertoapplytheActtoanestablishmentwhichhasacommonprovidentfundwith
anotherestablishment
http://www.vakilno1.com/bareacts/employeepfact/employeepfact.html
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4.PowertoaddtoSchedule
5.EmployeesProvidentFundsScheme
5A.CentralBoard
5AA.ExecutiveCommittee
5B.StateBoard
5C.BoardofTrusteestobebodycorporate
5D.Appointmentofofficers
5E.Delegation
6.*ContributionsandmatterswhichmaybeprovidedforintheScheme
6A.EmployeesPensionScheme
6C.EmployeesDepositLinkedInsuranceScheme
6D.LayingofSchemesbeforeParliament
7.ModificationofScheme
7A.Determinationofmoneysduefromemployers
7B.Reviewoforderspassedundersection7A
7C.Determinationofescapedamount
7D.EmployeesProvidentFundsAppellateTribunal
7E.Termofoffice
7F.Resignation
7G.Salaryandallowancesandothertermsandconditionsofserviceofpresidingofficer
7H.StaffofTribunal
7I.AppealstoTribunal
7J.ProcedureofTribunal
7K.Rightofappellanttotakeassistanceoflegalpractitionerandofgovernmentetc.to
appointpresentingofficers
7L.OrdersofTribunal
7M.Fillingupofvacancies
7N.FinalityofordersconstitutingaTribunal
7O.Depositofamountdueonfilingappeal
7P.TransferofcertainapplicationstoTribunal
7Q.Interestpayablebytheemployer
8.Modeofrecoveryofmoneysduefromemployers
8A.Recoveryofmoneysbyemployersandcontractors
8B.IssueofcertificatetotheRecoveryOfficer
8C.RecoveryOfficertowhomcertificateistobeforwarded
8D.Validityofcertificateandamendmentthereof
8E.Stayofproceedingsundercertificateandamendmentorwithdrawalthereof
8F.Othermodesofrecovery
9.FundtoberecognisedunderAct11of1922
10.Protectionagainstattachment
11.Priorityofpaymentofcontributionsoverotherdebts
12.Employernottoreducewagesetc
13.Inspectors
14.Penalties
14A
14AA
14AB.Certainoffencestobecognizable
14AC.Cognizanceandtrialofoffences
14B.Powertorecoverdamages
14C.Powerofcourtofmakeorders
15.Specialprovisionsrelatingtoexistingprovidentfunds
16.Actnottoapplytocertainestablishments
16A.Authorisingcertainemployerstomaintainprovidentfundaccounts
17.Powerofexempt
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17A.Transferofaccounts
17B.Liabilityincaseoftransferofestablishment
18.Protectionofactiontakeningoodfaith
18A.Presidingofficerandotherofficerstobepublicservants
19.Delegationofpowers
20.PowerofCentralGovernmenttogivedirections
21.Powertomakesrules
22.Powertoremovedifficulties
23.RepealofOrdinanceVIIIof1951.
SCHEDULEI
ScheduleII
ScheduleIII
ScheduleIV
AnnexuryRecoveryofDamagesfromEmployers
MattersforwhichprovisionsmaybemadeinaScheme.
1. The employees or class or employees who shall join the Fund and the conditions under which
employeesmaybeexemptedfromjoiningtheFundorfrommakinganycontribution.
2.ThetimeandmannerinwhichcontributionsshallbemadetotheFundbytheemployersandby,or
on behalf of employees (Whether employed by him directly or by or through a contractor), the
contributionswhichanemployeemay,ifhesodesires,makeunderSec.6,andthemannerinwhich
suchcontributionsmayberecovered.
2A.Themannerinwhichemployeescontributionsmayberecoveredbycontractorsfromemployees
employedbyorthroughsuchcontractors.
3. The payment by the employer of such sums of money as may be necessary to meet the cost of
administeringtheFundandtherateatwhichandthemannerinwhichthepaymentshallbemade.
4.TheConstitutionofanycommitteeforassistinganyBoardofTrustees.
5.TheopeningofregionalandotherofficesofanyBoardandTrustees.
6.Themannerinwhichaccountsshallbekept,theinvestmentofmoneysbelongingtotheFundin
accordance with any directions issued or conditions specified by the Central Government, the
preparation of the budget, the audit of accounts and the submission of reports to the Central
GovernmentortoanyspecifiedStateGovernment.
7. The conditions under which withwrawals from the Fund may be permitted and any deduction or
forefeituremaybemaddeandthemaximumamountofsuchdeductionorforefeiture.
8.ThefixationbytheCentralGovernmentinconsultationwiththeboardsoftrusteesconcernedofthe
rateofinterestpayabletomembers.
9. The form in which an employee shall furnish particulars about himself and his family whenever
required.
10.Thenominationofpersontoreceivetheamountstandingtothecreditofamemberafterhisdeath
andthecancellationorvariationofsuchnomination.
11. The registers and records to be maintained with respect to employees and the returns to be
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furnishedbyemployersorcontractors.
12.Theformordesignofanyidentitycard,tokenordiseforthepurposeofidentifyinganyemployee,
andfortheissue,custodyandreplacementthereof.
13.ThefeestobeleviedforanyofthepurposesspecifiedinthisSchedule.
14.Thecontraventionsordefaultswhichshalbepunsihableundersubsection(2)ofSec.14.
15.Thefurtherpowers,ifany,whichmaybeexercisedbyinspectors.
16. The manner in which accumulations in any existing provident fund shall be transferred to the
Fund under Sec.15, and the mode of valuation of any assets which may be transferred by the
employersinthisbehalf.
17.Theconditionsunderwhichamembermaybepermittedtopaypremiaoflifeinsurancefromthe
Fund.
18. Any other matter (Which is to be provided for in the Scheme or) which may be necessary or
properforthepurposeofimplementingtheScheme.
1.Shorttitleextentandapplication
Each cable operator shall maintain a register in Form 5 for each month of the year for which the
registrationisgranted.
2.Definitions
InthisActunlessthecontextotherwiserequires:
(a)appropriategovernmentmeans
(i)inrelationtoanestablishmentbelongingtoorunderthecontroloftheCentralGovernmentorin
relationtoanestablishmentconnectedwitharailwaycompanyamajorportamineoranoilfieldora
controlledindustryorinrelationtoanestablishmenthavingdepartmentsorbranchesinmorethanone
StatetheCentralGovernmentand
(ii)inrelationtoanyotherestablishmenttheStateGovernment
(aa) authorised officer means the Central Provident Fund Commissioner Additional Central
Provident Fund Commissioner Deputy Provident Fund Commissioner Regional Provident Fund
CommissionerorsuchotherofficerasmaybeauthorisedbytheCentralGovernmentbynotification
intheOfficialGazette
(b)basicwagesmeansallemolumentswhichareearnedbyanemployeewhileondutyoronleave
oronholidayswithwagesineithercaseinaccordancewiththetermsofthecontractofemployment
andwhicharepaidorpayableincashtohimbutdoesnotinclude:
(i)thecashvalueofanyfoodconcession
(ii) any dearness allowance (that is to say all cash payments by whatever name called paid to an
employeeonaccountofariseinthecostofliving)houserentallowanceovertimeallowancebonus
commissionoranyothersimilarallowancepayabletotheemployeeinrespectofhisemploymentor
ofworkdoneinsuchemployment
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(iii)anypresentsmadebytheemployer
(c) contribution means a contribution payable in respect of a member under a scheme or the
contributionpayableinrespectofanemployeetowhomtheInsuranceSchemeapplies
(d)controlledindustrymeansanyindustrythecontrolofwhichbytheUnionhasbeendeclaredbya
CentralActtobeexpedientinthepublicinterest
(e)employermeans:
(i)inrelationtoanestablishmentwhichisafactorytheowneroroccupierofthefactoryincludingthe
agentofsuchowneroroccupierthelegalrepresentativeofadeceasedowneroroccupierandwherea
personhasbeennamedasamanagerofthefactoryunderclause(f)ofsubsection
(1)ofsection7oftheFactoriesAct1948thepersonsonamedand
(ii) in relation to any other establishment the person who or the authority which has the ultimate
control over the affairs of the establishment and where the said affairs are entrusted to a manager
managingdirectorormanagingagentsuchmanagermanagingdirectorormanagingagent
(f) employee means any person who is employed for wages in any kind of work manual or
otherwiseinorinconnectionwiththeworkofanestablishmentandwhogetshiswagesdirectlyor
indirectlyfromtheemployerandincludesanyperson
(i)employedbyorthroughacontractorinorinconnectionwiththeworkoftheestablishment
(ii) engaged as an apprentice not being an apprentice engaged under the Apprentices Act 1961 or
underthestandingordersoftheestablishment
(ff) exempted employee means an employee to whom a Scheme or the Insurance Scheme as the
casemaybewouldbutfortheexemptiongrantedundersection17haveapplied
(fff)exemptedestablishmentmeansanestablishmentinrespectofwhichanexemptionhasbeen
granted under section 17 from the operation of all or any of the provisions of any Scheme or the
InsuranceSchemeasthecasemaybewhethersuchexemptionhasbeengrantedtotheestablishment
assuchortoanypersonorclassofpersonsemployedtherein
(g)factorymeansanypremisesincludingtheprecinctsthereofinanypartofwhichamanufacturing
processisbeingcarriedonorisordinarilysocarriedonwhetherwiththeaidofpowerorwithoutthe
aidofpower
[(gg)
(ggg)Omittedw.e.f.16111995]
(h)FundmeanstheprovidentfundestablishedunderaScheme
(i)industrymeansanyindustryspecifiedinScheduleIandincludesanyotherindustryaddedtothe
Schedulebynotificationundersection4
(ia)InsuranceFundmeanstheDepositlinkedInsuranceFundestablishedundersubsection(2)of
section6C
(ib) Insurance Scheme means the Employees Depositedlinked Insurance Scheme framed under
subsection(1)ofsection6C
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(ic) manufacture or manufacturing process means any process for making altering repairing
ornamentingfinishingpackingoilingwashingcleaningbreakingupdemolishingorotherwisetreating
oradaptinganyarticleorsubstancewithaviewtoitsusesaletransportdeliveryordisposal
(j)membermeansamemberofthefund
(k)occupierofafactorymeansthepersonwhohasultimatecontrolovertheaffairsofthefactory
and where the said affairs are entrusted to a managing agent such agent shall be deemed to be the
occupierofthefactory
(kA) Pension Fund means the Employees Pension Fund established under subsection (2) of
section6A
(kB) Pension Scheme means the Employees Pension Scheme framed under subsection (1) of
section6A
(ka)prescribedmeansprescribedbyrulesmadeunderthisAct
(kb) Recovery Officer means any officer of the Central Government State Government or the
BoardofTrusteesconstitutedundersection5AwhomaybeauthorisedbytheCentralGovernmentby
notificationintheOfficialGazettetoexercisethepowersofaRecoveryOfficerunderthisAct
(l)schememeanstheEmployeesProvidentFundSchemeframedundersection5
(ll)superannuationinrelationtoanemployeewhoisthememberofthePensionSchememeansthe
attainmentbythesaidemployeeoftheageoffiftyeightyears.
(m)TribunalmeanstheEmployeesProvidentFundsAppellateTribunalconstitutedundersection
7D.
2A.Establishmenttoincludealldepartmentsandbranches
For the removal of doubts it is hereby declared that where an establishment consists of different
departments or has branches where situated in the same place or in different places all such
departmentsorbranchesshallbetreatedaspartsofthesameestablishment.
3. Power to apply the Act to an establishment which has a

commonprovidentfundwithanotherestablishment
Where immediately before this Act becomes applicable to an establishment there is in existence a
providentfundwhichiscommontotheemployeesemployedinthatestablishmentandemployeesin
anyotherestablishmenttheCentralGovernmentmaybynotificationintheOfficialGazettedirectthat
theprovisionsofthisActshallalsoapplytosuchotherestablishment.
4.PowertoaddtoSchedule
(1)TheCentralGovernmentmaybynotificationintheOfficialGazetteaddtoScheduleIanyother
industryinrespectoftheemployeeswhereofitisofopinionthataprovidentfundschemeshouldbe
framedunderthisActandthereupontheindustrysoaddedshallbedeemedtobeanindustryspecified
inScheduleIforthepurposesofthisAct.
(2)Allnotificationsundersubsection(1)shallbelaidbeforeParliamentassoonasmaybeafterthey
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areissued.
5.EmployeesProvidentFundsScheme
(1)TheCentralGovernmentmaybynotificationintheOfficialGazetteframeaSchemetobecalled
theEmployeesProvidentFundsSchemefortheestablishmentofprovidentfundsunderthisActfor
employeesorforanyclassofemployeesandspecifytheestablishmentsorclassofestablishmentsto
whichthesaidSchemeshallapplyandthereshallbeestablishedassoonasmaybeaftertheframing
oftheSchemeaFundinaccordancewiththeprovisionsofthisActandtheScheme.
(1A)TheFundshallvestinandbeadministeredbytheCentralBoardconstitutedundersection5A.
(1B)SubjecttotheprovisionsofthisActaSchemeframedundersubsection(1)mayprovideforall
oranyofthemattersspecifiedinSch.II.
(2) A Scheme framed under subsection (1) may provide that any of its provisions shall take effect
eitherprospectivelyorretrospectivelyonsuchdateasmaybespecifiedinthisbehalfintheScheme.
