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Sec 2 The Employees’ Provident Funds and 1

Miscellaneous Provisions Act, 1952

THE EMPLOYEES’ PROVIDENT FUNDS AND
MISCELLANEOUS PROVISIONS ACT, 1952
Sec

(ACT NO. 19 OF 1952) 1
(4th March, 1952)
An Act to provide for the Institution of Provident Funds 2[***] 3[Pension
Fund], and Deposit-Linked Insurance Fund] for Employees in Factories and other
Establishments.
BE it enacted by Parliament as follows:—
1. Short title, extent and application.- 4[(1) This Act may be called the
Employees' Provident Funds and Miscellaneous Provisions Act, 1952.
(2) It extends to the whole of India except the State of Jammu and Kashmir.
5[(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 6[twenty] or more
persons are employed, and
(b) to any other establishment employing 7[twenty] or more persons
or class of such establishments which the Central Government
may, by notification in the Official Gazette, specify in this behalf:
Provided that the Central Government may, after giving not less than two
months' notice of its intention so to do, by notification in the Official Gazette,
apply the provisions of this Act to any establishment employing such number of
persons less than 8[twenty] as may be specified in the notification.
9[(4) Notwithstanding anything contained in sub-section (3) of this section or

sub-section (1) of the 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.]
10[(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.]
11[***]

2. Definitions -In this Act, unless the context otherwise requires,-
1[(a) “appropriate Government” means-

1 For Statement of Objects and Reasons, see Gaz. of India, 1952, Pt. II, S. 2, pp 67-69.
2 Subs. by Act 99 of 1976 sec. 16, for “and family pension fund” (w.e.f.1-8-1976).
3 Subs. by Act 25 of 1996, sec. 2, for “family pension fund” (w.e.f.16.11.1995).
4 Subs. by Act 99 of 1976, sec. 17, for sub-section (1) (w.e.f.1-8-1976).
5 Subs. by Act 94 of 1956, sec. 2, for sub-section (3).
6 Subs. by Act 46 of 1960, sec. 2, for “fifty” (w.e.f.31-12-1960).
7 Subs. by Act 46 of 1960, sec. 2, for “fifty” (w.e.f.31-12-1960).
8 Subs. by Act 46 of 1960, sec. 2, for “fifty” (w.e.f.31-12-1960).
9 Subs. by Act 33 of 1988 (w.e.f.1.8.1988).
10 Ins. by Act 46 of 1960, sec. 2, (w.e.f.31-12-1960).
11 Proviso omitted by Act 16 of 1971 (23-4-1971).

2 The Employees’ Provident Funds and Sec 2
Miscellaneous Provisions Act, 1952

(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, 2[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;]
3[(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 4[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 named 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 5[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;
6[(e) “employer” means-
(i) in relation to an establishment which is a factory, the
owner or the 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

1 Subs. by Act 22 of 1958, sec. 2, for clause (a).
2 Ins. by Act 22 of 1965, sec. 2 (w.e.f. 24.11.1964).
3 Ins. by Act 33 of 1988, sec. 3 (w.e.f. 1.8.1988).
4 Subs. by Act 33 of 1988, sec. 3, for “on leave with wages” (w.e.f.1.8.1988).
5 Ins. by Act 99 of 1976 sec. 18 (w.e.f.1-8-1976).
6 Subs. by Act 94 of 1956, sec. 4, for clause (e).

Sec 2 The Employees’ Provident Funds and 3
Miscellaneous Provisions Act, 1952

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 1[an establishment], and who gets, his wages directly or
indirectly from the employer, 2[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;]
3[(ff) “exempted employee” means an employee to whom a Scheme 4[or
the Insurance Scheme, as the case may be,] would, but for the
exemption granted under 5[***] section 17, have applied;
(fff) “exempted 6[establishment]” means 7[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 8[or the Insurance Scheme, as the case may be], whether
such exemption has been granted to the 9[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;
10[***]

(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;
11[(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;]
12[13[(ic)] “manufacture” or “manufacturing process” means any process

for making, altering, repairing, ornamenting, finishing, packing,
oiling, washing, cleaning, breaking up, demolishing or otherwise

1 Subs. by Act 94 of 1956, sec. 3, for “a factory”.
2 Subs. by Act 33 of 1988, sec. 3, for certain words (w.e.f.1.8.1988).
3 Ins. by Act 37 of 1953, sec. 3.
4 Ins. by Act 99 of 1976 sec. 18 (w.e.f.1-8-1976).
5 The words “sub-section (1)” omitted by Act 28 of 1963, sec. 2 (w.e.f. 30-11-1963).
6 Subs. by Act 94 of 1956, sec. 3, for “factory”.
7 Subs. by Act 94 of 1956, sec. 3, for “a factory”.
8 Ins. by Act 99 of 1976 sec. 18 (w.e.f.1-8-1976).
9 Subs. by Act 94 of 1956, sec. 3, for “factory”.
10 Clauses (gg) and (ggg) omitted by Act 25 of 1996 sec. 3 (w.e.f.16.11.1995). Earlier
clauses (gg) and (ggg) were ins. by Act 25 16 of 1971. sec.14 w.e.f. 23-4-1971).
11 Ins. by Act 99 of 1976 sec. 18 (w.e.f.1-8-1976).
12 Subs. by Act 28 of 1963, sec. 2, for clause (ia) (w.e.f.30-11-1963).
13 Clause (ia) re-lettered as clause (ic) by Act 99 of 1976 sec. 18 (w.e.f.1-8-1976).

4 The Employees’ Provident Funds and Sec 2A
Miscellaneous Provisions Act, 1952

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;
1[(kA) “Pension Fund” means the Employees' Pension Fund established
under sub-section (2) of section 6-A;
(kB) “Pension Scheme” means the Employees' Pension Scheme
framed under sub-section (1) of Section 6-A];
2[(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];
3[(l) “Scheme” means the Employees' Provident Fund Scheme framed
under section 5;]
4[(ll) “Superannuation”, in relation to an employee who is the member
of the Pension Scheme, means the attainment, by the said
employee, the age of fifty-eight years.]
5[(m) “Tribunal” means the Employees' Provident Funds Appellate
Tribunal constituted under section 7D;]
6[2A. Establishment to include all departments and branches.- For the

removal of doubts, it is hereby declared that where an establishment consists of
different departments or has branches, whether situated in the same place or in
different places, all such departments or branches shall be treated as parts of the
same establishment.]
7[3. Power to apply Act to an establishment which has a common

provident fund with another establishment.- Where immediately before this
Act becomes applicable to an establishment there is in existence a provident fund
which is common to the employees employed in that establishment, and
employees in any other establishment, the Central Government may, by
notification in the Official Gazette, direct that the provisions of this Act shall also
apply to such other establishment.]
4. Power to add to Schedule I.- (1) The Central Government may, by
notification in the Official Gazette, add to Schedule-I any other industry in
respect of the employees whereof it is of opinion that a Provident Fund Scheme
should be framed under this Act, and thereupon the industry so added shall be
deemed to be an industry specified in Schedule-I for the purposes of this Act.
(2) All notifications under sub-section (1) shall be laid before Parliament, as
soon as may be, after they are issued.

1 Ins. by Act 25 of 1996 sec. 3 (w.r.e.f. 16-11-1995).
2 Ins. by Act 33 of 1988, sec. 3 (w.e.f.1.8.1988).
3 Subs. by Act 16 of 1971 sec. 14, for clause (1) (w.e.f.23-4-1971).
4 Ins. by Act 25 of 1996, sec. 3 (w.r.e.f.16.11.1995).
5 Ins. by Act 33 of 1988, sec. 3 (w.e.f.1.8.1988).
6 Ins. by Act 46 of 1960, sec. 3, (w.e.f.31-12-1960).
7 Subs. by Act 94 of 1956, sec. 5, for section 3.

a fund in accordance with the provisions of this Act and the Scheme.1. 4. 1952 5.. for “six persons” (w. appointed by the Central Government after consultation with such organisations of employees as may be recognised by the Central Government in this behalf. by Act 33 of 1988 sec. and be administered by. (d) 11[Ten persons] representing employers of the establishment to which the Scheme applies. 8 Subs. (c) not more than fifteen persons representing Governments of such States as the Central Government may specify in this behalf appointed by the Central Government. for “persons” (w.1[(1)] The Central Government may. and (e) 12[Ten persons] representing employees in the establishments to which the Scheme applies. the Central Board constituted under Section 5-A. sec. 7 Ins. 1. by Act 28 of 1963. 4 Added by Act 37 of 1953. (2) The terms and conditions subject to which a member of the Central Board may be appointed and the time.1988). 3. 1. Employees' Provident Fund Scheme.] 6[(2) A scheme framed under sub-section (1) may provide that any of its provisions shall take effect either prospectively or retrospectively on such date as may be specified in this behalf in the Scheme. for “six persons” (w. by Act 94 of 1956. Ex-officio. frame a Scheme to be called the Employees' Provident Fund Scheme for the establishment of provident funds under this Act for employees or for any class of employees and specify the 2[establishments] or class of 3[establishments] to which the said scheme shall apply 4[and there shall be established. 3 Subs.f. by notification in the Official Gazette.1988). by Act . 1.33 of 1988 sec. 5 Ins.8.f.e.e. (1-B) Subject to the provisions of this Act. appointed by the Central Government after consultation with such organisations of employers as may be recognised by the Central Government in this behalf. sec. namely: [(a) 9[a Chairman and a Vice-Chairman] to be appointed by the Central Government.8. 3. 10 Ins.e.f. for “factories”. by notification in the Official Gazette. 4.] 7[(5A. 4. for “a Chairman” (w. 4. a Scheme framed under sub- section (1) may provide for all or any of the matters specified in Schedule-II. 12 Subs. sec. 4.8.f.8. sec. (w.(1) The Central Government may. a Board of Trustees for the territories to which this Act extends (hereinafter in this Act referred to as the Central Board) consisting of the following 8[persons. 3 (w.f. 6 Ins. sec. 4. by Act 28 of 1963. 4 (w. 10[(aa) the Central Provident Fund Commissioner. by Act 33 of 1988 sec.Sec 5A The Employees’ Provident Funds and 5 Miscellaneous Provisions Act.] (b) not more than five persons appointed by the Central Government from amongst its officials. 4. as soon as may be after the framing of the scheme. .33 of 1988 sec. by Act . 11 Subs. sec.1988). for “factories”. sec.f. place and procedure of the meetings of the Central Board shall be such as may be provided for in the Scheme. by Act 33 of 1988. by Act 94 of 1956. 4.8. Central Board.e. 1 Section 5 re-numbered as sub-section (1) thereof by Act 37 of 1953.f. 30-11-1963). by Act 37 of 1953. 9 Subs. 2 Subs.e. sec. as members]. constitute with effect from such date as may be specified therein.1988). 30-11-1963).e.e.1988).] 5[(1-A) The fund shall vest in. 1..

1 Ins.e. 19.11. subject to the provisions of Section 6-A 2[and Section 6-C]] administer the fund vested in it in such manner as may be specified in the Scheme. 16.1988). (2) The Executive Committee shall consist of the following persons as members. for “and the Family Pension Scheme” (w. 1952 (3) The Central Board shall 1[. sec. 1. sec.1976).f. an Executive Committee to assist the Central Board in the performance of its functions. for “Family Pension” (w.1988). (b) two persons appointed by the Central Government from amongst the persons referred to in clause (b) of sub-section (1) of Section 5-A. by notification in the Official Gazette. sec. connected vouchers. by Act 16 of 1971 sec.r. 4 Subs. (6) The accounts of the Central Board shall be audited annually by the Comptroller and Auditor-General of India and any expenditure incurred by him in connection with such audit shall be payable by the Central Board to the Comptroller and Auditor-General of India. 15 (w.e.f. 5[(5) The Central Board shall maintain proper accounts of its income and expenditure in such form and in such manner as the Central Government may. after consultation with the Comptroller and Auditor-General of India. in particular. (9) It shall be the duty of the Central Board to submit also to the Central Government an annual report of its work and activities and the Central Government shall cause a copy of the annual report.e. accounts. constitute. by Act 99 of 1976 sec.f. (4) The Central Board shall perform such other functions as it may be required to perform by or under any provisions of the Scheme 3[.f.6 The Employees’ Provident Funds and Sec 5AA Miscellaneous Provisions Act. in connection with the audit of Government Accounts and. 6 Ins. the 4[Pension] Scheme and the Insurance Scheme]. by Act 33 of 1988.1. 4 (w. with effect from such date as may be specified therein.f. 5 Ins. 5 (w. 6[5AA.e. sec.f.e. 1. by Act 25 of 1996.1-8-1976). shall have the right to demand the production of books. by Act 99 of 1976. by Act 33 of 1988.8.8. 19 (w. namely:- (a) a Chairman appointed by the Central Government from amongst the members of the Central Board. (8) The accounts of the Central Board as certified by the Comptroller and Auditor-General of India or any other person appointed by him in this behalf together with the audit report thereon shall be forwarded to the Central Board which shall forward the same to the Central Government along with its comments on the report of the Comptroller and Auditor-General. (7) The Comptroller and Auditor-General of India and any person appointed 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 Auditor-General has..(1) The Central Government may. 23-4-1971). . 3 Subs. 4. Executive Committee. documents and papers and inspect any of the offices of the Central Board. the audited accounts together with the report of the Comptroller and Auditor-General of India and the comments of the Central Board thereon to be laid before each House of Parliament].8. specify in the Scheme. 2 Ins.1995).r.e.

sec.1995). constitute for that State a Board of Trustees (hereinafter in this Act referred to as the State Board). 5[subject to the maximum scale of pay.1988). (f) the Central Provident Fund Commissioner. by Act 28 of 1963. place and procedure of the meetings of the Executive Committee shall be such as may be provided for in the Scheme. 3[5D.f.11. for “and the Family Pension Scheme” (w. by Act 28 of 1963. 7 Subs. as may be specified in the scheme. (3) The terms and conditions subject to which a member of a State Board may be appointed and the time. by Act 99 of 1976. 2 Ins. the 7[Pension] Scheme and the Insurance Scheme. 4 (w. for certain words (w. sec.e. 1952 (c) three persons appointed by the Central Government from amongst the persons referred to in clause (c) of sub-section (1) of Section 5-A. Regional Provident Fund Commissioners.] (3) The Central Board may appoint.. 4 (w.Sec 5D The Employees’ Provident Funds and 7 Miscellaneous Provisions Act.1988).f. 4 Subs. (2) A State Board shall exercise such powers and perform such duties as the Central Government may assign to it from time to time. 6. 4 (w. 3 Ins. 20. in such manner as may be provided for in the Scheme.r. 6 (w. 16. for “Family Pension” (w. sec. by Act 33 of 1988. 30-11-1963). sec.e.8. 2[5C. sec.Every Board of Trustees constituted under Section 5-A or Section 5-B shall be a body corporate under the name specified in the notification constituting it.1. 30-11-1963).1976)..8. by Act 25 of 1996. 5 Ins. by Act 33 of 1988. sec. ex-officio.e.f. as many Additional Central Provident Fund Commissioners.8.f. having perpetual succession and a common seal and shall by the said name sue and be sued. Assistant Provident Fund Commissioners and] such other officers and employees as it may consider necessary for the efficient administration of the scheme.e.1. (2) The Central Government may also appoint 4[a Financial Adviser and Chief Accounts Officer] to assist the Central Provident Fund Commissioner in the discharge of his duties. 1 Ins. 6[. 4.(1) The Central Government shall appoint a Central Provident Fund Commissioner who shall be the Chief Executive Officer of the Central Board and shall be subject to the general control and superintendence of that Board. (d) three persons representing the employers elected by the Central Board from amongst the persons referred to in clause (d) of sub- section (1) of Section 5-A. (3) The terms and conditions subject to which a member of the Central Board may be appointed or elected to the Executive Committee and the time. Board of Trustees to be body corporate. 1.e.f.(1) The Central Government may..e. Deputy Provident Fund Commissioners. Appointment of Officers. sec.f. (e) three persons representing the employees elected by the Central Board from amongst the persons referred to in clause (e) of Sub- section (1) of Section 5-A. after consultation with the Government of any State. State Board. 6 Subs.f.e. place and procedure of the meetings of a State Board shall be such as may be provided for in the Scheme.] 1[5B. . 30-11-1963). by Act 28 of 1963. by notification in the Official Gazette.

for “Class I or Class II post” (w. for “Class I or Class II post” (w. sec.e.1988). 6. salary and allowances. 6. by Act 33 of 1988. 6. sec. the Central Board shall have regard to the educational qualifications. with the approval of the State Government concerned. sec. by Act 33 of 1988. 4[(7) (a) The method of recruitment. with the approval of the State Government concerned.. it shall obtain the prior approval of the Central Government.8. (b) In determining the corresponding scales of pay of officers and employees under clause (a). 7 (w.No act done or proceeding taken by the Central Board or the Executive Committee constituted under Section 5-AA or the State Board shall be questioned on the ground merely of the existence of any vacancy in. 4 Subs. sec. discipline and other con-ditions of service of officers and employees of a State Board shall be such as may be specified by that Board. Deputy Provident Fund Commissioner. discipline and other conditions of service of the Central Provident Fund Commissioner. 2 Subs. by Act 33 of 1988. 3[and the Financial Adviser and Chief Accounts Officer] shall be such as may be specified by the Central Government and such salary and allowances shall be paid out of the Fund. for sub-section (7) (w.e.1.1988). (6) The method of recruitment.8. 3 Subs. 1.f.f.] 5[5DD. the Central Board shall refer the matter to the Central Government whose decision thereon shall be final. or any defect in the 1 Subs. by Act 33 of 1988.e. for certain words (w.8. 5 Ins. or (b) if the person to be appointed is at the time of his appointment- (i) a member of the Indian Administrative Service.f. 1. discipline and other conditions of service of the Additional Central Provident Fund Commissioner.f.1988). duties and responsibilities of such officers and employees under the Central Government and in case of any doubt.8.] (8) The method of recruitment.f. . salary and allowances.1988).8. Regional Provident Fund Commissioner.e. method of recruitment. 1952 (4) No appointment to 1[the post of the Central Provident Fund Commissioner or an Additional Central Provident Fund Commissioner or a Financial Adviser and Chief Accounts Officer or any other post under the Central Board carrying a scale of pay equivalent to the scale of pay of any Group `A' or Group `B' post under the Central Government] shall be made except after consultation with the Union Public Service Commission: Provided that no such consultation shall be necessary in regard to any such appointment- (a) for a period not exceeding one year. sec.1.1. 6. by Act 33 of 1988. appoint such staff as it may consider necessary. (5) A State Board may.e.1988). or (ii) in the service of the Central Government or a State Government or the Central Board in a 2[Group `A' or Group `B' post].8 The Employees’ Provident Funds and Sec 5DD Miscellaneous Provisions Act. salary and allowances. Acts and proceeding of the Central Board or its Executive Committee or the State Board not to be invalidated on certain grounds. Assistant Provident Fund Commissioner and other officers and employees of the Central Board shall be such as may be specified by the Central Board in accordance with the rules and orders applicable to the officers and employees of the Central Government drawing corresponding scales of pay: Provided that where the Central Board is of the opinion that it is necessary to make a departure from the said rules or orders in respect of any of the matters aforesaid.

5 (w.1.e.f. sec.1997 12 Subs.” respectively (w. such of its powers and functions under this Act as it may deem necessary for the efficient administration of the Scheme. 2[the 3[Pension] Scheme and the Insurance Scheme. (w. by Act No.f. 22. for certain words (w. sec. 30-11-1963). for “Family Pension” (w.r.e. the Scheme may provide for the rounding off of such fraction to the nearest rupee. may.e.e. sec.e. 5.f.1988). sec. if any. 20.e. 30-11-1963) 10 Subs. 3 Subs. Delegation.e.11. 6 numbered as S. sec. 16. by Act 99 of 1976.1997).- 5[***] The Contribution which shall be paid by the employer to the Fund shall be 6[7[ten per cent]] of the basic wages. subject to the condition that the employer shall not be under an obligation to pay any contribution over and above his contribution payable under this section]: 12[Provided that in its application to any establishment or class of establishments which the Central Government. for the time being payable to each of the employees 9[(Whether employed by him directly or by or through a contractor)].e. 5. the Central Board or the Executive Committee or the State Board. dearness allowance and retaining allowance (if any). by Act 10 of 1998.. for certain words (w. 2.e. s. be an amount exceeding 11[ten per cent] of his basic wages.f.f.10 of 1998. as it may specify. 7 Subs.1. 2 Subs. by notification in the Official Gazette specify. for “sub-section” (w.1988). .e. after making such enquiry as it deems fit.8.f. (1) of s. for “and the Family Pension Scheme” (w. 4. by Act 33 of 1988.e. by Act 25 of 1996. this section shall be subject to the modification that for the words 13[“ten per cent”].8. by Act 33 of 1988. sec. sec. sec.1988). 4 Subs-s. 11 Subs. 1952 constitution of.8. 9.e. for “six and a quarter per cent” (w. sec. 31-12-1960). half of a rupee or quarter of a rupee. 14 Subs.1988).f. 13 Subs. at both the places where they occur the words 14[twelve per cent] shall be substituted]: Provided further that where the amount of any contribution payable under this Act involves a fraction of a rupee. delegate to the Executive Committee or to the Chairman of the Board or to any of its officers and a State Board may delegate to its Chairman or to any of its officers]. by Act 10 of 1998. 16 Subs. 9.f.1. sec. 5 Brackets and figures omitted by Act 28 of 1963 (w. deemed to have come into force from 22.The Central Board may.9. 1 Subs. 9.f. by Act 28 of 1963. 15 Original Explanation re-numbered as Explanation 1 by Act 46 of 1960. for “eight and one third per cent. 4.” and “ten per cent. 1.For the purposes of this 16[section].9.1995). by Act 33 of 1988. for certain words (w. and the employee's contributions shall be equal to the contribution payable by the employer in respect of him and may. sec. 8[dearness allowance and retaining allowance (if any). 30-11-1963). deemed to have come into force from 22. by Act No. by Act 46 of 1960. 9 Ins. 6 by Act 28 of 1963. 6 Subs.e.f.” respectively (w. 22. by Act 28 of 1963.9. 4[6.9..r. by Act 33 of 1988. 2.f.1997 8 Subs. 8.Sec 6 The Employees’ Provident Funds and 9 Miscellaneous Provisions Act. 4 for “and the dearness allowance” (w.1997). for “eight and one third per cent.] Contribution and matters which may be provided for in Schemes.f.8.] 1[5E. 10[if any employee so desires. sec.1.1976). subject to such conditions and limitations. dearness allowance shall be deemed to include also the cash value of any food concession allowed to the employee.31-12-1960).” and “ten per cent.8.r.f. 15[Explanation 1.10 of 1998. as the case may be.

31-12-1960). retiring pension or permanent total disablement pension to the employees of any establishment or class of establishments to which this Act applies. 5.e. from time to time. 23-4-1971). Employees' Pension Scheme. sub- section (3) was ins. the Pension Fund and the beneficiaries under the ceased scheme shall be entitled to draw the benefits.(1) The Central Government may. 4 Subs.- (a) such sums from the employer's contribution under section 6.e. . (4) The Pension Fund shall vest in and be administered by the Central Board in such manner as may be specified in the Pension Scheme. by Act 61 of 1971. 4. of the concerned employees.r. in respect of every employee who is a member of the Pension Scheme. by Act 37 of 1953. 3 Sub-section (2) and (3) omitted by Act 28 of 1963.f..For the purposes of this 2[[section] `retaining allowance' means an allowance payable for the time being to an employee of any factory or other establishment during any period in which the establishment is not working. for a total period of thirty days which may be comprised in one session 1 Ins. framed under sub-section (l) shall be laid. (w. they were entitled to under the ceased scheme. 16-11-1995). of the basic wages. while it is in session. 5. (7) A Pension Fund Scheme. by Act 46 of 1960. 5. (d) such sums as the Central Government may. 18 (w.e. 30-11-1963). for sections 6A and 6B (w. not less than the benefits. the Family Pension Scheme (hereinafter referred to as the ceased scheme) shall cease to operate and all assets of the ceased scheme shall vest in and shall stand transferred to. and (b) widow or widower's pension. Earlier sections 6A and 6B were ins. (6) The Pension Scheme may provide that all or any of its provisions shall take effect either prospectively or retrospectively on such date as may be specified in that behalf in that Scheme. (2) Notwithstanding anything contained in section 6. frame a scheme to be called the Employees' Pension Scheme for the purpose of providing for- (a) superannuation pension. sec.e.10 The Employees’ Provident Funds and Sec 6A Miscellaneous Provisions Act. 2 Subs. by Act 28 of 1963. sec.f. by Act 25 of 1996. (5) Subject to the provisions of this Act. a Pension Fund into which there shall be paid. as soon as may be after framing of the Pension Scheme. there shall be established. 1952 1[Explanation 2. for “sub-section” (w. sec.f. from the Pension Fund. 30-11-1963). by notification in the Official Gazette.f. after due appropriation by Parliament by law in this behalf. dearness allowance and retaining allowance.e. specify.. not exceeding eight and one-third per cent. (c) the net assets of the Employees' Family Pension Fund as on the date of the establishment of the Pension Fund. as may be specified in the Pension Scheme. sec. and all liabilities under the ceased scheme shall be enforceable against. (b) such sums as are payable by the employers of exempted establishments under sub-section (6) of section 17. 5 (w. sec. sec. children pension or orphan pension payable to the beneficiaries of such employees. for retaining his services. the Pension Scheme may provide for all or any of the matters specified in Schedule III.] 3[***] 4[6A. before each House of Parliament.f. if any. (3) On the establishment of the Pension Fund. as soon as may be after it is made.

and if.f. 18 (w. that any such modification or annulment shall be without prejudice to the validity of anything previously done under that scheme.Every scheme framed under Section 5.f. specify. for a total period of thirty days which may be comprised in one session or in two or more successive sessions. 2 and Sch.. determine to meet all the expenses in connection with the administration of the Insurance Scheme other than the expenses towards the cost of any benefits provided by or under that scheme. Explanation. so. 6 (w. the scheme shall thereafter have effect only in such modified form or be of no effect. (2) There shall be established.r. sec.1986). for sections 6A and 6B (w. Employees' Deposit Linked Insurance Scheme. 3[***] (4)(a) The employer shall pay into the Insurance Fund such further sums of money. while it is in session. both Houses agree in making any modification in the scheme or both Houses agree that the scheme should not be made. before the expiry of the session immediately following the session or the successive sessions aforesaid.r.1-8-1976).e. (7) The Insurance Scheme may provide that any of its provisions shall take effect either prospectively or retrospectively on such date as may be specified in this behalf in that Scheme.e. not exceeding one-fourth of the contribution which he is required to make under sub-section (2). 3 Sub-section (3) omitted by Act No. as the Central Government may. as the Central Government may.] 5[6D..25 of 1996. 2 Ins.f. (6) The Insurance Scheme may provide for all or any of the matters specified in Schedule IV.f. sec. as soon as may be after the framing of the Insurance Scheme. by Act 61 of 1971.f. as soon as may be after it is framed. Earlier sections 6A and 6B were ins. 16-11-1995).. by Act 99 of 1976 sec. 21 (w. Section 6-A and Section 6-C shall be laid. 5 Ins. by notification in the Official Gazette. 6 (w. before the expiry of the session immediately following the session or the successive sessions aforesaid. before each House of Parliament.(1) The Central Government may.25 of 1996. and if. 16-11-1995). dearness allowance and retaining allowance (if any) for the time being payable in relation to such employee. (w. however.e.For the purposes of this sub-section. by Act 25 of 1996. by notification in the Official Gazette. frame a scheme to be called the Employees' Deposit-Linked Insurance Scheme for the purpose of providing life insurance benefits to the employees of any establishment or class of establishments to which this Act applies.e. the expressions `dearness allowance' and `retaining allowance' have the same meaning as in Section 6. . from time to time. sec. a Deposit-Linked Insurance Fund into which shall be paid by the employer from time to time in respect of every such employee in relation to whom he is the employer. both Houses agree in making 1 Subs. sec. 23-4-1971). as the case may be.5. Laying of Schemes before Parliament.f. 4 Clause (b) omitted by Act No. 15.e. 16-11-1995). not being more than one per cent of the aggregate of the basic wages. such amount. 4[***] (5) The Insurance Fund shall vest in the Central Board and be administered by it in such manner as may be specified in the Insurance Scheme. by Act 4 of 1986.] 1[***] 2[6C.Sec 6D The Employees’ Provident Funds and 11 Miscellaneous Provisions Act. 5. 1952 or in two or more successive sessions.e. sec.

