7E.
CHAPTER II
CHAPTER III
CHAPTER IV
MEMBERSHIP OF THE FUND
26.
CHAPTER V
CONTRIBUTIONS
CHAPTER VI
DECLARATION, CONTRIBUTION CARDS AND RETURNS
CHAPTER VII
CHAPTER VIII
65. Bonus on policy to be adjusted against payments made from the Fund
Recovery of amounts paid towards Insurance Policies
68. [Omitted by Notification G.S.R. 1083, dated 30-6-1966]
68A. [Omitted by Notification G.S.R. 98, dated 15-1-1962]
68B. Withdrawal from the Fund for the purchase of a dwelling house/ flat or for the construction of a dwelling house including the acquisition of a suitable site for the purpose
68BB. Withdrawal from the Fund for repayment of loans in special cases
68BC. Withdrawal/financing from the Fund for the purchase of a dwelling house/flat or the construction of a dwelling house including the acquisition of a suitable site by the Member
68BD. Withdrawal of, and financing from, the Fund for purchase of dwelling house or flat or the construction of a dwelling house
68C. [Omitted by Notification G.S.R. 549(E), dated 3-10-1981, w.e.f. 3-10-1981]
68D. [Omitted by Notification G.S.R. 832, dated 23-10-1987, w.e.f. 7-11-1987]
68E.
[
3-10-1981]
68G. [Omitted by Notification G.S.R. 549(E), dated 3-10-1981, w.e.f. 3-10-1981]
68GG. [Omitted by Notification G.S.R. 549(E), dated 3-10-1981, w.e.f. 3-10-1981]
68H.
68-I. [Omitted by Notification G.S.R. 1103, dated 6-7-1976]
68J. Advance from the Fund for illness in certain cases
68K. Advance from the Fund for marriages or post-matriculation education of children
68L. Grant of advances in abnormal conditions
68M. Grant of advance to members affected by cut in the supply of electricity
68N.
68NNN. Option for withdrawal at the age of 55 years for investment in Varishtha Pension Bima Yojana
68NNNN. [Omitted by Notification G.S.R. 604(E), dated 16-6-2016]
68-O. Payment of withdrawal or advance
69. Circumstances in which accumulations in the Fund are payable to a member
70. Accumulation of a deceased member—to whom payable
70A. Payment of provident fund accumulations in the case of a person charged with the offence of murder
71. [Omitted by Notification G.S.R. 707, dated 4-5-1976, w.e.f. 22-5-1976]
72. Payment of Provident
73. Annual statement of member’s account
73A. [Omitted by Notification No. G.S.R. 725, dated 16-4-1963]
CHAPTER IX
MISCELLANEOUS
74.
of which applications for
79B. Time limit for communicating the views of the Central Board to the appropriate government on a proposal for grant of exemption to an establishment
79C. Composition of the Board of Trustees of the exempted establishments and the terms and conditions of service of the Trustees
CHAPTER X
FORM 5: Return of Employees qualifying for membership of the Employees’ Provident Fund for the first time
FORM
FORM
FORM 9: Application for review filed under sub-section (1) of section 7B of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
FORM 10: [Omitted by Notification G.S.R. 284(E), 4-4-2019, w.e.f. 4-4-2019]176
FORM 11: [Omitted by Notification G.S.R. 284(E), 4-4-2019, w.e.f. 4-4-2019]176
FORM
FORM 13A: Application for inter-regional transfer of accounts to be submitted through the present employers
FORM 14: Application for financing a life insurance policy out of the Provident Fund Account
FORM
EMPLOYEES’ DEPOSIT-LINKED INSURANCE SCHEME, 1976
CHAPTER I
PRELIMINARY
Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 [19
OF 1952]*
An Act to provide for the institution of provident funds 1[,2[pension fund] and deposit linked insurance fund] for employees in factories and other establishments.
BE it enacted by Parliament as follows :—
Short title, extent and application.
1. 3[(1) This Act may be called the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952.]
(2)It extends to the whole of India 3a[***].
4[(3) Subject to the provisions contained in section 16, it applies—
( a) to every establishment which is a factory engaged in any industry specified in Schedule I and in which 5[twenty] or more persons are employed, and
( b) to any other establishment employing 5[twenty] or more persons or class of such establishments which the Central Government may, by notification in the Official Gazette, specify in this behalf :
*Dated 4-3-1952.
