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6C. Employees’ Deposit-linked Insurance Scheme 18
6D. Laying of Schemes before Parliament 19
7. Modification of Scheme 19
7A. Determination of moneys due from employers 20
7B. Review of orders passed under section 7A 22
7C. Determination of escaped amount 22
7D. Tribunal 23
7E. [Omitted by the Finance Act, 2017, w.e.f. 26-5-2017] 23
7F. [Omitted by the Finance Act, 2017, w.e.f. 26-5-2017] 23
7G. [Omitted by the Finance Act, 2017, w.e.f. 26-5-2017] 23
7H. [Omitted by the Finance Act, 2017, w.e.f. 26-5-2017] 23
7-I. Appeals to Tribunal 24
7J. Procedure of Tribunals 24
7K. Right of appellant to take assistance of legal practitioner and of Government, etc., to appoint presenting officers 25
7L. Orders of Tribunal 25
7M. [Omitted by the Finance Act, 2017, w.e.f. 26-5-2017] 25
7N. [Omitted by the Finance Act, 2017, w.e.f. 26-5-2017] 25
7-O. Deposit of amount due, on filing appeal 26
7P. Transfer of certain applications to Tribunals 26
7Q. Interest payable by the Employer
8. Mode of recovery of moneys due from employers 26
8A. Recovery of moneys by employers and contractors 27
8B. Issue of certificate to the Recovery Officer
8C. Recovery Officer to whom certificate is to be forwarded
8D. Validity of certificate and amendment thereof
8E. Stay of proceedings under certificate and amendment or withdrawal thereof 29
8F. Other modes of recovery 29
8G. Application of certain provisions of Income-tax Act 31
9. Fund to be recognised under Act 11 of 1922 31
10. Protection against attachment 32
11. Priority of payment of contributions over other debts
12. Employer not to reduce wages, etc. 34
13. Inspectors 34
CHAPTER II
BOARD OF TRUSTEES, EXECUTIVE COMMITTEE AND REGIONAL COMMITTEES
8.
9. Removal from trusteeship or membership of a Regional Committee
CHAPTER III
CONTENTS
24. Administrative and financial powers of a Commissioner 95
24A. Delegation of power by the Central Board 96
25. Powers of the Central Government until the Central Board is constituted 96
CHAPTER IV
MEMBERSHIP OF THE FUND
26. Classes of employees entitled and required to join the Fund 97
26A. Retention of membership 98
26B. Resolution of doubts 98
27. Exemption of an employee 99
27A. Exemption of a class of employees 99
27AA. Terms and conditions of exemption 100
28. Transfer of accumulations from existing Provident Funds 100
CHAPTER V CONTRIBUTIONS
29. Contributions 102
30. Payment of contribution 103
31. Employer’s share not to be deducted from the members 103
32. Recovery of a member’s share or contributions 103
32A. Recovery of damages for default in payment of any contribution 104
32B. Terms and conditions for reduction or waiver of damages 104
CHAPTER VI
DECLARATION, CONTRIBUTION CARDS AND RETURNS
33. Declaration by persons already employed at the time of the institution of the Fund
34. Declaration by persons taking up employment after the Fund has been established
35. Preparation of contribution cards
36. Duties of employers
36A. Employer to furnish particulars of ownership
36B. Duties of contractors
37. Allotment of account numbers
38. Mode of payment of contributions
39.
42.
43. Submission of
44. Custody
45.
46.
47.
48.