for trying a suit in respect of the following matters. and any such inquiry shall be deemed to be a judicial proceeding within the meaning of Sections 193 and 228. 6 Subs. or both Houses agree that the scheme should not be framed.. (d) issuing commissions for the examination of witnesses. by Act 28 of 1963. for “Family Pension” (w. the Scheme or the 6[Pension] Scheme or the Insurance Scheme. 4 Ins. 22. by Act 25 of 1996. 2 and Sch.1976). namely- (a) enforcing the attendance of any person or examining him on oath. the notification shall thereafter have effect only in such modified form or be of no effect. decide such dispute.e.11. as the case may be. 3 Subs. before the expiry of the session immediately following the sessions or the successive sessions aforesaid. 16. for “Family Pension” (w. sec. 4.] (2) The Officer conducting the inquiry under sub-section (1) shall. 5 Subs. however.e.f. any Deputy Provident Fund Commissioner. for a total period of thirty days. 1. the Scheme. 7. any Additional Central Provident Fund Commissioner. add to 1[amend or vary. for the purposes of such inquiry.. sec. or the Insurance Scheme as the case may be]. Determination of moneys due from employers. 1 Subs. for sub-section (1) (w. 1908 (5 of 1908). both Houses agree in making any modification in the notification. and for any of the aforesaid purposes may conduct such inquiry as he may deem necessary.f. have the same powers as are vested in a Court under the Code of Civil Procedure.f. 30-11-1963).f.5. 16. sec. or both Houses agree that the notification should not be issued. before each House of Parliament while it is in session. 1952 any modification in the scheme.8.] 4[7A.r. the scheme shall thereafter have effect only in such modified form or be of no effect.1995). by Act 33 of 1988.5[(1) The Central Provident Fund Commissioner. (b) requiring the discovery and production of documents. as soon as may be after it is issued.. that any such modification or annulment shall be without prejudice to the validity of anything previously done under that notification. 3[(2) Every notification issued under Sub-section (1) shall be laid.8. either prospectively or retrospectively. by Act 4 of 1986. sec. of the Indian Penal Code (45 of 1860). . the 2[Pension] Scheme. Modification of Scheme.1988).- (a) in a case where a dispute arises regarding the applicability of this Act to an establishment. and (b) determine the amount due from any employer under any provision of this Act. sec.e.1. for sub-section (2) (w. which may be comprised in one session or in two or more successive sessions. that any such modification or annulment shall be without prejudice to the validity of anything previously done under that scheme. so. 10.e. so. 4. however.1986). by Act 25 of 1996.1995).e. 2 Subs.(1) The Central Government may. as the case may be. 6 (w.12 The Employees’ Provident Funds and Sec 7 Miscellaneous Provisions Act. by notification in the Official Gazette. for “Family Pension” (w. as the case may be.f. and for the purpose of Section 196. any Regional Provident Fund Commissioner or any Assistant Provident Fund Commissioner may by order. by Act 99 of 1976.f. (c) receiving evidence on affidavit.e. 15.11. and if. sec.

f. Explanation.8.- 1 The words “determining the amount due from any employer” omitted by Act 33 of 1988. by Act 33 of 1988.1988).f.8. and who. he shall grant the same: Provided that.(1) Any person aggrieved by an order made under sub-section (1) of section 7A. by Act 33 of 1988.1997). 3 Ins.. for sub-section (4) (w. for “the employer” (w. as the case may be. 11 (w.Where an appeal has been preferred under this Act against an order passed ex-parte and such appeal has been disposed of otherwise than on the ground that the appellant has withdrawn the appeal.1. (5) No order passed under this Section shall be set aside on any application under sub-section (4) unless notice thereof has been served on the opposite party. he may. 2 Subs. (4) Where the officer is of the opinion that the application for review should be granted.1988). 1952 (3) No order 1[***] shall be made under sub-section (1). apply to the officer for setting aside such order and if he satisfies the officer that the show cause notice was not duly served or that he was prevented by any sufficient cause from appearing when the inquiry was held. Review of orders passed under section 7-A. 10 (w.1988).e. sec. by Act 33 of 1988.f. the officer conducting the inquiry may decide the applicability of the Act or determine the amount due from any employer.e.1. (2) Every application for review under sub-section (1) shall be filed in such form and manner and within such time as may be specified in the Scheme. 1.7. 10.8. 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 document or to file any report or return when called upon to do so. sec. the officer shall make an order setting aside his earlier order and shall appoint a date for proceeding with the inquiry: Provided that no such order shall be set aside merely on the ground that there has been an irregularity in the service of the show cause notice if the officer is satisfied that the employer had notice of the date of hearing and had sufficient time to appear before the officer. 4[(4) Where an order under Sub-section (1) is passed against an employer ex- parte.e. 1.1988). 5 Ins. sec.1. by Act 33 of 1988. .e. (w. desires to obtain a review of such order may apply for a review of that order to the officer who passed the order: Provided that such officer may also on his own motion review his order if he is satisfied that it is necessary so to do on any such ground.Sec 7B The Employees’ Provident Funds and 13 Miscellaneous Provisions Act. he shall reject the application. 10.e. sec. (3) Where it appears to the officer receiving an application for review that there is no sufficient ground for a review.f. 3[(3-A) Where the employer.f.8. no application shall lie under this sub-section for setting aside the ex-parte order.]] 5[7B. 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. 4 Subs. unless 2[the employer concerned] is given a reasonable opportunity of representing his case. but from which no appeal has been preferred under this Act. 10. on the basis of the evidence adduced during such inquiry and other documents available on record]. or on account of some mistake or error apparent on the face of the record or for any other sufficient reason. sec. from the discovery of new and important matter or evidence which. within three months from the date of communication of such order.

r. Employees' Provident Funds Appellate Tribunal. (2) A Tribunal shall consist of one person only to be appointed by the Central Government. within a period of five years from the date of communication of the order passed under section 7-A or section 7-B. re-open the case and pass appropriate orders re-determining the amount due from the employer in accordance with the provisions of this Act: Provided that no order re-determining the amount due from the employer shall be passed under this section unless the employer is given a reasonable opportunity of representing his case.(1) The Central Government may. (5) No appeal shall lie against the order of the officer rejecting an application for review..Where an order determining the amount due from an employer under section 7-A or section 7-B has been passed and if the officer who passed the order- (a) has reason to believe that by reason of the omission or failure on the part of the employer to make any document or report available. by Act 10 of 1998 sec. or (ii) a District Judge. (b) has. all material facts necessary for determining the correct amount due from the employer. .e. constitute one or more Appellate Tribunals to be known as the Employees' Provident Fund Appellate Tribunal to exercise the powers and discharge the functions conferred on such Tribunal by this Act and every such Tribunal shall have jurisdiction in respect of establishments situated in such area as may be specified in the notification constituting the Tribunal. 7C. 1952 (a) no such application shall be granted without previous notice to all the parties before him to enable them to appear and be heard in support of the order in respect of which a review is applied for.- (i) a Judge of a High Court.f. fully and truly.9. in consequence of information in his possession.] 7D. 22. or has been or is qualified to be.1997). by notification in the Official Gazette. he may. Determination of escaped amount. for sub-section (3) (w.. any amount so due from such employer for any period has escaped his notice. reason to believe that any amount to be determined under section 7-A or section 7-B has escaped from his determination for any period notwithstanding that there has been no omission or failure as mentioned in clause (a) on the part of the employer. 3.]] 1 Subs. or to disclose. 1[(3) A person shall not be qualified for appointment as a Presiding Officer of a Tribunal (hereinafter referred to as the Presiding Officer) unless he is. but an appeal under this Act shall lie against an order passed under review as if the order passed under review were the original order passed by him under section 7-A. without proof of such allegation.14 The Employees’ Provident Funds and Sec 7C Miscellaneous Provisions Act. and (b) no such application shall be granted on the ground of discovery of new matter or evidence which the applicant alleges was not within his knowledge or could not be produced by him when the order was made.

9.r. may prefer an appeal to a Tribunal against such notification or order.(1) Any person aggrieved by a notification issued by the Central Government. 1952 7E. Resignation. Salary and Allowances and other terms and conditions of service of Presiding Officer. Staff of Tribunal. 4 (w. or section 7-C. sec. 22.. or an order passed by the Central Government or any authority. or section 3. or section 7-B [except an order rejecting an application for review referred to in sub.f. under the proviso to Sub-section (3). Procedure of Tribunals.(1) The Central Government shall determine the nature and categories of the officers and other employees required to assist a Tribunal in the discharge of its functions and provide the Tribunal with such officers and other employees as it may think fit. or section 14-B. by Act No.10 of 1998. within such time and be accompanied by such fees.(1) A Tribunal shall have power to regulate its own procedure in all matters arising out of the exercise of its powers or of the discharge of its functions including the places at which the Tribunal shall have its sittings. 22-9-1997). by notice in writing under his hand addressed to the Central Government. regulate the procedure for the investigation of misbehaviour or incapacity of the Presiding Officer.] 7F..] 2[(2) The Presiding Officer shall not be removed from his office except by an order made by the President on the ground of proved misbehaviour or incapacity after an inquiry made by a Judge of the High Court in which such Presiding Officer had been informed of the charges against him and given a reasonable opportunity of being heard in respect of those charges]..Sec 7J The Employees’ Provident Funds and 15 Miscellaneous Provisions Act.10 of 1998. Appeals to Tribunal.1[(1)] The Presiding Officer may. by rules. 2 Ins..f. or sub-section (1) of section 7-A.1997). (2) The officers and other employees of a Tribunal shall discharge their functions under the general superintendence of the Presiding Officer. continue to hold office until the expiry of three months from the date of receipt of such notice or until a person duly appointed as his successor enters upon his office or until the expiry of his term of office. and the other terms and conditions of service (including pension.] 7G. Term of Office. resign his office: Provided that the Presiding Officer shall..The Presiding Officer of a Tribunal shall hold office for a term of five years from the date on which he enters upon his office or until he attains the age of sixty-two years. as may be prescribed.section(5) thereof].. (3) The Central Government may. 1 Section 7F re-numbered as sub-section (1) thereof by Act No.e. unless he is permitted by the Central Government to relinquish his office sooner. (3) The salaries and allowances and other conditions of service of the officers and other employees of a Tribunal shall be such as may be prescribed. the Presiding Officer shall be such as may be prescribed: Provided that neither the salary and allowances nor the other terms and conditions of service of the Presiding Officer shall be varied to his disadvantage after his appointment. or sub-section (4). sec 4 (w. . whichever is earlier. (2) Every appeal under sub-section (1) shall be filed in such form and manner. of section 1. whichever is the earliest.The salary and allowances payable to.e.] 7J. gratuity and other retirement benefits) of.] 7I.] 7H.

(1) A Tribunal may. Orders of Tribunal.] . on filing appeal.If. at any time within five years from the date of its order.No order of the Central Government appointing any person as the Presiding Officer shall be called in question in any manner. the employer shall not be made under this sub-section. Deposit of amount due. (3) A Tribunal shall send a copy of every order passed under this section to the parties to the appeal. and for the purpose of section 196. to Appoint Presenting Officers. 1973 (2 of 1974). 1952 (2) A Tribunal shall. unless the Tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunity of being heard. for reasons to be recorded in writing. for the purposes of discharging its functions. if necessary: (2) A Tribunal may. modifying or annulling the order appealed against or may refer the case back to the authority which passed such order with such directions as the Tribunal may think fit.16 The Employees’ Provident Funds and Sec 7K Miscellaneous Provisions Act. pass such orders thereon as it thinks fit. the Central Government shall appoint another person in accordance with the provisions of this Act...] 7N. of the Indian Penal Code.No appeal by the employer shall be entertained by a Tribunal unless he has deposited with it seventy-five per cent of the amount due from him as determined by an officer referred to in Section 7-A: Provided that the Tribunal may.(1) A person preferring an appeal to a Tribunal under this Act may either appear in person or take the assistance of a legal practitioner of his choice to present his case before the Tribunal.] 7M. Finality of orders constituting a Tribunal. to fill the vacancy and the proceedings may be continued before a Tribunal from the stage at which the vacancy is filled. waive or reduce the amount to be deposited under this section.] 7K.] 7L... Filling up of vacancies. a vacancy occurs in the office of the Presiding Officer. and no act or proceeding before a Tribunal shall be called in question in any manner on the ground merely of any defect in the constitution of such Tribunal. for any reason. 1860 (45 of 1860) and the Tribunal shall be deemed to be a civil court for all the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure. with a view to rectifying any mistake apparent from the record. for a fresh adjudication or order. Right of Appellant to take assistance of Legal Practitioner and of Government etc. an opportunity of being heard. or otherwise increasing the liability of. confirming.. as the case may be.] 7O. after giving the parties to the appeal. (4) Any order made by a Tribunal finally disposing of an appeal shall not be questioned in any Court of law.. have all the powers which are vested in the officers referred to in section 7-A and any proceeding before the Tribunal shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228. (2) The Central Government or a State Government or any other authority under this Act may authorise one or more legal practitioners or any of its officers to act as presenting officers and every person so authorised may present the case with respect to any appeal before a Tribunal. amend any order passed by it under sub-section (1) and shall make such amendment in the order if the mistake is brought to its notice by the parties to the appeal: Provided that an amendment which has the effect of enhancing the amount due from. after taking additional evidence.

and any charges 12[***] for meeting the cost of administering the Fund paid or payable by an employer in 1 Subs. as the case may be.. .1988). sec. 24 (w. 3.1-8-1976). sec. 8 Added by Act 99 of 1976.f. for section 8. 9 Subs. 7 Subs.(1) 11[The amount of contribution (that is to say the employer's contribution as well as the employee's contribution in pursuance of any Scheme and the employer's contribution in pursuance of the Insurance Scheme)].f. for “a factory”. 4. 16. 13 (w. by Act 28 of 1963.f.1995).] damages recoverable under Section 14B.f.Any amount due- (a) from the employer in relation to 2[an establishment) to which any [Scheme or the Insurance Scheme] applies in respect of any contribution payable to 3[the Fund or.. 8 (w.Sec 8A The Employees’ Provident Funds and 17 Miscellaneous Provisions Act.33 of 1988. 1. by Act 25 of 1996.f. 3.e. 6.8. by Act 28 of 1963.1976). sec. Mode of Recovery of moneys due from employers.8.. 30-11-1963).f. if the amount is in arrear.f. 10[8A.f.7. 25. sec. 2 Subs. for “the Fund” (w.] 1[8.1-8-1976). 6 Subs.All applications which are pending before the Central Government under Section 19-A. before its repeal. 1. 3 Subs. S. Recovery of Moneys by Employers and Contractors. or (b) from the employer in relation to any exempted 6[establishment] in respect of any damages recoverable under section 14B or any charges payable by him to the appropriate Government under any provision of this Act or under any of the conditions specified [under section 17 or in respect of the contribution payable by him towards the 7[Pension] Scheme 8[or the Insurance Scheme] under the said section 17). Interest payable by the employer. sec. by Act 37 of 1953. by Act 99 of 1976 sec.e. by Act 99 of 1976 sec.The employer shall be liable to pay simple interest at the rate of twelve per cent per annum or at such higher rate as may be specified in the Scheme on any amount due from him under this Act from the date on which the amount has become so due till the date of its actual payment: Provided that higher rate of interest specified in the Scheme shall not exceed the lending rate of interest charged by any scheduled bank. 12 The words “on the basis of such contribution” omitted by Act No. sec. for “Family Pension” (w.e..e. shall stand transferred to a Tribunal exercising jurisdiction in respect of establishment in relation to which such applications had been made as if such applications were appeals preferred to the Tribunal. 24.f. 4 Ins. 1952 7P.e. 10 Ins.. Transfer of certain applications to tribunals.11. for “factory”. by Act 94 of 1956. accumulations required to be transferred under sub-section (2) of section 15 4[or under sub-section (5) of section 17] or any charges payable by him under any other provision of this Act or of any provision of the 5[Scheme or the Insurance Scheme]. be recovered 9in the manner specified in Sections 8B to 8G.1990). sec.e.] 7Q. 24..e. 30-11-1963). may. for the words “by the Central Provident Fund Commissioner or such other officer as may be authorised by him. for certain words (w. 7 (w.1-8-1976). 1. 5 Subs.e. in this behalf. by notification in the Official Gazette. by Act 94 of 1956. in the same manner as an arrear of land revenue” (w. by Act 99 of 1976 sec. the Insurance Fund. 11 Subs.e. for “Scheme” (w.

2 Ins.f. on receipt of such certificate. the expressions. . `dearness allowance' and `retaining allowance' shall have the same meanings as in section 6.(1) Where any amount is in arrear under Section 8. dearness allowance and retaining allowance (if any) payable to an employee employed by or through him or otherwise to recover such contribution or charges from such employee.. (c) appointing a receiver for the management of the movable or immovable properties of the establishment or. Recovery Officer to whom certificate is to be forwarded. no contractor shall be entitled to deduct the employer's contribution or the charges referred to in sub- section (1) from the basic wages. sec. 1952 respect of an employee employed by or through a contractor may be recovered by such employer from the contractor. by Act No. 3 Ins.section(1) may be recovered in respect of any employee employed by or through him. either by deduction from any amount payable to the contractor under any contract or as a debt payable by the contractor.] 3[8C.] 2[8B. (2) A contractor from whom the amounts mentioned in sub. (b) arrest of the employer and his detention in prison.1-8-1976). sec. the employer by one or more of the modes mentioned below:- (a) attachment and sale of the movable or immovable property of the establishment or as the case may be.. the employer: Provided that the attachment and sale of any property under this section shall first be effected against the properties of the establishment and where such attachment and sale is insufficient for recovering the whole of the amount of arrears specified in the certificate. 14.18 The Employees’ Provident Funds and Sec 8B Miscellaneous Provisions Act. shall proceed to recover the amount specified therein from the establishment or. by Act No. notwithstanding that proceedings for recovery of the arrears by any other mode have been taken. as the case may be. 25 (w.e. Issue of Certificate to the Recovery Officer. the Recovery Officer may take such proceedings against the property of the employer for recovery of the whole or any part of such arrears. dearness allowance and retaining allowance (if any) payable to such employee.33 of 1988. (3) Notwithstanding any contract to the contrary.-In this section. by Act 99 of 1976 sec. a certificate under his signature specifying the amount of arrears and the Recovery Officer. or 1 Ins. (2) The authorised officer may issue a certificate under sub-section (1). or (b) resides or any movable or immovable property of the establishment or the employer is situate. may recover from such employee the employee's contribution 1[under any Scheme] by deduction from the basic wages. (2) Where an establishment or the employer has property within the jurisdiction of more than one Recovery Officers and the Recovery Officer to whom a certificate is sent by the authorised officer- (a) is not able to recover the entire amount by the sale of the property. as the case may be. 14.(1) The authorised officer may forward the certificate referred to in Section 8-B to the Recovery Officer within whose jurisdiction the employer- (a) carries on his business or profession or within whose jurisdiction the principal place of his establishment is situate. Explanation. the authorised officer may issue. movable or immovable. the employer.33 of 1988. to the Recovery Officer. within his jurisdiction.

.] 1[8D. when the order which was the subject-matter of such appeal or other proceeding has become final and conclusive. Stay of Proceedings under Certificate and amendment or withdrawal thereof. . the authorised officer shall keep the Recovery Officer informed of any amount paid or time granted for payment. as the case may be.33 of 1988. (2) Where a certificate for the recovery of amount has been issued. as a consequence thereof. sec. Validity of certificate and amendment thereof. the authorised officer shall have power to withdraw the certificate or correct any clerical or arithmetical mistake in the certificate by sending an intimation to the Recovery Officer. subsequent to the issue of such certificate.] 3[8F. he may send the certificate or. (4) Where a certificate for the recovery of amount has been issued and subsequently the amount of the outstanding demand is reduced as a result of an appeal or other proceeding under this Act. it is necessary so to do. the authorised officer shall stay the recovery of such part of the amount of the certificate as pertains to the said reduction for the period for which the appeal or other proceeding remains pending.Sec 8F The Employees’ Provident Funds and 19 Miscellaneous Provisions Act. by Act No. 1952 (b) is of the opinion that. the authorised officer may grant time for the payment of the amount.] 2[8E. sec. the Central Provident Fund 1 Ins.(1) Notwithstanding the issue of a certificate to the Recovery Officer under section 8B. amend the certificate or withdraw it.(1) When the authorised officer issues a certificate to a Recovery Officer under Section 8-B.33 of 1988. the demand is reduced but the order is the subject-matter of a further proceeding under this Act. and no objection to the certificate on any other ground shall also be entertained by the Recovery Officer. by Act No.. for the purpose of expediting or securing the recovery of the whole or any part of the amount.33 of 1988. (3) Where the order giving rise to a demand of amount for which a certificate for recovery has been issued has been modified in appeal or other proceeding under this Act. and. 14. by Act No. it shall not be open to the employer to dispute before the Recovery Officer the correctness of the amount. where only a part of the amount is to be recovered. 2 Ins. (3) The authorised officer shall intimate to the Recovery Officer any orders withdrawing or cancelling a certificate or any correction made by him under sub- section (2) or any amendment made under sub-section (4) of Section 8E. 14. the authorised officer shall. (2) Notwithstanding the issue of a certificate to a Recovery Officer. 14.. and thereupon that Recovery Officer shall also proceed to recover the amount due under this section as if the certificate or the copy thereof had been the certificate sent to him by the authorised officer. a copy of the certificate certified in the prescribed manner and specifying the amount to be recovered to the Recovery Officer within whose jurisdiction the establishment or the employer has property or the employer resides. 3 Ins. Other modes of recovery. and thereupon the Recovery Officer shall stay the proceedings until the expiry of the time so granted. sec.(1) Notwithstanding that a certificate has been issued to the Recovery Officer for the recovery of any amount.

or any person who holds or may subsequently hold money for or on account of the employer or. (iv) Save as otherwise provided in this sub-section. but if it is discovered that such a statement was false in any material particular. endorsement or the like being made before payment is made notwithstanding any rule. (ii) A notice under this sub-section may be issued to any person who holds or may subsequently hold any money for or on account of the employer jointly with any other person and for the purposes of this sub-section. or as the case may be. bank or an insurer. by notice in writing. (iii) A copy of the notice shall be forwarded to the employer at his last address known to the Central Provident Fund Commissioner. policy or any other document to be produced for the purpose of any entry. whichever is less. until the contrary is proved. the Central Provident Fund Commissioner or any other officer authorised by the Central Board in this behalf may require such person to deduct from the said amount the arrears due from such employer under this Act and such person shall comply with any such requisition and shall pay the sum so deducted to the credit of the Central Provident Fund Commissioner or the officer so authorised. as the case may be: Provided that nothing in this sub-section shall apply to any part of the amount exempt from attachment in execution of a decree of a civil court under section 60 of the Code of Civil Procedure. the shares of the joint holders in such account shall be presumed. . such person 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 on the date of the notice. it shall not be necessary for any pass book. the establishment to pay to the Central Provident Fund Commissioner either forthwith upon the money becoming due or being held or at or within the time specified in the notice (not being before the money becomes due or is held) so much of the money as is sufficient to pay the amount due from the employer in respect of arrears or the whole of the money when it is equal to or less than that amount. or to the extent of the employer's liability for any sum due under this Act. nothing contained in this sub-section shall be deemed to require such person to pay any such sum or part thereof. as the case may be. in particular. (2) If any amount is due from any person to any employer who is in arrears. every person to whom a notice is issued under this sub-section shall be bound to comply with such notice. at any time or from time to time. deposit receipt. require any person from whom money is due or may become due to the employer or. 1952 Commissioner or any other officer authorised by the Central Board may recover the amount by any one or more of the modes provided in this section. the establishment. (vi) Where a person to whom a notice under this sub-section is sent objects to it by a statement on oath that the sum demanded or any part thereof is not due to the employer or that he does not hold any money for or on account of the employer. (3)(i) The Central Provident Fund Commissioner or any other officer authorised by the Central Board in this behalf may. where any such notice is issued to a post office. as the case may be. 1908 (5 of 1908). (v) Any claim respecting any property in relation to which a notice under this sub-section has been issued arising after the date of the notice shall be void as against any demand contained in the notice. to be equal. as the case may be. then.20 The Employees’ Provident Funds and Sec 8F Miscellaneous Provisions Act. the officer so authorised and in the case of a joint account to all the joint holders at their last addresses known to the Central Provident Fund Commissioner or the officer so authorised. practice or requirement to the contrary. and.