5A.CentralBoard
(1) The Central Government may by notification in the Official Gazette constitute with effect from
suchdateasmaybespecifiedthereinaBoardofTrusteesfortheterritoriestowhichthisActextends
(hereinafter in this Act referred to as the Central Board) consisting of the following persons as
membersnamely:
(a)aChairmanandaViceChairmantobeappointmentbytheCentralGovernment
(aa)theCentralProvidentFundCommissionerexofficio
(b)notmorethanfivepersonsappointedbytheCentralGovernmentfromamongstitsofficials
(c)notmorethanfifteenpersonsrepresentingGovernmentsofsuchStatesastheCentralGovernment
mayspecifyinthisbehalfappointedbytheCentralGovernment
(d)tenpersonsrepresentingemployersoftheestablishmentstowhichtheSchemeappliesappointed
by the Central Government after consultation with such organisations of employers as may be
recognisedbytheCentralGovernmentinthisbehalfand
(e)tenpersonsrepresentingemployeesintheestablishmentstowhichtheSchemeappliesappointed
by the Central Government after consultation with such organisations of employees as may be
recognisedbytheCentralGovernmentinthisbehalf.
(2)ThetermsandconditionssubjecttowhichamemberoftheCentralBoardmaybeappointedand
thetimeplaceandprocedureofthemeetingsoftheCentralBoardshallbesuchasmaybeprovided
forintheScheme.
(3) The Central Board shall subject to the provisions of section 6A and section 6C administer the
fundvestedinitinsuchmannerasmaybespecifiedintheScheme.
(4) The Central Board shall perform such other functions as it may be required to perform by or
underanyprovisionsoftheSchemeFamilyPensionSchemeandtheInsuranceScheme.
(5)TheCentralBoardshallmaintainproperaccountsofitsincomeandexpenditureinsuchformand
insuchmannerastheCentralGovernmentmayafterconsultationwiththeComptrollerandAuditor
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GeneralofIndiaspecifyintheScheme.
(6) The accounts of the Central Board shall be audited annually by the Comptroller and Auditor
GeneralofIndiaandanyexpenditureincurredbyhiminconnectionwithsuchauditshallbepayable
bytheCentralBoardtotheComptrollerandAuditorGeneralofIndia.
(7)The Comptroller and AuditorGeneral of India andanypersonappointed by him in connection
with the audit of the accounts of the Central Board shall have the same rights and privileges and
authority in connection with such audit as the Comptroller and AuditorGeneral has in connection
withtheauditofGovernmentaccountsandinparticularshallhavetherighttodemandtheproduction
of books accounts connected vouchers documents and papers and inspect any of the offices of the
CentralBoard.
(8)TheaccountsoftheCentralBoardascertifiedbytheComptrollerandAuditorGeneralofIndiaor
any other person appointment by him in this behalf together with the audit report thereon shall be
forwardedtotheCentralBoardwhichshallforwardthesametotheCentralGovernmentalongwith
itscommentsonthereportoftheComptrollerandAuditorGeneral.
(9) It shall be the duty of the Central Board to submit also to the Central Government an annual
reportofitsworkandactivitiesandtheCentralGovernmentshallcauseacopyoftheannualreport
theauditedaccountstogetherwiththereportoftheComptrollerandAuditorGeneralofIndiaandthe
commentsoftheCentralBoardthereontobelaidbeforeeachHouseofParliament.
5AA.ExecutiveCommittee
(1) The Central Government may by notification in the Official Gazette constitute with effect from
such dates as may be specified therein an Executive Committee to assist the Central Board in the
performanceofitsfunctions.
(2)TheExecutiveCommitteeshallconsistofthefollowingpersonsasmembersnamely:
(a) a Chairman appointed by the Central Government from amongst the members of the Central
Board
(b)twopersonsappointedbytheCentralGovernmentfromamongstthepersonsreferredtoinclause
(b)ofsubsection(1)ofsection5A
(c)threepersonsappointedbytheCentralGovernmentfromamongstthepersonsreferredtoinclause
(c)ofsubsection(1)ofsection5A
(d)threepersonsrepresentingtheemployerselectedbytheCentralBoardfromamongstthepersons
referredtoinclause(d)ofsubsection(1)ofsection5A
(e)threepersonsrepresentingtheemployeeselectedbytheCentralBoardfromamongstthepersons
referredtoinclause(e)ofsubsection(1)ofsection5A
(f)theCentralProvidentFundCommissionerexofficio.
(3)ThetermsandconditionssubjecttowhichamemberoftheCentralBoardmaybeappointedor
electedtotheExecutiveCommitteeandthetimeplaceandprocedureofthemeetingsoftheExecutive
CommitteeshallbesuchasmaybeprovidedforintheScheme.
5B.StateBoard
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(1)TheCentralGovernmentmayafterconsultationwiththeGovernmentofanyStatebynotification
intheOfficialGazetteconstituteforthatStateaBoardofTrustees(hereinafterinthisActreferredto
astheStateBoard)insuchmannerasmaybeprovidedforintheScheme.
(2) A State Board shall exercise such powers and perform such duties as the Central Government
mayassigntoitfromtimetotime.
(3)ThetermsandconditionssubjecttowhichamemberofaStateBoardmaybeappointedandthe
timeplaceandprocedureofthemeetingsofaStateBoardshallbesuchasmaybeprovidedforinthe
Scheme
5C.BoardofTrusteestobebodycorporate
EveryBoardofTrusteeconstitutedundersection5Aorsection5Bshallbeabodycorporateunderthe
namespecifiedinthenotificationconstitutingithavingperpetualsuccessionandacommonsealand
shallbythesaidnamesueandbesued.
5D.Appointmentofofficers
(1)TheCentralGovernmentshallappointaCentralProvidentFundCommissionerwhoshallbethe
chief executive officer of the Central Board and shall be subject to the general control and
superintendenceofthatBoard.
(2) The Central Government may also appoint a Financial Advisor and Chief Accounts Officer to
assisttheCentralProvidentFundCommissionerinthedischargeofhisduties.
(3)TheCentralBoardmayappointsubjecttothemaximumscaleofpayasmaybespecifiedinthe
Scheme as many Additional Central Provident Fund Commissioners Deputy Provident Fund
Commissioners Regional Provident Fund Commissioners Assistant Provident Fund Commissioners
andsuchotherofficersandemployeesasitmayconsidernecessaryfortheefficientadministrationof
theSchemetheFamilyPensionSchemeandInsuranceScheme.
(4)NoappointmenttothepostoftheCentralProvidentFundCommissioneroraFinancialAdvisor
and Chief Accounts Officers or any other post under the Central Board carrying a scale of pay
equivalenttothescaleofpayofanyGroupAorGroupBpostundertheCentralGovernmentshall
bemadeexceptafterconsultationwiththeUnionPublicServiceCommission.
Providedthatnosuchconsultationshallbenecessaryinregardtoanysuchappointment
(a)foraperiodnotexceedingoneyearor
(b)ifthepersontobeappointedisatthetimeofhisappointment
(i)amemberoftheIndianAdministrativeServiceor
(ii)intheserviceoftheCentralGovernmentoraStateGovernmentortheCentralBoardinaGroup
AorGroupBpost.
(5)AStateBoardmaywiththeapprovaloftheStateGovernmentconcernedappointsuchstaffasit
mayconsidernecessary.
(6)Themethodofrecruitmentsalaryandallowancesdisciplineandotherconditionsofserviceofthe
CentralProvidentFundCommissionerandtheFinancialAdviserandChiefAccountsOfficershallbe
suchasmaybespecifiedbytheCentralGovernmentandsuchsalaryandallowancesshallbepaidout
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oftheFund.
(7)(a)Themethodofrecruitmentsalaryandallowancesdisciplineandotherconditionsofserviceof
Additional Central Provident Fund Commissioner Deputy Provident Fund Commissioner Regional
Provident Fund Commissioner Assistant Provident Fund Commissioner and other officers and
employeesoftheCentralBoardshallbesuchasmaybespecifiedbytheCentralBoardinaccordance
withtherulesandordersapplicabletotheofficersandemployeesoftheCentralGovernmentdrawing
correspondingscalesofpay:
ProvidedthatwheretheCentralBoardisoftheopinionthatitisnecessarytomakeadeparturefrom
thesaidrulesorordersinrespectofanyofthemattersaforesaiditshallobtainthepriorapprovalof
theCentralGovernment.
(b) In determining the corresponding scales of pay of officers and employees under clause (a) the
Central Board shall have regard to the educational qualifications method of recruitment duties and
responsibilities of such officers and employees under the Central Government and in case of any
doubttheCentralBoardshallreferthemattertotheCentralGovernmentwhosedecisionthereonshall
befinal.
(8) The method of recruitment salary and allowances discipline and other conditions of service of
officers and employees of State Board shall be such as may be specified by that Board with the
approvaloftheStateGovernmentconcerned.
ActsandproceedingsoftheCentralBoardoritsExecutiveCommitteeortheStateBoardnottobe
invalidatedoncertaingrounds
NoactdoneorproceedingtakenbytheCentralBoardortheExecutiveCommitteeconstitutedunder
section 5AA or the State Board shall be questioned on the ground merely of the existence of any
vacancyinoranydefectintheconstitutionoftheCentralBoardortheExecutiveCommitteeorthe
StateBoardasthecasemaybe.
5E.Delegation
TheCentralBoardmaydelegatetotheExecutiveCommitteeortotheChairmanoftheBoardorto
anyofitsofficersandaStateBoardmaydelegatetoitsChairmanortoanyofitsofficerssubjectto
suchconditionsandlimitationsifanyasitmayspecifysuchofitspowersandfunctionsunderthis
Act as it may deem necessary for the efficient administration of the Scheme the Family Pension
SchemeandtheInsuranceScheme.
6.*Contributionsandmatterswhichmaybeprovidedforinthe
Scheme
ThecontributionwhichshallbepaidbytheemployertotheFundshalleightandonethirdpercentof
the basic wages dearness allowances and retaining allowance (if any) for the time being payable to
each of the employees (whether employed by him directly or by or through a contractor) and the
employeescontributionshallbeequaltothecontributionpayablebytheemployerinrespectofhim
andmayifanyemployeesodesiresandiftheSchememakesprovisionthereforebeanamountnot
exceeding eight and onethird per cent of his basic wages dearness allowances and retaining
allowance(ifany)subjecttotheconditionthattheemployershallnotbeunderanobligationtopay
anycontributionoverandabovehiscontributionpayableunderthissection
Provided that in its application to any establishment or class of establishments which the Central
Government after making such inquiry as it deems fit may by notification in the Official Gazette
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specify this section shall be subject to the modification that for the words eight and onethird per
centatboththeplaceswheretheyoccurthewordstenpercentshallbesubstituted:
ProvidedfurtherthatwheretheamountofanycontributionpayableunderthisActinvolvesafraction
ofarupeetheSchememayprovidefortheroundingoffofsuchfractiontothenearestrupeehalfofa
rupeeorquartertoarupee.
Explanation1:Forthepurposesofthissectiondearnessallowanceshallbedeemedtoincludealso
thecashvalueofanyfoodconcessionallowedtotheemployee.
Explanation2:Forthepurposesofthissectionretainingallowancemeansanallowancepayablefor
thetimebeingtoanemployeeofanyfactoryorotherestablishmentduringanyperiodinwhichthe
establishmentisnotworkingforretaininghisservices.
6A.EmployeesPensionScheme
(1)TheCentralGovernmentmaybynotificationintheOfficialGazetteframeaschemetobecalled
theEmployeesPensionSchemeforthepurposeofprovidingfor:
(a)superannuationpensionretiringpensionorpermanenttotaldisablementpensiontotheemployees
ofanyestablishmentorclassofestablishmentstowhichthisActappliesand
(b)widoworwidowerspensionchildrenpensionoforphanpensionpayabletothebeneficiariesof
suchemployees.
(2) Notwithstanding anything contained in section 6 there shall be established as soon as may be
framingofthePensionSchemeaPensionFundintowhichthereshallbepaidfromtimetotimein
respectofeveryemployeewhoisamemberofthePensionScheme:
(a)suchsumsfromtheemployerscontributionundersection6notexceedingeightandonethirdper
cent of the basic wages dearness allowance and retaining allowance if any of the concerned
employeesasmayspecifiedinthePensionScheme
(b)suchsumsasarepayablebytheemployersofexemptedestablishmentsundersubsection(6)of
section17
(c)thenetassetsoftheEmployeesFamilyPensionFundasonthedateoftheestablishmentofthe
PensionFund
(d)suchsumsastheCentralGovernmentmayafterdueappropriationbyParliamentbylawinthis
behalfspecify.
(3)OntheestablishmentofthePensionFundtheFamilyPensionScheme(hereinafterreferredtoas
theceasedscheme)shallceasetooperateandallassetsoftheceasedschemeshallvestinandshall
standtransferredtoandallliabilitiesundertheceasedschemeshallbeenforceableagainstthePension
Fundandthebeneficiariesundertheceasedschemeshallbeentitledtodrawthebenefitsnotlessthan
thebenefitstheywereentitledtoundertheceasedschemefromthePensionFund.
(4)ThePensionFundshallvestinandbeadministeredbytheCentralBoardinsuchmannerasmay
bespecifiedinthePensionScheme.
(5)SubjecttotheprovisionsofthisActthePensionSchememayprovideforalloranyofthematters
specifiedinScheduleIII.