This Act has been extended to Dadra and Nagar Haveli by the Dadra and Nagar Haveli (Laws) Regulation, 1963, w.e.f. 1-7-1965, Pondicherry by the Pondicherry (Laws) Regulation, 1963, w.e.f. 1-10-1963 and Goa, Daman and Diu by the Goa, Daman and Diu (Laws) No. 2 Regulation, 1963, w.e.f. 19-12-1963.
1.Substituted for “and family pension fund” by the Labour Provident Fund Laws (Amendment) Act, 1976, w.r.e.f. 1-8-1976. Earlier, the quoted words were inserted by the Labour Provident Fund Laws (Amendment) Act, 1971, w.e.f. 23-4-1971.
2.Substituted for “family pension fund” by the Employees’ Provident Funds and Miscellaneous Provisions (Amendment) Act, 1996, w.r.e.f. 16-11-1995.
3. Substituted by the Labour Provident Fund Laws (Amendment) Act, 1976, w.r.e.f. 1-8-1976. Earlier, sub-section (1) was amended by the Labour Provident Fund Laws (Amendment) Act, 1971, w.e.f. 23-4-1971.
3a. Words “except the State of Jammu and Kashmir” omitted by the Jammu and Kashmir Reorganization Act, 2019, w.e.f. 31-10-2019.
4. Substituted by the Employees’ Provident Funds (Amendment) Act, 1956.
5. Substituted for “fifty” by the Employees’ Provident Funds (Amendment) Act, 1960, w.e.f. 31-12-1960.
Provided that the Central Government may, after giving not less than two months’ notice of its intention so to do, by 5anotification in the Official Gazette, apply the provisions of this Act to any establishment employing such number of persons less than 5b[twenty] as may be specified in the notification.]
6[(4) Notwithstanding anything contained in sub-section (3) of this section or sub-section (1) of section 16, where it appears to the Central Provident Fund Commissioner, whether on an application made to him in this behalf or otherwise, that the employer and the majority of employees in relation to any establishment have agreed that the provisions of this Act should be made applicable to the establishment, he may, by notification in the Official Gazette, apply the provisions of this Act to that establishment on and from the date of such agreement or from any subsequent date specified in such agreement.]
7[(5) An establishment to which this Act applies shall continue to be governed by this Act notwithstanding that the number of persons employed therein at any time falls below twenty.
8[***]]
COMMENTS
CASE LAWS
Applicability of EPF Act v. State Legislation - The Bombay High Court addressed the conflict between the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (EPF Act) and the Maharashtra Private Security Guards (Regulation of Employment and Welfare) Act, 1981, which governs provident fund schemes for security guards. The Court ruled that under Article 254(2) of the Constitution, the 1981 Act, having received Presidential assent, prevails over the EPF Act despite both legislations falling under the Concurrent List. It concluded that show-cause notices issued by the Regional Provident Fund Commissioner under the EPF Act to the Security Guards Board were invalid, as the 1981 Act, along with its scheme, conferred autonomy and immunity from the EPF Act. - Security Guards Board for Greater Bombay and Thane District v. Regional Provident Fund Commissioner 1991 LAB. I. C. 1855.
Applicability of EPF Act based on notification conditions – The Act was applied to banks operating solely within one state and employing twenty or more persons under
5a. Notification No. S.O. 3962(E), dated 31-10-2019. - In exercise of the powers conferred by the proviso to sub-section (3) of section 1 of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952), the Central Government hereby extends the provisions of the said Act to apply to the establishments, employing ten or more persons and covered under the provisions of the erstwhile the Jammu and Kashmir Employees’ Provident Funds and Miscellaneous Provisions Act, 1961 (15 of 1961), as it stood before its repeal by the Jammu and Kashmir Reorganization Act, 2019 (34 of 2019), with effect from the 1st day of January, 2020.
5b. Substituted for “fifty” by the Employees’ Provident Funds (Amendment) Act, 1960, w.e.f. 31-12-1960.
6. Substituted by the Employees’ Provident Funds and Miscellaneous Provisions (Amendment) Act, 1988, w.e.f. 1-8-1988. Earlier, sub-section (4) was inserted by the Employees’ Provident Funds (Amendment) Act, 1953 and amended by the Employees’ Provident Funds (Amendment) Act, 1956.