(viii) The Central Provident Fund Commissioner or the officer so authorised shall grant a receipt for any amount paid in compliance with a notice issued under this sub-section. from the establishment by distraint and sale of his or its movable property in the manner laid down in the Third Schedule to the Income-tax Act.Sec 9 The Employees’ Provident Funds and 21 Miscellaneous Provisions Act. as the case may be.The provisions of the Second and Third Schedules to the Income-tax Act. (5) The Central Provident Fund Commissioner or any officer not below the rank of Assistant Provident Fund Commissioner may. shall apply with necessary modifications as if the said provisions and the rules referred to the arrears of the amount mentioned in section 8 of this Act instead of to the income-tax: Provided that any reference in the said provisions and the rules to the “assessee” shall be construed as a reference to an employer as defined in this Act. an amount sufficient to discharge the amount due. in the manner provided in sections 8B to 8E and the notice shall have the same effect as an attachment of a debt by the Recovery Officer in exercise of his powers under section 8B.For the purposes of the Indian Income-tax Act. 1962. sec. (ix) Any person discharging any liability to the employer after the receipt of a notice under this sub-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 employer's liability for any sum due under this Act. 1961 (43 of 1961). 1922 (11 of 1922). amend or revoke any notice issued under this sub-section or extend the time for making any payment in pursuance of such notice. 14. if so authorised by the Central Government by general or special order. 2 Ins. at any time or from time to time. 1961 (43 of 1961) and the Income-tax (Certificate Proceeding) Rules. (4) The Central Provident Fund Commissioner or the officer authorised by the Central Board in this behalf may apply to the court in whose custody there is money belonging to the employer for payment to him of the entire amount of such money. sec.. by Act 37 of 1953. 7 . as in force from time to time.] 1[8G. or if it is more than the amount due.] 1 Ins. recover any arrears of amount due from an employer or.33 of 1988.] 9. (x) If the person to whom a notice under this sub-section is sent fails to make payment in pursuance thereof to the Central Provident Fund Commissioner or the officer so authorised. Fund to be recognised under Act 11 of 1922. and the person so paying shall be fully discharged from his liability to the employer to the extent of the amount so paid. 1952 (vii) The Central Provident Fund Commissioner or the officer so authorised may. whichever is less. Application of certain provisions of Income Tax Act. the Fund shall be deemed to be a recognised provident fund within the meaning of Chapter IX-A of the Act: 2[Provided that nothing contained in the said Chapter shall operate to render ineffective any provision of the Scheme (under which the Fund is established) which is repugnant to any of the provisions of that Chapter or of the rules made thereunder. he shall be deemed to be an employer in default in respect of the amount specified in the notice and further proceedings may be taken against him for the realisation of the amount as if it were an arrear due from him. by Act No.

by Act 99 of 1976 sec.(1) The amount standing to the credit of any member in the Fund 1[or of any exempted employee in a provident fund] shall not in any way be capable of being assigned or charged and shall not be liable to attachment under any decree or order of any Court in respect of any debt or liability incurred by the member 2[or the exempted employee].e. vest in the nominee and shall be free from any debt or other liability incurred by the deceased or the nominee before the death of the member or of the exempted employee. 1952 10.e. (w.f. being a Company. or have any claim on. an order for winding up is made. for “the provident fund” (w. 15 (w. 3 Subs. 1. 6 Subs. and neither the official assignee appointed under the Presidency Towns Insolvency Act.e.9[(1)] 10[Where any employer is adjudicated insolvent or. so far as may be. 1-11-1973).f. 14 Subs. subject to any deduction authorised by the said Scheme or rules. 4. by Act 99 of 1976 sec. by Act 37 of 1953.r. for “Family Pension” (w. sec. 9 Section 11 was re-numbered as sub-section (1) of that section by Act 40 of 1973.22 The Employees’ Provident Funds and Sec 10 Miscellaneous Provisions Act. for certain words. for sub-section (2). 1909 (3 of 1909) nor any receiver appointed under the Provincial Insolvency Act.f.1-8-1976). by Act 37 of 1953.] 11. 27.e. 23-4-1971).f 16-11-1995). 8.1-8-1976). by Act 99 of 1976 sec. any such amount.e. 13 Ins. 11 Subs. by Act 99 of 1976 sec.] 5[(3) The provisions of sub-section (1) and sub-section (2) shall.f. as the case may be. 8. 4.r. 26 (w. . the Insurance Fund].f. by Act 37 of 1953. damages recoverable under section 14B.f. by Act 25 of 1996. sec. 3. 7 Subs. 5 Ins. sec. 16 Subs. 1920 (5 of 1920). by Act 16 of 1971. 4 Added by Act 33 of 1988.e. the amount due- (a) from the employer in relation to 11[an establishment] to which any 12[Scheme or the Insurance Scheme] applies in respect of any contribution payable to the Fund 13[or..e. sec. or (b) from the employer in relation to an exempted 15[establishment] in respect of any contribution to 16[the provident fund or any insurance fund] (in so far as it relates to exempted employees).f.1-8-1976). by Act 94 of 1956.f.1988).f 16-11-1995). for “Scheme” (w. Protection against attachment.. sec. 27. 8. by Act 94 of 1956. sec.1-8-1976). accumulations required to be transferred under sub-section (2) of section 15 or any charges payable by him under any other provision of this Act or of any provision of the 14[Scheme or the Insurance Scheme]. 3 (w.1-8-1976). sec. for “a factory”. shall be entitled to. 3. 8 Ins. 15 Subs. 3[(2) Any amount standing to the credit of a member in the fund or of an exempted employee in a provident fund at the time of his death and payable to his nominee under the Scheme or the rules of the provident fund shall. Priority of payment of contributions over other debts. by Act 25 of 1996.e. sec. sec.e. by Act 37 of 1953.. apply in relation to the 6[Pension] or any other amount payable under the 7[Pension] Scheme 8[and also in relation to any amount payable under the Insurance Scheme] as they apply in relation to any amount payable out of the Fund. for “factory”. 10 Subs.8. 27. for “Family Pension” (w. for “Scheme” (w. 12 Subs. 4[and shall also not be liable to attachment under any decree or order of any Court].e. 1 Ins. 27. 9. 22 (w. sec. 2 Ins. sec. by Act 99 of 1976 sec.

by Act 94 of 1956. .] 8[12. by Act 25 of 1996. by Act 99 of 1976 sec. without payment by the employees of any separate contribution or premium in that behalf]. for certain words (w. by Act 99 of 1976 sec. for “Scheme” (w.1976). by Act 37 of 1953. by reason only of his liability for the payment of any contribution to 11[the Fund or the Insurance Fund] or any charges under this Act or the 12[Scheme or the Insurance Scheme] reduce whether directly or indirectly. 2[any contribution payable by him towards the 3[Pension] Fund under sub-section (6) of section 17. by Act 99 of 1976 sec.. 14 Subs. 5[Explanation. for certain words (w. by notification in the Official Gazette. 28. “insurance fund” means any fund established by an employer under any scheme for providing benefits in the nature of life insurance to employees.1-8-1976).f. (w. etc. 1920 (5 of 1920) or under 4[section 530 of the Companies Act. 7 Subs.f.f 16-11-1995).e. 28. 3.8. be paid in priority to all other debts. 13 Subs. express or implied. for “the provident fund” (w. the amount so due shall be deemed to be the first charge on the assets of the establishment. 1952 under the rules of 1[the provident fund or any insurance fund].e. for “the Fund” (w. 2 Ins. the wages of any employee to whom the 13[Scheme or the Insurance Scheme] applies or the total quantum of benefits in the nature of old age pension.e. 1909 (3 of 1909) or under section 61 of the Provincial Insolvency Act. for “Scheme” (w. 4.e. Inspectors. for “Family Pension” (w. be deemed to be included] among the debts which under section 49 of the Presidency-Towns Insolvency Act.1-8-1976).e. 23-4-1971). 6 Ins. 1.1988).(1) The appropriate Government may. by Act 99 of 1976 sec. 12 Subs.1-8-1976).f. 27 (w. 3. 5 Ins. sec. for “a factory”. for “or provident fund” (w.e. 9 Subs. 3.e. are to be paid in priority to all other debts in the distribution of the property of the insolvent or the assets of the company being wound up. sec. 11 Subs.8. whether linked to their deposits in provident fund or not. for “Scheme” (w.] 13. appoint such persons as it thinks fit to be Inspectors for the 1 Subs.f 1-11-1973). gratuity 14[. by Act 40 of 1973. for section 12. (w. provident fund or life Insurance] to which the employee is entitled under the terms of his employment.f. sec.f.e.e. 28. as the case may be. Employer not to reduce wages. 6[(2) Without prejudice to the provisions of sub-section (1).1-8-1976). sec. sec. by Act 16 of 1971. 4 Subs. by Act 99 of 1976 sec.Sec 13 The Employees’ Provident Funds and 23 Miscellaneous Provisions Act. 1.No employer in relation to 9[an establishment] to which any 10[Scheme or the Insurance Scheme] applies shall. by Act 33 of 1988. and shall. 3 Subs.1-8-1976). sec.e. if any amount is due from an employer 7[whether in respect of the employee's contribution (deducted from the wages of the employee) or the employer's contribution].f 1-11-1973). 16. by Act 99 of 1976 sec.f. sec.1-8-1976). 27. 10 Subs. 8 Subs. notwithstanding anything contained in any other law for the time being in force.f. shall.f.e. by Act 99 of 1976 sec. by Act 40 of 1973.e. 28. 23. 10.In this sub-section and in section 17. 1956 (1 of 1956)].] damages recoverable under section 14B or any charges payable by him to the appropriate Government under any provision of this Act or under any of the conditions specified under section 17.f. 28..r. where the liability therefor has accrued before the order of adjudication or winding up is made.

18 Ins.e. 30-11-1963). 28.1-8-1976). 3.f. 20 Subs. sec.e. 9 Subs.f. if any. for “Scheme” (w.f. 17 Subs. sec. 14 The words “in relation to the Scheme” omitted by Act 37 of 1953.f.e. for “factory”. for “factory”.e. by Act 16 of 1971. 11 Subs. 8 Subs. registers and other documents relating to the employment of persons or the payment of wages in the 17[establishment]. by Act 94 of 1956. by Act 94 of 1956. (c) examine. 3. for “or of any Scheme” (w. sec. the 3[Pension] Scheme or the Insurance Scheme].f. the Scheme] 2[. 3. 30-11-1963).f 16-11-1995). for “Scheme” (w. 5 Subs. by Act 28 of 1963. by Act 28 of 1963. sec. for “a factory”. 9 (w.1-8-1976). sec. for “Scheme” (w. with respect to any matter relevant to any of the purposes aforesaid. for the purpose of inquiring into the correctness of any information furnished in connection with this Act or with any 4[Scheme or the Insurance Scheme] or for the purpose of ascertaining whether any of the provisions of this Act or of any 5[Scheme or the Insurance Scheme] have been complied with 6[in respect of 7[an establishment] to which any 8[Scheme or the Insurance Scheme] applies or for the purpose of ascertaining whether the provisions of this Act or any 9[Scheme or the Insurance Scheme] are applicable to any 10[establishment] to which the 11[Scheme or the Insurance Scheme] has not been applied or for the purpose of determining whether the conditions subject to which exemption was granted under section 17 are being complied with by employer in relation to an exempted 12[establishment]- (a) require an employer 13[or any contractor from whom any amount is recoverable under Sec. sec. 8A] to furnish such information as he may consider necessary 14[***]. by Act 99 of 1976 sec. (b) at any reasonable time 15[and with such assistance. 23-4-1971). by Act 99 of 1976 sec. 3. for “enter” (w. 3. 2 Subs. 7 Subs.e. 16 Subs. 3 Subs. 28. for “Scheme” (w.f. 9 (w.1-8-1976). for “factory”. .e. sec. 9. by Act 94 of 1956. books. for “factory”. by Act 37 of 1953. and may define their jurisdiction. by Act 99 of 1976 sec. 24. for “factory”. 4 Subs. 29. (2) Any Inspector appointed under sub-section (1) may. 6 Ins.1-8-1976).r. by Act 28 of 1963.f. sec. enter and search) any 16[establishment] or any premises connected therewith and require any one found in charge thereof to produce before him for examination any accounts. 11. as he may think fit. 28.24 The Employees’ Provident Funds and Sec 13 Miscellaneous Provisions Act. by Act 94 of 1956. sec.f. 1 Subs. 28. 19 Subs. by Act 94 of 1956. sec. for “Family Pension” (w. 28. 3.e. by Act 94 of 1956. for “factory”.f.1-8-1976). sec. 12 Subs. the employer 18[or any contractor from whom any amount is recoverable under section 8A]. by Act 94 of 1956. by Act 25 of 1996. 13 Ins. for “or the Family Pension Scheme” (w. 11. his agent or servant or any other person found in charge of the 19[establishment] or any premises connected therewith or whom the Inspector has reasonable cause to believe to be or to have been an employee in the 20[establishment].e. 4. 3. sec. by Act 99 of 1976 sec. 30-11-1963). by Act 99 of 1976 sec.e.e. sec. sec.e. 1952 purposes of this Act 1[. 10 Subs.1-8-1976).f. 15 Subs. by Act 99 of 1976 sec. for “Scheme” (w.

] 7[8[(2-B)] The provision of the Code of Criminal Procedure.e.f.f. by Act 33 of 1988. sec. (w.f. 16 Ins. or with fine of five thousand rupees. 9. for “Family Pension” (w.f 16-11-1995). sec. 30-11-1963). as the case may be. 4. 23-4-1971). 17 (w. sec.e.f.r. 25. by Act 25 of 1996.f.e. apply to any search or seizure under sub-section (2) 10[or under sub-section (2A). for “Family Pension” (w.f 16-11-1995). (w. 4 Subs. by Act 16 of 1971. for “or under any Scheme”. by Act 16 of 1971.8.e. by Act 25 of 1996. 1898 (5 of 1898) 9 shall. 6 Subs.e.. sec. by Act 28 of 1963. 18.e. Penalties. 24. by Act 25 of 1996. sec. sec. 24. such book. for the purpose of avoiding any payment to be made by himself under this Act 12[.1-8-1976). by Act 28 of 1963. sec.7-9-1976). or paragraph 38 of the Scheme in so far as it relates to the payment of administrative charges. 7 Ins. 13 Subs.f. shall be 1 Subs.f. or makes default in complying with. 3 Ins.] 16[(1-A) An employer who contravenes. 4. for “Family Pension” (w. sec.33 of 1988. by Act 40 of 1973. for clause (d) (w. for certain words (w. 28.e.e.f 16-11-1995). 11 Sub-section (3) omitted by Act No. the provisions of section 6 or clause (a) of sub.e. 12 Subs. or with both. 2 Subs. clause (b).f 1-11-1973). by Act 99 of 1976 sec.e. by Act 25 of 1996.e. by Act 99 of 1976 sec. for “Family Pension” (w. 9. 10 Ins. or seizure made under the authority of a warrant issued under section 98 of the said Code. or take extracts from.e. so far as may be.e. register or other document maintained in relation to the establishment and. any book.f. 14 Subs. 9 Now the Code of Criminal Procedure. seize with such assistance as he may think fit. 23-4-1971). 24.e. for the purpose of inquiring into the correctness of any information furnished in connection with the 4[Pension] Scheme or for the purpose of ascertaining whether any of the provisions of this Act or of the 5[Pension] Scheme have been complied with in respect of an establishment to which the 6[Pension] Scheme applies. sec.r. the scheme 13[the 14[Pension] Scheme or the Insurance Scheme]] or of enabling any other person to avoid such payment. . sec.r.] 11[***] 14. 1.f 16-11-1995).f. 23-4-1971). 30-11-1963). 8 Sub-section (2A) re-numbered as sub-section (2B) by Act 16 of 1971. sec. where he has reason to believe that any offence under this Act has been committed by an employer. 4.(1) Whoever. 1-8-1988).r. for “or the Family Pension Scheme” (w. 30. 1974 (2 of 1974).section (3) of section 17 in so far as it relates to the payment of inspection charges. (w. (w. by Act 16 of 1971. register or other document or portions thereof as he may consider relevant in respect of that offence.] (e) exercise of such other powers as the 2[Scheme or the Insurance Scheme] may provide. 3[(2-A) Any Inspector appointed under sub-section (1) may. 5 Subs. 4. for “Scheme” (w. sec. 1952 1[(d) make copies of. sec. 15 Subs.Sec 14 The Employees’ Provident Funds and 25 Miscellaneous Provisions Act.] as they apply to any search. 4 (w. exercise all or any of the powers conferred on him under clause (a). clause (c) or clause (d) of sub-section (2).1988). knowingly makes or causes to be made any false statement or false representation shall be punishable with imprisonment for a term which may extend to 15[one year.

1988. by Act 33 of 1988. the 13[Pension] Scheme or the Insurance Scheme] may provide that any person who contravenes. or with fine which may extend to four thousand rupees. 18. 1-8-1988). sec.f 1-11-1973).1995). 3[(b) which shall not be less than six months and a fine of five thousand rupees in any other case:] 4[***] Provided that the Court may. 1-8-1988). 9 Subs. by Act 33 of 1988.e.f.e. 18.e.e. or makes default in complying with. or makes default in complying with.e. but- (a) which shall not be less than 2[one year and a fine of ten thousand rupees] in case of default in payment of the employees' contributions which has been deducted by the employer from the employees' wages. 12[. 30. sec. 2 Subs. 16 Subs.) 1.f. the provisions of section 6C. by Act 37 of 1953. sec. or clause (a) of sub-section (3A) of section 17 in so far as it relates to the payment of inspection charges.33 of 1988 (w. 1.) 1. impose a sentence of imprisonment for a lesser term 10[***]. but which shall not be less than one month and shall also be liable to fine which may extend to five thousand rupees]. 10 The words “or of fine only in lieu of imprisonment” omitted by Act 33 of 1988. for “six months” (w.] 15[(2-A) 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.1. sec. 5 The words “or of fine only in lieu of imprisonment” omitted by Act 33 of 1988.. 1. 19. shall be punishable with imprisonment for a term which may extend to 7[one year] but which shall not be less than 8[six months] and shall also be liable to fine which may extend to 9[five thousand rupees]: Provided that the Court may.f. sec.f. 4 (w. by Act 33 of 1988. 16. 7.1988). 18.f. be punishable with imprisonment which may extend to 16[six months. by Act 33 of 1988.] 17[***] 1 Subs. sec.e.8. 18. by Act 25 of 1996.f. for certain words (w. by Act 33 of 1988.e. by Act No. 7 Subs.] 6[(1-B) An employer who contravenes. 4.e. sec. 6 Ins. sec. sec.e. sec. (2) 11[Subject to the provisions of this Act. 1-8-1988).f.f. or with both. for “the Scheme” (w. 18 (w. 13 Subs. impose a sentence of imprisonment for a lesser term 5[***].f. (w. 18.8. the Scheme].1988).e.r. by Act 40 of 1973. for any adequate and special reasons to be recorded in the judgment. for clause (b) (w. for “two thousand rupees (w. 18. for “Family Pension” (w. for “or the Family Pension Scheme” (w. 4 Certain words omitted by Act 33 of 1988. 3 Subs. 14 Subs. sec.f. by Act 33 of 1988.e.8. 18. 1-8-1988).7-9-1976).8.e. 30 (w.f.f.1976). for “three months” (w. (w. 12.26 The Employees’ Provident Funds and Sec 14 Miscellaneous Provisions Act.11.e.1988 8 Subs. for “six months” (w.f. 18. 4.f 1-11-1973). 17 Sub-section (3) omitted by Act 40 of 1973.. by Act 99 of 1976 sec. sec. 12 Subs. 1-8-1988).f. by Act 99 of 1976 sec. 1-8-1988).9. if no other penalty is elsewhere provided by or under this Act for such contravention or non-compliance. sec.e. sec.1988. 1952 punishable with imprisonment for a term which may extend to 1[three years]. .e.e. for any adequate and special reasons to be recorded in the judgment. any of the provisions thereof shall be punishable with imprisonment for a term which may extend to 14[one year. 11 Subs. for “one month” (w. by Act 33 of 1988. 15 Ins.8.

8[14AA.. 9 Subs. 10 Subs.1976). for “Family Pension” (w. every person. who at the time the offence was committed was in charge of. or is attributable to. for “the Family Pension Scheme” (w. the 4[Pension] Scheme or the Insurance Scheme] is a company. 1898 (5 of 1898) an offence relating to default in payment of contribution by the employer punishable under this Act shall be cognizable. 1. sec. except on a report in writing of the facts constituting such offence made with the previous sanction of the Central 1 Ins. the Scheme or 6[.1976).f. for “or the Scheme made thereunder”. 7. by Act 16 of 1971. Offences by Companies. manager. sec.e. sec. (2) Notwithstanding anything contained in sub-section (1).33 of 1988.9.e. by Act 25 of 1996. by Act 99 of 1976. 26. and was responsible to. by Act 16 of 1971.f 16-11-1995). 14AC. the Scheme or 3[. 6 Subs. sec.1976).f. secretary or other officer of the company. 31. Certain offences to be cognizable.f 16-11-1995). Cognizance and trial of offences. 26.. 11 Subs.e. sec.f. 13.e. sec. sec. as well as the company.1976).e. by Act No. for “Family Pension” (w..- (a) “company” means any body corporate and includes a firm and other association of individuals. 31. and shall also be liable to a fine of twenty five thousand rupees]. 14AB. the company for the conduct of the business of the Company. 5 Subs. . and (b) “director” in relation to a firm.r.f.(1) No court shall take cognizance of any offence punishable under this Act.For the purposes of this section.(1) If the person committing an offence under this Act. Enhanced punishment in certain cases after previous conviction. 4. 4. 5[. shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: Provided that nothing contained in this sub-section shall render any such person liable to any punishment.Whoever. for “Family Pension” (w. 7. the Scheme or 9[the 10[Pension] Scheme or the Insurance Scheme].Sec 14AC The Employees’ Provident Funds and 27 Miscellaneous Provisions Act. sec. for “or the Scheme made thereunder”. by Act 37 of 1953. 2[. for “the Family Pension Scheme” (w. for “Family Pension” (w. commits the same offence shall be subject for every such subsequent offence to imprisonment for a term which may extend to 11[five years. by Act 25 of 1996.Notwithstanding anything contained in the Code of Criminal Procedure. by Act 25 of 1996.f. 5. any director or manager. if he proves that the offence was committed without his knowledge or that he exercised all due deligence to prevent the commission of such offence.e. Explanation. sec. where an offence under this Act. having been convicted by a court of an offence punishable under this Act. sec. by Act 40 of 1973. 12 Subs. any neglect on the part of.1988). 2 Subs.r. 19. by Act 25 of 1996.8. 13 Subs. 4. by Act 99 of 1976. 3 Subs. for certain words (w.9. sec.9. 4 Subs. but which shall not be less than two years. 1952 1[14A.. sec.r.e.r.9. 4.f 16-11-1995). sec. such director. 7. 31. means a partner in the firm. 31. the Scheme or 12[the 13[Pension] Scheme or the Insurance Scheme]. 7 Subs. 8 Ins.f 16-11-1995). for “the Family Pension Scheme” (w. for “the Family Pension Scheme” (w. secretary or other officer shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. by Act 99 of 1976.e.. 7. the 7[Pension] Scheme or the Insurance Scheme]] has been committed by a company and it is proved that the offence has been committed with the consent or connivance of. by Act 99 of 1976.e.

20 (to be notified).f. for “Family Pension” (w.1-8-1976). sec. Power to recover damages. by Act 40 of 1973. sec. by Act 33 of 1988. for “Family Pension” (w. 1-11-1973). 6. 14 Subs.e.e. as may be specified in the Scheme” shall stand subs.e. 7. the court may. for “any Scheme” (w. (1 of 1986) subject to such terms and condition as may be specified in the Scheme]. sec. by Act 28 of 1963.f. by Act 99 of 1976 sec. 8 Subs. 32.e.1976). (w. for “Family Pension” (w. by notification in the Official Gazette.f 16-11-1995).r.] 10[Provided that before levying and recovering such damages. sec.e. sec.r. sec. not exceeding the amount of arrears. 33. 10 (w. by Act 99 of 1976. by Act 99 of 1976.e. for “the Family Pension Scheme” (w. 1985. by order in writing require him within a period specified in the order (which the court may. 31. by Act 99 of 1976.e.f.e. by notification in the Official Gazette. 30-11-1963).. by Act 40 of 1973. 3 Ins. by an Inspector appointed under section 13.9.e. in addition to awarding any punishment. sec. in this behalf. sec. 3[14B. for “the Family Pension Scheme” (w. sec. (2) No court inferior to that of a Presidency Magistrate or a Magistrate of the first class shall try any offence under this Act or the Scheme or 1[the 2[Pension] Scheme or the Insurance Scheme]. (w. sec. from time to time. 6 Ins. 1-11-1973). for “the appropriate Government” (w.the 14[Pension] Fund or the Insurance Fund] or in the transfer of accumulations required to be transferred by him under sub-section (2) of section 15 or sub. sec. 11 Ins. by Act No. 13[.9. 7. 5 Subs. by Act 37 of 1953. 12[14C. 7 Subs. 9 The words “from the employer by way by way of penalty such damages.f. the 5[Pension] Fund or the Insurance Fund] or in the transfer of accumulations required to be transferred by him under sub-section (2) of section 15 6[or sub-section (5) of section 17] or in the payment of any charges payable under any other provision of this Act or of 7[any Scheme or Insurance Scheme] or under any of the conditions specified under section 17.(1) Where an employer is convicted of an offence of making default in the payment of any contribution to the Fund.section (5) of section 17. in this behalf] may recover 9[from the employer by way of penalty such damages. by Act 40 of 1973. 2 Subs. 4. 1-11-1973). not exceeding the amount of arrears. 8[the Central Provident Fund Commissioner or such other officer as may be authorised by the Central Government.1976). extend). as may be specified in the scheme]. the employer shall be given a reasonable opportunity of being heard:] 11[Provided further that the Central Board may reduce or waive the damages levied under this section in relation to an establishment which is a sick industrial company and in respect of which a scheme for rehabilitation has been sanctioned by the Board for Industrial and Financial Reconstruction established under section 4 of the Sick Industrial Companies (Special Provisions) Act.33 of 1988.f 16-11-1995).r.f. by Act 25 of 1996. 4. 13.9.28 The Employees’ Provident Funds and Sec 14B Miscellaneous Provisions Act. 1952 Provident Fund Commissioner or such other officer as may be authorised by the Central Government. Power of Court to make orders. 12 Ins. by Act 25 of 1996. to pay the amount of contribution or transfer the 1 Subs.. 31. 7. 20 (to be notified). 13 Subs. 4. sec.f 16-11-1995). 10 Ins. if it thinks fit and on application in that behalf.f. by Act 25 of 1996. for “or the Family Pension Scheme” (w.Where an employer makes default in the payment of any contribution to the Fund 4[.f. .e. 4 Subs. 6.1976). sec.e.f. 7.

allowed by the court. 2 Subs. continue to be entitled to the benefits accruing to him under the provident fund. contained in the Scheme. 5 Subs. Special provisions relating to existing provident funds. Formerly section 16 was renumbered as sub-section (1) of that section by Act 37 of 1953. sec. sec. 14. (2) Where an order is made under sub-section (1). for sub-section (1) (w. 21.3. by Act 94 of 1956. be transferred to the fund established under the Scheme. 1952 accumulations. sec. but if. for clause (b) (w. 1. . (2) 4[On the application of any Scheme to 5[an establishment]. 3 Subs. the employer shall be deemed to have committed a further offence and shall be punished with imprisonment in respect thereof under section 14 and shall also be liable to pay fine which may extend to one hundred rupees for every day after such expiry on which the order has not been complied with.3. or 1 Subs. by Act 46 of 1960. Act not to apply to certain establishments. notwithstanding anything to the contrary contained in any law for the time being in force or in any deed or other instrument establishing the provident fund but subject to the provisions. 4 Subs.e. the order of the Court has not been fully complied with.8. sec. as the case may be. the employer shall not be liable under this Act in respect of the continuation of the offence during the period or extended period. 5. standing to the credit of the employees who become members of the Fund established under the Scheme] shall. if any. the accumulations in any provident fund of the 6[establishment].] 15. or under any other law for the time being in force in any State relating to co-operative societies.e. employing less than fifty persons and working without the aid of power. 6 Subs. for certain words. sec. sec. 31-12-1960). or 8[(b) to any other establishment belonging to or under the control of the Central Government or a State Government and whose employees are entitled to the benefit of contributory provident fund or old age pension in accordance with any Scheme or rule framed by the Central Government or the State Government governing such benefits.Sec 16 The Employees’ Provident Funds and 29 Miscellaneous Provisions Act. 1912 (2 of 1912).. for “a factory”. 15. if any. sec. 16. and the provident fund shall continue to be maintained in the same manner and subject to the same conditions as it would have been if this Act had not been passed. by Act 94 of 1956. by Act 37 of 1953. for “factory”. 14. sec. pending the application of a Scheme] to the 3[establishment] in which he is employed. on the expiry of such period or extended period. for certain words. by Act 94 of 1956. as the case may be. by Act 94 of 1956.-7[(1) This Act shall not apply- (a) to any establishment registered under the Co-operative Societies Act.3.f. 7 Subs.f. 8 Subs. every employee who is a subscriber to any provident fund of 2[an establishment] to which this Act applies shall. for “a factory”. by Act 37 of 1953.3. by Act 33 of 1988. in respect of which the offence was committed.(1) 1[Subject to the provisions of section 17.1988). sec. and shall be credited to the accounts of the employees entitled thereto in the Fund. for “factory”.

subject to such terms and conditions as may be specified in the Scheme: Provided that no authorisation shall be made under this sub-section if the employer of such establishment had committed any default in the payment of provident fund contribution or had committed any other offence under this Act during the three years immediately preceding the date of such authorisation.(1) The Central Government may. 6 Subs.1-10-1988). 15. as may be specified in the notification.e.. 16. sec. 1[***] 2[***] 3[(2) If the Central Government is of opinion that having regard to the financial position of any class of 4[establishment] or other circumstances of the case. the Central Government shall give the employer a reasonable opportunity of being heard]. Power to exempt. for “factories”.f. submit such return. sec. for “factories”.] that class of 6[establishments] from the operation of this Act for such period as may be specified in the notification. 3. by Act 33 of 1988.f. by an order in writing. by Act 37 of 1953.e. 1-8-1988). 22. the employer in relation to such establishment shall maintain such account. 5 (w. sec. by notification in the Official Gazette. 5 (w. 23. (2) Where an establishment is authorised to maintain a provident fund account under sub-section (1). sec.e. authorise the employer. to maintain a provident fund account in relation to the establishment. by Act 37 of 1953. sec. sec.r. by notification in the Official Gazette. 5 Ins. Authorising certain employers to maintain provident fund accounts. 22-9-1997) 2 Clause (d) and Explanation omitted by Act No. sec. exempt 5[whether prospectively or retrospectively. and subject to such conditions as may be specified in the notification.. provide for such facilities for inspection. 21 (w. as may be specified in the Scheme.e. for section 17. 9[exempt. pay such administrative charges. 9 Subs.r. it is necessary or expedient so to do.f. Provincial or State Act and whose employees are entitled to the benefits of contributory provident fund or old age pension in accordance with any scheme or rule framed under that Act governing such benefits. and subject to such conditions. sec. it may.] 7[16A. 22-9-1997). 4 Subs. (3) Any authorisation made under this section may be cancelled by the Central Government by order in writing if the employer fails to comply with any of the terms and conditions of the authorisation or where he commits any offence under any provision of this Act: Provided that before cancelling the authorisation.f. 8[17. (to be notified). 1952 (c) to any other establishment set up under any Central. by Act 94 of 1956. from the operation] of all or any of the provisions of any Scheme - 1 The word “or” omitted by Act 10 of 1998. 8 Subs. whether prospectively or retrospectively. by Act 33 of 1988. deposit the contribution in such manner. by Act 33 of 1988.(1) The appropriate Government may. and abide by such other terms and conditions. 7 Ins. sec. .10 of 1998. on an application made to it in this behalf by the employer and the majority of employees in relation to an establishment employing one hundred or more persons. 3.30 The Employees’ Provident Funds and Sec 16A Miscellaneous Provisions Act. by Act 94 of 1956. for “exempt from the operation” (w. 3 Ins.