(6) The Pension Scheme may provide that all or any of its provisions shall take effect either
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prospectivelyorretrospectivelyonsuchdateasmaybespecifiedinthatbehalfinthatScheme.
(7)APensionFundSchemeframedundersubsection(1)shallbelaidassoonasmaybeafteritis
made before each House of Parliament while it is in session for a total period of thirty days which
maybecomprisedinonesessionorintwoormoresuccessivesessionsandifbeforetheexpiryofthe
sessionimmediatelyfollowingthesessionorthesuccessivesessionsaforesaidbothHousesagreein
makinganymodificationintheschemeorbothHousesagreethattheschemeshouldnotbemadethe
schemeshallthereafterhaveeffectonlyinsuchmodifiedformorbeofnoeffectasthecasemaybe
so however that any such modification or annulment shall be without prejudice to the validity of
anythingpreviouslydoneunderthatscheme.
6C.EmployeesDepositLinkedInsuranceScheme
(1)TheCentralGovernmentmaybynotificationintheOfficialGazetteframeaSchemetobecalled
theEmployeesDepositlinkedInsuranceSchemeforthepurposeofprovidinglifeinsurancebenefits
totheemployeesofanyestablishmentorclassofestablishmentstowhichthisActapplies.
(2)ThereshallbeestablishedassoonasmaybeaftertheframingoftheInsuranceSchemeaDeposit
linkedInsuranceFundintowhichshallbepaidbytheemployerfromtimetotimeinrespectofevery
suchemployeeinrelationtowhomheistheemployersuchamountnotbeingmorethanonepercent
oftheaggregateofthebasicwagesdearnessallowanceandretainingallowance(ifany)forthetime
being payable in relation to such employee as the Central Government may by notification in the
OfficialGazettespecify.
Explanation : For the purposes of this subsection the expressions dearness allowance and
retainingallowancehavethesamemeaningsasinsection6.
[(3)Omittedw.e.f.16111995]
(4)(a)TheemployershallpayintotheInsuranceFundsuchfurthersumsof
moneynotexceedingonefourthofthecontributionwhichheisrequiredtomakeundersubsection
(2) as the Central Government may from time to time determine to meet all the expenses in
connectionwithadministrationoftheInsuranceSchemeotherthantheexpensestowardsthecostof
anybenefitsprovidedbyorunderthatScheme.
[(b)Omittedw.e.f.16111995]
(5)TheInsuranceFundshallvestintheCentralBoardandbeadministeredbyitinsuchmanneras
maybespecifiedintheInsuranceScheme.
(6)TheInsuranceSchememayprovideforalloranyofthemattersspecifiedinScheduleIV.
(7)TheInsuranceSchememayprovidethatanyofitsprovisionsshalltakeeffecteitherprospectively
orretrospectivelyonsuchdateasmaybespecifiedinthisbehalfinthatScheme.
6D.LayingofSchemesbeforeParliament
EverySchemeframedundersection5section6Aandsection6Cshallbelaidassoonasmaybeafter
it is framed before each House of Parliament while it is in session for a total period of thirty days
whichmaybecomprisedinonesessionorintwoormoresuccessivesessionsandifbeforetheexpiry
of the session immediately following the session or the successive sessions aforesaid both Houses
agreeinmakinganynotificationintheSchemeorbothHousesagreethattheschemeshouldnotbe
framedtheSchemeshallthereafterhaveeffectonlyinsuchmodifiedformorbeofnoeffectasthe
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casemaybesohoweverthatanysuchmodificationorannulmentshallbewithoutprejudicetothe
validityofanythingpreviouslydoneundertheScheme.
7.ModificationofScheme
(1)TheCentralGovernmentmaybynotificationintheOfficialGazetteaddtoamendorvaryeither
prospectivelyorretrospectivelytheSchemetheFamilyPensionortheInsuranceSchemeasthecase
maybe.
(2)Everynotificationissuedundersubsection(1)shallbelaidassoonasmaybeafteritisissued
beforeeachHouseofParliamentwhileitisinsessionforatotalperiodofthirtydayswhichmaybe
comprisedinonesessionorintwoormoresuccessivesessionsandifbeforetheexpiryofthesession
immediatelyfollowingthesessionorthesuccessivesessionsaforesaidbothHousesagreeinmaking
anymodificationinthenotificationorbothHousesagreethatthenotificationshouldnotbeissuedthe
notificationshallthereafterhaveeffectonlyinsuchmodifiedformorbeofnoeffectasthecasemay
besohoweverthatanysuchmodificationorannulmentshallbewithoutprejudicetothevalidityof
anythingpreviouslydoneunderthenotification.
7A.Determinationofmoneysduefromemployers
(1)TheCentralProvidentFundCommissioneranyAdditionalCentralProvidentFundCommissioner
any Deputy Provident Fund Commissioner any Regional Provident Fund Commissioner or any
AssistantProvidentFundCommissionermaybyorder
(a)inacasewhereadisputearisesregardingtheapplicabilityofthisActtoanestablishmentdecide
suchdisputeand
(b)determinetheamountduefromanyemployerunderanyprovisionofthisActtheSchemeorthe
PensionSchemeortheInsuranceSchemeasthecasemaybeandforanyoftheaforesaidpurposes
mayconductsuchinquiryashemaydeemnecessary.
(2) The officer conducting the inquiry under subsection (1) shall for the purposes of such inquiry
havethesamepowersasarevestedinacourtundertheCodeofCivilProcedure1908fortryingasuit
inrespectofthefollowingmattersnamely:
(a)enforcingtheattendanceofanypersonorexamininghimonoath
(b)requiringthediscoveryandproductionofdocuments
(c)receivingevidenceonaffidavit
(d)issuingcommissionsfortheexaminationofwitnessesandanysuchinquiryshallbedeemedtobe
judicialproceedingwithinthemeaningofsections193and228andforthepurposeofsection196of
theIndianPenalCode.
(3)Noordershallbemadeundersubsection(1)unlesstheemployerconcernedisgivenareasonable
opportunityofrepresentinghiscase.
(3A) Where the employer employee or any other person required to attend the inquiry under sub
section (1) fails to attend such inquiry without assigning any valid reason or fails to produce any
documentortofileanyreportorreturnwhencalledupontodosotheofficerconductingtheinquiry
maydecidetheapplicabilityoftheActordeterminetheamountduefromanyemployerasthecase
maybeonthebasisoftheevidenceadducedduringsuchenquiryandotherdocumentsavailableon
record.
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(4)Whereanorderundersubsection(1)ispassedagainstanemployerexpartehemaywithinthree
monthsfromthedateofcommunicationofsuchorderapplytotheofficeforsettingasidesuchorder
andifhesatisfiestheofficerthattheshowcausenoticewasnotdulyservedorthathewasprevented
by any sufficient cause from appearing when the inquiry was held the officer shall make an order
settingasidehisearlierorderandshallappointadateforproceedingwiththeinquiry:
Providedthatnosuchordershallbesetasidemerelyonthegroundthattherehasbeenanirregularity
intheserviceoftheshowcausenoticeiftheofficerissatisfiedthattheemployerhadnoticeofthe
dateofhearingandhadsufficienttimetoappearbeforetheofficer.
Explanation:WhereanappealhasbeenpreferredunderthisActagainstanorderpassedexparteand
suchappealhasbeendisposedofotherwisethanonthegroundthattheappellanthaswithdrawnthe
appealnoapplicationshalllieunderthissubsectionforsettingasidetheexparteorder.
(5) No order passed under this section shall be set aside on any application under subsection (4)
unlessnoticethereofhasbeenservedontheoppositeparty.
7B.Reviewoforderspassedundersection7A
(1)Anypersonaggrievedbyanordermadeundersubsection(1)ofsection7Abutfromwhichno
appealhasbeenpreferredunderthisActandwhofromthediscoveryofnewandimportantmatteror
evidence which after the exercise of due diligence was not within his knowledge or could not be
produced by him at the time when the order was made or on account of some mistake or error
apparentonthefaceoftherecordorforanyothersufficientreasondesirestoobtainareviewofsuch
ordermayapplyforareviewofthatordertotheofficerwhopassedtheorder:
Provided that such officer may also on his own motion review his order if he is satisfied that it is
necessarysotodoonanysuchground.
(2) Every application for review under subsection (1) shall be filed in such form and manner and
withinsuchtimeasmaybespecifiedintheScheme.
(3) Where it appears to the officer receiving an application for review that there is no sufficient
groundforreviewheshallrejecttheapplication.
(4)Wheretheofficerisoftheopinionthattheapplicationforreviewshouldbegrantedheshallgrant
thesame:
Providedthat
(a)nosuchapplicationshallbegrantedwithoutpreviousnoticetoallthepartiesbeforehimtoenable
themtoappearandbeheardinsupportoftheorderinrespectofwhichareviewisappliedforand
(b)nosuchapplicationshallbegrantedonthegroundofdiscoveryofnewmatterorevidencewhich
theapplicantallegeswasnotwithinhisknowledgeorcouldnotbeproducedbyhimwhentheorder
wasmadewithoutproofofsuchallegation.
(5) No appeal shall lie against the order of the officer rejecting an application for review but an
appeal under this Act shall lie against an order passed under review as if the order passed under
reviewweretheoriginalorderpassedbyhimundersection7A.
7C.Determinationofescapedamount
Where an order determining the amount due from an employer under section 7A or section 7B has
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beenpassedandiftheofficerwhopassedtheorder
(a)hasreasontobelievethatbyreasonoftheomissionorfailureonthepartoftheemployertomake
any document or report available or to disclose fully and truly all material facts necessary for
determining the correct amount due from the employer any amount so due from such employer for
anyperiodhasescapedhisnotice
(b) has in consequence of information in his possession reason to believe that any amount to be
determined under section 7A or section 7B has escaped from his determination for any period
notwithstandingthattherehasbeennoomissionorfailureasmentionedinclause(a)onthepartofthe
employerhemaywithinaperiodoffiveyearsfromthedateofcommunicationoftheorderpassed
under section 7A or section 7B reopen the case and pass appropriate orders redetermining the
amountduefromtheemployerinaccordancewiththeprovisionsofthisAct:
Providedthatnoorderredeterminingtheamountduefromtheemployershallbepassedunderthis
sectionunlesstheemployerisgivenareasonableopportunityofrepresentinghiscase.
7D.EmployeesProvidentFundsAppellateTribunal
(1) The Central Government may by notification in the Official Gazette constitute one or more
AppellateTribunalstobeknownastheEmployeesProvidentFundsAppellateTribunaltoexercise
the powers and discharge the functions conferred on such Tribunal by this Act and every such
Tribunalshallhavejurisdictioninrespectofestablishmentssituatedinsuchareaasmaybespecified
inthenotificationconstitutingtheTribunal.
(2)ATribunalshallconsistofonepersononlytobeappointedbytheCentralGovernment.
(3)ApersonshallnotbequalifiedforappointmentasthePresidingOfficerofaTribunal(hereinafter
referredtoasthePresidingOfficer)unlessheisorhasbeenorisqualifiedtobeaJudgeofaHigh
Court.
7E.Termofoffice
ThePresidingOfficerofaTribunalshallholdofficeforatermoffiveyearsfromthedateonwhich
heentersuponhisofficeoruntilheattainstheageofsixtytwoyearswhicheverisearlier.
7F.Resignation
ThePresidingOfficermaybynoticeinwritingunderhishandaddressedtotheCentralGovernment
resignhisoffice.
Provided that the Presiding Officer shall unless he is permitted by the Central Government to
relinquishhisofficesoonercontinuetoholdofficeuntiltheexpiryofthreemonthsfromthedateof
receiptofsuchnoticeoruntilapersondulyappointedashissuccessorentersuponhisofficeoruntil
theexpiryofhistermofofficewhicheveristheearliest.
7G. Salary and allowances and other terms and conditions of

serviceofpresidingofficer
The salary and allowances payable to a nd the other terms and conditions of service (including
pension gratuity and other retirement benefits) of the Presiding Officer shall be such as may be
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prescribed.
Providedthatneitherthesalaryandallowancesnortheothertermsandconditionsofserviceofthe
PresidingOfficershallbevariedtohisdisadvantageafterhisappointment.
7H.StaffofTribunal
(1) The Central Government shall determine the nature and categories of the officers and other
employeesrequiredtoassistaTribunalinthedischargeofitsfunctionsandprovidetheTribunalsuch
officersandotheremployeesasitmaythinkfit.
(2)TheofficersandotheremployeesofaTribunalshalldischargetheirfunctionsunderthegeneral
superintendenceofthePresidingOfficer.
3)Thesalariesandallowancesandotherconditionsofserviceoftheofficersandotheremployeesof
aTribunalshallbesuchasmaybeprescribed.
7I.AppealstoTribunal
(1)AnypersonaggrievedbyanotificationissuedbytheCentralGovernmentoranorderpassedby
the Central Government or any authority under the proviso to subsection (3) or subsection (4) of
section 1 or section 3 or subsection (1) of section 7A or section 7B except an order rejecting an
applicationforreviewreferredtoinsubsection(5)thereoforsection7Corsection14Bmayprefer
anappealtoaTribunalagainstsuchnotificationororder.
(2)Everyappealundersubsection(1)shallbefiledinsuchformandmannerwithinsuchtimeand
beaccompaniedbysuchfeesasmaybeprescribed.