ADMINISTRATION
CHAPTER VII
CHAPTER VIII
CONTENTS
65. Bonus on policy to be adjusted against payments made from the Fund
66. Reassignment of policies
67. 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] 119
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 127
68C. [Omitted by Notification G.S.R. 549(E), dated 3-10-1981, w.e.f. 3-10-1981] 129
68D. [Omitted by Notification G.S.R. 832, dated 23-10-1987, w.e.f. 7-11-1987] 129
68E. Computation of period of membership 129
68F. [Omitted by Notification G.S.R. 549(E), dated 3-10-1981, w.e.f. 3-10-1981] 129
68G. [Omitted by Notification G.S.R. 549(E), dated 3-10-1981, w.e.f. 3-10-1981] 129
68GG. [Omitted by Notification G.S.R. 549(E), dated 3-10-1981, w.e.f. 3-10-1981] 129
68H. Grant of advances in special cases 129
68HH. Non-refundable advance to a member in case of continuous unemployment for a period of not less than one month 131
68-I. [Omitted by Notification G.S.R. 1103, dated 6-7-1976] 131
68J. Advance from the Fund for illness in certain cases 131
68K. Advance from the Fund for marriages or post-matriculation education of children 132
68L. Grant of advances in abnormal conditions 132
68M. Grant of advance to members affected by cut in the supply of electricity 133
68N. Grant of advance to members who are physically handicapped 134
68NN. Withdrawal within one year before the retirement 134
CONTENTS
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] 134
68-O. Payment of withdrawal or advance 135
69. Circumstances in which accumulations in the Fund are payable to a member
70. Accumulation of a deceased member—to whom payable 137
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 Fund
73. Annual statement of member’s account
73A. [Omitted by Notification No. G.S.R. 725, dated 16-4-1963] 142
CHAPTER IX
MISCELLANEOUS
74. Annual Report on the work and activities of the Board and its audited accounts 142
75. Issue of copies of member’s accounts, annual reports, etc. 143
76. Punishment for failure to pay contributions, etc. 143
77. Conduct of business of the Central Board 143
78. Power to issue directions 143
79. Special provisions relating to factories and other establishments in respect of which applications for exemption are received 144
79A. Filling application for review 144
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 144
79C. Composition of the Board of Trustees of the exempted establishments and the terms and conditions of service of the Trustees 144
CHAPTER X
80. Special provisions in the case of newspaper establishments and newspaper employees 146
81. Special provisions in the case of cine-workers 149
82. Special provisions in respect of certain employees 151
CONTENTS
82A. Special provision in respect of Employees’ Enrolment Campaign, 2017 152
82B. Special provision in respect of Employees’ Enrolment Campaign, 2025 154
83. Special provision in respect of International Workers 157
APPENDIX A 161
FORM 1: Exemption under Paragraph 27 of the Scheme 165
FORM 2: Nomination and Declaration Form 165
FORM 3: Contribution Card 167
FORM 3A: Contribution card 168
FORM 4: Contribution card for employees other than monthly paid employees 169
Form 4A: [Omitted by G.S.R. 521, dated 16-8-1991] 170
FORM 5: Return of Employees qualifying for membership of the Employees’ Provident Fund for the first time 171
FORM 5A: Return of ownership to be sent to the regional Commissioner 171
FORM 6: Return of the Contribution cards sent to the Commissioner on the expiry of the period of currency 172
FORM 6A: Consolidated annual contribution statement 173
FORM 7: [Omitted by Notification G.S.R. 449, dated 4-3-1968] 175
FORM 8: [Omitted by Notification G.S.R. 521, dated 16-8-1991, w.e.f. 7-9-1991] 175
FORM 9: Application for review filed under sub-section (1) of section 7B of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 175
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 12: Statement of contributions 176
FORM 12A: Statement of Contribution 177
FORM 13: Application for transfer of E.P.F. account 178
FORM 13A: Application for inter-regional transfer of accounts to be submitted through the present employers 180
FORM 14: Application for financing a life insurance policy out of the Provident Fund Account 181
FORM 15: Assignment of policies under paragraph 64(1) to be endorsed on policy 183
FORM 16: Application for advance from the Fund under paragraph 68B 184
FORM 17 187
FORM 18 187
FORM 19: Form to be used by a major member of Employees’ Provident Funds Scheme, 1952 for claiming the Employees’ Provident Fund dues
EMPLOYEES’ DEPOSIT-LINKED INSURANCE SCHEME, 1976
CHAPTER I
PRELIMINARY
1.
4.
5.
6.
19. From of accounts
20. Audit
21. Budget
22. Scales of assurance benefit and the minimum average balance to be maintained by an employee
23. Assurance benefit to whom payable
24. Assurance amount—How to be paid
25. Registers, Records, etc.
26. Annual Report on the working of this Scheme 216
27. [Omitted by Notification G.S.R. 648, dated 4-5-1990, w.r.e.f. 1-3-1990] 216
28. Special provisions relating to coal mines in respect of which applications are received for exemption from the provisions of this Scheme 216
28A. Special provision in respect of Employees’ Enrolment Campaign, 2017 218
28B. Special provision in respect of Employees’ Enrolment Campaign, 2025 218
29. Punishment for failure to submit returns, etc. 219
FORM 1 (IF): Consolidated return of employees who are entitled and required to become members of insurance fund on the date the scheme comes into force 219
FORM 2 (IF): Return of employees entitled for membership of the insurance fund
FORM 3 (IF): Return of members of insurance fund leaving service
FORM 4 (IF): Statement of contribution
FORM 5 (IF): Application for payment of assurance benefit of deceased employee to nominee/legal heir 221
FORM 1: [Omitted by Notification G.S.R 286(E), dated 4-4-2019, w.e.f. 4-4-2019] 224
FORM 2: [Omitted by Notification G.S.R 286(E), dated 4-4-2019, w.e.f. 4-42019] 224
FORM 3: [Omitted by Notification G.S.R 286(E), dated 4-4-2019, w.e.f. 4-42019] 224
EMPLOYEES’ PENSION SCHEME, 1995
1. Short title, commencement and application
2. Definitions
3. Employees’ Pension Fund
4. Payment of contribution
5. Recovery of damages for default in payment of any contribution
6. Membership of the Employees’ Pension Scheme
6A. Retention of membership
7. Option for joining the Scheme
8. Resolution of doubts
9.