he shall be punishable under section 14 as if the said establishment had not been exempted under the said clause (a).e. 3. by Act 94 of 1956.f. . for “factory”. 23. for sub-section (1A) (w. 8[(1-A) Where an exemption has been granted to an establishment under clause (a) of sub-section (1). 8 and 14B shall. 3 Subs. 3. 2 Subs. sec. by Act 94 of 1956.f. sec. separately or jointly.1-10-1988). sec. sec. 8 Subs.Sec 17 The Employees’ Provident Funds and 31 Miscellaneous Provisions Act. sec. (c) the terms and conditions of service of members of the Board of Trustees shall be such as may be specified in the Scheme: (d) the Board of Trustees constituted under clause (b) shall- (i) maintain detailed accounts to show the contributions credited. the rules of its provident fund with respect to the rates of contribution are not less favourable than those specified in section 6 and the employees are also in enjoyment of other provident fund benefits which on the whole are not less favourable to the employees than the benefits. 11 (w.- (a) the provisions of sections 6. 3.e. 3. or (b) any 3[establishment] if the employees of such 4[establishment] are in enjoyment of benefits in the nature of provident fund. for “factory”.f. 6[***] 7[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 within such time limit as may be specified in the Scheme]. for “factory”. pension or gratuity and the appropriate government is of opinion that such benefits. 1 Subs. or makes default in complying with any of the said provisions or conditions or any other provisions of this Act. 1952 (a) any 1[establishment] to which this Act applies if. provided under this Act or any Scheme in relation to the employees in any other 2[establishment] of a similar character. for “factory”. sec. (ii) submit such returns to the Regional Provident Fund Commissioner or any other officer as the Central Government may direct from time to time. 23 (w. (b) the employer shall establish a Board of Trustees for the administration of the provident fund consisting of such number of members as may be specified in the Scheme. sec. 3. 30-11-1963).e. so far as may be. withdrawals made and interest accrued in respect of each employee. by Act 94 of 1956. by Act 94 of 1956. 6 Explanation omitted by Act 28 of 1963. 7 Added by Act 33 of 1988. are on the whole not less favourable to such employees than the benefits provided under this Act or any Scheme in relation to employees in any other 5[establishment] of a similar character. 4 Subs. for “factory”. in the opinion of the appropriate Government. by Act 33 of 1988. apply to the employer of the exempted establishment in addition to such other conditions as may be specified in the notification granting such exemption. by Act 94 of 1956. and where such employer contravenes.7. 5 Subs. 1-10-1988). sec.

by Act 25 of 1996. 11.section (2A) of Section 14 and shall be punishable with the penalties provided in that sub-section. by notification in the Official Gazette.33 of 1988 sec. if requested so to do by the employer. . whether linked to their deposits in provident fund or not. 3 Ins.f. 30-11-1963).f. for certain words (w.f. 3[(2-A) 4[The Central Provident Fund Commissioner may. (1B) Where the Board of Trustees established under clause (b) of sub-section (1A) contravenes. 1[(1C) The appropriate Government may. the Trustees of the said Board shall be deemed to have committed an offence under sub. if such person or class of persons is entitled to benefits in the nature of provident fund. 23. exempt any establishment or class of establishments from the operation of the Pension Scheme. any establishment from the operation of all or any of the provisions of the Insurance Scheme. or makes default in complying with. by Act 99 of 1976 sec. separately or jointly. where necessary. and subject to the condition on the pattern of investment of pension fund and such other conditions as may be specified therein. by notification in the Official Gazette. (iv) transfer. sec.e. sec. are on the whole not less favourable than the benefits provided under this Act or the Scheme: 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 continue to be entitled to such benefits. where the pensionary benefits are at par or more favourable than the Pension Scheme under this Act]. gratuity or old age pension and such benefits. and (v) perform such other duties as may be specified in the Scheme. 34 (w. (2) Any Scheme may make provision for exemption of any person or class of persons employed in any 2[establishment] to which the Scheme applies from the operation of all or any of the provisions of the Scheme. 1952 (iii) invest the provident fund monies in accordance with the directions issued by the Central Government from time to time.e. if the employees of such establishment or class of establishments are either members of any other pension scheme or propose to be members of such pension scheme. (2-B) Without prejudice to the provisions of sub-section (2A). by Act 28 of 1963. in enjoyment of benefits in the nature of life insurance. for sub-section (3) (w. sec. the provident fund account of any employee. if he is satisfied] that the employees of such establishment are.] 5[(3) Where in respect of any person or class of persons employed in an establishment an exemption is granted under this section from the operation of 1 Subs.f. and such benefits are more favourable to such employees than the benefits admissible under the Insurance Scheme. by Act . the Insurance Scheme may provide for the exemption of any person or class of persons employed in any establishment and covered by that scheme from the operation of all or any of the provisions thereof.32 The Employees’ Provident Funds and Sec 17 Miscellaneous Provisions Act. 1-10-1988). 5 Subs. by Act 94 of 1956.1-8-1976). 2 Subs. exempt whether prospectively or retrospectively.e. if the benefits in the nature of life insurance admissible to such person or class of persons are more favourable than the benefits provided under the Insurance Scheme. for “factory”. 3.r. without making any separate contribution or payment of premium.e. 7 (w. and subject to such conditions as may be specified in the notification. 16-11-1995). any provisions of clause (d) of that sub-section. 4 Subs.

f. submit such returns.- (a) in the case of an exemption granted under sub-section (1). the amount of accumulations to the credit of that person in the provident fund of the establishment left by him to the credit of that person's account in the provident fund of the establishment in which he is re- employed or.Sec 17 The Employees’ Provident Funds and 33 Miscellaneous Provisions Act. in relation to the benefits in the nature of life insurance. 5[***] 1 Ins. the employer in relation to such establishment- (a) shall. at any time after the exemption. without the leave of the Central Government. by Act No. (b) shall not. where any such person leaves his employment and obtains re-employment in another establishment to which this Act applies.e. in the Fund established under the Scheme applicable to the establishment.] 1[(3-A) Where. reduce the total quantum of benefits in the nature of life insurance to which any such person or class of persons was entitled immediately before the date of the exemption. reduce the total quantum of benefits in the nature of pension. in respect of any person or class of persons employed in any establishment. as the case may be. and (c) shall. an exemption is granted under sub. sec. 2 The word “and” omitted by Act No. (b) shall not. maintain such accounts. as the Central Government may direct. 5 The word “and” omitted by Act 16 of 1971.33 of 1988.1988). to which any such person or class of persons are entitled.e. with any of the conditions imposed under that sub-section 4[or Sub- section (1A)] or with any of the provisions of sub-section (3).1-8-1976).10. transfer within such time as may be specified in this behalf by the Central Government. make such investment. 23 (w.f. sec. or to the person or class of persons as such). or any insurance fund.e. 23 (w. submit such returns. provide for such facilities for inspection and pay such inspection charges.10. 1. 1952 all or any of the provisions of any Scheme (whether such exemption has been granted to the establishment wherein such person or class of persons is employed.e. 2[***] (c) 3[***] (4) Any exemption granted under this section may be cancelled by the authority which granted it. make such investments. by order in writing.10.f.1988). at any time after the exemption without the leave of the Central Government. pension and gratuity to which any such person or class of persons is entitled. if an employer fails to comply.f. as the Central Government may direct. 27 (w. 3 Clause (c) omitted by Act No. 1. sec.e. 34 (w. 23 (w. provide for such facilities for inspection and pay such inspection charges.33 of 1988. .33 of 1988.section (2A) or sub-section (2B) from the operation of all or any of the provisions of the Insurance Scheme (whether such exemption is granted to the establishment wherein such person or class of persons is employed or to the person or class of persons as such). sec. 1.f. 23-4-1971).1988). 4 Ins. gratuity or provident fund to which any such person or class of persons was entitled at the time of the exemption. in relation to the provident fund. by Act 99 of 1976 sec. maintain such accounts. the employer in relation to such establishment- (a) shall.

18 The words “as well as the employees contribution” omitted by Act 25 of 1996. 1.e. 4[(c) in the case of an exemption granted under sub-section (2A).e. Sub-section (2). 34.e. by Act No. 1952 1[(aa) in the case of an exemption granted under sub-section 2[(1C)] with any of the conditions imposed under that sub-section.f. with any of the conditions imposed under that sub-section or with any of the provisions of sub-section (3A). sec. 13 Subs. sec. 4 Ins.f. sec. by Act 25 of 1996.e.e. 12 (w.10.e. by Act No. 27 (w.e. 6 Subs. sec.r.e. (6) Subject to the provisions of sub-section 15[(1C)].11.1-8-1971).1995). 16.1988). 11 (w. sec. in the provident fund 8[. sub-section (2A) or sub-section (2B)] is cancelled.f. 3 Subs. 4. 30-11-1963). sec. 12 Ins. 16.e. 16. 4.f. 1.f. for “Family Pension” (w. by Act 28 of 1963.e.e. by Act 99 of 1976.11.10. (w.1988). sec.1995). 23. by Act 99 of 1976. by Act 25 of 1996. with any of the provisions of sub-section (3A).1988. 16.] 20[17A. 4. 23-4-1971).1995). 23 for “(1A)” (w.e. with any of the provisions of sub-section (3).11. 7.33 of 1988. by Act 25 of 1996.f. 16 Subs.. shall. for sub-section (5) (w.r. sec. sec. pay to the 17[Pension] Fund such portion of the employer's contribution 18[***] to its provident fund within such time and in such manner as may be specified in the 19[Pension] Scheme.1988). sec. 16.e.r. sec. 19 Subs. for “Family Pension” (w. for certain words (w. for “Family Pension” (w.r.r. sec.f. 17 Subs. by Act 99 of 1976. for “Family Pension” (w. for “Family Pension” (w. by Act 99 of 1976. by Act 16 of 1971. (w. the employer of an exempted establishment or of an exempted employee of an establishment to which the provisions of the 16[Pension] Scheme apply. sec.1995).f.f.f.11. by Act 25 of 1996.(1) Where an employee employed in an establishment to which this Act applies leaves his employment and obtains re- employment in another establishment to which this Act does not apply.1-8-1971). 23 for “(1A)” (w. for certain words (w. and] 3[(b) in the case of an exemption granted under sub-section (2). 23-4-1971).11. sub-section 6[(1- C)]. 34. (w. 1.f. 9 Subs. as the case may be. for “Family Pension” (w.f. by Act 16 of 1971. 7[. .1-8-1971).f. by Act 33 of 1988.1-8-1976). 5 Subs.f. 27.10. 30-11-1963). the 9[Pension] Fund or the Insurance Fund] of the establishment in which he is employed10[together with any amount forfeited from the employer's share of contribution to the credit of the employee who leaves the employment before the completion of the full period of service] shall be transferred within such time and in such manner as may be specified in the Scheme or the 11[Pension] Scheme 12[or the Insurance Scheme] to the Credit of his account in the Fund or the 13[Pension] Fund 14[or the Insurance Fund].10.f. 20 Ins. 34. (d) in the case of an exemption granted under sub-section (2B).] 5[(5) Where any exemption granted under sub-section (1).1995).e.e.1995). 11 Subs. 15 Subs.f.1995). for “(1A)” (w. 34. by Act 99 of 1976. 7 Sub. 4.33 of 1988 (w. 4. (w. 16.11.11.r. by Act 28 of 1963. 2 Subs. sec.e. the amount of accumulations to the credit of every employee to whom such exemption applied.e. by Act 25 of 1996. Transfer of accounts.f.e. s.34 The Employees’ Provident Funds and Sec 17A Miscellaneous Provisions Act. sec. 4.e.f. by Act 33 of 1988. by Act 25 of 1996.1-8-1971).r. sec. notwithstanding any exemption granted under sub-section (1) or sub-section (2). sec.e. sec. 34. the 1 Ins. 8 Sub.f) 1. 16.f. 14 Ins. 10 Subs.

by Act 25 of 1996. sec. prosecution or other legal proceeding shall lie against the Central Government. the authorities referred to in Section 7-A and every Inspector shall be deemed to be public servants within the meaning of Section 21 of the Indian Penal Code (45 of 1860)]. .e.16-11-1995). as the case may be.r. 7[19.f. 8 Subs. if the employee so desires and the rules in relation to that provident fund permit such transfer.-The provisions of this Act shall have effect notwithstanding anything inconsistent therewith contained in the Life Insurance Corporation Act. as the case may be. 18A.Sec 19 The Employees’ Provident Funds and 35 Miscellaneous Provisions Act. 1956 (31 of 1956).33 of 1988 sec.. by Act 99 of 1976 sec. by Act 16 of 1971 sec. in relation to 1 Ins.] 5[18.. an Inspector or any other person for anything which is in good faith done or intended to be done in pursuance of this Act. 9[the. 35. 1. a State Government. Delegation of powers. the 6[Pension] scheme or the Insurance scheme. for “Family Pension” (w.e. sec. Liability in case of transfer of establishment.f.e. lease or licence or in any other manner whatsoever.f 1-8-1976). any authority referred to in section 7-A. for section 19...] 2[17B. in the provident fund of the establishment in which he is re-employed.16-11-1995). in respect of the period up to the date of such transfer: Provided that the liability of the transferee shall be limited to the value of the assets obtained by him by such transfer. the amount of accumulations to the credit of such employee in the provident fund of the establishment left by him may.e. (2) Where an employee employed in an establishment to which this Act does not apply leaves his employment and obtains re-employment in another establishment to which this Act applies. 29.The Presiding Officer of a Tribunal. sec.Where an employer. 1952 amount of accumulations to the credit of such employee in the Fund.f. 4 Subs. 31. by Act 37 of 1953.] 1[17AA. for “or any Scheme”. 9 Subs.f. 17. by Act 99 of 1976. 5 Subs.8. the Presiding Officer of a Tribunal. be transferred to the credit of his account in the Fund or. Protection of action taken in good faith. by Act 25 of 1996. by Act 99 of 1976. by Act 99 of 1976 (w. in the provident fund of the establishment left by him shall be transferred.1988). sec. or as the case may be. for “the Family Pension Scheme” (w.The appropriate Government may direct that any power or authority or jurisdiction exercisable by it under this Act 8[. its officers and other employees.f. 4. Presiding Officer and other officers to be public servants.the Scheme. for “or the Family Scheme”. 4. sec. by Act . 2 Ins. 6 Subs. the employer and the person to whom the establishment is so transferred shall jointly and severally be liable to pay the contribution and other sums due from the employer under any provision of this Act or the Scheme or 3[the 4[Pension] Scheme or the Insurance Scheme]. to the credit of his account in the provident fund of the establishment in which he is re-employed. in relation to an establishment. for “section 18” (w.r.e. gift..e.1-8-1976). 3 Subs. Act to have effect notwithstanding anything contained in Act 31 of 1956. 1[Pension] Scheme or the Insurance Scheme]] shall. 24. 37. if the employee so desires and the rules in relation to such provident fund permit. within such time as may be specified by the Central Government in this behalf. transfers that establishment in whole or in part. for “Family Pension” (w. 7 Subs.No suit. (w. by sale.1-8-1976). the Scheme.

36 The Employees’ Provident Funds and Sec 19A
Miscellaneous Provisions Act, 1952

such matters and subject to such conditions, if any, as may be specified in the
direction, be exercisable also -
(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 subordinate to the State Government, as may be
specified in the notification; and
(b) where the appropriate Government is a State Government, by
such officer or authority subordinate to the State Government as
may be specified in the notification.
2[19A].

3[20. Power of Central Government to give directions.- The Central
Government may, from time to time, give such directions to the Central Board as
it may think fit for the efficient administration of this Act and when any such
direction is given, the Central Board shall comply with such direction.
21. Power to make rules.- (1) The Central Government may, by notification
in the Official Gazette, make rules to carry out the provisions of this Act.
(2) Without prejudice to the generality of the foregoing power, such rules
may provide for all or any of the following matters, namely:-
(a) the salary and allowances and other terms and conditions of
service of the Presiding Officer and the employees of a Tribunal:
(b) the form and the manner in which, and the time within which,
an appeal shall be filed before a Tribunal and the fees payable for
filing such appeal;
(c) the manner of certifying the copy of the certificate to be
forwarded to the Recovery Officer under sub-section (2) of section
8C; and
(d) any other matter which has to be, or may be, prescribed by rules
under this Act.
(3) Every rule made under this Act shall be laid, as soon as may be after it is
made, before each House of Parliament, while it is in 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 Houses agree in making any
modification in the rule or both Houses agree that the rule should not be made,
the rule shall thereafter have effect only in such modified form or be of no effect,
as the case may be; so, however, that any such modification or annulment shall
be without prejudice to the validity of anything previously done under that rule.
22. Power to remove difficulties.- (1) If any difficulty arises in giving effect
to the provisions of this Act, as amended by the Employees' Provident Funds and
Miscellaneous Provisions (Amendment) Act, 1988, the Central Government may,
by order published in the Official Gazette, make such provisions, not inconsistent
with the provisions of this Act, as appear to it to be necessary or expedient for the
removal of the difficulty:

1 Subs. by Act 25 of 1996, sec. 4, for “Family Pension” (w.r.e.f.16-11-1995).
2 Del. by Act 33 of 1988.
3 Subs. by Act 33 of 1988, sec. 25, for section 19-A, (w.e.f. 1.7.1997). Earlier section
19A was subs. by Act 37 of 1935, sec. 17, for section 18.

Sch. I The Employees’ Provident Funds and 37
Miscellaneous Provisions Act, 1952

Provided that no such order shall be made after the expiry of a period of
three years from the date on which the said amendment Act receives the assent
of the President.
(2) Every order made under this section shall, as soon as may be after it is
made, be laid before each House of Parliament].
231. Repeal of Ordinance VIII of 1951.- [Rep. by the Repealing and
Amending Act, 1957 (36 of 1957), sec.2 and Sch.I.]
Sch.
SCHEDULE I
[SEE SECTIONS 2 (I) AND 4]
Any industry engaged in the manufacture 2[***] of any of the following,
namely:-
Cement.
Cigarettes.
Electrical, mechanical or general engineering products.
Iron and steel.
Paper.
Textiles (made wholly or in part of cotton or wool or jute or silk, whether
natural or artificial).
3[1. Matches.
2. Edible oils and fats.
3. Sugar.
4. Rubber and Rubber products.
5. Electricity including the generation, transmission and
distribution thereof.
6. Tea.
7. Printing 4[other than printing industry relating to newspaper
establishment 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
letter press, lithography, photogravure or other similar process
or book-binding].
8. Glass.
9. Stone-ware pipes.
10. Sanitary wares.
11. Electrical porcelain insulators of high and low tension.
12. Refractories.
13. Tiles.]
5[1. Heavy and fine chemicals, including-
(i) Fertilizers,
(ii) Turpentine,
(iii) Resin,
(iv) Medical and pharmaceutical preparations,

1 Originally section 20.
2 The words “or production” omitted by Act 37 of 1953, sec. 18.
3 Added by S.R.O. 1566, dt. 4th July, 1956, see Gazette of India, Pt. II, Sec. 3, p. 1192
(w.e.f. 31-7-1956).
4 Now called “the Working Journalists and Other Newspaper Employees (Conditions of
Service) and Miscellaneous Provisions Act, 1955”.
5 Added by S.R.O. 2026, dt. 3rd September, 1956, see Gazette of India, Pt. II, Sec. 3, p.
1533 (w.e.f. 30-9-1956).

38 The Employees’ Provident Funds and Sch. I
Miscellaneous Provisions Act, 1952

(v) Toilet preparations,
(vi) Soaps,
(vii) Inks,
(viii) Intermediates, dyes, colour lacs and toners,
(ix) Fatty acids, and
1[(x) Oxygen, acetylene, and carbon-dioxide gases industry]:
2. Indigo.
3. Lac including shellac.
4. Non-edible vegetable and animal oils and fats.]
2[Mineral oil refining industry.]
3[(i) Industrial and Power Alcohol industry; and
(ii) Asbestos Cement sheets industry.]
4[Biscuit making industry including composite units

making biscuit and products such as bread,
confectionery, milk and milk powder.]
5[Mica industry.]
6[Plywood industry.]
7[Automobile repairing and servicing industry.]
8[1. Rice Milling.
2. Flour Milling.
3. Dal Milling.]

9[Starch industry.]
10[1. Petroleum or natural gas exploration, prospecting, drilling or
production.
2. Petroleum or natural gas refining.]
11[Leather and leather products industry.
12[1. Stone-ware jars.]

1 Added by S.R.O. 1976, dt. 8th June, 1957, see Gazette of India, Pt. II, Sec. 3, p. 1242
(w.e.f. 31-7-1957).
2 Added by S.R.O. 218, dt. 12th January, 1957, see Gazette of India, Pt. II, Sec. 3, p.
175 (w.e.f. 31-7-1957).
3 Added by S.R.O. 3067, dt. 19th September, 1957, see Gazette of India, Pt. II, Sec. 3, p.
2058, (w.e.f. 30-1-1957).
4 Added by G.S.R. 170, dt. 12th March, 1958, see Gazette of India, Pt. II, Sec. 3, p. 131
(w.e.f. 30-4-1958).
5 Added by G.S.R. 312, dt. 5th March, 1960, see Gazette of India, Pt. II, Sec. 3(i), p. 569
(w.e.f. 31-7-1960).
6 Added by G.S.R. 632, dt. 30th May, 1960, see Gazette of India, Pt. II, Sec. 3(i), p. 853
(w.e.f. 30-6-1960).
7 Added by G.S.R. 683, dt. 9th June, 1960, see Gazette of India, Pt. II, Sec. 3(i), p. 951
(w.e.f. 30-6-1960).
8 Added by G.S.R. 1443, dt. 24th November, 1960, see Gazette of India, Pt. II, Sec. 3(i),
p. 1819 (w.e.f. 31-12-1960).
9 Added by G.S.R. 535, dt. 10th April, 1961, see Gazette of India, Pt. II, Sec. 3(i), p. 654
(w.e.f. 31-5-1961).
10 Added by G.S.R. 705, dt. 16th May, 1961, see Gazette of India, Pt. II, Sec. 3(i), p. 789
(w.e.f. 30-6-1961).
11 Added by G.S.R. 993, dated 29th July 1961, see Gazette of India, Pt. II, Sec. 3(i), p.
1218, (w.e.f. 31.8.1961).
12 Added by G.S.R. 1382, dated 4th November, 1961, see Gazette of India, Pt. II, Sec. 3(i),
p. 1694 (w.e.f. 30.11.1961).

Sch. I The Employees’ Provident Funds and 39
Miscellaneous Provisions Act, 1952

1[Crockery.]
2[Fruit and vegetable preservation industry that is to say, any
industry which is engaged in the preparation or production of
any of the following articles, namely:-
(i) canned and bottled fruits, juices and pulps,
(ii) canned and bottled vegetables,
(iii) frozen fruits and vegetables,
(iv) jams, jellies and marmalades,
(v) tomato products, ketchups and sauces,
(vi) squashes, crushes, cordials and ready-to-serve
beverages or any other beverages containing fruit juice
or fruit pulp,
(vii) preserved, candied and crystallised fruits and peels,
(viii) chutneys,
(ix) any other unspecified item relating to the preservation or
canning of fruits and vegetables.]
3[Cashewnut industry.]
4[Confectionery industry.]
5[1. Buttons.
2. Brushes.
3. Plastic and Plastic products.
4. Stationery products.]
6[The aerated water industry (i.e. any industry engaged in the

manufacture of aerated water, soft drinks or carbonated water.]

7[Distillingand rectifying of spirits (not falling under industrial
and power alcohol) and blending of spirits industry.]
8[Paint and varnish industry.]
9[Bone crushing industry.]
10[Pickers industry.]
1[Milk and milk products industry.]

1 Added by G.S.R. 1382, dated 4th November, 1961, see Gazette of India, Pt. II, Sec. 3(i),
p. 1694 (w.e.f. 30.11.1961).
2 Added by G.S.R. 786, dated 6th June, 1962, see Gazette of India, Pt. II, Sec. 3(i), p.
706 (w.e.f. 30.6.1962), as amended by GSR 1461 dated 29th August, 1963.
3 Added by G.S.R. 1125 dated 18th August, 1962 see Gazette of India, Pt. II, Sec. 3(i), p.
1233 (w.e.f. 30.9.1962).
4 Added by G.S.R. 424, dated 28th February, 1963, see Gazette of India, Pt. II, Sec. 3(i),
p. 390 (w.e.f. 31.3.1963).
5 Added by G.S.R. 591, dated 27th March, 1963, see Gazette of India, Pt. II, Sec. 3(i), p.
629 (w.e.f. 30.4.1963).
6 Added by G.S.R. 1432, dated 3rd August, 1963, see Gazette of India, Pt. II, Sec. 3(i), p.
693 (w.e.f. 31.8.1963).
7 Added by G.S.R. 1605, dated 26th September, 1963, see Gazette of India, Pt. II, Sec.
3(i), p. 1880 (w.e.f. 31.10.1963).
8 Added by G.S.R. 1983, dated 21st December, 1963, see Gazette of India, Pt. II, Sec.
3(i), p.2244 (w.e.f. 31.1.1964).
9 Added by G.S.R. 67, dated 31st December, 1963, see Gazette of India, Pt. II, Sec. 3(i),
p. 82 (w.e.f. 31.1.1964).
10 Added by G.S.R. 822, dated 22nd May, 1964, see Gazette of India, Pt. II, Sec. 3(i), p.
834 (w.e.f. 30.6.1964)..

e. . redrying.e. p.f. 30. 3(i). II. 8 Added by G. II.4. 1965. II. Pt. II. R. 31. 30. 3(i). see Gazette of India.] 7[Tobacco industry.S. Pt.] 14[Fire-works and percussion cap works industry. 437. Sec. any industry engaged in the manufacture of salt for which a licence is necessary and which has land not less than 10[4.9. dated 1st July. II.e. Sec. 1967. p. II. dated 16th December.1967). 2284 for “ten acres”.] 13[Jute baling or pressing industry. 3(i). II.f.S. 31. dated 3rd. 11 Added by G. 1331 (w. 818 (w.1965). 3 Added by G.] 4[Stemming or redrying of tobacco leaf industry (i. II. 3(i). 31. Sec.] 9[Licensed salt industry (i.f. see Gazette of India. Pt.e. 3(i). S. 1967. 2 Added by G.S. p.1966). Pt. 5 Added by G. 1006 (w. see Gazette of India. Pt. Pt. Sec. 14 Added by G. dated 3rd November.] 12[Explosives industry. II.R. p. R.R. 31.S.] 8[Paper products industry. Sec.9.1. 10 Added by G. 1362. 30.7. by G. see Gazette of India.R. 31.S. 1964. dated 5th October. see Gazette of India.1965).10. 1967. 15 Ins. 1967. Sec.f.6. see Gazette of India.6. p. 30.e. sorting. II. 402. R.f. Sec. grading or packing of tobacco leaf. 3(i). Sec. 7 Added by G.] 3[Bread industry. 1965.f.11.] 1 Added by G.R. p. dated 27th November. see Gazette of India. Sec. 4 Added by G. 1723.7. 31. II. dated 1st July.e.e. any industry engaged in the stemming.] 15Tent-making industry. 1967. R. Sec. 1964. 910.S.R. 3(i). dated 2nd March 1965.] 5[Agarbatee (including dhoop and dhoopbatee) industry. 1967.e.40 The Employees’ Provident Funds and Sch.e.] 1[Ferro-Manganese industry.12. 1966.f. dated 30th August.S. 1262 (w. II.e.1965). dated 18th May. S. that is to say. p. 13 Added by G. 3(i).1966). Pt. 1945.7.8. p. 31. Pt.S. Zarda. p. 1967.e. 1952 2[Non-ferrous metals and alloys in the form of ingots industry. 1967. 31. dated 27th March. 1526 (w.f.1967). 1039 (w. II. Pt.S. see Gazette of India..1964). S. 1980 (w. Pt. 952. Sec.e.3.1966). 9 Added by G. dated 11th July.e. p. Pt. 3(i). Pt. 3(i). dated 9th December. p.f.R. Pt. S.1965). Pt. 1966.S. 517 (w. 3(i). 1019. Sec. p. 30.R.] 11[`Linoleum industry' and `Indoleum industry'.f. snuff.f. S. see Gazette of India. R. 895. quivam and guraku from tobacco. Pt. 436 (w. 30. 12 Added by G. II. 768. 1226. p.e. 1966. Sec. 3(i). 1716. Sec. see Gazette of India. Sec.e.f.1967). 1965. see Gazette of India. dated 5th August. 6 Added by G.R. 1840 (w. 1530.R. II. 1006 (w. see Gazette of India.f. see Gazette of India.1967). 1966. 1670 (w. 1897 (w. 1795. July. 1162 (w. 3(i). 1966. 3(i). p. 3(i). 1967. p.05 hectares.1965).1967).e.] 6[Coir (excluding the spinning sector) industry.R.f. I Miscellaneous Provisions Act. dated 23rd June. 1119.. see Gazette of India. handling. any industry engaged in the manufacture of Cigars. see Gazette of India.