7J.ProcedureofTribunal
(1) A Tribunal shall have power to regulate its own procedure in all matters arising out of the
exerciseofitspowersorofthedischargeofitsfunctionsincludingtheplacesatwhichtheTribunal
shallhaveitssittings.
(2)ATribunalshallforthepurposeofdischargingitsfunctionshaveallthepowerswhicharevested
intheofficersreferredtoinsection7AandanyproceedingbeforetheTribunalshallbedeemedtobe
ajudicialproceedingwithinthemeaningofsections193and228andforthepurposeofsection196
oftheIndianPenalCode1860(45of1860)andtheTribunalshallbedeemedtobeaCivilCourtfor
all the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure 1973 (2 of
1974).
7K. Right of appellant to take assistance of legal practitioner

andofgovernmentetc.toappointpresentingofficers
(1)ApersonpreferringanappealtoaTribunalunderthisActmayeitherappearinpersonortakethe
assistanceofalegalpractitionerofhischoicetopresenthiscasebeforetheTribunal.
(2) The Central Government or a State Government or any other authority under this Act may
authoriseoneormorelegalpractitionersoranyofitsofficerstoactaspresentingofficersandevery
personsoauthorisedmaypresentthecasewithrespecttoanyappealbeforeaTribunal.
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7L.OrdersofTribunal
(1) A Tribunal may after giving the parties to the appeal an opportunity of being heard pass such
orders thereon as it thinks fit confirming modifying or annulling the order appealed against or may
referthecasebacktotheauthoritywhichpassedsuchorderwithsuchdirectionsastheTribunalmay
think fit for a fresh adjudication or order as the case may be after taking additional evidence if
necessary.
(2)ATribunalmayatanytimewithinfiveyearsfromthedateofitsorderwithaviewtorectifying
anymistakeapparentfromtherecordamendanyorderpassedbyitundersubsection(1)andshall
makesuchamendmentintheorderifthemistakeisbroughttoitsnoticebythepartiestotheappeal:
Provided that an amendment which has the effect of enhancing the amount due from or otherwise
increasingtheliabilityoftheemployershallnotbemadeunderthissubsectionunlesstheTribunal
hasgivennoticetohimofitsintentiontodosoandhasallowedhimareasonableopportunityofbeing
heard.
(3)ATribunalshallsendacopyofeveryorderpassedunderthissectiontothepartiestotheappeal.
(4)AnyordermaybyaTribunalfinallydisposingofanappealshallnotbequestionedinanyCourt
oflaw.
7M.Fillingupofvacancies
IfforanyreasonavacancyoccursintheofficeofthePresidingOfficertheCentralGovernmentshall
appoint another person in accordance with the provisions of this Act to fill the vacancy and the
proceedingsmaybecontinuedbeforeaTribunalfromthestageatwhichthevacancyisfilled.
7N.FinalityofordersconstitutingaTribunal
NoorderoftheCentralGovernmentappointinganypersonasthePresidingOfficershallbecalledin
questioninanymannerandnoactorproceedingbeforeaTribunalshallbecalledinquestioninany
manneronthegroundmerelyofanydefectintheconstitutionofsuchTribunal.
7O.Depositofamountdueonfilingappeal
NoappealbytheemployershallbeentertainedbyaTribunalunlesshehasdepositedwithitseventy
fivepercentoftheamountduefromhimasdeterminedbyanofficerreferredtoinsection7A.
ProvidedthattheTribunalmayforreasonstoberecordedinwritingwaiveorreducetheamountto
bedepositedunderthissection.
7P.TransferofcertainapplicationstoTribunal
All applications which are pending before the Central Government under section 19A before its
repeal shall stand transferred to a Tribunal exercising jurisdiction in respect of establishments in
relationtowhichsuchapplicationshadbeenmadeasifsuchapplicationswereappealspreferredto
theTribunal.
7Q.Interestpayablebytheemployer
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Theemployershallbeliabletopaysimpleinterestattherateoftwelvepercentperannumoratsuch
higherrateasmaybespecifiedintheSchemeonanyamountduefromhimunderthisActfromthe
dateonwhichtheamounthasbecomesoduetillthedateofitsactualpayment:
Provided that higher rate of interest specified in the Scheme shall not exceed the lending rate of
interestchargedbyanyscheduledbank.
8.Modeofrecoveryofmoneysduefromemployers
Anyamountdue:
(a)fromtheemployerinrelationtoanestablishmenttowhichanySchemeortheInsuranceScheme
appliesinrespectofanycontributionpayabletotheFundorasthecasemaybetheInsuranceFund
damages recoverable under section 14B accumulations required to be transferred under subsection
(2)ofsection15orundersubsection(5)ofsection17oranychargespayablebyhimunderanyother
provisionofthisActorofanyprovisionoftheSchemeortheInsuranceSchemeor
(b) from the employer in relation to an exempted establishment in respect of any damages
recoverableundersection14BoranychargespayablebyhimtotheappropriateGovernmentunder
anyprovisionofthisActorunderanyoftheconditionsspecifiedundersection17orinrespectofthe
contribution payable by him towards the Pension Scheme or the Insurance Scheme under the said
section17mayiftheamountisinarrearsberecoveredinthemannerspecifiedinsections8Bto8G.
8A.Recoveryofmoneysbyemployersandcontractors
(1)Theamountofcontribution(thatistosaytheemployerscontributionaswellastheemployees
contribution in pursuance of any Scheme and the employers contribution in pursuance of the
InsuranceScheme)andanychargesformeetingthecostofadministeringtheFundpaidorpayable
byanemployerinrespectofanemployeeemployedbyorthroughacontractormayberecoveredby
such employer from the contractor either by deduction from any amount payable to the contractor
underanycontractorasadebtpayablebythecontractor.
(2)Acontractorfromwhomtheamountsmentionedinsubsection(1)mayberecoveredinrespectof
any employee employed by or through him may recover from such employee the employees
contributionunderanySchedulebydeductionfromthebasicwagesdearnessallowanceandretaining
allowance(ifany)payabletosuchemployee.
(3) Notwithstanding any contract to the contrary no contractor shall be entitled to deduct the
employers contribution of the charges referred to in subsection (1) from the basic wages dearness
allowanceandretainingallowance(ifany)payabletoanemployeeemployedbyorthroughhimor
otherwisetorecoversuchcontributionorchargesfromsuchemployee.
Explanation : In this section the expression dearness allowance and retaining allowance shall
havethesamemeaningsasinsection6.
8B.IssueofcertificatetotheRecoveryOfficer
(1)Whereanyamountisinarrearsundersection8theauthorisedofficermayissuetotheRecovery
OfficeracertificateunderhissignaturespecifyingtheamountofarrearsandtheRecoveryOfficeron
receiptofsuchcertificateshallproceedtorecovertheamountspecifiedthereinfromtheestablishment
orasthecasemaybetheemployerbyoneormoreofthemodesmentionedbelow:
(a) attachment and sale of the movable or immovable property of the establishment or as the case
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maybetheemployer
(b)arrestoftheemployerandhisdetentioninprison
(c) appointing a receiver for the management of the movable or immovable properties of the
establishmentorasthecasemaybetheemployer
Providedthattheattachmentandsaleofanypropertyunderthissectionshallfirstbeeffectedagainst
thepropertiesoftheestablishmentandwheresuchattachmentandsaleisinsufficientforrecovering
the whole of the amount of arrears specified in the certificate the Recovery Officer may take such
proceedingsagainstthepropertyoftheemployerforrecoveryofthewholeoranypartofsucharrears.
(2) The authorised officer may issue a certificate under subsection (1) notwithstanding that
proceedingsforrecoveryofthearrearsbyanyothermodehavebeentaken.
8C.RecoveryOfficertowhomcertificateistobeforwarded
(1) The authorised officer may forward the certificate referred to in section 8B to the Recovery
Officerwithinwhosejurisdictiontheemployer
(a) carries on his business or profession or within whose jurisdiction the principal place of his
establishmentissituateor
(b)residesoranymovableorimmovablepropertyoftheestablishmentortheemployerissituate.
(2) Where an establishment or the employer has property within the jurisdiction of more than one
RecoveryOfficersandtheRecoveryOfficertowhomacertificateissentbytheauthorisedofficer
(a)isnotabletorecovertheentireamountbythesaleofthepropertymovableorimmovablewithin
hisjurisdictionor
(b)isoftheopinionthatforthepurposeofexpeditingorsecuringtherecoveryofthewholeorany
part of the amount it is necessary so to do he may send the certificate or where only a part of the
amountistoberecoveredacopyofthecertificatecertifiedintheprescribedmannerandspecifying
theamounttoberecoveredtotheRecoveryOfficerwithinwhosejurisdictiontheestablishmentorthe
employerhaspropertyortheemployerresidesthethereuponthatRecoveryOfficershallalsoproceed
to recover the amount due under this section as if the certificate or the copy thereof had been the
certificatesenttohimbytheauthorisedofficer.
8D.Validityofcertificateandamendmentthereof
(1)WhentheauthorisedofficerissuesacertificatetoRecoveryOfficerundersection8Bitshallnot
beopentotheemployertodisputebeforetheRecoveryOfficerthecorrectnessoftheamountandno
objectiontothecertificateonanyothergroundshallalsobeentertainedbytheRecoveryOfficer.
(2)NotwithstandingtheissueofacertificatetoaRecoveryOfficertheauthorisedofficershallhave
powertowithdrawthecertificateorcorrectanyclericalorarithmeticalmistakeinthecertificateby
sendinganintimationtotheRecoveryOfficer.
(3)TheauthorisedofficershallintimatetotheRecoveryOfficeranyorderwithdrawingorcancelling
acertificateoranycorrectionmadebyhimundersubsection(2)oranyamendmentmadeundersub
section(4)ofsection8E.
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8E. Stay of proceedings under certificate and amendment or

withdrawalthereof
(1)NotwithstandingthatacertificatehasbeenissuedtotheRecoveryOfficerfortherecoveryofany
amount the authorised officer may grant time for the payment of the amount and thereupon the
RecoveryOfficershallstaytheproceedingsuntiltheexpiryofthetimesogranted.
(2)Whereacertificatefortherecoveryofamounthasbeenissuedtheauthorisedofficershallkeep
the Recovery Officer informed of any amount paid or time granted for payment subsequent to the
issueofsuchcertificate.
(3)Wheretheordergivingrisetoademandofamountforwhichacertificateforrecoveryhasbeen
issuedhasbeenmodifiedinappealorotherproceedingunderthisActandasaconsequencethereof
thedemandisreducedbuttheorderisthesubjectmatterofafurtherproceedingunderthisActthe
authorisedofficershallstaytherecoveryofsuchpartoftheamountofthecertificateaspertainstothe
saidreductionfortheperiodforwhichtheappealorotherproceedingremainspending.
(4)Whereacertificatefortherecoveryofamounthasbeenissuedandsubsequentlytheamountof
the outstanding demand is reduced as a result of an appeal or other proceeding under this Act the
authorised officer shall when the order which was the subjectmatter of such appeal or other
proceedinghasbecomefinalandconclusiveamendthecertificateorwithdrawifasthecasemaybe.
8F.Othermodesofrecovery
(1)NotwithstandingtheissueofacertificatetotheRecoveryOfficerundersection8BtheCentral
ProvidentFundCommissioneroranyotherofficerauthorisedbytheCentralBoardmayrecoverthe
amountbyanyoneormoreofthemodeprovidedinthissection.
(2)IfanyamountisduefromanypersontoanyemployerwhoisinarrearstheCentralProvident
FundCommissioneroranyotherofficerauthorisedbytheCentralBoardinthisbehalfmayrequire
suchpersontodeductfromthesaidamountthearrearsduefromsuchemployerunderthisActand
suchpersonshallcomplywithanysuchrequisitionandshallpaythesumsodeductedtothecreditof
theCentralProvidentFundCommissionerortheofficersoauthorisedasthecasemaybe
Provided that nothing in this subsection shall apply to any part of the amount exempt from
attachment in execution of a decree of civil court under section 60 of the Code of Civil Procedure
1908.
(3)(i)TheCentralProvidentFundCommissioneroranyotherofficerauthorisedbytheCentralBoard
inthisbehalfmayatanytimeorfromtimetotimebynoticeinwritingrequireanypersonfromwhom
money is due or may become due to the employer or as the case may be the establishment or any
personwhoholdsormaysubsequentlyholdmoneyfororonaccountoftheemployerorasthecase
maybetheestablishmenttopaytotheCentralProvidentFundCommissionereitherforthwithupon
the money becoming due or being held or at or within the time specified in the notice (not being
beforethemoneybecomesdueorisheld)somuchofthemoneyasissufficienttopaytheamountdue
fromtheemployerinrespectofarrearsorthewholeofthemoneywhenitisequaltoorlessthanthat
amount.
(ii)Anoticeunderthissubsectionmaybeissuedtoanypersonwhoholdsormaysubsequentlyhold
anymoneyfororonaccountoftheemployerjointlywithanyotherpersonandforthepurposesof
thissubsectionthesharesofthejointholdersinsuchaccountshallbepresumeduntilthecontraryis
provedtobeequal.
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(iii)AcopyofthenoticeshallbeforwardedtotheemployerathislastaddressknowntotheCentral
ProvidentFundCommissionerorasthecasemaybetheofficersoauthorisedandinthecaseofajoint
account to all the jointholders at their last addresses known to the Central Provident Fund
Commissionerortheofficersoauthorised.