10. Determination of
11. Determination of pensionable salary
12. Monthly member’s pension
12A. [Omitted by Notification G.S.R. 688(E), dated 26-9-2008, w.e.f. 26-9-2008]
12B. Restoration to normal pension in cases of grant of commutation
13. [Omitted by Notification G.S.R. 688(E), dated 26-9-2008, w.e.f. 26-9-2008]
14. Benefits on leaving service before being eligible for monthly member’s pension
15.
18. Particulars to be supplied by the employees already employed at the time of commencement of the Employees’
CONTENTS
27. Disposal of the Fund
28. [Omitted by Notification G.S.R. 3, dated 29-12-2006, w.e.f. 6-1-2007]
29. Format and manner of maintenance of accounts
30. Audit
31. Rounding up of the benefits
32. Valuation of the Employees’ Pension Fund and review of the rates of contributions and quantum of the pension and other benefits
33. Disbursement of pension and other benefits
34. Registers, records, etc.
35. Power to issue directions
36. Regional Committee
37. Annual report
38. Application of the provisions of the Employees’ Provident Funds Scheme, 1952
39. Exemption from the operation of the Pension Scheme
39A. Submission of return
39B. Transfer Value
40. Information to the Central Government
41. Interpretation
42. Punishment for failure to submit return, etc.
43. Payment of pension in the case of a person charged with the offence of murder
43A. Special provision in respect of International Workers
43B. Special provision in respect of Employees’ Enrolment Campaign, 2017
43C. Special provision in respect of Employees’ Enrolment Campaign, 2025
44. Repeal and savings
TABLE A: Withdrawal benefit
TABLE B: Factor for computation of past service benefit under the ceased family pension scheme for existing members on exit from the employment
TABLE C: Equivalent widow pension
TABLE D: Return of contribution on exit from the employment
TABLE E: Transfer value of contribution from Employees’ Pension Scheme, 1995 to exempted or other pension fund and vice versa
FORM 1: Monthly return to be submitted by the exempted establishments/ class of establishments/board of trustees
FORM 2: Declaration and nomination form under the Employees’ Provident Fund and Employees’ Pension Scheme
FORM 3 (EPS): Consolidated return of employees who are entitled and required to become members of the Pension Fund on the date the Pension Scheme comes into Force
FORM 4 (EPS): Return of Employees entitled for membership of the Employees’ Pension Fund
FORM 5 (EPS): Return of Members leaving service
FORM 6: Statement of contribution
FORM 7: Contribution card for members
FORM 8 (EPS): Annual statement of Contribution
FORM 9: Declaration by a person taking up employment in the establishment
FORM 10C: Form to be used by a member of the Employees’ Pension Scheme, 1995 for claiming withdrawal benefit/Scheme Certificate
FORM 10D (EPS): Application for Monthly Pension
FORM 12A
TRIBUNAL (PROCEDURE) RULES, 1997
1. Short title and commencement
2. Definitions
3. Language of the Tribunal
4. Procedure for filing appeals
5. Presentation and scrutiny of appeals
6. Place of filing appeals
7. Fee, time for filing appeal, deposit of amount due on filing appeal
8. Content of the appeal
9. Documents to accompany the appeal
10. Plural remedies
11. Service of notices and processes issued by the Tribunal
12. Filing of reply and other documents by the respondents
13. Date and place of hearing to be notified
14. Calendar of cases
15. Action on appeal for appellant’s default
CONTENTS
16. Ex parte hearing and disposal of appeal
17. Substitution of legal representatives
18. Adjournment of hearing
19. Order to be signed and dated
20. Communication of orders to parties
21. Orders and directions in certain cases
22. Working hours of the Tribunal
23. Sitting hours of the Tribunal
24. Powers and functions of the Registrar
25. Additional powers and duties of Registrar
26. Seal and emblem
27. Dress of the Presiding Officer and staff of the Tribunal
28. Dress of the parties
29. Expenses of the Tribunals
FORM I: Appeal under section 7-I of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
FORM II: Receipt Slip
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.
S. 1 EMPLOYEES’ PROVIDENT FUNDS ACT, 1952 2
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[***]]
CASE LAWS
COMMENTS
u 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.
u 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.
u 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.
u 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.
u 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.
u 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.
u 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 3 EMPLOYEES’ PROVIDENT
S. 2 EMPLOYEES’ PROVIDENT FUNDS ACT, 1952 4
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; 5
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