944 (w. see Gazette of India.9.S. 3(i)..e. Sec. dated 29th May 1983. 1.] 3[Winding of thread and yarn reeling industry. 30. p. Pt.] 14[Explanation.R. 31. 1989 (w.] 7[Beedi industry.1977). 31. 30.5. 1980.] 4[Cotton ginning.- 1 Added by G. 564.1974). R. Pt.1. see Gazette of India. 1980. dated 22nd November.S. I The Employees’ Provident Funds and 41 Miscellaneous Provisions Act. 6 Added by G. Sec. 1972.11. dated 30th October. 1368 (w. 6[Beer manufacturing industry. Pt. 11 Added by G. 1122 (w. by Act No. 31. Pt. II. 10 Added by G. Sec. 2374 (w.S.1989).1983).e.e. 1969. 3(i). 1969.1980). 3(i). 1980.S. 31.f. see Gazette of India. 613(E).] 9[Diamond cutting industry. p. 428. R.37 of 1953.e. 1659 (w. 662(E).] 11[Bricks Industry.] 13[Industries manufacturing iron ore pellets. 1980. Sec. 3(i). S. 5[Katha making industry.4. without prejudice to the ordinary meaning of expressions used therein. 1018.e. sec. 3(ii). Pt. 3(i).1969).f. see Gazette of India. 3(i).] 8[Ferro-Chrome industry i.e. see Gazette of India. dated 22nd April.5. 30. p. 5566 (w. II.. Sec. Pt.Sch. 1979.e. see Gazette of India. II. 7 Added by G. any industry engaged in manufacture of ferro-chrome.e. 18. dated 27th November. 1971. p. 3(i). p.f. Sec. 1506. 8 Added by G.f. 3(i). p. dated 30th August. 5 Added by G. Sec. see Gazette of India.11. dated 11th June. 9 Added by G. Myrobalan Extract Solid and Vegetable Tanin Blended Extract.f. 976 (w. 3 Added by G. 1251.9.f. p. Sec. II. 3(i).e. R. II.7. 1969. Pt.1969). dated 17th May. Pt.1980).f.e. see Gazette of India. or of hops concentrated with or without the addition of other malted or unmalted cereals or other carbohydrate preparations. Extra. that is to say. 1974. dated 5th May.1979). II. 1973.In this Schedule. p.f.R. 2459. 1969. p.1980). 2937 (w.e.10. that is to say. 2276. any industry engaged in the manufacture of the product of alcoholic fermentation of a mash in potable water of malted barley and hops. . 660. p.S. see Gazette of India.f.R. 1988. II. 1952 2Ice or Ice-cream industry. baling and pressing industry].R.e.O. S. 938. 1977. 4 Added by G. dated 23rd September. 1181 (w. dated 15th April. 503. 1823 (w. II.S. 3(i). 1972.5. 1228 (w. 3(i).R.. Sec.S. see Gazette of India.R. Pt.f.S. 1809 (w.e. 30.e.R. any industry engaged in manufacture of bricks.1972). S. II. Sec.] 12[All Industries based on asbestos as principal raw material. 30. Pt. Sec.O. p.f.6. II.f. p.5. II. 14 Ins. dated 25th June. 31.] 10[Industries engaged in the manufacture of Myrobalan Extract Powder. Pt. Sec.e. 30.1971). Pt. see Gazette of India. dated 12th May.R. 12 Added by S.6. see Gazette of India. i. any industry engaged in the manufacture of beedis.1973). II. 13 Added by S.f. 2 Added by G.

and locomotives. transmission. ingots. (14) Power-driven pumps. (c) the expression “Paper” includes pulp. nuts and rivets. blooms. vaults and furniture made of iron or steel or steel alloys. (2) telephones. that is to say. (3) electric lamps (not including glass bulbs). telegraph and wireless communication apparatus. finishing and dyeing yarn and fabrics. (23) cutlery and surgical instruments. mechanical or general engineering products” includes- (1) machinery and equipment for the generation. (9) machine tools. (b) the expression “Iron and Steel” includes pig iron. (19) products of metal rolling and re-rolling. (17) Sewing and knitting machines. (22) safes. metal and wood working machinery. (25) parts and accessories of products specified in items 1 to 24. paperboards and strawboard. weaving. pipes. (12) automobiles and tractors.] . tubes and fittings. (16) hurricane lanterns. I Miscellaneous Provisions Act. (11) ships.42 The Employees’ Provident Funds and Sch. (15) bicycles. printing. spinning. billets and rolled or re-rolled products into basic forms and tool and alloy steel. distribution or measurement of electrical energy and motors including cables and wires. (4) electric fans and electrical domestic appliances. (6) radio receivers and sound reproducing instruments. (8) boilers and prime movers. (18) mathematical and scientific instruments. (24) drums and containers. (21) ferrous and non-ferrous castings. (10) grinding wheels. (13) bolts. (7) machinery used in industry (including textile machinery) other than electrical machinery and machine tools. (20) wires. including internal combustion engines. (5) storage and dry batteries. knitting and embroidering. 1952 (a) the expression “electrical. marine engines. (d) the expression “textiles” includes the products of carding.

f. 13 (w.1963). 13.e. sec. the preparation of the budget. The further powers if any. sec. and for the issue. 4[2-A.28 of 1963. 14. for items 4 and 5 (w. 3 The words “sub-section (1) of” omitted by Act 28 of 1963. 7. the audit of accounts and the submission of reports to the Central Government or to any specified State Government.28 of 1963. II The Employees’ Provident Funds and 43 Miscellaneous Provisions Act.e.f. 2 Ins. 2[(whether employed by him directly or by or through a contractor. The fees to be levied for any of the purposes specified in this Schedule.11.e.e.11. or on behalf of.30. The constitution of any committee for assisting any Board of Trustees. and the conditions under which employees may be exempted from joining the Fund or from making any contribution.f. sec.e. The nomination of a person to receive the amount standing to the credit of a member after his death and the cancellation or variation of such nomination. 3[***] Section 6. 5[4. by Act No. by Act No. sec.] 3. 15. 30.Sch. 6 Ins. sec.11. 10. 16. 5 Subs. The form in which an employee shall furnish particulars about himself and his family whenever required.1963). make under. and the mode of valuation of any assets which may be transferred by the employers in this behalf. 13 (w.1963). and the manner in which such contributions may be recovered.1963). The payment by the employer of such sums of money as may be necessary to meet the cost of administering the Fund and the rate at which and the manner in which the payment shall be made. by Act No.e. sec. 30. 4 Ins.f. which may be exercised by Inspectors. The conditions under which withdrawal from the Fund may be permitted and any deduction or forfeiture may be made and the maximum amount of such deduction or forfeiture. 11. token or disc for the purpose of identifying any employee. 13 (w. 1 Subs.] 6. 1952 SCHEDULE II 1[SEE SECTION 5 (1-B)] MATTERS FOR WHICH PROVISION MAY BE MADE IN A SCHEME 1. The contraventions or default which shall be punishable under Sub- section (2) of Section 14.)] the contributions which an employee may. The time and manner in which contribution shall be made to the Fund by employers and by.28 of 1963. 13. by Act 28 of 1963. 12.1963).28 of 1963. 2.11. 30. The opening of regional and other offices of any Board of Trustees. 30. for “[See section 6(2)]” (w.f. 13. the investment of moneys belonging to the Fund in accordance with any directions issued or conditions specified by the Central Government. The registers and records to be maintained with respect to employees and the returns to be furnished by employers 6[or contractors]. if he so desires. The manner in which accumulations in any existing provident fund shall be transferred to the Fund under Section 15. 5. . The manner in which accounts shall be kept. 13 (w. The form or design of any identity card.11. 9.11.1963). by Act No. The manner in which employee's contributions may be recovered by contractors from employees employed by or through such contractors. 30. employees. custody and replacement thereof.f. 8. The fixation by the Central Government in consultation with the boards of trustees concerned of the rate of interest payable to members. The employees or class of employees who shall join the Fund.

. required for the administration of the Pension Scheme.f. from the Fund. registers and records to be maintained in respect of employees.f.1963). The manner in which employees' interest will be protected against default in payment of contribution by the employer. The form in which an employee shall furnish particulars about himself and the members of his family whenever required. referred to as the amending Act) shall opt for the Pension Scheme. 16-11-1995). The scale of pension and pensionary benefits and the conditions relating to grant of such benefits to the employees. sec.e.e. 5. in this Schedule.28 of 1963. 4. by Act No. 18. by “Family Pension” by Act No. sec. 7.f. 2[SCHEDULE III SEE SECTION 6A(5)] MATTERS FOR WHICH PROVISION MAY BE MADE IN THE PENSION SCHEME 1. sec. III Miscellaneous Provisions Act. 10. 9. The manner in which the expenses for administering the Pension Scheme will be met from the income of the Pension Fund. 23-4-1971).r. as it stood before the commencement of the amending Act. The mode of disbursement of pension and arrangements to be entered into with such disbursing agencies as may be specified for the purpose.11. 13.1995).e. The manner in which the exempted establishments have to pay contribution towards the Pension Scheme and the submission of returns relating thereto. The time within which the employees who are not members of the 3[Pension] Scheme under section 6A as it stood before the commencement of the Employees' Provident Funds and Miscellaneous Provisions (Amendment) Act. The forms. by Act 16 of 1971. 11. 1952 17. 7 (w. 30. 3 Subs. Earlier Schedule III was ins. 14. The minimum qualifying service for being eligible for pension and the manner in which the employees may be granted the benefits of their past service under section 6A. 8. 3. 2. by Act 25 of 1996.f.e. 16. 1 Ins. 2 Subs. 8 (w. Any other matter which is to be provided for in the Pension Scheme or which may be necessary or proper for the purpose of implementation of the Pension Scheme].11. 6.44 The Employees’ Provident Funds and Sch. Any other matter 1[which is to be provided for in the Scheme or] which may be necessary or proper for the purpose of implementing the Scheme. The manner in which the accounts of the pension fund shall be kept and investment of moneys belonging to pension fund to be made subject to such pattern of investment as may be determined by the Central Government. 30 (w. 25 of 1996. s. 13 (w. 1996 (hereinafter. The employees or class of employees to whom the Pension Scheme shall apply. 12. The regulation of the manner in which. The portion of employers' contribution to the Provident Fund which shall be credited to the Pension Fund and the manner in which it is credited. The conditions under which a member may be permitted to pay premia on life insurance. the period of service for which no contribution is received.

8. and in supersession of Notification No. 1 Ins.] 7. 1553. dated the 17th October. 6. 1. 1952 with effect from 4th May. 9. The manner in which the accounts of the Insurance Fund shall be kept and the investment of moneys belonging to the Insurance Fund subject to such pattern of investment as may be determined. the Central Government authorises the officers mentioned in column (2) of the Schedule mentioned below to exercise the powers to recover from the employers by way of penalty such damages under the said Act for the respective areas mentioned in column (3) of the said Schedule in relation to factories/establishments covered under the provisions of the said Act. 4.1976). 26. 2.33 of 1988 (w. 1973. sec. 2002. O. 2[The scales of insurance benefits and conditions relating to the grant of such benefits to the employees. 5.f. IV The Employees’ Provident Funds and 45 Miscellaneous Provisions Act.Sch. S.e. by Act 99 of 1976.) 1.8. . 2 Subs.e. issued in this regard.1988).e. authorised the officers to recover damages from the employers under the Employees’ Provident Funds and Miscellaneous Provisions Act. dated 17th April. by order. 2002. O. 548 (E). by Act 33 of 1988. of the Central Government. The nomination of a person to receive the insurance amount due to the employee after his death and the cancellation or variation of such nomination.1988.f. Any other matter which is to be provided for in the Employees' Deposit- Linked Insurance Scheme or which may be necessary or proper for the purpose of implementing that Scheme. by Notification No. The manner in which the amount due to the nominee or the member of the family of the employee under the scheme is to be paid including a provision that the amount shall not be paid otherwise than in the form of a deposit in a savings bank account. sec. 1952 (19 of 1952).f. The employees or class of employees who shall be covered by the Insurance Scheme. in the name of such nominee or member of family in any corresponding new bank specified in the First Schedule to the Banking Companies (Acquisition and Transfer of Undertakings) Act. The registers and records to be maintained in respect of employees. (5 of 1970).] ANNEXURE RECOVERY OF DAMAGES FROM EMPLOYERS Central Government has. In exercise of the powers conferred by section 14B of the Employees’ Provident Fund and Miscellaneous Provisions Act. the form or design of any identity card. 38 (w. S. The form in which an employee shall furnish particulars about himself and the members of his family whenever required. 1952 1[SCHEDULE IV (SEE SECTION 6-C) MATTERS TO BE PROVIDED FOR IN THE EMPLOYEES' DEPOSIT LINKED INSURANCE SCHEME 1. 3. 1. 1970. 3 Omitted by Act No. 3[***] 8.8. token or disc for the purpose of identifying any employee or his nominee or member of his family entitled to receive the insurance amount. for “item 6 and 7” (w.

8. Regional Provident Fund The State of Himachal Commissioners/Assistant Provident Fund Pradesh Commissioners working in Himachal Pradesh region of the Employees’ Provident Fund Organisation. 1952 SCHEDULE Sl. 9. 5. Regional Provident Fund The State of Gujarat and Commissioners/Assistant Provident Fund Union Territories of Commissioners working in Gujarat region of Dadra and Nagar Haveli the Employees’ Provident Fund and Daman and Diu Organisation. Regional Provident Fund The State of Haryana Commissioners/Assistant Provident Fund Commissioners working in Haryana region of the Employees’ Provident Fund Organisation. No. Regional Provident Fund The State of Andhra Commissioners/Assistant Provident Fund Pradesh and the area of Commissioners working in Andhra Pradesh Yaman in the territory of region of the Employees’ Provident Fund Pondicherry Organisation. Regional Provident Fund The State of Bihar Commissioners/Assistant Provident Fund Commissioners working in Bihar region of the Employees’ Provident Fund Organisation. Regional Provident Fund The whole of India except Commissioners/Assistant Provident Fund the State of Jammu and Commissioners at Corporate Headquarters Kashmir of Employees’ Provident Fund Organisation. Regional Provident Fund The State of Goa Commissioners/Assistant Provident Fund Commissioners working in Goa region of the Employees’ Provident Fund Organisation.46 The Employees’ Provident Funds and Sch. 4. Additional Central Provident Fund The whole of India except Commissioners of Employees’ Provident the State of Jammu and Fund Organisation. 10. 7. Regional Provident Fund The State of Commissioners/Assistant Provident Fund Chhattisgarh Commissioners working in Chattisgarh region of the Employees’ Provident Fund Organisation. Regional Provident Fund National Capital Territory Commissioners/Assistant Provident Fund of Delhi Commissioners working in Delhi region of the Employees’ Provident Fund Organisation. Designation of the officer Areas in relation to which jurisdiction to be exercised (1) (2) (3) 1. . IV Miscellaneous Provisions Act. Kashmir 2. 3. 6.

15. 16. Commissioners working in North Eastern Meghalaya. Commissioners/Assistant Provident Fund Nagaland. Tripura 17. Designation of the officer Areas in relation to which jurisdiction to be exercised (1) (2) (3) 11. IV The Employees’ Provident Funds and 47 Miscellaneous Provisions Act. 13. 19. 14. No.Sch. Regional Provident Fund The State of Jharkhand Commissioners/Assistant Provident Fund Commissioners working in Jharkhand region of the Employees’ Provident Fund Organisation. Regional Provident Fund The State of Maharashtra Commissioners/Assistant Provident Fund Commissioners working in Maharashtra region of the Employees’ Provident Fund Organisation. Arunachal region of the Employees’ Provident Fund Pradesh. Regional Provident Fund The State of Punjab and Commissioners/Assistant Provident Fund Union Territory of Commissioners working in Punjab region of Chandigarh the Employees’ Provident Fund Organisation. Regional Provident Fund The State of Rajasthan Commissioners/Assistant Provident Fund Commissioners working in Rajasthan region of the Employees’ Provident Fund Organisation. Regional Provident Fund The State of Kerala Commissioners/Assistant Provident Fund Commissioners working in Kerala region of the Employees’ Provident Fund Organisation. Regional Provident Fund The State of Assam. . Mizoram and Organisation. Regional Provident Fund The State of Madhya Commissioners/Assistant Provident Fund Pradesh Commissioners working in Madhya Pradesh region of the Employees’ Provident Fund Organisation. 18. Regional Provident Fund The State of Karnataka Commissioners/Assistant Provident Fund Commissioners working in Karnataka region of the Employees’ Provident Fund Organisation. 1952 Sl. Manipur. 12. Regional Provident Fund The State of Orissa Commissioners/Assistant Provident Fund Commissioners working in Orissa region of the Employees’ Provident Fund Organisation.

. Designation of the officer Areas in relation to which jurisdiction to be exercised (1) (2) (3) 20. 22. Regional Provident Fund The State of West Bengal Commissioners/Assistant Provident Fund and Sikkim and Union Commissioners working in West Bengal Territory of Andaman region of the Employees’ Provident Fund and Nicobar Islands Organisation. 1952 Sl. No. 23. Regional Provident Fund The State of Tamil Nadu Commissioners/Assistant Provident Fund and the Union Territory Commissioners working in Tamil Nadu of Pondicherry and region of the Employees’ Provident Fund Karikkal except the area Organisation.48 The Employees’ Provident Funds and Sch. Regional Provident Fund The State of Uttar Commissioners/Assistant Provident Fund Pradesh Commissioners working in Uttar Pradesh region of the Employees’ Provident Fund Organisation. IV Miscellaneous Provisions Act. Regional Provident Fund The State of Uttaranchal Commissioners/Assistant Provident Fund Commissioners working in Uttaranchal region of the Employees’ Provident Fund Organisation. of Yaman and Mahe 21.

R. by S.R. namely:-- CHAPTER I PRELIMINARY 1. 1956. 571. 1952 (19 of 1952). September. 31-3-1962). 2 Subs. electrical. 6 Added by S. 1363. this Chapter and Chapters II and III shall come into force at once and the remaining provisions shall come into force on such date or dates as the Central Government may by notification in the Official Gazette appoint and different dates may be appointed for different provisions.R. 1952. dated 4th July.O.R. (b).O. dated 3rd.:-(1) This Scheme may be called the Employees’ Provident Funds Scheme.R. by G. 1953. whether natural or artificial). 5 Ins. No. by S. 7 Sub-clauses (i) and (ii) omitted by Notification No.O. 1962 w.R. 1566. 1952 49 THE EMPLOYEES’ PROVIDENT FUNDS SCHEME. dated 26th April.] 11[(ii) as respects factories relating to the industries added to Schedule I of the Act by notification of the Government 1 Vide S. 1977. dated 4. namely. 9 Ins. cement. 1952. 4 Ins.R. dated 19th March. 11 Ins. 1952.1956 for cl.. O. S.O. dated 2nd September. 488. 1977. 19521 [2nd September. 8 Subs. by notification of the Government of India in the Ministry of Labour. 1956.e. S. 2035. 2035. be deemed to have come into force with effect from 2nd day of September. 417.R. 1958 (w. 1956. by S. 3 Added by S.] 10[(ia)] as respects factories relating to the industries added to Schedule I of the Act. by S. dated 28th October. dated 12th April.O. Short title and application.R.7. vide S. dated 4th February. 1952] In exercise of the powers conferred by section 5 of the Employees’ Provident Funds and Miscellaneous Provisions Act. paper and textiles (made wholly or in part of cotton or wool or jute or silk. 1953. 1957. iron and steel. dated 12th April. mechanical or general engineering products. this Scheme shall apply to all 4[factories and other establishments] to which the Act applies or is applied under sub-section (3) 5[or sub-section 4(1) of section 1 or section 3 thereof:] 6[Provided that the provisions of this scheme shall not apply to: 7[***] (iii) tea factories in the State of Assam. cigarettes.R.O.f. 1952. .R. The Employees’ Provident Funds Scheme. 571.O. 1567.f. come into force on the 31st day of July.e. 2027. 1567.] 8[(b) Provisions of this Scheme shall— 9[(i) as respects every establishment which is a factory engaged in any industry mentioned herein. dated 4th July. dated 31st October. 12-12-1958). 1509. (2) 2[Save as otherwise provided in the Scheme. 10 Sub-clause (i) renumbered as sub-clause (ia) by G. 3[(3)(a) Subject to provisions of sections 16 and 17 of the Act. the Central Government hereby frames the following Employees’ Provident Funds Scheme. 1956. S.O.

No. S. S. dated 21st June.O. dated the 26th October. 1957. dated the 12th 1 Ins. 4 Ins. by S. dated the 24th August.O. come into force on the 30th day of September. come into force on the 30th day of April.R. 7 Ins. added to Schedule I of the Act. 529. 1957. vide Government of India.O. 1957. Notification No. covered by the notification of the Government of India in the Ministry of Labour and Employment. 3 Ins. 3376.O. 1957. S. 5 Ins.] 3[(v) as respects factories relating to the oxygen. 2026. 3565.O. 1957. 6 Ins. S. 1957.] 4[(vi) as respects iron ore. covered by the notification of the Government of India in the Ministry of Labour.R. 1957. 1956.O.R. S. S. No. dated 9th March. dated the 16th February. G. cardamom and pepper. come into force on the 30th day of November. 1957. 1976. Ministry of Labour and Employment. by S. rubber. 1957. by G. dated 3rd September.R. dated the 28th September.O.O. 1958. come into force on the 31st day of January. manganese and gold mines. 2705. 1957.O.O. . by S.R. confectionery and milk and milk powder. 3067.O. coffee. come into force on the 30th day of November. No.S. No. acetylene and carbon dioxide gases in industry added to Schedule I of the Act as item (x) under the head “Heavy and Fine Chemicals” by the notification of the Government of India in the Ministry of Labour and Employment. 1957. No.R. 1952 of India in the Ministry of Labour.S.] 6[(viii) as respects coffee curing establishments covered by the notification of the Government of India in the Ministry of Labour and Employment. by S. 1957. dated 31st October. 1957. dated 10th April. come into force on the 31st day of July.] 1[(iii) as respects factories relating to the mineral oil refining industry added to Schedule I of the Act by notification of the Government of India in the Ministry of Labour.R.O. by S. 261.R.] 2[(iv) as respects plantations of tea (other than tea plantations in the State of Assam. 1957. dated 10th October.R. 1957.R.R. limestone.50 The Employees’ Provident Funds Scheme. 170. S. dated the 19th January. by S. 218. 1957. come into force on the 30th day of November. No. 2 Ins. 3411. 815. 1956. 3972.R. 815. dated the 15th June.R.R. 1957. dated 4th December 1957.O. No.R. 2146.] 5[(vii) as respects factories relating to the Industrial and Power Alcohol and Asbestos Cement Sheets Industries added to Schedule I of the Act by the notification of the Government of India in the Ministry of Labour and Employment.] 7[(ix) as respects factories relating to the biscuit making industry including composite units making biscuits and other products such as bread. dated 26th April.

S.] 6[(xv) as respects factories relating to rice. 1960. flour and dal milling industries covered by the notification of the Government of India in the Ministry of Labour and Employment. S. dated 15th May. dated the 30th May. 1960. . 1960. by G. 1444. 1960.] 4[(xiii) as respects factories relating to the automobile repairing and servicing industry covered by the notification of the Government of India in the Ministry of Labour and Employment. No.R. drilling or production and 1 Ins. 1960. S. 783. 7 Ins.S. 632. come into force on the 31st December. by G. 5 Ins. 1960.R. dated the 10th April. dated the 24th November. respectively.S. G. The Employees’ Provident Funds Scheme.R. 1960. 1960. No.R. G.R. 2 Ins.] 1[(x) as respects motor road transport establishments covered by the notification of the Government of India in the Ministry of Labour and Employment.S. 683. by G. 1960 6 Ins. 1952 51 March. 1960.R. G. G. by G. S.R. dated the 5th March. by G. by G. 535. 583. 1959. 1960. dated the 9th June. No. dated 24th June.R. 1961.] 8[(xvii) as respects hotels and restaurants covered by the notification of the Government of India in the Ministry of Labour and Employment.] 7[(xvi) as respects factories relating to the starch industry covered by the notification of the Government of India in the Ministry of Labour and Employment. 680. 1961. dated 8th May.R. come into force on the 30th day of June. No. 1958. dated 2th June. (xviii) as respects factories relating to petroleum or natural gas exploration. dated the 24th March. 1548.S. come into force on the 30th day of June. G.R.R. prospecting. G.S. G. come into force on the 31st May. dated the 16th May. G.R. 1959. dated 24th December 1960. come into force on the 30th day of June. 8 Ins. 1960.] 5[(xiv) as respects any cane farm owned by a sugar factory covered by the notification of the Government of India in the Ministry of Labour and Employment. 748. dated 16th March. dated 17th June. No. dated the 21st October.] 2[(xi) as respects mica mines and mica industry covered by the notifications of the Government of India in the Ministry of Labour and Employment. 362. come into force on the 30th day of April. S. No. 1961.R.R. by G. come into force on the 30th day of April.R.] 3[(xii) as respects factories relating to the plywood industry covered by the notification of the Government of India in the Ministry of Labour and Employment. 1960. 1960.S. Nos. 1274. 1958. 312 and 313. 1443. S. S.R. 704. come into force on the 31st day of May. 3 Ins. dated 24th November. No. 1959. 1961. 1961. S. 399. 718.S. by G. 4 Ins. 1960. come into force on the 30th day of November. S.

dated 20th December.1961 covers every cane farm owned by the owner or occupier of a sugar factory or cultivated by such owner or occupier or any person on his behalf. S. 705 and 706.12.R. dated the 16th May. 1961.R. G.R.] (This notification covers (1) Cinemas including preview theatres. 1961. come into force on the 30th day of November. G. dated 24th July. 460.S.R. 1961. No. S. 827. 1458. G. 1961. (3) Film production concerns.S. 1961. commission agents and brokers. advertisers.R. 1961. 3 Ins. (xxi) as respects the factories relating to the leather and leather products industry covered by the notification of the Government of India in the Ministry of Labour and Employment. 1952 petroleum or natural gas refining and establishments engaged in the storage or transport or distribution of petroleum or natural gas or products of either petroleum or natural gas covered by the notifications of the Government of India in the Ministry of Labour and Employment Nos. dated the 29th July. 3087. respectively. 1961. 1961.) 5[(xxiv) as respects every trading and commercial establishment engaged in the purchase.R. (2) Film studios.R. No.S. by G. 2 Ins. 2[(xx) as respects the establishments covered by the notification of the Government of India in the Ministry of Labour and Employment.] 1[(xix) as respects the establishments covered by the notification of the Government of India in the Ministry of Labour and Employment. come into force on the 31st day of July. 992.] (Notification No. but not including the establishment referred to in sub-clause (xiv). 1961.S.R. S. dated the 2nd December. importers. 1033. come into force on the 31st December. by S. dated the 4th November. 1458 dt.S. dated 29th November. 4 Ins. G. dated the 19th June. 1456. 1961. 1961. 1961. 1961. G. come into force on the 31st day of July.] 3[(xxii) as respects the factories relating to the stone-ware jars and crockery industries covered by the notification of the Government of India in the Ministry of Labour and Employment. 5 Ins. No. 1382.S. by G. dated 8th August.52 The Employees’ Provident Funds Scheme. 1961. including establishments of exporters. 1961. and 1 Ins. dated the 29th July. No. . 993. by G.R. 2. S. sale or storage of any goods.R. (4) Distribution concerns dealing with exposed films and (5) Film processing laboratories. by G. come into force on the 31st day of August.O. 1013.R. No.] 4[(xxiii) as respects the establishments covered by the notification of the Government of India in the Ministry of Labour and Employment. dated 3rd April. 1962. G.S. 1961. come into force on the 30th day of June. G.