(iv)Saveasotherwiseprovidedinthissubsectioneverypersontowhomanoticeisissuedunderthis
subsection shall be bound to comply with such notice and in particular where any such notice is
issuedtoapostofficebankoraninsureritshallnotbenecessaryforanypassbookdepositreceipt
policyoranyotherdocumenttobeproducedforthepurposesofanyentryendorsementorthelike
beingmadebeforepaymentismadenotwithstandinganyrulepracticeorrequirementtothecontrary.
(v)Anyclaimrespectinganypropertyinrelationtowhichanoticeunderthissubsectionhasbeen
issuedarisingafterthedateofthenoticeshallbevoidasagainstanydemandcontainedinthenotice.
(vi)Whereapersontowhomanoticeunderthissubsectionissentobjectstoitbyastatementon
oaththatthesumdemandedoranypartthereofisnotduetotheemployerorthathedoesnotholdany
moneyfororonaccountoftheemployerthennothingcontainedinthissubsectionshallbedeemed
torequiresuchpersontopayanysuchsumorpartthereofasthecasemaybebutifitisdiscovered
thatsuchstatementwasfalseinanymaterialparticularsuchpersonshallbepersonallyliabletothe
CentralProvidentFundCommissionerortheofficersoauthorisedtotheextentofhisownliabilityto
the employer on the date of the notice or to the extent of the employers liability for any sum due
underthisActwhicheverisless.
(vii)TheCentralProvidentFundCommissionerortheofficersoauthorisedmayatanytimeorfrom
timetotimeamendorrevokeanynoticeissuedunderthissubsectionorextendthetimeformaking
anypaymentinpursuanceofsuchnotice.
(viii)TheCentralProvidentFundCommissionerortheofficersoauthorisedshallgrantareceiptfor
anyamountpaidincompliancewithanoticeissuedunderthissubsectionandthepersonsopaying
shallbefullydischargedfromhisliabilitytotheemployertotheextendoftheamountsopaid.
(ix)Anypersondischarginganyliabilitytotheemployerafterthereceiptofanoticeunderthissub
section shall be personally liable to the Central Provident Fund Commissioner or the officer so
authorised to the extent of his own liability to the employer so discharged or to the extent of the
employersliabilityforanysumdueunderthisActwhicheverisless.
(x)Ifthepersontowhomanoticeunderthissubsectionissentfailstomakepaymentinpursuance
thereoftotheCentralProvidentFundCommissionerortheofficersoauthorisedheshallbedeemedto
beanemployerindefaultinrespectoftheamountspecifiedinthenoticeandfurtherproceedingsmay
be taken against him for the realisation of the amount as if it were an arrears due from him in the
mannerprovidedinsections8Bto8Eandthenoticeshallhavethesameeffectsasanattachmentofa
debtbytheRecoveryOfficerinexerciseofhispowersundersection8B.
(4)TheCentralProvidentFundCommissionerortheofficerauthorisedbytheCentralBoardinthis
behalfmayapplytothecourtinwhosecustodythereismoneybelongingtotheemployerforpayment
tohimoftheentireamountofsuchmoneyorifitismorethantheamountdueanamountsufficientto
dischargetheamountdue.
(5) The Central Provident Fund Commissioner or any officer not below the rank of Assistant
ProvidentFundCommissionermayifsoauthorisedbytheCentralGovernmentbygeneralorspecial
order recover any arrears of amount due from an employer or as the case may be from the
establishmentbydistraintandsaleofhisoritsmovablepropertyinthemannerlaiddownintheThird
ScheduletotheIncomeTaxAct1961(43of1961).
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9.FundtoberecognisedunderAct11of1922
For the purposes of Indian Income Tax Act 1922 the Fund shall be deemed to be a recognised
providentfundwithinthemeaningofChapterIXAofthatAct:
ProvidedthatnothingcontainedinthesaidChaptershalloperatetorenderineffectiveanyprovision
oftheScheme(underwhichtheFundisestablished)whichisrepugnanttoanyoftheprovisionsof
thatChapteroroftherulesmadethereunder.
10.Protectionagainstattachment
(1)TheamountstandingtothecreditofanymemberintheFundorofanyexemptedemployeeina
providentfundshallnotinanywaybecapableofbeingassignedorchargedandshallnotbeliableto
attachmentunderanydecreeororderofanyCourtinrespectofanydebtorliabilityincurredbythe
memberortheexemptedemployeeandneithertheofficialassigneeappointedunderthePresidency
Towns Insolvency Act 1909 nor any receiver appointed under the Provincial Insolvency Act 1920
shallbeentitledtoorhaveanyclaimonanysuchamount.
(2) Any amount standing to the credit of a member in the Fund or of an exempted employee in a
providentfundatthetimeofhisdeathandpayabletohisnomineeundertheSchemeortherulesof
theProvidentFundshallsubjecttoanydeductionauthorisedbythesaidSchemeorrulesvestinthe
nomineeandshallbefreefromanydebtorotherliabilityincurredbythedecreasedorthenominee
beforethedeathofthememberortheexemptedemployeeandshallalsonotbeliabletoattachment
underanydecreeororderofanyCourt.
(3)Theprovisionsofsubsection(1)andsubsection(2)shallsofarasmaybeapplyinrelationtothe
family pension or any other amount payable under the Pension Scheme and also in relation to any
amountpayableundertheInsuranceSchemeastheyapplyinrelationtoanyamountpayableoutof
theFund.
11.Priorityofpaymentofcontributionsoverotherdebts
(1)Whereanyemployerisadjudicatedinsolventorbeingacompanyanorderforwindingupismade
theamountdue
(a)fromtheemployerinrelationtoanestablishmenttowhichanySchemeortheInsuranceScheme
appliesinrespectofanycontributionpayabletotheFundorasthecasemaybetheInsuranceFund
damages recoverable under section 14B accumulations required to be transferred under subsection
(2) of section 15 or any charges payable by him under any other provision of this Act or of any
provisionoftheSchemeortheInsuranceSchemeor
(b)fromtheemployerinrelationtoanexemptedestablishmentinrespectofanycontributiontothe
providentfundoranyinsurancefund(insofarasitrelatestoexemptedemployees)undertherulesof
theprovidentfundoranyinsurancefundanycontributionpayablebyhimtowardsthePensionFund
undersubsection(6)ofsection17damagesrecoverableundersection14Boranychargespayableby
him to the appropriate Government under any provision of this Act under any of the conditions
specified under section 17 shall where the liability therefor has accrued before the order of
adjudicationorwindingupismadebedeemedtobeincludedamongthedebtswhichundersection49
ofthePresidencyTownsInsolvencyAct1909orundersection61oftheProvincialInsolvencyAct
1920orundersection530oftheCompaniesAct1956aretobepaidinprioritytoallotherdebtsin
thedistributionofthepropertyoftheinsolventortheassetsofthecompanybeingwoundupasthe
casemaybe.
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Explanation:Inthissubsectionandinsection17insurancefundmeansanyfundestablishedbyan
employer under any Scheme for providing benefits in the nature of life insurance to employees
whether linked to their deposits in provident fund or not without payment by the employees of any
separatecontributionorpremiuminthatbehalf.
(2) Without prejudice to the provisions of subsection (1) if any amount is due from an employer
whetherinrespectoftheemployeescontribution(deductedfromthewagesoftheemployee)orthe
employerscontributiontheamountsodueshallbedeemedtobethefirstchargeontheassetsofthe
establishment and shall notwithstanding anything contained in any other law for the time being in
forcebepaidinprioritytoallotherdebts.
12.Employernottoreducewagesetc
NoemployerinrelationtoanestablishmenttowhichanySchemeortheInsuranceSchemeapplies
shallbyreasononlyofhisliabilityforthepaymentofanycontributiontotheFundortheInsurance
FundoranychargesunderthisActortheSchemeortheInsuranceSchemereducewhetherdirectlyor
indirectly the wages of any employee to whom the Scheme or the Insurance Scheme applies or the
totalquantumofbenefitsinthenatureofoldagepensiongratuityprovidentfundorlifeinsuranceto
whichtheemployeeisentitledunderthetermsofhisemploymentexpressorimplied.
13.Inspectors
(1)TheappropriategovernmentmaybynotificationintheOfficialGazetteappointsuchpersonsasit
thinks fit to be Inspectors for the purposes of this Act the Scheme the Pension Scheme or the
InsuranceSchemeandmaydefinetheirjurisdiction.
(2) Any Inspector appointed under subsection (1) may for the purposes of inquiring into the
correctness of any information furnished in connection with this Act or with any Scheme or the
InsuranceSchemeorforthepurposeofascertainingwhetheranyoftheprovisionsofthisActorof
any Scheme or the Insurance Scheme have been complied with in respect of an establishment to
which any Scheme or the Insurance Scheme applies or for the purpose of ascertaining whether the
provisionsofthisActoranySchemeortheInsuranceSchemeareapplicabletoanyestablishmentto
which the Scheme or the Insurance Scheme has not been applied or for the purpose of determining
whethertheconditionssubjecttowhichexemptionwasgrantedundersection17arebeingcompiled
withbytheemployerinrelationtoanexemptedestablishment.
(a)requireanemployeroranycontractorfromwhomanyamountisrecoverableundersection8Ato
furnishsuchinformationashemayconsidernecessary
(b)atanyreasonabletimeandwithsuchassistanceifanyashemaythinkfitenterandsearchany
establishmentoranypremisesconnectedtherewithandrequireonefoundinchargethereoftoproduce
before him for examination any accounts books registers and other documents relating to the
employmentofpersonsorthepaymentofwagesintheestablishment
(c)examinewithrespecttoanymatterrelevanttoanyofthepurposesaforesaidtheemployerorany
contractorfromwhomanyamountisrecoverableundersections8Ahisagentorservantoranyother
personfoundinchargeoftheestablishment
(d)makescopiesofortakeextractsfromanybookregisterorotherdocumentmaintainedinrelation
to the establishment and where he has reason to believe that any offence under this Act has been
committedbyanemployerseizewithsuchassistanceashemaythinkfitsuchbookregisterorother
documentorportionsthereofashemayconsiderrelevantinrespectofthatoffence
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(e)exerciseofsuchotherpowersastheSchemeortheInsuranceSchememayprovide.
(2A) Any Inspector appointed under subsection (1) may for the purpose of inquiring into the
correctnessofanyinformationfurnishedinconnectionwiththePensionSchemeorforthepurposeof
ascertainingwhetheranyoftheprovisionsofthisActorofthePensionSchemeappliesexerciseallor
anyofthepowersconferredonhimunderclause(a)clause(b)clause(c)orclause(d)ofsubsection
(2).
(2B) The provisions of the Code of Criminal Procedure 1898 shall so far as may be apply to any
searchorseizureundersubsection(2)orundersubsection(2A)asthecasemaybeastheyapplyto
anysearchandseizuremadeundertheauthorityofawarrantissuedundersection98ofthesaidCode.
14.Penalties
(1) Whoever for the purpose of avoiding any payment to be made by himself under this Act the
SchemethePensionSchemeortheInsuranceSchemeorofenablinganyotherpersontoavoidsuch
paymentknowinglymakesorcausestobemadeanyfalsestatementorfalserepresentationshallbe
punishablewithimprisonmentforatermwhichmayextendtooneyearorwithfineoffivethousand
rupeesorwithboth.
(1A)Anemployerwhocontravenesormakesdefaultincomplyingwiththeprovisionsofsection6or
clause (a) of subsection (3) of section 17 in so far as it relates to the payment of administrative
chargesshallbepunishablewithimprisonmentforatermwhichmayextendtothreeyearsbut
(a)whichshallnotbelessthanoneyearandfineoftenthousandrupeesincaseofdefaultinpayment
ofemployeescontributionwhichhasbeendeductedbytheemployerfromtheemployeeswages
(b)whichshallnotbelessthansixmonthsandfineoffivethousandrupeesinanyothercase:
Provided that the court may for any adequate and special reasons to be recorded in the judgment
imposeasentenceofimprisonmentforalesserterm.
(1B)Anemployerwhocontravenesormakesdefaultincomplyingwiththeprovisionsofsection6C
orclause(a)ofsubsection(3A)ofsection17insofarasitrelatestopaymentofinspectioncharges
shallbepunishablewithimprisonmentforatermwhichmayextendtooneyearbutwhichshallnotbe
lessthanfivethousandrupees
Provided that the court may for any adequate and special reasons to be recorded in the judgment
imposeasentenceofimprisonmentforalesserterm.
(2) Subject to the provisions of the Act the Scheme the Pension Scheme or the Insurance Scheme
may provide that any person who contravenes or makes default in complying with any of the
provisionsthereofshallbepunishablewithimprisonmentforatermwhichmayextendtosixmonths
butwhichshallnotbelessthanonemonthandshallalsobeliabletofinewhichmayextendtofive
thousandrupees.
(2A) Whoever contravenes or makes default in complying with any provision of this Act or of any
condition subject to which exemption was granted under section 17 shall if no other penalty is
elsewhereprovidedbyorunderthisActforsuchcontraventionornoncompliancebepunishablewith
imprisonmentwhichmayextendtosixmonthsbutwhichshallnotbelessthanonemonthandshall
alsobeliabletofinewhichmayextendtofivethousandrupees.
14A
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14AA
14AB.Certainoffencestobecognizable
(1)NotwithstandinganythingcontainedinCodeofCriminalProcedure1898(5of1898)anoffence
relating to default in payment of contribution by the employer punishable under this Act shall be
cognizable.