7. Inserted by the Employees’ Provident Funds (Amendment) Act, 1960, w.e.f. 31-12-1960.
8. Proviso omitted by the Labour Provident Fund Laws (Amendment) Act, 1971, w.e.f. 23-4-1971.
a 1965 Central Government notification issued per Section 1(3)(b). It was argued that the Act ceased to apply once the petitioner bank opened branches outside Maharashtra, as one condition in the notification no longer held. The court held that both conditions in the notification were essential for the Act’s applicability; their lapse meant the Act ceased to apply. The judgment clarified that the continued satisfaction of notification conditions is crucial for the Act’s ongoing application. - The United Western Bank Ltd. v. Central Provident Fund Commissioner 1984 LAB. I. C. 1504.
Continuity of applicability of EPF Act – The Act, once applied to an establishment, shall continue to apply even if the number of employees falls below the required threshold. The court distinguished between the criteria for the Act’s initial application and its continuation. The existence of a factory meeting Schedule I requirements and employing 20 or more individuals are initial criteria. However, there is no provision for cessation of the Act’s applicability once it applies, as section 1(5) mandates its continued governance. The court reversed a prior ruling that the Act ceases upon factory closure, holding that allied departments and branches remain covered despite cessation of factory operations. - V. Venkatesh v. Union of India 1988 LAB. I. C. 838.
Application of the Act – Impact of reduced workforce – The Act applies to any factory engaged in industries listed in Schedule I, employing fifty or more persons unless excluded under section 16. Once the Act applies, it continues irrespective of a subsequent drop in employee numbers. This interpretation safeguards workers’ rights by ensuring continuity of provident fund benefits, even if the workforce reduces below fifty. The court emphasized that such statutes, aimed at social welfare, require beneficial interpretation, promoting legislative objectives rather than facilitating evasion or loss of worker entitlements. The contention for a stricter interpretation was rejected as the Act’s purpose is to support workers. - The State v. Hathiwala Textile Mills 1957 CRI. L. J. 957.
Applicability to non-scheduled industries - The Bombay High Court upheld the application of the EPF Act to manganese mines following its amendment in 1956. The court ruled that under section 1(3), Clause (b), the Central Government could extend the Act’s provisions to establishments employing 50 or more persons, even if they were not engaged in industries listed in Schedule I. This discretionary extension aligned with the legislative intent to broaden social security coverage to more industrial workers. The challenge to this extension based on industry categorization was dismissed, affirming the Act’s constitutionality and its progressive approach to worker welfare. - Madhya Pradesh Mineral Industries Association, Nagpur v. Regional Provident Fund Commissioner AIR 1959 Bombay 60.
Applicability to trading or commercial establishments - The Bombay High Court ruled that the Central Government, under Section 1(3)(b) of the EPF Act, 1952, could extend the Act to any trading or commercial establishments employing 20 or more persons, irrespective of whether such establishments are factories. The court emphasized that section 1(3)(b) serves a distinct purpose by enabling classification and selective application of the Act to specific establishments, supplementing section 4, which adds industries to Schedule I. The inclusion of factories under notifications issued under section 1(3)(b) aligns with the Act’s welfare objectives, as upheld by the Supreme Court in analogous contexts. - Varjivandas Hirji & Co. v. D.T. Ghatpande AIR 1969 Bombay 95. Continuity of EPF coverage despite workforce reduction - The Bombay High Court held that once the Employees’ Provident Funds Act becomes applicable to a factory employing 50 or more workers, it continues to apply even if the workforce later falls below 50. The court interpreted section 1(3) to reflect the legislative intent of ensuring uninterrupted benefits under the Act. It rejected the argument that workforce reductions could exempt factories from compliance, emphasizing that such a reading
would jeopardize workers’ rights and enable evasion of statutory obligations. The ruling clarified that discontinuing EPF coverage due to workforce fluctuation contradicts the Act’s social welfare purpose. - The State of Bombay v. Hathiwala Textile Mills AIR 1957 Bombay 209.
Definitions.