1962. dated 23rd June. S. 1757.R. G. dated 12th December.] 3[(xxvi) as respects the factories relating to cashewnut industry covered by the notification of the Government of India in the Ministry of Labour and Employment.R. 1625. S. 1232.R.R. 1962.R. 1962. 3 Ins. S. come into force on the 30th June. 7 Ins. dated 19th September. S. G. by G. by G. No. 728. dated 27th September. dated 18th March. 887. 1962.S. come into force on the 30th day of April. 1962 2[as amended by the notification No. No.R.R. but not including banks or warehouses established under any Central or State Act. come into force on the 30th September. 666. 1963. No. by G. dated the 18th August. dated the 23rd March. by G. 1982.] 1[(xxv) as respects the factories relating to fruit and vegetable preservation industry covered by the notification of the Government of India.S. 561. dated the 29th August. come into force on the 30th April.R. S. by G. dated the 6th June.S. 9 Ins. G.R.] 4[(xxvii) as respects the establishment specified in the notification of the Government of India in the Ministry of Labour and Employment. dated 10th May. come into force on the 31st December. covered by the notification of the Government of India in the Ministry of Labour and Employment. 1963.R. dated the 7th September. G. dated 18th December. 1962.R. 1963]. dated 15th April. The Employees’ Provident Funds Scheme. come into force on the 31st October.R. S. G. by G. G.] 5[(xxviii)as respects bauxite mines covered by the notification of the Government of India in the Ministry of Labour and Employment. by G.] 7[(xxx) as respects establishments engaged in laundry and laundry services referred to in the notification of the Government of India in the Ministry of Labour and Employment.S. dated the 23rd November. .R.R. 8 Ins. 1962. 5 Ins.] 9[(xxxii) as respects the establishments covered by the notification of the Government of India in the Ministry of Labour and Employment. 1963.R.] 8[(xxxi) as respects the industries engaged in the manufacture of buttons. dated the 20th 1 Ins. dated the 7th March. 503. 1962. come into force on the 30th day of April. 1299. 1963.S. 1963. 2 Ins. No. by G. S. 1952 53 commodity and stock exchanges. No.S.S. No. plastic and plastic products and stationery products. 1962.R. 663. 1963. in the Ministry of Labour and Employment. G. 1962. 1963. 786. G. 1963. S. 1321. S. 346. by G.S.R. 1461. No. dated 10th April. 1962. 1125. 1963. 1962. 4 Ins. 1962. brushes.] 6[(xxix) as respects the confectionery industry come into force on the 31st March. 853. 6 Ins. 1962.

in any arena.R.] 2[(xxxiv) as respects aerated water industry. S. 6 Ins.] 9[(xli) as respects the establishments in the Union Territory of Goa. S.] 6[(xxxviii) as respects bone crushing industry come into force on the 31st day of January. 2 Ins. S. other than a theatre. 1964.] 5[(xxxvii) as respects the paint and varnish industry come into force on the 31st day of January. and require payment for admission into such exhibition or entertainments as spectators or audience. societies. 1963. 1401. S. 1964. by virtue of the Pondicherry (Laws) Regulation. S. (2) Societies.54 The Employees’ Provident Funds Scheme.] 4[(xxxvi) as respects the establishments in Pondicherry territory covered under the Employees’ Provident Funds Act. 1963 (7 of 1963).) 1[(xxxiii) as respects canteens covered by the notification of the Government of India in the Ministry of Labour and Employment. 1963. 1873. 1963. 1964.R. come into force on 31st day of August. 1288. by G. S. 1963.] (Establishments covered are: (1) Theatres where dramatic performances or other forms of entertainment are held and where payment is required to be made for admission as audience or spectators. 1963. dated 6th June. 1963. 9 Ins. dated 15th October. 4 Ins. 1285. by G. dated 20th January. 1964. that is to say. dated 22nd August. dated 23rd November. engaged in the manufacture of aerated water. dated 8th January.] 3[(xxxv) as respects distilling and rectifying of spirits (not falling under industrial and power alcohol) and blendings of spirits industry come into force on the 31st day of October. 1963. 5 Ins. 1952 April.R.R. any industry. by G.R. soft drinks. 3 Ins. dated 6th June. come into force on 31st day of August. S.R. come into force on the 31st day of October. 127. dated 9th August. 1964. 1963. 1964. G. associations. 1964. 1964. 7 Ins.R. 1963. Daman and Diu in which territory the Employees’ 1 Ins.R.R.R. 93. 8 Ins. . 863. clubs or troups which give any exhibition of acrobatic or other performances or both. circular or otherwise or perform or permit any other form of entertainment in any place. clubs or associations which provide boarding or lodging or both or facility for amusement or any other service to any of their Members or to any of their guests on payment. and (3) Companies.] 7[(xxxix) as respects china-clay mines come into force on the 30th day of June. dated the 29th July. by G. 1688. 1964. S. 864. come into force on the 31st day of May. S. 1433. 1952 (19 of 1952).] 8[(xl) as respects pikers industry come into force on the 30th day of June. by G. by G.S. by G. carbonated water. by G. 1963. by G. No. 1963. dated 1st September.

R. 1965.S. 1964. S. by G. (ii) booking of internal air and mail passages and other travel arrangements.R. that is to say.S. by G. dated 19th March. and (2) forwarding agencies engaged in the collection. come into force on the 31st day of January. 2 Ins. 1965. 768. 1964 by the notification of the Government of Goa. any industry engaged in the stemming. 1964. grading or packing of tobacco leaf specified in the notification of the Government of India in the Department of Social Security. LC/6/64.R. 1964. 1964. S. 1965. by G. .R. G.S. 3 Ins. 1965. 1398. 1964. G. The Employees’ Provident Funds Scheme.] 7[(xlviii)as respects agarbattee (including dhoop and dhoopbattee) industry specified in the notification of the Government 1 Ins.] 1[(xlii) as respects the establishments specified in the notification of the Government of India in the Department of Social Security. No. come into force on the 30th day of June.R.R. dated the 24th June. No. 1964. S.] 2[(xliii) as respects milk and milk products industry specified in the notification of the Government of India in the Department of Social Security. dated the 18th May. handling. 7 Ins.R. come into force on the 31st day of March. by G. car-loading.R. 1723. 6 Ins. No. come into force on the 31st day of July. has been enforced from the 1st July. Daman and Diu. come into force on the 31st day of October. dated 2nd January. S.] 4[(xlv) as respects non-ferrous metals and alloys in the form of ingots industry specified in the notification of the Government of India in the Department of Social Security. sorting. 969. 1965. S.] 5[(xlvi) as respects bread industry specified in the notification of the Government of India in the Department of Social Security. G. 1952 55 Provident Funds Act. 5 Ins.S. Industries and Labour Department No. 1965. No. 1964. come into force on the 31st day of January. 1965.] 3[(xliv) as respects (1) travel agencies engaged in the (i) booking of International Air and Sea passages and other travel arrangements. 1965. dated the 27th November. No. S.R. by G. 106. dated 1st January. 1965.] 6[(xlvii) as respects the stemming or re-drying of tobacco leaf industry. dated the 17th September. 4 Ins. 402.R. 1965. 1795. re-drying. G. G. by G. dated 6th July. 1500. 71. forwarding or delivery of any goods including. 1964. 823.R. 475. packing. come into force on the 31st day of December. 1965.S. dated the 9th December. 1964. 1796. dated 8th October. and (iii) forwarding and clearing of cargo from and to overseas and within India. S.R. dated the 9th December.R. by G. dated 1st June. 1845. break-bulk service and foreign freight service specified in the notification of the Government of India in the Department of Social Security. dated 21st December. No.S. dated the 2nd March. G. 1952 (19 of 1952). 1964.

4-3-2000).f. 1952 of India in the Department of Social Security. S. S. G. dated the 9th August. zarda. dated the 3rd July. 79. .R. dated the 1st June. 170. G. 1965. S. (w. 1965. come into force on the 31st day of January. S.R. snuff. 1412. dated 20th January. dated 15th July. Employment and Rehabilitation (Department of Labour and Employment). No. No. Employment and Rehabilitation (Department of Labour and Employment). 1965.R. come into force on the 30th day of June. 1241 dated 18th August. dated the 11th July.R. S.S.R.R. 1965. come into force on the 30th day of September. come into force on the 31st day of August. No.] 6[(liii) as respects the tobacco industry. dated 9th December. 7 Ins. No.] 8[(lv) as respects licensed salt industry covered by the notification of the Government of India in the Ministry of Labour.S. No. 8 Ins. 1966.S. G. S. by G. 1965. by G. by G.R. 2000. by G.R. come into force on the 31st day of July.R. dated the 18th December. G.S.] 4[(lii) as respects 5[banks other than the nationalised banks established under any Central or State Act] covered by the notification of the Government of India in the Department of Social Security. 1965. 1965.] 1 Ins. 1966. come into force on the 31st day of December. No.e. dated 12th September. 1966. 1965. 1166. 2. S.R. Employment and Rehabilitation (Department of Labour and Employment). 1966. monumental stones and mosaic chips covered by the notification of the Government of India in the Department of Social Security. G. No. come into force on the 31st day of July. dated 21st July. G. 1966.R. 1966.R. by G.] 1[(xlix) as respects coir (excluding the spinning sector) industry specified in the notification of the Government of India in the Department of Social Security.R. dated 30th August. by G. 910. dimension stones. qivam and guraku from tobacco covered by the notification of the Government of India in the Ministry of Labour. 1779. that is to say. 1966. 5 Subs. by G.S. 1966. 1966.S. 1187.R. 895. 4 Ins.S. come into force on the 30th day of September.R. 1837. any industry engaged in the manufacture of cigars. 6 Ins.] 2[(l) as respects magnesite mines covered by the notification of the Government of India in the Department of Social Security. 1965.] 3[(li) as respects stone quarries producing roof and floor slabs. dated the 27th November. dated 25th June.] 7[(liv) as respects paper products industry covered by the notification of the Government of India in the Ministry of Labour. S. 1362. G. 2 Ins. G. 1965. 1965. 1119. 997. 997. dated 25th February. 1966. 1966. dated the 23rd June.S. 952.R. No. 1965. by G. 3 Ins.56 The Employees’ Provident Funds Scheme.

1512. by G. 1967. Employment and Rehabilitation (Department of Labour and Employment). 1969.R. G. by G.R.R. 2 Ins. 5 Ins. dated the 3rd November. dated the 5th August. dated 22nd November. 9 Ins.] 7[(lxii) as respects Cinchona plantations come into force on the 31st day of December. S.] 2[(lvii) as respects explosives industry. dated 24th August.S. 1967. 1967. S. dated the 27th March. 1530. come into force on the 31st day of October. S.R.] 11[(lxvi) as respects establishments which are exclusively or principally engaged in general insurance business come into force on the 31st day of January. G. 1968. 1969. fireclay. dated 11th June. 1968. S. 7 Ins. 1967. 11 Ins.S. S. 1967.] 5[(lx) as respects tent making industry specified in the notification of the Government of India in the Ministry of Labour. 1952 57 1[(lvi) as respects linoleum and indoleum industries specified in the notification of the Government of India in the Ministry of Labour. by G.R. dated 23rd October. 1969.R. 1103. kyanite. 553. 8 Ins. 4 Ins. 1967.] 6[(lxi) as respects the barytes. 1716. 1967. 2083.] 1 Ins. 1967. No. 1969. come into force on the 31st day of July. 1857. 1967. by G. 1969. by G. 1226. Employment and Rehabilitation (Department of Labour and Employment). 1967.] 9[(lxiv) as respects ice or ice-cream industry come into force on the 30th day of June.R. Employment and Rehabilitation (Department of Labour and Employment).R. 1970. gypsum. dated 21st August.S. dated 11th April. .R. 1969.R. 1592. come into force on the 30th day of April. G.] 4[(lix) as respects fireworks and percussion cap works industry specified in the notification of the Government of India in the Ministry of Labour. 1510. No. S.R. 1645. 1968.] 3[(lviii) as respects jute bailing or pressing industry specified in the notification of the Government of India in the Ministry of Labour. 1017. come into force on the 30th day of November. 10 Ins. S. by G. No. by G. by G. dated 11th June. dated 23rd December. 6 Ins. Employment and Rehabilitation (Department of Labour and Employment).R.R. 1967. dated 22nd April. S.R. by G.R. 1968. come into force on the 31st day of August. S. 14. No. 1967. 1967.] 8[(lxiii) as respects ferro-manganese industry come into force on the 30th day of April. dated the 5th October. silliminite and steatite mines come into force on the 31st day of August. dated 20th November. dolomite. 3 Ins. 437. S. 1969. The Employees’ Provident Funds Scheme. dated 17th July. G. by G. by G. 1967.] 10[(lxv) as respects diamond mines come into force on the 30th day of June.S. S. 1268.

dated 7th February. 1971. 1973. 9 Ins. S. dated 15th May. 3 Ins. 1971. .S. 1972.R.S. 1490. 263. 4/3/65-PF-II(i).R. come into force on the 30th day of September. 1219. 571. dated 15th November.R. 1972. 506.] 9[(lxxv) as respects the employees of the beer manufacturing industry. Employment and Rehabilitation (Department of Labour and Employment).] 2[(lxviii) as respects factories engaged in the winding of thread and yarn reeling covered by the notification of the Government of India in the Ministry of Labour.R. S. dated 2nd November. 1973. come into force on the 31st August. by G. No. dated the 23rd September. dated the 22nd November. specified in the notification of the Government of India in the Ministry of Labour.R. S. 321. dated the 2nd May. dated 18th March. 5 Ins. S. 8 Ins. dated 19th July. 1988.] 4[(lxx) as respects cotton ginning. come into force on 31st day of May. S. 4 Ins. G. 1971. come into force on the 30th day of November. G. by G.R. come into force on the 31st March. G.R. 1973. 299. 1082. by G. dated the 17th March. that is to say. Employment and Rehabilitation (Department of Labour and Employment). 2 Ins. No. dated 17th May. 1973. any industry engaged in the manufacture of the product of alcoholic fermentation of 1 Ins.R.R.R.R. G. by G. 1973. 1972. 843. 731.S.] 8[(lxxiv) as respects the establishments known as hospitals specified in the notification of the Government of India in the Ministry of Labour. S.] 5[(lxxi) as respects messes other than military messes covered by the notification of the Government of India in the Ministry of Labour. 6 Sub-clause (lxxii) omitted by G.R. 1251. 1972. dated 12h April. bailing and pressing industry. 1973. G. 1977. No. 1249. 503. No.S. by G. come into force on the 31st day of March.R. 1971. 1972. Employment and Rehabilitation (Department of Labour and Employment).58 The Employees’ Provident Funds Scheme.] 3[(lxix) as respects Railway Booking Agencies run by the contractors or by other private establishments on commission basis specified in the notification of the Government of India in the Department of Labour and Employment. S.R. 1952 1[(lxvii) as respects establishments rendering expert services come into force on the 31st day of May. No. 1974. dated 17th April. No.] 6[***] 7[(lxxiii) as respects factories relating to “Katha” making industry covered by the notification of the Government of India in the Ministry of Labour. dated the 29th September. dated the 24th March. by G. 1973. Employment and Rehabilitation (Department of Labour and Employment). by G. by G.S. S. 1972. Employment and Rehabilitation (Department of Labour and Employment). 1972. 7 Ins. 1973. 1973. S.

1975.R. calcite. 1094.R. 1355. 1976.] 5[(lxxx) as respects soap stone mines and establishments engaged in the grinding of soap stone covered by the notification of the Government of India in the Ministry of Labour. 1102. cleaning and testing of cotton waste specified in the notification of the Government of India. 268. 1974. 1974. chromite. 1315. G.— 1 Ins. 1401. 1294.S. 984.R. The Employees’ Provident Funds Scheme.R. 1974.] 7[(lxxxii) as respects. by G. emerald. 428. dated the 26th September. in the Ministry of Labour.] 3[(lxxviii) as respects every garments making factory specified in the notification of the Government of India in the Ministry of Labour. dated 26th July. Fruit Orchards. No. G.R. No. or associations which render service to their Members without charging any fee over and above the subscription fee or Membership fee specified in the notification of the Government of India in the Ministry of Labour. 3 Ins. by G.R. S. by G. dated 7th February. Botanical Gardens and Zoological Gardens specified in the notification of the Government of India in the Ministry of Labour. clubs.S. come into force on the 31st day of December. 1977. 1974.R. 1976. silica (sand). 1974. come into force on the 30th day of September. dated the 21st June. feldspar. come into force on the 30th June. 1974. 1952 59 a mash in potable water of malted barley and hops.R. 1974. dated 21st December. 1974. S. 1974. 5 Ins.S. G.R. quartz.S. S. dated the 24th July. graphite and flourite mines covered by the notification of the Government of India in the Ministry of Labour. by G. asbestos. corundum. S.] 2[(lxxvii) as respects societies. dated the 23rd November. 1974. come into force on the 30th day of November. by G. 1976.R. come into force on the 30th April. 1974. dated 19th February. No. G. G.S. 1400. G. 6 Ins. 305. or of hops concentrated with or without the addition of other malted or unmalted cereals or other carbohydrate preparations. dated 3rd September. come into force on the 30th day of November. dated the 27th November. dated 12th November. 1975. No. No.R. 1975. 1974. dated 21st December. S. 4 Ins. specified in the notification of the Government of India in the Ministry of Labour. S.R. S. 1974.R. by G. No.] 4[(lxxix) as respects the Agricultural Farms.] 1[(lxxvi) as respects the establishments engaged in sorting. dated the 27th April.] 6[(lxxxi) as respects the apatite. S. 1975. 1295. . 2 Ins. 1255. 1955. dated 16th November.S. come into force on the 30th September. ochre.O. 7 Ins. ball clay. by G.

S. dated 24th May. 1963 (52 of 1963). 1952 (1) establishments which are factories engaged in the manufacture of glue and gelatine. stone boulders. No. come into force on the 31st May. G. the Agricultural Refinance Corporation established under the Agricultural Refinance Corporation Act. 1977. 1978. that is to say.60 The Employees’ Provident Funds Scheme. specified in the notification of the Government of India in 1 Ins. 4 Ins. G. any industry engaged in the cutting of diamond. 21-7-1979). 1523.R. 1978.R. 1979 (w.S.S. come into force on the 31st July. dated 23rd May. G. 5 Ins. G. S. that is to say. by G.e. lending. 1977.S. dated 13th July. S. any industry engaged in the manufacture of Ferro Chrome. dated 9th March. 938. 605. 677.S. 1977. dated 12th December. 1980 (w. S. 31. G. 1964 (18 of 1964).R. 1979. 31-5-1980).R. 1979. 1978. 1977. dated the 16th December.] 3[(lxxxv) as respects lignite mines specified in the notification of the Government of India in the Ministry of Labour.R.e. come into force on the 6th January. and ballasts. 1978. advancing of money and dealing with other monetary transactions with a view to earn interest not being the Unit Trust of India established under the Unit Trust of India Act. 660. 462.] 5[(lxxxvii) as respects the Diamond Cutting Industry. by G. (2) stone quarries producing stone chips.f. .] 4[(lxxxvi) as respects the Ferro Chrome Industry. come into force on the 28th February. the Industrial Development Bank of India established under the Industrial Development Bank of India Act. 2 Ins.. and (3) establishments engaged in fish processing and non- vegetable food preservation industry including bacon factories and pork preservation plants. 204. No. dated the 25th June. the Industrial Finance Corporation of India established under the Industrial Finance Corporation Act. by G.f. 3 Ins. covered by the notification of the Government of India in the Ministry of Labour. 1977. stone sets. by G.R. No. dated the 31st January. by G. 1978.R. 982.] 1[(lxxxiii) as respects the beedi industry. come into force on the day of December 31. dated the 17th May. specified in the notification of the Government of India in the Ministry of Labour No. 1979. 1963 (10 of 1963). any industry engaged in the manufacture of beedies.R. specified in the notification of the Government of India in the Ministry of Labour. that is to say. 1458.R. S. S. dated the 18th November.] 2[(lxxxiv) as respects the financial establishment (other than banks) engaged in the activities of borrowing. No. 1948 (15 of 1948) and State Finance Corporation established under the State Finance Corporation Acts specified in the notification of the Government of India in the Ministry of Labour.R.

G. by G.S.R. 1980. No. 31-10-1980). by G. dated 23rd April. 1980 (w. G. 29-11-1980).e. 662(E).R.R. 1981. S. G. 1980 (w. by G. 4 Ins.R. 563.R. 1980. S. S. No. G.R.f. No. by G. dated the 17th May. 565. come into force on the 31st October. G. 1[(lxxxviii) as respects the quartzite mines covered by the notification of the Government of India in the Ministry of Labour. 1980 .S. 665 (E). 1980. come into force on the 31st October. G. 1980. specified in the notification of the Government of India in the Ministry of Labour No. No.R. dated 31st October. 605. No. . 1982. (xcv) as respects the establishments engaged in Cattle Feed Industry specified in the notification of the Government of India in the Ministry of Labour. 3 Ins. 2 [(lxxxix) as respects the inland water transport establishments. 613(E). 1980 (w.S. any establishment engaged in the activities of inland water transport specified in the notification of the Government of India in the Ministry of Labour. any industry engaged in the manufacture of bricks. come into force on the 31st May. sub-section (i) of the Gazette of India.R.S. 1 Ins. S. 1980. by G.R. dated the 11th October.e. 1980. 1980.e. S.R.R. 437. dated 5th December. 1980. 614 (E).] 7[(xciv) as respects establishments engaged in poultry farming specified in the notification of the Government of India in the Ministry of Labour. S. by G.S. 611(E).S. 1981. 643(E). 1981 published at page 1834 in Part II. 22-10-1980).] 3[(xc) as respects the establishments engaged in Building and Construction Industry specified in the notification of the Government of India in the Ministry of Labour. come into force on the 31st May.f. 643(E).S. dated the 23rd November. dated the 7th December. No.f. 1980.] 4[(xci) as respects factories relating to the Myrobalan Extract Power Myrobalan Extract Solid and Vegetable Tanning Blended Extract Industries. dated the 17th May. G. 7 Ins. 1981. 1980 (w.f. dated the 30th October. S. 2 Ins. come into force on the 31st May. dated 24th May. dated the 17th May. section 3. specified in the notification of the Government of India in the Ministry of Labour. The Employees’ Provident Funds Scheme. G.] 5[(xcii) as respects the Brick Industry. Extraordinary.R.S. that is to say.e.R. 564. that is to say. 642 (E). dated the 7th December. 1952 61 the Ministry of Labour. 1980.] 6[(xciii) as respects the establishments engaged in stevedoring.f. 605. 1980. dated the 27th November. sub-section (i) of the Gazette of India. No.R. 6 Ins. dated the 23rd November. dated 24th May.e. 31-5-1980).R. G. dated 29th November. section 3.R. No. 1980 (w. Extraordinary. 5 Ins. 1981.S. come into force on the 30th November. dated 22nd October. 31-5-1980). 592 (E). loading and unloading of ships specified in the notification of the Government of India in the Ministry of Labour. by G. published in Part II. 1069.

published in Part II. dated 6th March. S. by G. dated 22-3-2001. S.O. operation and commercial activities 1 Ins. section 3. S. section 3.S. 591. G. 1986 (w.] 5[(ci) as respects the establishments engaged in rendering— (i) courier services.e.1. 2459. 1984. 1952 dated the 7th December.2006 (w. 1982.1. 1993 (w. by Notification NO.O.] 6[(cii) with respect to the establishment engaged in Railways for construction maintenance. 6 Ins. S-35016/1/1997-SS.R. (c) as respects the establishments engaged in guar gum Factories. section 3. published in Part II.R. of sub-section (ii) of the Gazette of India. 2276. scientific. 1981. No. dated 16th September. dated 30th April. 1983. published in Part II. 1981. 1989. dated the 7th December. 1982. 13. by G. S. sub-section (ii) of the Gazette of India. by G. 112. published in Part II. S. S. 20-2-1993). come into force with effect from 1st April. 2004 vide Notification No. Marble Mines and Diamond Saw Mills specified in the notification of the Government of India. 10-5-1986). No.e.e. 5 Ins. dated the 21st May. Extraordinary. specified in the notification of Government of India in the Ministry of Labour. . S.R. 986. 2001.f. by the EPF (Amendment) Scheme. dated 30th August.] 3[(xcviii) as respects the cinema theatres employing 5 or more workers as specified in section 24 of the Cine-Workers and Cinema Theatre Workers (Regulations of Employment) Act. sub-section (ii) of the Gazette of India. dated the 4th June. dated 2nd February.O.f. specified in the notification of the Government of India in the Ministry of Labour and Rehabilitation No. and (iii) cleaning and sweeping services. (ii) aircraft or airlines other than the aircrafts or airlines owned or controlled by the Central or State Government. 4 Ins.] 2[(xcvii) as respects the industries based on asbestos as principal raw material. No. dated 17th December. sub-section (ii) of the Gazette of India.R. 2001.2006). dated 11th April.O. section 3.R. dated the 19th February. sub-section (ii) of the Gazette of India dated 7th April.] 1[(xcvi) as respects the educational. 1982. 1983. SO 45 (E). 1992. by G.62 The Employees’ Provident Funds Scheme. dated 21st June. 1989. 1983 (w. sub-section (i) of the Gazette of India. S. research and training institutions specified in the notification of the Government of India in the Ministry of Labour. 3 Ins. 2 Ins. dated 25th March. 746. in the Ministry of Labour. 2002. 170.e. dated 17. 1981 (50 of 1981) be deemed to have come into force with effect from the 1st day of October. II dated 22nd July. published in Part II. 1992. Section 3. 1-1-1984).f 17. 347. published at page 1834 in Part II.f. No.] 4[(xcix) as respects the iron ore pellets industry as specified in the notification of the Government of India in the Ministry of Labour. section 3.

GSR 401. by G. sub-section (i) of the Gazette of India dated 19. accident. exceeds 7[six thousand and five hundred rupees] per month. (Amendment) Scheme.f.e. 201. dated 10.R. 1854. dated 19th September. The Employees’ Provident Funds Scheme. S. dated 8th February. retaining allowance (if any) and cash value of food concessions] admissible thereon. .2005 published in Part I of Section 3. Definitions:-In this Scheme. dated 16th April. 1337. 1952 63 of Railways. 1957 (w.f. by S. by S. dated 15th January.O.11.P.] 6[(ii) an employee whose pay at the time he is otherwise entitled to become a Member of the Fund. 8 Added by G.11. 1467. 1963 (w.S.f.R. 1122. 320. according to the certified standing orders applicable to the factory or establishment. 1845.F. by E. 2001 dated 4th May. 13-2-1971). 7 Subs. Explanation:-An apprentice means a person who. 1963. for clauses (iv) and (v). S.f.e.O. or cessation of work not due to the employee’s fault.R. Explanation:-‘Pay’ includes basic wages with 8[dearness allowance. 31-5-1957). 1960.f. dated 2nd December. dated 28th November. 10 Subs. 1972 (w.f. 31-12-1960). 1961 (w. 331. dated 28th November. specified in notification of the Government of India in the Ministry of Labour and Employment. 2001 (w. dated 28th November.R.O.R. withdrew the full amount of his accumulations in the Fund under 5[clause (a) or (c) of] sub-paragraph (1) of paragraph 69. 3 Subs. 3[(d) “Commissioner” means a Commissioner for Employees’ Provident Fund appointed under section 5D of the Act and includes a Deputy Provident Fund Commissioner and a Regional Provident Fund Commissioner. 30-11-1963).] (g) “family” means— 1 Subs. by G. (f) “excluded employee” means— 4[(i) an employee who. 1960 (w.] 2.e. unless the context otherwise requires:— (a) “Act” means the Employees’ 1[Provident Funds and Family Pension Fund Act].R. 1963 (30-11-1963). 10[(iv) an apprentice.R. 1952 (19 of 1952). excluding Indian Railways exclusively managed by Government of India whose employees are in enjoyment of the Provident Fund Pension and other retiral benefits under the rules made by the Central Government. dated 16th February. or who is declared to be an apprentice by the authority specified in this behalf by the appropriate Government.e. by G. having been a Member of the Fund. authorised leave. strike which is not illegal.] (e) “continuous service” means uninterrupted service and includes service which is interrupted by sickness. 2[***] (c) “Children” means legitimate children and includes adopted children if the Commissioner is satisfied that under the personal law of the Member adoption of a child is legally recognised. 9 Sub-clause (ii) and Explanation thereto omitted by G.] 9[***].R.R. 24-9-1960). S. by S. 1958. 1845.2005 comes into force from the date of publication. 1-6-2001). 6 Subs. 4 Subs. is an apprentice. S.e. S. 5 Ins.e. 2 Clause (b) deleted by G.