14AC.Cognizanceandtrialofoffences
(1)NocourtshalltakecognizanceofanyoffencepunishableunderthisActtheSchemethePension
SchemeortheInsuranceSchemeexceptonareportinwritingofthefactsconstitutingsuchoffence
madewiththeprevioussanctionoftheCentralProvidentFundCommissionerorsuchotherofficeras
maybeauthorisedbytheCentralGovernmentbynotificationintheOfficialGazetteinthisbehalfby
anInspectorappointedundersection13.
(2)NocourtinferiortothatofaPresidencyMagistrateoraMagistrateofthefirstclassshalltryany
offenceunderthisActofheSchemethePensionSchemeortheInsuranceScheme.
14B.Powertorecoverdamages
WhereanemployermakesdefaultinthepaymentofanycontributiontotheFundthePensionFundor
theInsuranceFundorinthetransferofaccumulationsrequiredtobetransferredbyhimundersub
section (2) of section 15 or subsection (5) of section 17 or in the payment of any charges payable
under any other provision of this Act or of any Scheme or Insurance Scheme or under any of the
conditionsspecifiedundersection17theCentralProvidentFundCommissionerorsuchotherofficer
as may authorised by the Central Government by notification in the Official Gazette in this behalf
mayrecoverfromtheemployerbywayofpenaltysuchdamagesnotexceedingtheamountorarrears
asmaybespecifiedintheScheme
Providedthatbeforelevyingandrecoveringsuchdamagestheemployershallbegivenareasonable
opportunityofbeingheard:
ProvidedfurtherthattheCentralBoardmayreduceorwaivethedamagesleviedunderthissectionin
relationtoanestablishmentwhichisasickindustrialcompanyandinrespectofwhichSchemefor
rehabilitation has been sanctioned by the Board for industrial and Financial Reconstruction
established under section 4 of the Sick Industrial Companies (Special Provisions) Act 1985 (1 of
1986)subjecttosuchtermsandconditionsasmaybespecifiedintheScheme.
14C.Powerofcourtofmakeorders
(1) Where an employer is convicted of an offence of making default in the payment of any
contributiontotheFundthePensionFundortheInsuranceFundorinthetransferofaccumulations
requiredtobetransferredbyhimundersubsection(2)ofsection15orsubsection(5)ofsection17
thecourtmayinadditiontoawardinganypunishmentbyorderinwritingrequirehimwithinaperiod
specifiedintheorder(whichthecourtmayifitthinksfitandonapplicationinthatbehalffromtime
totimeextend)topaytheamountofcontributionortransfertheaccumulationsasthecasemaybein
respectofwhichtheoffencewascommitted.
(2)Whereanorderismadeundersubsection(1)theemployershallnotbeliableunderthisActin
respectofthecontinuationoftheoffenceduringtheperiodorextendedperiodifanyallowedbythe
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courtbutifontheexpiryofsuchperiodorextendedperiodasthecasemaybetheorderofthecourt
hasnotbeenfullycompliedwiththeemployershallbedeemedtohavecommittedafurtheroffence
andshallbepunishedwithimprisonmentinrespectthereofundersection14andshallalsobeliableto
payfinewhichmayextendtoonehundredrupeesforeverydayaftersuchexpiryonwhichtheorder
hasnotbeencompliedwith.
15.Specialprovisionsrelatingtoexistingprovidentfunds
(1)Subjecttotheprovisionsofsection17everyemployeewhoisasubscribertoanyprovidentfund
of an establishment to which this Act applies shall pending the application of a Scheme to the
establishmentinwhichheisemployedcontinuetobeentitledtothebenefitsaccruingtohimunder
the provident fund and the provident fund shall continue to be maintained in the same manner and
subjecttothesameconditionsasitwouldhavebeenifthisActhadnotbeenpassed.
(2)OntheapplicationofanySchemetoestablishmenttheaccumulationsinanyprovidentfundofthe
establishmentstandingtothecreditoftheemployeeswhobecomemembersofthefundestablished
under the Scheme shall notwithstanding anything to the contrary contained in any law for the time
beinginforceorindeedorotherinstrumentestablishingthe
providentfundbutsubjecttotheprovisionsifanycontainedintheSchemebetransferredtotheFund
establishedundertheSchemeandshallbecreditedtotheaccountsoftheemployeesentitledtheretoin
theFund.
16.Actnottoapplytocertainestablishments
(1)ThisActshallnotapply
(a)toanyestablishmentregisteredundertheCooperativeSocietiesAct1912orunderanyotherlaw
for the time being in force in any State relating to cooperative societies employing less than fifty
personsandworkingwithouttheaidofpoweror
(b)toanyotherestablishmentbelongingtoorunderthecontroloftheCentralGovernmentoraState
Governmentandwhoseemployeesareentitledtothebenefitsofcontributoryprovidentfundorold
age person in accordance with any scheme or rule framed by the Central Government or the State
Governmentgoverningsuchbenefitsor
(c)toanyotherestablishmentsetupunderanyCentralProvincialorStateActandwhoseemployees
areentitledtothebenefitsofcontributoryprovidentfundoroldagepersoninaccordancewithany
schemeorruleframedunderthatActgoverningsuchbenefitsor
(d)toanyotherestablishmentnewlysetupuntiltheexpiryofaperiodofthreeyearsfromthedateon
whichsuchestablishmentishasbeensetup.
Explanation : For the removal of doubts it is hereby declared that an establishment shall not be
deemedtobenewlysetupmerelybyreasonofachangeinitslocation.
(2)IftheCentralGovernmentisofopinionthathavingregardtothefinancialpositionofanyclassof
establishments or other circumstances of the case it is necessary or expedient so to do it may by
notification in the Official Gazette and subject to such conditions as may be specified in the
notification exempt whether prospectively or retrospectively that class of establishments from the
operationsofthisActorsuchperiodasmaybespecifiedinthenotification.
16A.Authorisingcertainemployerstomaintainprovidentfund
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accounts
(1)TheCentralGovernmentmayonanapplicationmadetoitinthisbehalfbytheemployerandthe
majority of employees in relation to an establishment employing one hundred or more persons
authorisetheemployerbyanorderinwritingtomaintainaprovidentfundaccountinrelationtothe
establishmentsubjecttosuchtermsandconditionsasmaybespecifiedintheScheme.
Provided that no authorisation shall be made under this subsection if the employer of such
establishment had committed any default in the payment of provident fund contribution or had
committedanyotheroffenceunderthisActduringthethreeyearsimmediatelyprecedingthedateof
suchauthorisation.
(2)Whereanestablishmentisauthorisedtomaintainaprovidentfundaccountundersubsection(1)
theemployerinrelationtosuchestablishmentshallmaintainsuchaccountsubmitsuchreturndeposit
the contribution in such manner provide for such facilities for inspection pay such administrative
chargesandabidebysuchothertermsandconditionsasmaybespecifiedintheScheme.
(3)AnyauthorisationmadeunderthissectionmaybecancelledbytheCentralGovernmentbyorder
inwritingiftheemployerfailstocomplywithanyofthetermsandconditionsoftheauthorisationor
wherehecommitsanyoffenceunderanyprovisionofthisAct.
ProvidedthatbeforecancelingtheauthorisationtheCentralGovernmentshallgivetheemployera
reasonableopportunityofbeingheard.
17.Powerofexempt
(1) The appropriate government may by notification in the Official Gazette and subject to such
conditions as may be specified in the notification exempt whether prospectively or retrospectively
fromtheoperationofalloranyoftheprovisionsofanyScheme:
(a)anyestablishmenttowhichthisActappliesifintheopinionoftheappropriategovernmentthe
rulesofitsprovidentfundwithrespecttotheratesofcontributionarenotlessfavourablethanthose
specifiedinsection6andtheemployeesarealsoinenjoymentofotherprovidentfundbenefitswhich
onthewholearenotlessfavourabletotheemployeesthanthebenefitsprovidedunderthisActorany
Schemeinrelationtotheemployeesinanyotherestablishmentofsimilarcharacteror
(b)anyestablishmentareinenjoymentofbenefitsinthenatureofprovidentfundpensionorgratuity
andtheappropriategovernmentisofopinionthatsuchbenefitsseparatelyorjointlyareonthewhole
not less favourable to such employees that the benefits provided under this Act or any Scheme in
relationtotheemployeesinanyotherestablishmentofasimilarcharacter:
Provided that no such exemption shall be made except after consultation with the Central Board
which on such consultation shall forward its views on exemption to the appropriate government
withinsuchtimelimitasmaybespecifiedintheScheme.
(1A)Whereanexemptionhasbeengrantedtoanestablishmentunderclause(a)ofsubsection(1)
(a)theprovisionsofsections6,7A,8and14Bshallsofarasmaybeapplytotheemployerofthe
exempted establishment in addition to such other conditions as may be specified in the notification
grantingsuchexemptionandwheresuchemployercontravenesormakesdefaultincomplyingwith
anyofthesaidprovisionsorconditionsoranyotherprovisionofthisActheshallbepunishableunder
section14asifthesaidestablishmenthadnotbeenexemptedunderthesaidclause(a)
(b) the employer shall establish a Board of Trustees for the administration of the Provident Fund
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consistingofsuchnumberofmembersasmaybespecifiedintheScheme
(c)thetermsandconditionsofserviceofmembersoftheBoardofTrusteesshallbesuchasmayby
specifiedintheScheme
(d)theBoardofTrusteesconstitutedunderclause(b)shall
(i) maintain detailed accounts to show the contributions credited withdrawals made and interest
accruedinrespectofeachemployee
(ii) submit such returns to the Regional Provident Fund Commissioner or any other officer as the
CentralGovernmentmaydirectfromtimetotime
(iii) invest the provident fund monies in accordance with the directions issued by the Central
Governmentfromtimetotime
(iv)transferwherenecessarytheprovidentfundaccountofanyemployeeand
(v)performsuchotherdutiesasmaybespecifiedintheScheme.
(1B) Where the Board of Trustees established under clause (b) of subsection (1A) contravenes or
makesdefaultincomplyingwithanyprovisionsofclause(d)ofthatsubsectiontheTrusteesofthe
saidBoardshallbedeemedtohavecommittedanoffenceundersubsection(2A)ofsection14and
shallbepunishablewiththepenaltiesprovidedinthatsubsection.
(1C) The appropriate government may by notification in the Official Gazette and subject to the
conditiononthepatternofinvestmentofpensionfundandsuchotherconditionsasmaybespecified
thereinexemptanyestablishmentorclassofestablishmentsfromtheoperationofthePensionScheme
if the employees of such establishment or class of establishments are either members of any other
pensionschemeorproposetobemembersofsuchpensionschemewherethepensionarybenefitsare
atparormorefavourablethanthePensionSchemeunderthisAct
(2)AnySchememaymakeprovisionforexemptionofanypersonorclassofpersonsemployedin
anyestablishmenttowhichtheSchemeappliesfromtheoperationofalloranyoftheprovisionsof
theSchemeifsuchpersonorclassofpersonsisentitledtobenefitsinthenatureofprovidentfund
gratuityoroldagepensionandsuchbenefitsseparatelyorjointlyareonthewholenotlessfavourable
thanthebenefitsprovidedunderthisActortheScheme.
Provided that no such exemption shall be granted in respect of a class of persons unless the
appropriate government is of opinion that the majority of persons constituting such class desire to
continuetobeentitledtosuchbenefits.
(2A) The Central Provident Fund Commissioner may if requested so to do by the employer by
notification in the Official Gazette and subject to such conditions as may be specified in the
notificationexemptwhetherprospectivelyorretrospectivelyanyestablishmentfromtheoperationof
all or any of the provisions of the Insurance Scheme if he is satisfied that the employees of such
establishmentarewithoutmakinganyseparatecontributionorpaymentofpremiuminenjoymentof
benefitsinthenatureoflifeinsurancewhetherlinkedtotheirdepositsinprovidentfundornotand
suchbenefitsaremorefavourabletosuchemployeesthanthebenefitsadmissibleundertheInsurance
Scheme.
(2B)Withoutprejudicetotheprovisionsofsubsection(2A)theInsuranceSchememayprovidefor
theexemptionofanypersonorclassofpersonsemployedinanyestablishmentandcoveredbythat
Schemefromtheoperationofalloranyoftheprovisionsthereofifthebenefitsinthenatureoflife
insuranceadmissibletosuchpersonorclassofpersonsaremorefavourablethanthebenefitsprovided
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undertheInsuranceScheme.
(3)Whereinrespectofanypersonorclassofpersonsemployedinasestablishmentanexemptionis
grantedunderthissectionfromtheoperationofalloranyoftheprovisionsofanyscheme(whether
such exemption has been granted to the establishment wherein such person or class of persons is
employedortothepersonorclassofpersonsassuch)theemployerinrelationtosuchestablishment
(a)shallinrelationtotheprovidentfundpensionandgratuitytowhichanysuchpersonorclassof
personsisentitledmaintainsuchaccountssubmitsuchreturnsmakesuchinvestmentprovideforsuch
facilitiesforinspectionandpaysuchinspectionchargesastheCentralGovernmentmaydirect
(b)shallnotatanytimeaftertheexemptionwithouttheleaveoftheCentralGovernmentreducethe
totalquantumofbenefitsinthenatureofpensiongratuityorprovidentfundtowhichanypersonor
classofpersonswasentitledatthetimeoftheexemptionand
(c) shall where any such person leaves his employment and obtains reemployment in another
establishmenttowhichthisActappliestransferwithinsuchtimeasmaybespecifiedinthisbehalfby
the Central Government the amount of accumulations to the credit of that person in that provident
fundoftheestablishmentleftbyhimtothecreditofthatpersonsaccountintheprovidentfundofthe
establishment in which he is reemployed or as the case may be in the fund established under the
Schemeapplicabletotheestablishment.