2. In this Act, unless the context otherwise requires,—
9[(a) “appropriate Government” means—
(i) in relation to an establishment belonging to, or under the control of, the Central Government or in relation to an establishment connected with a railway company, a major port, a mine or an oil field or a controlled industry, 10[or in relation to an establishment having departments or branches in more than one State,] the Central Government; and
(ii) in relation to any other establishment, the State Government;]
11[(aa) “authorised officer” means the Central Provident Fund Commissioner, Additional Central Provident Fund Commissioner, Deputy Provident Fund Commissioner, Regional Provident Fund Commissioner or such other officer as may be authorised by the Central Government, by notification in the Official Gazette;]
(b) “basic wages” means all emoluments which are earned by an employee while on duty or 12[on leave or on holidays with wages in either case] in accordance with the terms of the contract of employment and which are paid or payable in cash to him, but does not include—
(i) the cash value of any food concession ;
(ii) any dearness allowance (that is to say, all cash payments by whatever name called paid to an employee on account of a rise in the cost of living), house-rent allowance, overtime allowance, bonus, commission or any other similar allowance payable to the employee in respect of his employment or of work done in such employment;
(iii) any presents made by the employer;
(c) “contribution” means a contribution payable in respect of a member under a Scheme 13[or the contribution payable in respect of an employee to whom the Insurance Scheme applies];
(
d) “controlled industry” means any industry the control of which by the Union has been declared by a Central Act to be expedient in the public interest;
9. Substituted by the Employees’ Provident Funds (Amendment) Act, 1958. Earlier, clause (a) was substituted by the Employees’ Provident Funds (Amendment) Act, 1956.
10. Inserted by the Employees’ Provident Funds (Amendment) Act, 1965, w.r.e.f. 24-11-1964.
11. Inserted by the Employees’ Provident Funds and Miscellaneous Provisions (Amendment) Act, 1988, w.e.f. 1-8-1988.
12. Substituted for “on leave with wages,” by the Employees’ Provident Funds and Miscellaneous Provisions (Amendment) Act, 1988, w.e.f. 1-8-1988.
13. Inserted by the Labour Provident Fund Laws (Amendment) Act, 1976, w.r.e.f. 1-8-1976.
14[(e) “employer” means—
(
i) in relation to an establishment which is a factory, the owner or occupier of the factory, including the agent of such owner or occupier, the legal representative of a deceased owner or occupier and, where a person has been named as a manager of the factory under clause (f) of sub-section (1) of section 7 of the Factories Act, 1948 (63 of 1948), the person so named; and
(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, managing director or managing agent, such manager, managing director or managing agent;]
(f) “employee” means any person who is employed for wages in any kind of work, manual or otherwise, in or in connection with the work of 15[an establishment], and who gets his wages directly or indirectly from the employer, 16[and includes any person—
(i) employed by or through a contractor in or in connection with the work of the establishment;
(
ii) engaged as an apprentice, not being an apprentice engaged under the Apprentices Act, 1961 (52 of 1961), or under the standing orders of the establishment;]
17[(ff) “exempted employee” means an employee to whom a Scheme 18[or the Insurance Scheme, as the case may be,] would, but for the exemption granted under 19[***] section 17, have applied;
(fff) “exempted 20[establishment]” means 20[an establishment] in respect of which an exemption has been granted under section 17 from the operation of all or any of the provisions of any Scheme 18[or the Insurance Scheme, as the case may be,] whether such exemption has been granted to the 20[establishment] as such or to any person or class of persons employed therein;]
( g) “factory” means any premises, including the precincts thereof, in any part of which a manufacturing process is being carried on or is ordinarily so carried on, whether with the aid of power or without the aid of power;
14. Substituted by the Employees’ Provident Funds (Amendment) Act, 1956.
15. Substituted for “a factory”, ibid.
16. Substituted for “and includes any person employed by or through a contractor in or in connection with the work of the establishment” by the Employees’ Provident Funds and Miscellaneous Provisions (Amendment) Act, 1988, w.e.f. 1-8-1988.
17. Inserted by the Employees’ Provident Funds (Amendment) Act, 1953.
18. Inserted by the Labour Provident Fund Laws (Amendment) Act, 1976, w.r.e.f. 1-8-1976.
19. Words “sub-section (1) of” omitted by the Employees’ Provident Funds (Amendment) Act, 1963, w.e.f. 30-11-1963.
20. Substituted for “factory” and “a factory”, respectively, by the Employees’ Provident Funds (Amendment) Act, 1956.
21(gg) [Omitted by the Employees’ Provident Funds and Miscellaneous Provisions (Amendment) Act, 1996, w.r.e.f. 16-11-1995.]
(ggg) 21[Omitted by the Employees’ Provident Funds and Miscellaneous Provisions (Amendment) Act, 1996, w.r.e.f. 16-11-1995.]