1966. and (ii) 2[in the case of a female Member.R. dated 12th December. 1944 (18 of 1944). the first day of July and the first day of October of each year. dated 3rd March 1966.R. 1962 and G. dal milling industry. by S. by G. by S. 2027. (h) “financial year” means the year commencing on the first day of April. 10 Subs. 1269.R. 11 Subs. S. unless the Member subsequently cancels in writing any such notice. the husband and his dependant parents shall no longer be deemed to be a part of the Member’s family for the purpose of this Scheme. dated 1st June.O. 11[licensed salt industry. by G.R. if the child of a Member 3[or. whether married or unmarried.R.64 The Employees’ Provident Funds Scheme. tiles industry. by G.S. 1413. by G. as the case may be. the first day of April. 6[indigo].R. the child of a deceased son of the Member] has been adopted by another person and if. her husband’s dependant parents and her deceased son’s widow and children :] Provided that if a Member by notice in writing to the Commissioner expresses her desire to exclude her husband from the family.R.O. 7 Subs. rubber 5[. by G. adoption is legally recognised. 13 Subs. his dependant parents and his deceased son’s widow and children:] Provided that if a Member proves that his wife has ceased. dated 23rd October. dated 3rd. under the personal law of the adopter. 1963. S. S. S. 2 Subs. by G.R. 351. his children. dated 15th May.R. 1967. S. (j) “Inspector” means a person appointed as such under section 13 of the Act. dated 3rd March 1966. 1965. 1756. dated 6th July. 7[lac]. 879. 4 Ins. . 5 Subs. such a child shall be considered as excluded from the family of the Member. S. her husband. 1118. 1967. dated 12th September.R. 1964. sugar. 9 Ins.] 12[jute baling or pressing industry]. 824. S. 9[stemming or redrying of tobacco leaf industry]. 1956. her children. 4[(kk) ‘seasonal factory’ means a factory which is exclusively engaged in the manufacture of tea.R. 1952 (i) 1[in the case of a male Member. under the personal law governing him or the customary law of the community to which the spouses belong. 351. 8[cashewnut industry]. dated 21st July. Explanation:-In either of the above two cases. dated 3rd March 1966. 10[oil milling industry]. 1956. unless the Member subsequently intimates by express notice in writing to the Commissioner that she shall continue to be so regarded.R. 351. dated 21st August. (k) “Quarter” means a period of three months commencing on the first day of January. by G. her dependant parents. S. S. his wife. 262. fruit and vegetable preservation industry. turpentine. by G. S. 1966. (i) “Government security” shall have the meaning assigned to it in the Public Debts Act. whether married or unmarried. rosin]. by G. 351. dated 3rd March 1966. 1660. to be entitled to maintenance she shall no longer be deemed to be a part of the Member’s family for the purpose of this Scheme. by G. 6 Ins. dated 14th February.R. 12 Subs.R. by G. hosiery industry . 13[fire works and 1 Subs. 1645. 3 Subs. September. 8 Ins. rice milling industry. S.

690(E). and (m) all other words and expressions shall have the meaning respectively assigned to them in the Act. 12. a fireclay mine or a gypsum mine].f. (6) If any question arises as to the validity of any election. rubber. 4 Ins. 1969. 1-7-1989). 1510. or. but not more than one vote shall be given in favour of any one candidate. such candidate shall be selected by lot to be drawn in the presence of the Chairman in such manner as he may determine. cardamom or pepper]. the Chairman of the Central Board may invite the Members to propose the names of those Members. who shall decide the same.R. coffee. 3 Subs. it shall be referred to the Central Government. the employees. by G. as the case may be.R. dated 10th June.e. dated 30th. as the case may be. by G. by G.R. EXECUTIVE COMMITTEE AND REGIONAL COMMITTEES] 4[3. (2) In the meeting referred to in sub-paragraph (1). 1952 65 percussion cap works industry]. 1989 (w.] 1 Subs. 1-7-1989). as there are vacancies to be filled up in relation to each such category. dated 22nd December. S. the employees referred to in clauses (d) and (e) of sub- section (2) of section 5AA of the Act. the employees. by G. the employees and every such proposal shall be duly seconded by another Member of the Board.R. ice or ice cream industry or cotton ginning. If any Member votes for more candidates than the number of vacancies in relation to the categories of employers or employees or given more than one vote in favour of any one candidate. who represent the employers or. as the case may be. as the case may be. Election of certain Members of the Executive Committee:-(1) The Chairman of the Central Board shall call a meeting of the Board for the purpose of election to the Executive Committee of the Members representing the employer or. S. (4) If the number of persons proposed and seconded for election under sub- paragraph (2) exceeds the number of vacancies to be filled up from amongst the persons representing the employers or. The Employees’ Provident Funds Scheme. June. each Member of the Board present at the meeting shall be given a ballot paper containing the names of all the candidates so proposed and seconded and he may record his votes thereon for as many candidates belonging to the categories of employers or employees. June. CHAPTER II 3[BOARD OF TRUSTEES. baling and pressing industry. S. the persons whose names have been so proposed and seconded in relation to the category of employers or employees. 1[(kkk) “seasonal establishment” means a plantation of tea. 690(E). 1989 (w. dated 30th. S. 2 Subs. all his votes shall be deemed to be invalid. (3) If the number of persons proposed and seconded for election under sub- paragraph (2) does not exceed the number of vacancies to be filled up from amongst the persons representing the employers. and the addition of one vote will entitle any of the candidates to be declared elected. 2[a coffee curing establishment]. .e. 1969. shall be declared elected to the Executive Committee.] (l) “Trustee” means a Member of a Board of Trustees. (5) The persons getting the highest number of votes shall be declared by the Chairman as duly elected to the Executive Committee at the same meeting or as soon thereafter as possible: Provided that where there is an equality of votes between any candidates.f.

dated 30th. 1965 for “nominated”. 2 Ins. 1989 (w.R. 1-7-1989). 1989 (w. 1-7-1989). (d) 10[two persons] representing employees in the 11[industries or establishments] to which this Scheme applies in the State 12[appointed by the Chairman of the Central Board] in consultation with such organisations of employees in the State as may be recognised for the purpose by the Central Government. June. on— (a) progress of recovery of provident fund contributions and other charges. dated 11th.R. S. by G. S. Regional Committee:-(1) Until such time as a State Board is constituted for a State.f. by G. S. 1363. 1-7-1989). 690(E). 4 Subs. dated 30th. February. 16 Subs. 3 Subs. namely:— (a) a Chairman 3[appointed] by the 4[Chairman of the Central Board]. by G. 14 Ins. S. dated 14th March. by G. dated 30th. in particular.R. 690(E). 11 Subs. 690(E). (b) expeditious disposal of prosecutions. S. dated 30th.f. the 1[Chairman of the Central Board] may. (b) Two persons 5[appointed] by the 6[Chairman of the Central Board] on the recommendation of the State Government. 12 Subs. The Regional Committee shall consist of the following persons.— (i) on such matters as the Central Board may refer to it from time to time. June. 401. S.O.R.f. June.e. by S. 1363. he may appoint up to 15[five] additional representatives of the employers or. 1-7-1989). June.R.] 16[(2) A Regional Committee shall advise the Central Board. 1-7-1989).e. 8 Subs.R. 690(E). dated 26th April. S.f.e. 1989 (w. 1989 (w. (ii) generally. by G.e.f.f. by G. S.R. 1-7-1989). by G. S. 297. 13 Ins. 85(E). dated 1st March. 1-7-1989). by G. S. dated 1st March. 7 Subs.f.e. 1953. set up a Regional Committee for the State. 9 Subs. 401. 6 Subs. 690(E).66 The Employees’ Provident Funds Scheme. 1963. 690(E).R. June.e. June. 401. 2[by notification in the Official Gazette]. which will function under the control of the Central Board. 1989 (w. by G. (c) speedy settlement of claims. 1965 for “nominated”. dated 30th. 15 Subs.e. 502. 29-1-2004). by G. 10 Subs.R. 1989 (w. as the case may be. the employees. 13[and (e) the non-official Members of the Central Board ordinarily resident in the State:] 14[Provided that where the Chairman of the Central Board considers it expedient so to do. June.e. (d) annual rendering of accounts to Members of the Fund. 1-7-1989).R. by G.R.f. 1965.R.O. dated 30th.R. S.e. by S. (c) 7[two persons] representing employers in the 8[industries or other establishments] to which this Scheme applies in the State 9[appointed by the Chairman of the Central Board] in consultation with such organisations of employers in the State as may be recognised for the purpose by the Central Government.R. dated 30th. 690(E).f. 5 Subs. 2004 (w. on all matters connected with the administration of the Scheme in the State and. 1952 4.R. by S. June. . dated 26th April. dated 28th. 690(E). June. by G. dated 1st March. by G. 1989 (w.O. and 1 Subs. 1957. 1957. S.R. dated 30th. S. 1989 (w.

by G. by G. 4[(4) An outgoing Trustee or Member shall be eligible for re-appointment. dated 28th November. and his office shall fall vacant from the date on which his resignation is accepted by the Chairman. 1963 (w. 8 Subs. 6 Ins. 1845. 6-1-2001). 1-7-1989). 2 Subs. 1-7-1989). (d) of sub-paragraph (1) of paragraph 4 shall be three years commencing on and from the date on which their appointment is notified in the Official Gazette. (c).R. 1972. 18. S. Resignation:-A Trustee of the Central Board or a Member of 5[the Executive Committee] may resign his office by letter in writing addressed to the Central Government and his office shall fall vacant from the date on which his resignation is accepted by the Central Government. dated 30th.f. (2) and (2A) every Trustee or Member shall continue to hold office until the appointment of his successor is notified in the Official Gazette: Provided that a Member of the Executive Committee shall cease to hold office when he ceases to be a Member of the Central Board. Vice- Chairman and every Trustee of the Central Board referred to in clauses (b). dated 30th. 1[5. June.f. 6[A Member of a Regional Committee may resign his office by a letter in writing addressed to the Chairman. 1989 (w. 1989 (w. 690 (E).e.f. 690 (E). dated 30th June.e.R. by G.] (3) As soon as a State Board is constituted for any State. S. (2) The term of office of the Chairman and every Member of the Executive Committee referred to in clauses (b). 1-7-1989). 2000 (w. by G. Central Board. 1-7-1989).R. 690(E).f. 1989 (w. (2A) The term of office of the Chairman and every Member of a Regional Committee referred to in clauses (b). S. 1989 (w.f. 1-7-1989).R. (c). 690 (E). 1952 67 (e) speedy sanction of advances.R.] 6.f. S.R. S. September. dated 27th. . dated 30th June. 30-11- 1963). dated 22nd December. 7 Sub-paragraph (2) omitted by G. 4 Subs. The Employees’ Provident Funds Scheme. by G. (d) and (e) of sub-section (1) of section 5A of the Act shall be five years commencing on and from the date on which their appointment is notified in the Official Gazette.e.e. without obtaining leave of absence from the Chairman of the Board or Committee. 1298.R. he shall cease to be a Trustee or Member of the Committee: 1 Subs.] 7[***] 7. 1989 (w.] (3) A Trustee or a Member referred to in 3[sub-paragraphs (1). 5 Subs. as the case may be. S.e. dated 30th June. June. Terms of office:-2[(1) The term of office of the Chairman. (c).e.R. 3 Subs. by G. (d) and (e) of sub-section (2) of section 5AA shall be two years and six months commencing on and from the date on which their appointment is notified in the Official Gazette.f. S. S. the Regional Committee constituted for that State under this paragraph shall stand dissolved. by G.e. (2B) Notwithstanding anything contained in sub-paragraphs (1). Cessation and restoration of Trusteeship:-If a Trustee or a Member of 8[the Executive Committee or a Regional Committee] fails to attend three consecutive meetings of the Board or Committee. 690(E). (2) and (2A)] appointed to fill a casual vacancy shall hold office for the remaining period of the term of office of the Trustee or Member in whose place he is appointed and shall continue to hold office on the expiry of the term of office until the appointment of his successor is notified in the Official Gazette. Central Board.

such Trustee or Member has ceased to represent the interest which he purports to represent on the Board or Committee.] 8.f. 30-11-1963). March.R.e. Central Board. as the case may be.R. 1845. S. dated 28th November. 1-7-1989).R. dated 28th November.1963). S. dated 1st. dated 1st. September. or (b) if he intends to absent himself for a period longer than six months. dated 1st. S. dated 28th November.e.68 The Employees’ Provident Funds Scheme. September. by G.] 10. or] (ii) if he as an employer in relation to an exempted establishment or an establishment to which the Scheme applies has defaulted in the payment of any dues to the Board or the Fund recoverable from him under the Act or the Scheme. 1963 (w. 1971. 1971. Removal from Trusteeship or Membership of a Regional Committee:-7[The Central Government may remove from office any Trustee of the Central Board or the Chairman. Disqualifications for Trusteeship or Membership of Regional Committee:-(1) A person shall be disqualified for being 3[appointed] as. June.11. Central Board. 30-11-1963). 1952 1[Provided that the Central Government in the case of the Central Board 2[or the Executive Committee and the Chairman. 1963 (w. 1989 (w.f. of the dates of his departure from and expected return to India. 407. S. he shall tender his resignation.e. by G. as the case may be. by G. by G.R. S. dated 30th.R.e. S.f. 1 Subs. 4[or (iv) if he as an employer in relation to an exempted establishment or an establishment to which the Scheme applies has defaulted in the payment of any dues to the Central Board or the Fund recoverable from him under the Act or the Scheme. as the case may be. 3 Subs.] 5[(2) If any question arises whether any person is disqualified under the sub- paragraph (1). it shall be referred to the Central Government and the decision of the Central Government on any such question shall be final. 1845. 1963 (w. as the case may be: Provided that no such Trustee or Member shall be removed from office unless a reasonable opportunity is given to such Trustee or Member and the body whom he represents. 2 Subs. or (iii) if before or after the commencement of the Act he has been convicted of an offence involving moral turpitude. 1845. as the case may be. 8 Subs.R. 5 Subs. S. S. .] 6[9. or (ii) if he is an undischarged insolvent. if it is satisfied that there were reasonable grounds for the absence.R. 30. or for being a Trustee or Member of a Regional Committee:— (i) if he is declared to be of unsound mind by a competent court. in the opinion of the Central Government or the Chairman. by G. 1965. by G.R. by G. dated 28th November. 4 Ins. 1488. 1845. by G. 1963. Central Board. 7 Subs. of making any representation against the proposed action. in the case of any Regional Committee may restore him to Trusteeship or Membership of the Executive Committee or of] the Regional Committee. 1488. 6 Subs. may remove from office any Member of a Regional Committee— (i) if. Absence from India:-(1) Before a non-official Trustee or a Member of a Regional Committee leaves India:— (a) he shall intimate to the Chairman of the 8[Central Board] or of the Committee.f. 690(E).

. S. 1-7-1989).] (2) The Chairman may. 11. as the case may be. 1963 (w. containing the date. Meetings:-(1) 3[The Central Board] of Trustees 4[or the Executive Committee] or a Regional Committee shall.f. 1845.R.e. 1-7-1989).e. 1-7-1989). 1963 (w. by G. S. S.R.R. call a meeting thereof. by G. 1989 (w. 1963 (w. he shall be deemed to have resigned from the 2[Central Board] or the Committee.] 11[14. 1952 69 (2) If any Trustee or a Member of a Regional Committee leaves India for a period of six months or more without intimation to the Chairman of the 1[Central Board] or of the Regional Committee. 690(E). dated 30th. dated 30th. S. 690(E). shall exercise all the powers of the Chairman at the meeting.e. and shall within fifteen days of the receipt of a requisition in writing from not less than one-third of the Members in the case of the 6[Central Board] 7[or the Executive Committee] and not less than three Members excluding the Chairman in the case of 8[a Regional Committee].f.f. June. shall be deemed sufficient. by G. S. Notice of meeting and list of business:-Notice of not less than 15 days from the date of posting. 4 Ins. 1989 (w. by G. 1989 (w. by G. dated 30th. dated 28th November.f. The Employees’ Provident Funds Scheme. 1989 (w. whenever he thinks fit.e. June. 11 Subs.11. June. 7 Ins. by G. 30-11-1963).f. 690(E). by G. 1-7-1989).R. 10 Subs. June.e. 1989 (w. June.e.f. 1845. S. 30-11-1963). dated 28th November. dated 30th.1963). the Members to preside over the meeting and the Trustee or Member so elected. by G.Quorum:-(1) No business shall be transacted at a meeting of the Central Board 12[or the Executive Committee or a Regional Committee unless at 1 Subs. present in India: Provided that when the Chairman calls a meeting for considering any matter which in his opinion is urgent. dated 28th November. at which he is present.e. a notice giving such reasonable time as he may consider necessary. S. 690(E).R. 1963 (w. If the Chairman of the Central Board is absent at any time.R. time and place of every ordinary meeting together with a list of business to be conducted at the meeting.R. If the Vice-Chairman of the Central Board or the Chairman of the Executive Committee or of a Regional Committee is absent at any time.R. by G.e.e.R. June. the Vice-Chairman thereof shall preside over the meeting of the Central Board and exercise all the powers of the Chairman at the meeting. 1-7-1989). dated 30th. S. 6 Subs. S. 1963 (w. shall be despatched by registered post or by special messenger to each Trustee or a Member of 9[the Executive Committee or] the Regional Committee. 1845.f. 1989 (w. as the case may be. 3 Subs. by G. 12.e. 1845.R. dated 28th November. 12 Ins. dated 30th. by G.f. 30. dated 28th November. 1-7-1989). S.f. 30-11-1963). Chairman to preside at meetings:-The Chairman of the Central Board or the Executive Committee or a Regional Committee shall preside at every meeting of the Central Board or the Executive Committee or the Regional Committee.R. 1845. 30-11-1963). S.e. 30-11-1963).e. 2 Subs. 690(E). 1845. dated 28th November.R. 8 Subs. 5 Subs. as the case may be. S.f. subject to the provisions of paragraph 12. the Trustees or Members present shall elect one of the Trustees or. 9 Ins. 690(E).f. 1963 (w. as the case may be. 10[13. meet at such place and time as may be appointed by the Chairman: 5[Provided that the Central Board or the Regional Committee shall meet at least twice in each financial year and the Executive Committee shall meet at least four times in each financial year.f. by G.

dated 28th November. 1845. 1963 (w. June. S. dated 30th.R. 1963 (w. he may. 1845.f. S. and explaining the reasons for his inability to attend the meeting. by G. dated 30th. 4 Ins. 1963 (w. by G. the Chairman shall adjourn the meeting to a date not later than seven days from the date of the original meeting informing the Trustees or Members of 5[the Executive Committee or] the Regional Committee.f. 1963 (w. 401. and (ii) the instrument making such appointment has been received by the Chairman of the 13[Central Board] or the Regional 1 Ins. by G. 1989 (w. by G. dated 1st March. dated 1st March. dated 28th November. 5 Ins. which he represents on the 10[Central Board] or the Regional Committee.e. 1845. 1666. .e. dated 28th November.R. 1[(aa) in the case of the Executive Committee at least one each shall be from among those elected under clauses (d) and (e) of sub- section (2) of section 5AA of the Act.] 7[14A. by G. 1965. by G. S. 1952 least eleven Trustees or four Members of the Executive Committee or a Regional Committee.e.e. June. 1989 (w. dated 28th November. S. 30-11-1963). appoint any representative of the Organisation. as the case may be.R. as the case may be. addressed to the Chairman of the 9[Central Board] or the Regional Committee. 11 Subs. dated 28th November.f. 3 Subs. by G.] are present.e. dated 28th November. Nomination of a substitute during the absence of a Trustee/Member of the Central Board/Regional Committee:-(1) If a Trustee or a Member is unable to attend any meeting of the 8[Central Board] or the Regional Committee.f. S. 1989 (w. dated 30th. S. S.R. S.f. June. as the case may be.e. 1845. S. 30-11-1963). 9 Subs.R. by G. by G. by a written statement. at least one shall be from among those 2[appointed] under clause (c) and at least one from among those 3[appointed] under clause (d) of sub-paragraph (1) of paragraph 4. by G. (2) If at any meeting the number of Trustees or Members of 4[the Executive Committee or] a Regional Committee is less than the required quorum. 690(E). as the case may be. dated 30th June. 8 Subs. 1. 30-11-1963). 13 Subs. 30-11-1963). 1963.e.R. 10 Subs.e. signed by him. 1845.7. 1-7-1989).f.R. 7 Ins.1989) . by G. by G.e. 30-11-1963). 1963 (w.R.f.f. 1-7-1989).70 The Employees’ Provident Funds Scheme. time and place of the adjourned meeting and it shall thereupon be lawful to dispose of the business at such adjourned meeting irrespective of the number of Trustees or Members of 6[the Executive Committee or] the Regional Committee present. November. of whom— (a) in the case of the Central Board at least one each shall be from among those appointed under clauses (d) and (e) respectively of sub-section (1) of section 5A of the Act. dated 10th.R.e. 690 (E).R.R. 1989 (w. 30-11-1963). S. 1963 (w. 2 Subs. 1965.] (b) in the case of a Regional Committee. 690(E). S. S. 12 Subs.f. 6 Ins. by G. 1845. 401.R. as his substitute for attending that meeting of the 11[Central Board] or the Regional Committee in his place: Provided that no such appointment shall be valid unless— (i) such appointment has been approved by the Chairman of the 12[Central Board] or the Regional Committee as the case may be. of the date. 690(E).f.R. 1-7-1989). S.

S.e.f. dated 30th.e. dated 30th.e. June. 1952 71 Committee. 1963 (w.R. by G. 8 Ins. by G. S. by G.R. for written opinion be considered at a meeting of the 10[Central Board. 15 Subs. June. dated 28th November. 1963 (w. by G. 1989 (w. (2) A substitute validly appointed under sub-paragraph (1) shall have all the rights and powers of a Trustee or a Member. June. (3) A Trustee or a Member appointing a substitute for attending any meeting of the 3[Central Board] or the Regional Committee. 30-11-1963). 1-7-1989). June. June. June. in respect of which he is appointed and shall receive allowances. the opinion of the Chairman shall prevail: Provided further that any Trustee or Member of 8[the Executive Committee or] Regional Committee may request that the question referred to Trustees or. dated 28th November. 690(E).e.R.R. by G. shall. 1989 (w.e.e.f. 1-7-1989). 30-11-1963).R. 12 Subs. and if the request is made by not less than three Trustees or 12[Members of the Executive Committee or a Regional Committee] shall direct that it be so considered. June. 9 Subs.e. 4 Subs. S. 1963 (w. by G.R.] 15.R. 690(E). dated 30th.R. 1989 (w. and be under obligations as if he were a Trustee or a Member appointed under the Act and the scheme respectively. dated 30th. 6-4-1985). 1989 (w. direct that any question shall be decided by the circulation of necessary papers to Trustees or 7[Members of the Executive Committee or a Regional Committee] present in India and by securing their opinions in writing. by G.f. 1989 (w. 1963 (w. 690(E). 1-7-1989). dated 30th.R. as the case may be 1[***]before the date fixed for the meeting. 1-7-1989). 690(E). dated 30th.f. S. 1-7-1989). 1-7-1989).R.f.f.f. by G.S. by G. 7 Subs. June. if he thinks fit.f. 30-11-1963). S. S. 13 Subs. dated 28th November. dated 30th. 363.] 5[or the Executive Committee] or a Regional Committee shall be decided by a majority of the votes of the Trustees or 6[Members of the Executive Committee or a Regional Committee] present and voting. dated 30th.f. Minutes of meetings:-(1) The minutes of a meeting of 13[the Central Board] 14[or the Executive Committee] or a Regional Committee showing inter alia the names of the Trustees or Members of 15[Executive Committee or a Regional 1 Omitted by G.e. by G. . 690(E). 690(E). 1845. notwithstanding anything contained in this paragraph.R. 10 Subs. as the case may be.R. dated 30th. 9[Members of the Executive Committee or a Regional Committee]. dated 28th November.f. by G. S. Disposal of business:-Every question considered at a meeting of 4[the Central Board. 30-11-1963). continue to be liable for the misappropriation or misapplication of the Fund by the substitute and shall also be liable for any act of misfeasance or non-feasance committed in relation to the Fund by the substitute appointed by him . 1845. 690(E). 1845. 1985 (w. 1989 (w. 3 Subs. 11 Ins.e.] 11[or the Executive Committee] or a Regional Committee and thereupon the Chairman may. 1-7-1989). 1-7-1989). S. 690(E). June.f. 14 Ins. 1845. dated 25th March.e.e.e. 1989 (w.f. 1845. 1-7-1989).f. 690(E). S. S.R. 1963 (w. by G.f. by G. 6 Subs. In the event of an equality of votes the Chairman shall exercise a casting vote: Provided that the Chairman may.R. S.e. as the case may be. 1989 (w. in relation to the meeting of the 2[Central Board] or the Regional Committee.R. Any such question shall be decided in accordance with the opinion of the majority of Trustees or Members received within the time limit allowed and if the opinions are equally divided. S.f. by G. 2 Subs. 5 Ins. 1989 (w.e. dated 28th November. 30-11-1963).e. The Employees’ Provident Funds Scheme. S. 16. S.

1989 (w. 1989 (w.e.f.f. G. S. 1989 (w.R.S. 6 Omitted by G. 6-2-1993).R. 690(E). 4 Omitted by G. (b) actual expenditure incurred by him on single return journey fare by rail 11[by first air- 1 Subs. 8 Subs. the minutes shall be circulated so as to reach the Trustees or Members at least ten days before such meeting. as may be considered necessary at the next meeting.f.S. (2) The records of the minutes of each meeting shall be signed by the Chairman after confirmation with such modifications.e.e. June. 1-7-1989).S.S. dated 30th. Acts of 3[***] a Regional Committee not invalid by reason merely of any vacancy in. 2 Subs. dated 30th. The minutes shall thereafter be recorded in minute book as a permanent record: Provided that if another meeting is held within a period of one month and ten days. as the case may be. 1989 (w. namely:— (i) Travelling allowance:— (A) a non-official Trustee or Member residing at the place where a meeting is held shall be allowed the actual expenditure incurred by him on conveyance. 690(E). 81.R. 1-7-1989). June.R. dated 9th September.R. dated 30th.S.f. 690(E).f.e.e. 690(E).f. S. 1952 Committee] present thereat shall be circulated to all Trustees or Members of 1[Executive Committee or a Regional Committee] present in India not later than one month from the date of the meeting. etc. 2010. by G. or defect in the constitution. 690(E). 690(E). . 1989 (w. at the following rates. dated 9th September. (w. (B) a non-official Trustee or Member not residing at the place where a meeting is held. every non- official Trustee or non-official Member of the Executive Committee or a Regional Committee shall be allowed travelling and daily allowances for attending the meeting of the Central Board or the Executive Committee or the Regional Committee. 2010. 1-7-1989). 9 Substituted for “rupees fifty for each day on which he attends one or more meetings” by the Employees’ Provident Fund Scheme (Amendment) Scheme.R.e.S.S.e.R. 1-7-1989). 7 Subs. 1989 (w. 11 Ins. 1989 (w. 2[17. G. 1-7-1989).R.R.S. by G. 3 Omitted by G. by G.:-No act or proceeding of 4[***] a Regional Committee shall be deemed to be invalid by reason merely of any vacancy in or any defect in the constitution of 5[***] the Regional Committee 6[***].] 18. 1993. January. 1-7-1989). 10 The word and brackets “(Tourist)” omitted by the Employees’ Provident Fund Scheme (Amendment) Scheme. June.e.e. 1-7-1989).— (a) actual expenditure incurred by him on air journey by economy 10[***] class. by G. 2010. June. June. dated 20th. shall be allowed. 744(E).R. 5 Omitted by G. dated 28th November. dated 30th. dated 30th.f. by G.72 The Employees’ Provident Funds Scheme. dated 30th. 1845. 690(E). Fees and allowances:-(1) The 7[travelling allowances and daily allowances of an official Trustee or official Member of the Executive Committee or a Regional Committee] shall be governed by the rules applicable to him for journeys performed on official duties and shall be paid by the authority paying his salary.f. 2010. subject to the maximum of 9[rupees one hundred and fifty for each day for travel within the city]. 1963 (w. 30-11-1963). June. dated 30th.R. if any. June. 744(E).S. 8[(2) Subject to the provisions of sub-paragraphs (3) and (4).f.