(3A)Whereinrespectofanypersonorclassofpersonsemployedinanyestablishmentanexemption
in granted under subsection (2A) or subsection (2B) from the operation of all or any of the
provisionsoftheInsuranceScheme(whethersuchexemptionisgrantedtotheestablishmentwherein
suchpersonorclassofpersonsisemployedortothepersonorclassofpersonsassuch)theemployer
inrelationtosuchestablishment:
(a)shallinrelationtothebenefitsinthenatureoflifeinsurancetowhichanysuchpersonorclassof
persons is entitled or any insurance fund maintain such accounts submit such returns make such
investmentsprovideforsuchfacilitiesforinspectionandpaysuchinspectionchargesastheCentral
Governmentmaydirect
(b)shallnotatanytimeaftertheexemptionwithouttheleaveoftheCentralGovernmentreducethe
totalquantumofbenefitsinthenatureoflifeinsurancetowhichanysuchpersonorclassofpersons
wasentitledimmediatelybeforethedateoftheexemption
(4)anyexemptiongrantedunderthissectionmaybecancelledbytheauthoritywhichgranteditby
orderinwritingifanemployerfailstocomply
(a) in the case of an exemption granted under subsection (1) with any of the conditions imposed
underthatsubsectionorsubsection(1A)orwithanyoftheprovisionsofthesubsection(3)
(aa)inthecaseofanexemptiongrantedundersubsection(1C)withanyoftheconditionsimposed
underthatsubsectionand
(b) in the case of an exemption granted under subsection (2) with any of the provisions of sub
section(3)
(c)inthecaseofexemptiongrantedundersubsection(2A)withanyoftheconditionsimposedunder
thatsubsectionorwithanyoftheprovisionsofsubsection(3A)
(d)inthecaseofexemptiongrantedundersubsection(2B)withanyoftheprovisionsofsubsection
(3A).
(5)Whereanyexemptiongrantedundersubsection(1)subsection(1C)subsection(2)subsection
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(2A)orsubsection(2B)iscancelledtheamountofaccumulationstothecreditofeveryemployeeto
whomsuchexemptionappliedintheprovidentfundthePensionFundortheInsuranceFundofthe
establishmentinwhichheisemployedtogetherwithanyamountforfeitedfromtheemployersshare
ofcontributiontothecreditoftheemployeewholeavestheemploymentbeforethecompletionofthe
fullperiodofserviceshallbetransferredwithinsuchtimeandinsuchmannerasmaybespecifiedin
theSchemeorthePensionSchemeortheInsuranceSchemetothecreditofhisaccountintheFundor
thePensionFundortheInsuranceFundasthecasemaybe.
(6)Subjecttotheprovisionsofsubsection(1C)theemployerofanexemptedestablishmenttowhich
theprovisionsofthePensionSchemeapplyshallnotwithstandinganyexemptedgrantedundersub
section(1)orsubsection(2)paytothePensionFundsuchportionoftheemployerscontributiontoits
providentfundwithinsuchtimeandinsuchmannerasmaybespecifiedinthePensionScheme.
17A.Transferofaccounts
(1) Where an employee employed in an establishment to which this Act applies leaves his
employmentandobtainsreemploymentinanotherestablishmenttowhichthisActdoesnotapplythe
amount of accumulations to the credit of such employee in the Fund or as the case may be in the
provident fund of the establishment left by him shall be transferred within such time as may be
specifiedbytheCentralGovernmentinthebehalftothecreditofhisaccountintheprovidentfundof
theestablishmentinwhichheisreemployediftheemployeesodesiresandtherulesinrelationto
thatprovidentfundpermitsuchtransfer.
(2) Where an employee employed in an establishment to which this Act does not apply leaves his
establishment and obtains reemployment in another establishment to which this Act applies the
amountofaccumulationstothecreditofsuchemployeeintheprovidentfundoftheestablishmentleft
by him may if the employee so desires and the rules in relation to such provident fund permit be
transferredtothecreditofhisaccountintheFundorasthecasemaybeintheprovidentfundofthe
establishmentinwhichheisreemployed.
17B.Liabilityincaseoftransferofestablishment
Whereanemployerinrelationtoanestablishmenttransfersthatestablishmentinwholeorinpartby
salegiftleaseorlicenseorinanyothermannerwhatsoevertheemployerandthepersontowhomthe
establishmentissotransferredshalljointlyandseverallybeliabletopaythecontributionandother
sumsduefromtheemployerunderanyprovisionsofthisActortheSchemeorthePensionSchemeas
thecasemaybeinrespectoftheperioduptothedateofsuchtransfer.
Providedthattheliabilityofthetransfershallbelimitedtothevalueoftheassetsobtainedbyhimby
suchtransfer.
18.Protectionofactiontakeningoodfaith
No suit prosecution of other legal proceeding shall lie against the Central Government a State
GovernmentthePresidingOfficerofaTribunalanyauthorityreferredtoinsection7AanInspectoror
anyotherpersonforanythingwhichisingoodfaithdoneorintendedtobedoneinpursuanceofthis
ActtheSchemethePensionortheInsuranceScheme.
18A.Presidingofficerandotherofficerstobepublicservants
The Presiding Officer of a Tribunal its officers and other employees the authorities referred to in
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section7AandeveryInspectorshallbedeemedtobepublicservantswithinthemeaningofsection21
ofIndianPenalCode(45of1860).
19.Delegationofpowers
Theappropriategovernmentmaydirectthatanypowerorauthorityofjurisdictionexercisablebyit
under this Act the Scheme the Pension Scheme or the Insurance Scheme shall in relation to such
mattersandsubjecttosuchconditionsifanyasmaybespecifiedinthedirectionbeexercisablealso:
(a) where the appropriate government is the Central Government by such officer or authority
subordinate to the Central Government or by the State Government or by such officer or authority
subordinatetotheStateGovernmentasmaybespecifiedinthenotificationand
(b)wheretheappropriategovernmentisaStateGovernmentbysuchofficerorauthoritysubordinate
totheStateGovernmentasmaybespecifiedinthenotification.
20.PowerofCentralGovernmenttogivedirections
TheCentralGovernmentmayfromtimetotimegivesuchdirectionstotheCentralBoardasitmay
thinkfitfortheefficientadministrationofthisActandwhenanysuchdirectionisgiventheCentral
Boardshallcomplywithsuchdirection.
21.Powertomakesrules
(1)TheCentralGovernmentmaybynotificationintheOfficialGazettemakerulestocarryoutthe
provisionsofthisAct.
(2)Withoutprejudicetothegeneralityoftheforegoingpowersuchrulesmayprovidesforallorany
ofthefollowingmattersnamely:
(a)thesalaryandallowancesandothertermsandconditionsofserviceofthePresidingOfficerand
theemployeesofaTribunal
(b) the form and the manner in which and the time within which an appeal shall be filed before a
Tribunalandthefeespayableforfilingsuchappeal
(c)themannerofcertifyingthecopyofthecertificatetobeforwardedtotheRecoveryOfficerunder
subsection(2)ofsection8Cand
(d)anyothermatterwhichhastobeormaybeprescribedbyrulesunderthisAct.
(3)EveryrulemadeunderthisActshallbelaidassoonasmaybeafteritismadebeforeeachHouse
of Parliament while it is session for a total period of thirty days which may be comprised in one
session or in two or more successive sessions and if before the expiry of the session immediately
following the session or the successive sessions aforesaid both House agree in making any
modificationintheruleorbothHousesagreethattheruleshouldnotbemadetheruleshallthereafter
have effect only in such modified form or be of no effect as the case may be so however that any
suchmodificationorannulmentshallbewithoutprejudicetothevalidityofanythingpreviouslydone
underthatrule.
22.Powertoremovedifficulties
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(1)IfanydifficultyarisesingivingeffecttotheprovisionsofthisActasamendedbytheEmployees
ProvidentFundsandMiscellaneous
Provisions (Amendment) Act 1988 the Central Government may by order published of the Official
Gazette make such provisions not inconsistent with the provisions of this Act as appear to it to be
necessaryorexpedientfortheremovalofthedifficulty:
Providedthatnosuchordershallbemadeaftertheexpiryofaperiodofthreeyearfromthedateon
whichthesaidAmendmentActreceivestheassentofthePresident.
(2)Everyordermadeunderthissectionshallassoonasmaybeafteritismadebelaidbeforeeach
HouseofParliament.
23.RepealofOrdinanceVIIIof1951.
[Rep.bytheRepealingandAmendingAct,1957(36of1957),sec.2andSch.I.]
SCHEDULEI
Anyindustryengagedintothemanufactureofanyofthefollowingnamely:
Cement.
Cigarettes.
Electrical,machanicalorgeneralengineeringproducts.
Ironandsteel.
Paper.
Textiles(madewhollyorinpartofcottonorwoolorjuteorsilk,whethernaturalorartificial).
1.Matches.
2.Edibleoilsandfats.
3.Sugar.
4.Rubberandrubberproducts.
5.Electricityincludingthegeneration,transmissionanddistributionthereof.
6.Tea.
7. Printing (other than printing industry relating to newspaper establishments as defined in the
Working Journalists (Conditions of Service and Miscellaneous Provisions) Act, 1955 (45 of 1955),
including the process of composing types for printing, printing by letterpress, lithography,
photogravureorothersimilarprocessorbookbinding.
8.Glass.
9.Stonewarepipes.
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10.Sanitarywares.
11.Electricalporcelaininstulatorsofhighandlowtension.
12.Refractories.
13.Tiles.
1.Heavyandfinechemicals,including
(i)Fertilizers
(ii)Turpentine
(iii)Rosin
(iv)Medicalandpharmaceuticalpreparations
(v)Toiletpreparattions
(vi)Soaps
(vii)Inks
(viii)Intermediates,dyes,colour,andtoners
(ix)Fattyacids,and
(x)Oxygen,accetylence,andcarbondioxidegasesindustry.
2.Indigo.
3.Lacincludingshellac.
4.Nonediblevegetableandanimaloilsandfats.
Mineraloilrefiningindustry.
(i)IndustrialandPowerAlcoholindustryand
(ii)AsbestosCementSheetsindustry.
Biscuitmaking industry including composite units making biscuits and products, such as, bread
confectionary,andmilkpowder.
Micaindustry.
Plywoodindustry.
Authomobilerepairingandservicingindustry.
Ricemilling.
Flourmilling.
Dalmilling,
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Starchindustry.
1.Petroleumornaturalgasexplorationprospecting,drillingorproduction.
2.Petroleumornaturalgasrefining.
Leatherandleatherproductsindustry.
1.Stonewarejars.
2.Crokery.
Thefruitandvegetablepreservationindustry,thatistosay,anyindustry
whichisengagedinthepreparationorproductionofanyofthefollowingarticles,namely:
(i)Cannedandbottledfruits,juicesandpulps
(ii)Cannedandbottledvegetables
(iii)Frozenfruitsandveegetables
(iv)Jams,jelliesandmarmalades
(v)Tomatoproducts,ketchupandsauces
(vi)Squashes,crushes,cordialsandreadytoservebeveragesorany
otherbeveragescontainingfruitsjuiceorfruitpulp
(vii)Preserved,candiedandcrystallizedfruitsandpeels
(viii)Chutneys
(ix)Anyotherunspecifieditemrelatingtothepreservationofcanningof
fruitsandvegetables.
Cashewnutindustry.
Confectionaryindustry.
1.Buttons.
2.Brushes.
3.PlasticandPlasticproducts.
4.Stationeryproducts.
Theaeratedwaterindustry,thatistosay,anyindustryengagedinthemanufactureofaeatedwater,
softdrinksorcarbonatedwater.
Thedistillingandrectifyingofspirits(notfallingunderindustrialandpoweralcohol)andblendingof
spiritsindustry.
Plaintandvarnishindustry.
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Bonecrushingindustry.
IndianLawInstitute.
Pickersindustry.
SanatanDharmaCollege,Delhi.
PharamacyCouncilOfIndia.
MilkandMilkproductsindustry.
Nonferrousmetalsandalloysintheformofingotsindustry.
Breadindustry.
Stemmingorredryingoftobaccoleafindustry(i.e.anyindustryengagedinthestemming,redrying,
handling,sortingorpackingoftobaccoleaf.
Agarbattee(includingdhoopanddhoopbattee)industry.
Coir(excludingspinningsector)industry.
Tabacco industry, that is to say, any industry engaged in the manufacture of cigars, zerda, snuff,
quivumandgudakhufromtobacco.
Paperproductsindustry.
LinoleuumindustryandIndoleumindustry.
Explosivesindustry.
Jutebalingorpressingindustry.
Licensedsaltindustry(i.e.anyindustryengagedinmanufactureofsaltfor
whichalicenseisnecessaryandwhichhaslandnotlessthan4.05hectares.
Fireworksandpercussioncapworksindustry.
Tentmakingindustry.
Ferromanaganeseindustry.
Iceorlcecreamindustry.
Windingofthreadandyarnreelingindustry.