( h) “Fund” means the provident fund established under a Scheme;
( i) “industry” means any industry specified in Schedule I, and includes any other industry added to the Schedule by notification under section 4;
22[(ia) “Insurance Fund” means the Deposit-linked Insurance Fund established under sub-section (2) of section 6C;
( ib) “Insurance Scheme” means the Employees’ Deposit-linked Insurance Scheme framed under sub-section (1) of section 6C;]
23[24[(ic)] “manufacture” or “manufacturing process” means any process for making, altering, repairing, ornamenting, finishing, packing, oiling, washing, cleaning, breaking up, demolishing or otherwise treating or adapting any article or substance with a view to its use, sale, transport, delivery or disposal;]
( j) “member” means a member of the Fund;
( k) “occupier of a factory” means the person who has ultimate control over the affairs of the factory, and, where the said affairs are entrusted to a managing agent, such agent shall be deemed to be the occupier of the factory;
25[(kA) “pension fund” means the Employees’ Pension Fund established under sub-section (2) of section 6A;
(kB) “Pension Scheme” means the Employees’ Pension Scheme framed under sub-section (1) of section 6A;]
26[*(ka) “prescribed” means prescribed by rules made under this Act;
*(kb) “Recovery Officer” means any officer of the Central Government, State Government or the Board of Trustees constituted under section 5A, who may be authorised by the Central Government, by notification in the Official Gazette, to exercise the powers of a Recovery Officer under this Act;]
21. Prior to their omission, clauses (gg) and (ggg) were inserted by the Labour Provident Fund Laws (Amendment) Act, 1971, w.e.f. 23-4-1971.
22. Inserted by the Labour Provident Fund Laws (Amendment) Act, 1976, w.r.e.f. 1-8-1976.
23. Substituted by the Employees’ Provident Funds (Amendment) Act, 1963, w.e.f. 30-11-1963. Earlier, clause (ia) was inserted by the Employees’ Provident Funds (Amendment) Act, 1953.
24. Clause (ia) re-lettered as clause (ic) by the Labour Provident Fund Laws (Amendment) Act, 1976, w.r.e.f. 1-8-1976.
25. Inserted by the Employees’ Provident Funds and Miscellaneous Provisions (Amendment) Act, 1996, w.r.e.f. 16-11-1995.
26. Inserted by the Employees’ Provident Funds and Miscellaneous Provisions (Amendment) Act, 1988, w.e.f. 1-8-1988.
*Existing clauses (ka) and (kb) should be re-lettered as (kc) and (kd) in view of the insertion of new clauses (ka) and (kb)
EMPLOYEES’ PROVIDENT FUNDS AND MISCELLANEOUS PROVISIONS ACT 1952 WITH RULES – BARE ACT WITH SECTION NOTES
AUTHOR : TAXMANN’S EDITORIAL BOARD
PUBLISHER : TAXMANN
DATE OF PUBLICATION : NOVEMBER 2025
EDITION : 2026 EDITION
ISBN NO : 9789364551144
NO. OF PAGES : 320
BINDING TYPE : PAPERBACK
DESCRIPTION
Employees’ Provident Funds and Miscellaneous Provisions Act 1952 with Rules [Bare Act with Section Notes] by Taxmann is a comprehensive legal reference that consolidates India’s key legislation on provident funds, pensions, and employee social security. The 2026 Edition, updated to include all amendments and notifications up to date, presents the Act along with allied Schemes, Rules, and Tribunal procedures, supported by Taxmann’s Section Notes for clarity and practical interpretation.
This book is intended for the following audience:
• Employers & HR Managers
• Legal Practitioners & Consultants
• Payroll & Compliance Officers
• Government Officials & Enforcement Officers
• Students & Academicians
The Present Publication is the 2026 Edition, covering the amended and updated text of the Employees’ Provident Funds and Miscellaneous Provisions Act [Act No. 19 of 1952] and Rules, with the following noteworthy features:
• [Comprehensive Coverage] Includes the principal Act with all allied Schemes and procedural Rules
• [Pre-amendment Provisions] Footnoted cross-references of earlier provisions for historical context
• [Updated Content] Reflects all amendments, judicial interpretations, and notifications up to date
• [Section Notes] Concise explanations of definitions, scope, and applicability of key sections
• [Practical Utility] Contains official forms, compliance checklists, and procedural references
• [Integrated Schemes] Covers the full operational framework under four crucial schemes
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