Katthamakingindustry.
Beermanufacturingindustry,thatistosay,anyindustryengagedinthe
manufactureofftheproductofalcoholicfermentationofmashinpotablewaterofmaltedbarleyand
hops, or of hops concentrated with or without the additional of other malted or unmalted cereal
orothercarbohydratepreparations.
Beediindustry,thatistosay,anyindustryengagedinthemanufactureofbeedies.
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Ferrocromeindustry.
Thebrickindustry,i.e.tosay,anyindustryengagedinthemanufactureorbricks.
Thediamondcuttingindustry,thatistosay,industryengagedinthecuttingofdiamond.
Industries,manufacturingironorepellete.
ExplanationInthisSchedule,withoutprejudicetotheordinarymeaningof
theexpressionusedtherein
(a)Theexpressionelectrical,mechanicalorgeneralengineering
productsincludes
(1) Machinery and equipmeent for the generation, transmission, distribution or measurement of
electricalenergyandmotorincludingcablesandwires,
(2)Telephones,telegraphandwirelesscommunicationapparatus,
(3)Electriclamps(notincludingglassbulbs),
(4)Eelectricfansandelectricaldomesticapplicances,
(5)Storageanddrybatteries,
(6)Radioreceiversandsoundreproducinginstruments,
(7) Machinery used in dustry (including textile machinery), other than electrical machinery and
machinetools,
(8)Boilersandprimemovers,includinginternalcombusionengies,marineenginesandlocomotives,
(9)Machinetools,thatistosay,metalandwoodworkingmachinery,
(10)Grindignwheels,
(11)Ships,
(12)Automobilesandtractors,
(13)Bolts,nutsandrivets,
(14)PowerDrivenpumps,
(15)Bicycles,
(16)Hurricanelanterns,
(17)Sewingandknottingmachines,
(18)Mathematicalandscientificinstruments,
(19)Productsofmetalrollingandrerolling,
(20)Wire,pipes,tubesandfittings,
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(21)Ferrousandnonferrouscastings,
(22)Safes,vaultsandfurnituremadeofironorsteelorsteelalloys,
(23)Cutleryandsurgicalinstruments,
(24)Drumsandcontainers,
(25)Partsandaccessoriesofproductsspecifiedinitem1to24.
(b)Theexpressionironandsteelincludespigiron,ingots,blooms,
billetsandrolledorrerolledproductsintobasicformsandtoolsandalloysteel
(c)Theexpresionpaperincludespulp,paperboardandstrawboard
(d)Theexpressiontextileincludestheproductofcarding,spinning,weaving,finishinganddyeing
yarnandfabrics,printing,knittingandembroidering.
ScheduleII
MattersforwhichprovisionsmaybemadeinaScheme.
1. The employees or class or employees who shall join the Fund and the conditions under which
employeesmaybeexemptedfromjoiningtheFundorfrommakinganycontribution.
2.ThetimeandmannerinwhichcontributionsshallbemadetotheFundbytheemployersandby,or
on behalf of employees (Whether employed by him directly or by or through a contractor), the
contributionswhichanemployeemay,ifhesodesires,makeunderSec.6,andthemannerinwhich
suchcontributionsmayberecovered.
2A.Themannerinwhichemployeescontributionsmayberecoveredbycontractorsfromemployees
employedbyorthroughsuchcontractors.
3. The payment by the employer of such sums of money as may be necessary to meet the cost of
administeringtheFundandtherateatwhichandthemannerinwhichthepaymentshallbemade.
4.TheConstitutionofanycommitteeforassistinganyBoardofTrustees.
5.TheopeningofregionalandotherofficesofanyBoardandTrustees.
6.Themannerinwhichaccountsshallbekept,theinvestmentofmoneysbelongingtotheFundin
accordance with any directions issued or conditions specified by the Central Government, the
preparation of the budget, the audit of accounts and the submission of reports to the Central
GovernmentortoanyspecifiedStateGovernment.
7.TheconditionsunderwhichwithwrawalsfromtheFundmaybepermittedandanydeductionor
forefeituremaybemaddeandthemaximumamountofsuchdeductionorforefeiture.
8.ThefixationbytheCentralGovernmentinconsultationwiththeboardsoftrusteesconcernedofthe
rateofinterestpayabletomembers.
9. The form in which an employee shall furnish particulars about himself and his family whenever
required.
37/44
28/10/2015
10.Thenominationofpersontoreceivetheamountstandingtothecreditofamemberafterhisdeath
andthecancellationorvariationofsuchnomination.
11. The registers and records to be maintained with respect to employees and the returns to be
furnishedbyemployersorcontractors.
12.Theformordesignofanyidentitycard,tokenordiseforthepurposeofidentifyinganyemployee,
andfortheissue,custodyandreplacementthereof.
13.ThefeestobeleviedforanyofthepurposesspecifiedinthisSchedule.
14.Thecontraventionsordefaultswhichshalbepunsihableundersubsection(2)ofSec.14.
15.Thefurtherpowers,ifany,whichmaybeexercisedbyinspectors.
16. The manner in which accumulations in any existing provident fund shall be transferred to the
Fund under Sec.15, and the mode of valuation of any assets which may be transferred by the
employersinthisbehalf.
17.Theconditionsunderwhichamembermaybepermittedtopaypremiaoflifeinsurancefromthe
Fund.
18. Any other matter (Which is to be provided for in the Scheme or) which may be necessary or
properforthepurposeofimplementingtheScheme
ScheduleIII
MatterforwhichprovisionsmaybemadeintheFamilyPensionScheme
1.TheemployeesorclassofemployeestowhomtheFamilyPensionSchemeshallapplyandthetime
within which option to join that Scheme shall be exercised by those employees to whom the said
Schemedoesnotapply.
2.SubjecttotheprovisionsofSec.6A(2),theportionofemployersandemployeescontributionin
whichitmaybecredited.
3.ThecontributionbytheCentralGovernmenttotheFamilyPensionFundandthemannerinwhich
suchcontributionistobemade.
4.ThemannerinwhichtheaccountsoftheFamilyPensionFundshallbekeptandtheinvestmentof
moneybelongingtotheFamilyPensionFundwiththeCentralGovernmentatarateofinterestwhich
shallnotbelessthanfiveandahalfpercentperannum.
5.Theforminwhichanemployeeshallfurnishparticularsabouthimselfandhisfamilywhenever
required.
6.Thenominationofapersontoreceivetheassuranceamountduetotheemployeeafterhisdeathan
thecancellationorvariationofsuchnomination.
7. The registers and records to be maintained in respect of employees the form or design, of any
identitycard,tokenordiscforthepurposeofidentifyinganyemployee,orhisnomineeoramember
ofhisfamilyentitledtoreceivethepension.
8.Thescalesoffamilypensionandtheassuranceamount.
38/44
28/10/2015
9.Themannerinwhichtheexemptedestablishmentshavetopaythecontributions(bothemployers
and employees shares) towards the Family Pension Fund and the submission of returns relating
thereto.
10.Themodeofdisburesementoffacmilypensionandthearrangementstobeenteredintowithsuch
disbursingagenciesasmaybespecifiedforthepurpose.
11.ThemannerinwhichtheexpensesincurredinconnectionwiththeadministrationoftheFamily
PensionSchememaybepaidbytheCentralGovernmenttotheCentralBoard.
12. Any other matter which is to be provided for in the Family Pension Scheme or which may be
necessaryorproperforthepurposeofimplementingtheFamilyPensionScheme.
ScheduleIV
MatterstobeprovidedforintheEmployeesDepositlinkedInsuranceScheme
1.TheemployeesorclassofemployeeswhoshallbecoveredbytheInsuranceScheme.
2. The manner in which the accounts of the Insurance Fund shall be kept and the investment of
moneysbelongingtotheInsuranceFundsubjecttosuchpatternofinvestmentasmaybedetermined
byorder,bytheCentralGovernment.
3. The form in which an employee shall furnish particulars about himself and the members of his
familywheneverrequired.
4.Thenominationofapersontoreceivetheinsuranceamountduetotheemployeeafterhisdeathand
thecancellationorvariationofsuchnomination.
5. The registers and records to be maintained in respect to employees, the form or design of any
identitycard,tokenordiscforthepurposeofidentifyinganyemployeeorhisnomineeormemberof
hisfamilyentitledtoreceivetheinsuranceamount.
6. The scales of insurance benefits and conditions relating to the grant of such benefits to the
employees.
7.Omitted.
8.Themannerinwhichtheamountduetothenomineeorthememberofthefamilyoftheemployee
undertheschemeistobepaidincludingaprovisionthattheamountshallnotbepaidotherwisethan
intheformofadepositinasavingbankaccount,inthenameofsuchnomineeormemberoffamily,
in any corresponding new bank specified in the First Schedule of the Banking Companies
(AcquisitionandTransferofUndertakingsofAct,1970,(5of1970).
9.AnyothermatterwhichistobeprovidedforintheEmployeesDepositlinkedInsuranceScheme
orwhichmaybenecessaryorproperforthepurposeofimplementingthatScheme.
Youmightalsolike
39/44
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RelatedNews
Displaying10Comments
HaveYourSay
1.
Like
Tweet
M.R.NityanandaMurthysays:
March27,2013at6:33pm
IfanemployeeisaPFmemberresigned/terminated/discharged/dismissedwillgetajobafter
sometime.Tillsuchtimehewasnotanexcludedmember.HehasnotwithdrawnhisPF
money.AftergettinganewjobhegetsbetterwagebeyondtheceilinglimitofRs.6500/For
thenewmanagementdoesthisemployeeshallbecoveredunderthePFcompulsorilyprotecting
theceilinglimitofRs.6500/ordoesthemanagementexcludehimasexcludedemployee?
WillyoupleasekindlyclarifythisspecifyingtherelevantsectionsorparaoftheAct?
2.
M.Rajendransays:
July4,2013at12:17pm
imworkinginaprivatestonecrushingindustriesandconstructionfirmforlast10yearshaving
30employeesandaround200workers.wedonotcomeunderanyschemelikeprovidentfund
orinsurancescheme.kindlyguide,howtogoahead?
3.
JastejS(TeamVakilno1)says:
July4,2013at1:54pm
Kindlyclarifyyourquestionregardingwhattogoaheadwith?
4.
YourName...says:
February5,2014at8:23pm
Iamabankofficerhaving35yearsofserviceandandhavegotRs.18lakhtomycreditinmy
PFaccountIwanttowithdrawRs.9lakhforthepurposeofmydaughtersmarriagefrommy
PFa/c.Issuchawithdrwalpossible?OurauthoritiessayNO.Pleasehelp!
K.T.Bijoy.
5.
P.satyanarayanasays:
April24,2014at3:09pm
40/44
28/10/2015
sir
oneemployeefrommyorganizationwasdismissedfromserviceandanamountnearlyRs3.00
lakhshasberecoveredfromhimashehasbeenconvictedinthefraudulentcase.Becausehe
hasbeendismissedfromtheservicehewillnotgetanyretirementbenefitsfromthe
organization.Hehassomeamountintheprovidentfund.Itinthiscasecantheamountbe
recoveredfromhisprovidentamount.kindlyanswerme
6.
shaiksarifuddinsays:
April28,2014at11:12am
sir
ihaveworkedinprivatelimitedcompany&reignduetobetteropportunitylast3yearsgone
butmypriviescompanydintclearmyaccountaswellasmypfalsostooped.inthiscasecanthe
amountberecoveredMYprovidentamount.kindlyanswermeorhelpmetofill7AFORM&
SENDME7AFORMTOMYMAILID
7.
photographersinCalgarysays:
May24,2014at5:34pm
AtthistimeIamgoingtodomybreakfast,oncehavingmy
breakfastcomingyetagaintoreadmorenews.
8.
siddharthasengarsays:
July3,2014at7:47am
sir,iwasterminatedfrombyjobon11thmarch14,iwasappointedinthisdelhiregistered
companyasasalesheadonjuly13.
companyhasnotpaidmysalaryfromjantomarch14,andalsonotresponding
CompanyalsodeductedPF&TDSfrommysalary(showninsalaryslip)butnotdepositedin
concerndepartments
Ibelongstolucknow,idonthavemoneytovisitdelhiagain&again,companyhasone
representativeinlucknowalso,.
plsuggestwhattodo
plhelp
regards
siddhartha
8954886224
lucknow
9.
PARESHSHAHsays:
September24,2014at7:48pm
OneofMyFriendhadaskedfortheeligibilityunderEPF&MPAct1952,hisqueryisIF
EmployeehadcrossedthePrescribedCeilingundertheScheme,isitcompulsorytocontinuein
Membership??Ifyes,canyouexplainunderwhichsectionofEPFAct,thesamehasbeen
mentioned??
41/44
28/10/2015
10.
M.G.Sharmasays:
January15,2015at10:44pm
IsitprovidedintheEPF&MPAct1952toterminatetheMembershipoftheEmployeewhen
theMemberhappentoexceedtheLimitofRs15,000/orearlierRs6,500/?
InwhichsectionitismentionedthattheEmployercanstopdeduction/subscriptiontowards
EPFanytimeaftertheMemberhasstartedearningwagesbeyondtheceilinglimit.
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3. Power to apply the Act to an establishment which has a

7G. Salary and allowances and other terms and conditions of

7K. Right of appellant to take assistance of legal practitioner

8E. Stay of proceedings under certificate and amendment or

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