1845.S. 8 Ins. June. 2010. 1989 (w. the fare will be limited to what would have been admissible to the Trustee or Member under clause (b) of this item. 808. 1976. 1961. by G. June. 1963. 1963. June. 1-7-1989).S. 2 Subs. as the case may be. 3 Subs.S. dated 13th.R. to such travelling and daily allowances as are admissible to Grade I Officers of the State Government. 1989 (w. to such travelling and daily allowances as are admissible to the Members of that Legislature for attending meetings of the Legislature. 1500 per day if the member stays in a hotel. 1961. and. 6 Subs. dated 13th. 2010.] 5[(4) Where such Trustee or Member being a Member of either House of Parliament attends a meeting of the 6[Central Board] or 7[the Executive Committee or ] the Regional Committee. dated 28th November. dated 30th. 690(E). 1-7-1989). 690(E). i. G.R. 5 Subs. (ii) Daily allowance:— (A) a non-official Trustee or Member residing at a place where a meeting is held shall not be entitled to any daily allowance.R. 200 per day as expenses towards food]: Provided that the daily allowance shall be calculated for attending the meeting for the entire absence from the normal place of residence of the non- official Trustee or Member on calendar day basis. June. by G.C. two-tier sleeper or first class. dated 28th November. 7 Ins.R. he shall be entitled to such travelling and daily allowances as may be admissible to him under the rules laid down by the Central Government on the subject from time to time:] 8[Provided that when a Minister is appointed as Chairman or Member of the Board or of 1[the Executive Committee or of the Regional Committee]. as the case may be. by G. dated 16th June. (c) actual fare or expenditure incurred by him on road journey by taxi or own car or auto-rickshaw or bus (other than an air-conditioned bus) but not exceeding the rates notified by the concerned Director of Transport for journey by taxi or auto- rickshaw. not exceeding Rs. by G. 744(E).R. and (ii) when the State Legislature is in session. . dated 30th.e.e. by G. midnight to midnight as under :— For absence not exceeding 6 hours Nil For absence exceeding 6 hours but not exceeding 12 hours 70 per cent For absence exceeding 12 hours 100 per cent 2[(3) Where such Trustee or Member being a Member of a State Legislature attends a meeting of the 3[Central Board] or 4[the Executive Committee or] the Regional Committee.R. 1427.e. 1845. he shall be entitled— (i) when the State Legislature is not in session. When the journey is performed between places connected by rail..f.R. as the case may be. 808. S. and 1 Substituted by the Employees’ Provident Fund Scheme (Amendment) Scheme.S.S. 1[(B) a non-official trustee or a member not residing at the place where a meeting is held shall be paid Rs. 4 Ins. by G.f.S. by G.. 1952 73 conditioned class or] by 2nd A. S. The Employees’ Provident Funds Scheme. dated 9th September.R.

10 Subs. 2 Ins.S. S. June.] 22. 8 Subs. dated 30th. . S. 1989 (w. 1-7-1989).e. 1-7-1963).R.e.R. June. by G. by G.R. dated 28th November. 5 Explanation II omitted by G. 1-7-1989).f. dated 30th.] 7[***] 8[21. June. dated 30th.S. 1-7-1989). 5[***] CHAPTER III APPOINTMENT AND POWERS OF COMMISSIONER AND OTHER STAFF OF BOARD OF TRUSTEES 6[19. 3 Sub-paragraph (5) omitted by G. by G. 690(E).f. 6 Subs. June. 11 Ins. dated 30th. 7 Paragraph (5) omitted by G. 1-9-1991). 1-7-1989).R. 1-7-1989). as the case may be. dated 30th. convene meetings of the Central Board or 12[the Executive Committee or] the Regional Committee. 1952 attends a meeting of such Central Board or 2[the Executive Committee or] Regional Committee.e. June. dated 28th November.R. by G. 9[***] open such regional and local offices as it may consider desirable for the proper implementation of the Scheme.f. 1845(E). Central Provident Fund Commissioner and Financial Adviser and Chief Accounts Officer:-The Central Provident Fund Commissioner and the Financial Adviser and Chief Accounts Officer shall not undertake any work unconnected with their office without the previous sanction of the Central Government. The Regional Provident Fund Commissioner-in-charge of the region shall be the Secretary of the Regional Committee of the State/Union Territory within his jurisdiction.R. shall be claimed under this paragraph by a Trustee or Member of 4[the Executive Committee or] a Regional Committee if he has drawn or will draw allowance for the same from his employer or as a Member of any Legislature or of any Committee or Conference constituted or convened by Government and no travelling allowance shall be claimed if he uses a means of transport provided at the expense of Government or his employer. dated 30th. 1989 (w.74 The Employees’ Provident Funds Scheme.f. dated 16th August . 1989 (w. 1963 (w.e. 1-7-1989).f.S.S.e.f. 690(E).f.S.e. 9 Omitted by G. dated 30th.f.f. by G. 1989 (w. 1963 (w. June. 1845. 1-7-1989). 690(E). 690(E). by G. 30-11-1963). his travelling and daily allowance shall be governed by the rules applicable to him for journeys performed on official duties and shall be paid by the authority paying his salary. as the case may be].R. dated 30th.e.] (2) The Secretary to the Central Board or 11[the Executive Committee or] a Regional Committee shall.] 1 Subs.e.R.R. keep a record of its minutes and shall take the necessary steps for carrying out the decisions of the Central Board or 13[the Executive Committee or] the Regional Committee.] 3[***] Explanation I:-No daily or travelling allowance in respect of any day or journey. 1989 (w. 13 Ins.R. June. as the case may be.S. Secretary of the Central Board or a Regional Committee:-10[(1) The Central Provident Fund Commissioner shall be the Secretary of the Central Board and of the Executive Committee. as the case may be.e. by G. June. 1989 (w. 1991 (w.f. 1989 (w. 690(E). 690(E). 690(E). 12 Ins. 690. It may also define the functions and duties of the regional and local offices. 4 Ins. 521. in consultation with the Chairman. 690(E).R.S.e.f.R. 1-7-1989). 1-7-1989). by G. 1989 (w. 1-7-1989). 1989 (w.S. June.R.S. by G. dated 30th.e.S. 690(E). 1989 (w.f.f.e.e. dated 30th. June. S. Opening of regional and other offices:-The Central Board may.

5 Subs.f. June.S> II dt.e.f.R. Administrative and financial powers of a Commissioner:-(1) A Commissioner may. 1-7-1989). dated 30th. 2[14. as it may deem necessary for the efficient administration of the Fund.S. (2) A Commissioner may also exercise such administrative and financial powers other than those specified in sub-paragraph (1) above.R.R. S.e. dated 30th. empower its Chairman to sanction expenditure on any item.R. 3[23. 21-5-1988). 690(E).f. 35016/1/98. June. dated 30th. 1963 (w. dated 28th November. 4-3- 2000). by a resolution. S. 2 Subs. 147. as may be delegated to him from time to time by the Central Board 8[***].e.f. dated 28th November. 7 Omitted by G. The Employees’ Provident Funds Scheme. of Labour.e.S. June. 1989 (w. 6 Subs.R.] (2) The Central Board may also. S.S. dated 28th November. Information of appointments to the Central Board:-References relating to all appointments of officers of the 4[level of the Regional Provident Fund Commissioners and above made by the Chairman.f.] 5[24. June. 1-7-1989). Noti.e.e.S. 1-7-1989). 1963 (w. whether in the nature of capital expenditure or revenue expenditure. 6-2-1960). by G. 8 Omitted by G. 690(E).R. by G. No. 1963 (w. 1989 (w. 1-7-1989).R.R. Delegation of power by the Central Board:-10[(1) The Central Board 11[***]may.2000 (w. by G. 30-11-1963). S. 1988 (w. 1-7-1989). S. 30-11-1963). by G. 1989 (w.f.S.f.R. by G. (3) A Commissioner may delegate from time to time the administrative and financial powers delegated to him by the Central Board to any officer under his control or superintendence to the extent considered suitable by him for the administration of the Scheme.S. 1960 (w. as he may consider necessary for the efficient administration of the Scheme. S. 690(E). 9 Subs. 11 Omitted by G. without reference to the 6[Central Board] sanction expenditure on contingencies. dated 30th.e. Central Board] shall be placed before the next meeting of the Central Board for information.300-18.] 9[24A. A statement of such delegation shall be placed before the next meeting of the Central Board for information. dated 30th. 1989 (w.f. 1952 75 1[22A. 30-11-1963).e.f.2. where such expenditure is beyond the limits up to which the Commissioner is authorised to sanction expenditure on any single item.f.e. 3 Subs. by a resolution. 690(E). 421. by G.300]. Appointment of officers and employees of the Central Board:-The power of appointment vested in the Central Board under sub-section (3) of section 5D of the Act shall be exercised by the Board in relation to posts carrying the maximum scale of pay of Rs. 690(E). 25. 1989 (w.e. . June. by Min. dated 12th May.] 1 Ins. 4 Subs.R. 1845.f. 1845. 10 Subs. January. (3) All sanctions of expenditure made by the Chairman in pursuance of sub- paragraph (1) shall be reported to the Central Board as soon as possible after the sanction of the expenditure.e. subject to financial provisions in the Budget. empower its Chairman to appoint such officers and employees other than those mentioned in sub-sections (1) and (2) of section 5D of the Act. by G. dated 29th. 1845. supplies and services and purchase of articles required for administering the Fund subject to financial provision in the budget and subject to the limits upto which a Commissioner may be authorised to sanction expenditure on any single item from time to time by the Central Board 7[***].

(2) After this paragraph comes into force in a factory or other establishment.S. on joining a factory or other establishment to which this Scheme applies. 689. Powers of the Central Government until the Central Board is constituted:-Until the Central Board is constituted. (6) Notwithstanding anything contained in this paragraph. (4) On re-election of an employee or a class of employees exempted under paragraph 27 or paragraph 27A to join the fund or on the expiry or cancellation of an order under that paragraph.f. shall also be entitled and required to become a Member of the fund from the day this paragraph comes into force in such factory or other establishment if on the date of such coming into force. other than an excluded employee. 1952 25. the Central Government shall transfer amounts standing to the credit of the Fund to the Central Board.e.76 The Employees’ Provident Funds Scheme. by G. shall be entitled and required to become a Member of the Fund from the day this paragraph comes into force in such factory or other establishment. shall become a Member of the fund forthwith. every employee employed in or in connection with the work of that factory or establishment. be entitled and required to become a Member of the Fund from the date he ceased to be such employee. Classes of employees entitled and required to join the fund:-(1) (a) Every employee employed in or in connection with the work of a factory or other establishment to which this Scheme applies. on ceasing to be such an employee. an officer not below the rank of an Assistant Provident Fund Commissioner may. such employee is a subscriber to a provident fund maintained in respect of the factory or other establishment or in respect of any other factory or establishment (to which the Act applies) under the same employer: Provided that where the Scheme applies to a factory or other establishment on the expiry or cancellation of an order of exemption under section 17 of the Act. who has not become a Member already shall also be entitled and required to become a Member of the Fund from the date of joining the factory or establishment. (5) Every employee who is a Member of a private provident fund maintained in respect of an exempted factory or other establishment and who but for exemption would have become and continued as a Member of the Fund shall. dated 19th.R. other than an excluded employee. (b) Every employee employed in or in connection with the work of a factory or other establishment to which this Scheme applies. every employee who but for the exemption would have become and continued as a Member of the Fund. other than an excluded employee. every employee shall forthwith become a Member thereof. CHAPTER IV MEMBERSHIP OF THE FUND 1[26. the Central Government shall administer the Fund and may exercise any of the powers and discharge any of the functions of the Board: Provided that on the constitution of the Central Board. become a Member of the Fund forthwith. 1-11-1990). October. on the joint request in writing of any employee of a factory or other establishment to which this Scheme applies and his employer. . enrol such employee as a Member or allow 1 Subs. 1990 (w. (3) An excluded employee employed in or in connection with the work of a factory or other establishment to which this Scheme applies shall.

where the monthly pay of such a Member exceeds 3[six thousand and five hundred rupees] the contribution payable by him.R. 4. dated 6th May. 4. 1960 for certain words. By G.S. 8 Subs.e. shall be limited to the amounts payable on a monthly pay of 4[six thousand and five hundred rupees] including 5[dearness allowance.f.5. 1962. by G. S.S. or as regards the date from which he is so entitled or required to become a Member.R.e. by G. 326 (E). 1959. 31-12-1960).] 26A. 1963 (w. dated 8th February. 2 Subs. dt. 30-11-1963). and the contribution shall be payable to the Fund in respect of him by the employer. Such contribution shall be in accordance with the rate specified in paragraph 29: Provided that subject to the provisions contained in sub-paragraph (6) of paragraph 26 2[in paragraph 27] or sub-paragraph (1) of paragraph 27A. dt.f.R.2001 (w. 584. 1522.R. Retention of Membership:-(1) A Member of the Fund shall continue to be Member until he withdraws under paragraph 69 the amount standing to his credit in the Fund or is covered by a notification of exemption under section 17 of the Act or an order of exemption under paragraph 27 or paragraph 27A. 1-6-2001). by G. 4 Subs. S. dated 28th November. by G. by G. 852. 1-6-2001). . 7 Omitted by G. 326 (E). 5 Subs.2001 (w.S. S. 1 Subs. retaining allowance (if any) and cash value of food concession. and in respect of him by the employer.e. 201.] 8[27. thereon of the Regional Commissioner 7[***] shall be final: Provided that no decision shall be given unless both the employer and the employee have been heard.5.R. by G. 326 (E). The Employees’ Provident Funds Scheme. Resolution of doubts:-If any question arises whether an employee is entitled or required to become or continue as a Member.R. 1-6-2001). the decision. Explanation:-In the case of claim for refund by a Member under sub- paragraph (2) of paragraph 69. provided that the employer gives an undertaking in writing that he shall pay the administrative charges payable and shall comply with all statutory provi- sions in respect of such employee. 1952 77 him to contribute more than 1[six thousand and five hundred rupees] of his pay per month if he is already a Member of the fund and thereupon such employee shall be entitled to the benefits and shall be subject to the conditions of the Fund. 1845.5. Exemption of an employee:-(1) A Commissioner may by order and subject to such conditions as may be specified in the order exempt from the operation of all or any of the provisions of this Scheme an employee to whom the Scheme applies on receipt of application in Form I from such an employee: Provided that such an employee is entitled to benefit in the nature of Provident Fund.R.e. gratuity or old age pension according to the rules of the factory or their establishment and such benefits separately or jointly are on the whole not less favourable than the benefits provided under the Act and the Scheme. (2) Every Member employed as an employee other than an excluded employee in a factory or other establishment to which this Scheme applies shall contribute to the Fund.2001 (w.S. 4.]] 6[26B. dated 16th December. 1961 (w. dt.S. the Membership of the Fund shall be deemed to have been terminated from the date the payment is authorised to him by the authority specified in this behalf by the Commissioner irrespective of the date of claim. dated 11th May. 6 Ins.f. 3 Subs.f.f.R.e.

dated 28th October. 3 Subs. 30-10-2003). submit such returns. dated 26th April. provide such facilities for inspection.78 The Employees’ Provident Funds Scheme. 2003 (w. 1952 (2) Where an employee is exempted as aforesaid.R.f.O. 1952: 1. inter alia. 1953.] 4[27AA. S. Terms and conditions of exemption:-All exemptions already granted or to be granted hereafter under section 17 of the Act or under paragraph 27A of the scheme shall be subject to the terms and conditions as given in the Appendix A. by G. S. 1952 The following are the revised conditions for grant of exemption under section 17 of the Act. 1961. dated 29th October.R. for proper accounts of the receipts into 1 Ins. . (5) The provisions of this paragraph shall be deemed to have come into force with effect from the 14th of October. dated 22nd December. pay such inspection charges and invest provident fund collections in such manner as the Central Government may direct.e. 1953.R. 2000 (w. 2 Subs. 18. 853 (E). The provident fund shall vest in the Board of Trustees who will be responsible for and accountable to the Employees’ Provident Fund Organisation. (3) An employee exempted under sub-paragraph (1) may by an application to the Commissioner make a declaration that he shall become a Member of the Fund. S. 2035. by G. 1363. 1286. submit such returns. by G. S.e. (4) No employee shall be granted exemption or permitted to apply out of exemption more than once on each account. as the case may be. (4) No class of employees shall be granted exemption or permitted to apply out of exemption more than once on each account. from time to time.R. pay such inspection charges and invest provident fund collections in such manner as the Central Government may direct. provide such facilities for inspection. by S. (3) A class of employees exempted under sub-paragraph (1) or the majority of employees constituting such class may by an application to the Commissioner make a declaration that the class of employees shall become Members of the Fund. by G. the employer shall in respect of such class of employees maintain such account. 6-1-2001). 1957. the employer shall in respect of such employee maintain such account. 4 Ins.R.] 1[27A. The employer shall establish a Board of Trustees under his chairmanship for the management of the provident fund according to such directions as my be given by the Central Government or the Central Provident Fund Commissioner. (2) Where any class of employees is exempted as aforesaid. gratuity or old age pension according to the rules of the 3[factory or other establishment] and such benefits separately or jointly or on the whole not less favourable than the benefits provided under the Act and this Scheme. 5 Subs.] 5[APPENDIX A REVISED CONDITIONS FOR GRANT OF EXEMPTION UNDER SECTION 17 OF THE EMPLOYEES’ PROVIDENT FUNDS AND MISCELLANEOUS PROVISIONS ACT.f. dated 13th October. Exemption of a class of employees:-(1) 2[The appropriate Government] may by order and subject to such conditions as may be specified in the order exempt from the operation of all or any of the provisions of this Scheme any class of employees to whom the Scheme applies: Provided that such class of employees is entitled to benefits in the nature of provident fund.

a copy of the rules of the funds as approved by the appropriate authority as and when amended thereto along with a translation in the language of the majority of the employees. Where an employee who is already a Member of employees’ provident fund or a provident fund of any other exempted establishment is employed in his establishment. . as defined in section 2(f) of the Act. 6. the employer shall immediately enroll him as a Member of the fund. defalcation. that has the ultimate control over the affairs of the establishment. 8. and (ii) in relation to any other establishment. 9. or the authority. burglary. the conditions and quantum of advances and other matters laid down under the Provident Fund Rules of the establishment and the interest credited to the account of each Member. The employer shall be liable to pay simple interest in terms of the provisions of section 7Q of the Act for any delay in payment of any dues towards the Board of Trustees. advances and transfers should be settled expeditiously. shall be made applicable to them automatically pending formal amendment of the Rules of the trust. 1952 79 and payment from the provident fund and the balance in their custody. For this purpose. The Employees’ Provident Funds Scheme. the owner or the occupier of the factory. The employer shall display on the notice board of the establishment. 5. 2. The rate of contributions payable. the person who. within the maximum time frame prescribed by the Employees’ Provident Fund Organisation. the “employer” shall mean— (i) in relation to an establishment. The RPFC shall before giving his approval give a reasonable opportunity to the employees to explain their point of view. calculated on the monthly running balance of the Member and declared by the Board of Trustees shall not be lower than those declared by the Central Government under the various provisions prescribed in the Act and the Scheme framed thereunder. The employer should also arrange to have the accumulations in the provident fund account of such employee with his previous employer transferred and credited into his account. 3. All claims for withdrawals. The employer shall bear all the expenses of the administration of the provident fund and also make good any other loss that may be caused to the provident fund due to theft. Any deficiency in the interest declared by the Board of Trustees in to be made good by the employer to bring it up to the statutory limit. 4. All employees. The Board of Trustees shall meet at least once in every three months and shall function in accordance with the guidelines that may be issued from time to time by the Central Government / Central Provident Fund Commissioner (CPFC) or an officer authorized by him. had the establishment not been granted exemption. which is more beneficial to the employees than the existing rules of the establishment. shall be enrolled as Members. 10. which is a factory. 7. Any amendment to the Scheme. 11. The employer shall transfer to the Board of Trustees the contributions payable to the provident fund by himself and employees at the rate prescribed under the Act from time to time by the 15th of each month following the month for which the contributions are payable. misappropriation or any other reason. who have been eligible to become Members of the provident fund. No amendment in these rules shall be made by the employer without the prior approval of the Regional Provident Fund Commissioner (referred to as RPFC hereafter). 12.

like purchase of securities and bonds. Failure to make investments as per directions of the Government shall make the Board of Trustees separately and jointly liable to surcharge as may be imposed by the Central Provident Fund Commissioner or his representative. 1952. The Board of Trustees shall maintain detailed accounts to show the contributions credited. viz. with whom and in whose safe custody. the same shall remain in custody of employee to be updated periodically by the Trustees when presented to them. However. 1952 13. The establishments should periodically transmit the details of Members’ accounts electronically as and when directed by the CPFC/RPFC. The Board of Trustees shall issue an annual statement of accounts or pass books to every employee within six months of the close of financial / accounting free of cost once in the year. failing which it will be deemed as a default and the Board of Trustees and employer will jointly and separately be liable for suitable penal action by the Employees’ Provident Fund Organisation. the Board of Trustees may raise such sum or sums of money as may be required for meeting obligatory expenses such as settlement of claims. The employer shall make necessary provisions to enable all the matters to be able to see their account balance from the computer terminals as and when required by them. (b) The Board of Trustees shall maintain a script wise register and ensure timely realization of interest. (c) The DEMAT Account should be opened through depository participants approved by the Reserve Bank of India and the Central Government in this regard. shall be treated as incidental cost of investment by the trust. approved by the Reserve Bank of India and the Central Government. The exempted establishment shall intimate to the Regional Provident Fund Commissioner concerned the details of depository participants (approved by the Reserve Bank of India and the Central Government). such custodian shall transfer the investment obtained in the name of the trust and standing in its credit to the Regional Provident Fund Commissioner concerned directly on receipt of request from the Regional Provident Fund Commissioner concerned to that effect. On closure of establishment or liquidation or cancellation of exemption from the Employees’ Provident Fund Scheme. 19. 14. (a) The securities shall be obtained in the name of trust. 16. The securities so obtained should be in dematerialized (DEMAT) form and in case the required facility is not available in the areas where the trust operates. the investments made in the name of the trust. should be lodged in the safe custody of depository participants. 18. Also all types of cost of investments like brokerage for purchase of securities. In case of passbook. The Board of Trustees and the employer shall file such returns monthly / annually as may be prescribed by the Employees’ Provident Fund Organisation within the specified time limit. bonds. etc. grant of advances as .. (d) The cost of maintaining DEMAT account should be treated as incidental cost of investment by the trust.80 The Employees’ Provident Funds Scheme. The maintenance of such records should preferably be done electronically. subject to nominal charges. The Board of Trustees shall invest the monies of the provident fund as per the directions of the Government from time to time. 20. withdrawal and interest in respect of each employee. 17. made. Additional printouts can be made available as and when the Members want. 15. investments made in securities. have been lodged. All such investments. the Board of Trustees shall inform the Regional Provident Fund Commissioner concerned about the same. who shall be the custodian of the same. etc.

the CPFC or the Regional Provident Fund Commissioner in-charge of the region shall have the right to have the accounts re-audited by any other qualified auditor and the expenses so incurred shall be borne by the employer. 21. or other pecuniary rewards given by any financial or other institutions for the investments made by the trust should be credited to its account. bonus. whether wholly owned or not. The employer and the Members of the Board of Trustees. 25. Any commission. (b) A copy of the auditor’s report along with the audited balance sheet should be submitted to the Regional Provident Fund Commissioner concerned by the auditors directly within six months after the closing of the financial year from 1st April to 31st March. In the event of any violation of the conditions for grant of exemption. 26. 29. A company reporting loss for three consecutive financial years or erosion in their capital base shall have their exemption withdrawn from the 1st day of the next / succeeding financial year. as a result of merger. acquisition. defalcation. 23. The employer and the Board of Trustees shall also give an undertaking to transfer the funds promptly within the time-limit prescribed by the concerned Regional Provident Fund Commissioner in the event of cancellation of exemption. demerger. inter alia. the exemption granted shall stand revoked and the establishment should promptly report the matter to the RPFC concerned for grant of fresh exemption.F.. 22. The employer in relation to the exempted establishment shall provide for such facilities for inspection and pay such inspection charges as the Central Government may from time to time direct under clause (a) of sub-section (3) of section 17 of the Act within 15 days from the close of every month. which has been granted exemption. . formation of a subsidiary. 27. (c) The same auditors should not be appointed for two consecutive years and not more than two years in a block of six years. including their successors and assignees. the employer shall be liable to make good the loss. sale. (a) The account of the provident fund maintained by the Board of Trustees shall be subject to audit by a qualified independent chartered accountant annually. Where considered necessary. The format of the balance sheet and the information to be furnished in the report shall be as prescribed by the Employees’ Provident Fund Organisation and made available with the Regional Provident Fund Commissioner office in electronic format as well as signed hard copy. 24.. by the employer or the Board of Trustees. shall furnish a written undertaking to the Regional Provident Fund Commissioner in such format as may be prescribed from time to time. agreeing to abide by the conditions which are specified and this shall be legally binding on the employer and the Board of Trustees. etc. wrong investment decisions. at the time of grant of exemption. amalgamation. the exemption granted may be cancelled after issuing a show-cause notice in this regard to the concerned persons. accumulations in the event of his / her leaving service of the employer and any other receipts by sale of the securities or other investments standing in the name of the fund subject to the prior approval of the Regional Provident Fund Commissioner. or such conditions as may be specified later for continuation of exemption. etc. In case of any change of legal status of the establishment. In the event of any loss to the trust as a result of any fraud. 1952 81 per rules and transfer of Member’s P. The Employees’ Provident Funds Scheme. 28. This shall be legally binding on them and will make them liable for prosecution in the event of any delay in the transfer of funds. incentive.

31. dated 28th November.R. dated 6th September 1985 (w. the appreciated value of such certificates at the time of the transfer will be taken into account in determining the amount of the accumulations to be transferred. or cancellation of the exemption.e. the total accumulations to the credit of subscribers generally on that date and the advances.O. In case. if any. 897. 5 Ins.82 The Employees’ Provident Funds Scheme. as the case may be. by G. 1845. Transfer of accumulations from existing Provident Funds:-(1) Every authority in charge of. the whole or any part of such accumulations is invested in National Savings Certificates or National Plan Savings Certificates.f. 21-9-1985). 2[or sub-section (5) of section 17 thereof. 9 Subs. by G. S.f. 30-11-1963). dated 6th September 1985 (w. The Central Government may lay down any further conditions for continuation of exemption of the establishments. as the case may be]. In case.e. dated 11th October. dated 28th November 1963. 6 The word “appropriate” omitted vide G. 7 Subs.e. S. 10 Subs.e. 897. all the Trustees shall be jointly and separately liable / responsible for any default committed by any of the Trustees / employer of any of the participating units and the RPFC shall take suitable legal action against all the Trustees of the common provident fund trust. the authority making the transfer to the Fund shall transfer those securities at the price for which they were actually purchased or transfer a sum equivalent to such price. dated 6th September 1985 (w. 1963 (w. dated 12th April. 8 Ins.f. S. 897. 1958.R. any Provident Fund in existence 1[***] the accumulations wherein are to be transferred to the Fund under sub-section (2) of section 15 of the Act. by G. 30-11-1963). 11[or in securities guaranteed by appropriate Government as regards repayment of principal and payment of interest or in both]. .f.R.f. 897.] 28. 21-9-1985). taken by the subscribers 5[within twenty-five days of the application of the Scheme. 21-9-1985).R. 4 Omitted by G. or entrusted with the management of. 897. 579.R. S. by G. 1363. books of account and other documents relating to the said accumulations. 21-9-1985). S. provided that the difference between the face 1 Omitted by G. dated 26th April. 1952 30. (ii) transfer to the 6[***] Fund in the manner specified in sub- paragraph (2) the total accumulations standing to the credit of the subscribers in relation to each 7[factory or other establishment] 8[within ten days of the application of the Scheme. 11 Ins. and (iii) transfer to the 9[Central Board] all pass books. S. or cancellation of the exemption.R.R. 1963 (w.f. 1957. dated 6th September 1985 (w. 1845. however. shall be transferred to the Fund by the authority aforesaid in cash : 10[Provided that where the whole or any part of such accumulations consists of investments in Government securities.R.R. 1845.e.e. by G.f. 970. in case of liquid cash in bank and within thirty days in case of securities]. 3 Omitted by G.R. (2) All accumulations standing to the credit of the subscribers. as the case may be] shall 3[***]— (i) send to the 4[***] Commissioner a statement showing the amount standing to the credit of each subscriber on the date of the transfer. S. 21-9-1985). howsoever invested. 1971. dated 28th November. 2 Ins. there are more than one unit / establishment participating in the common provident fund trust which has been granted exemption.R. by S. S. dated 6th September 1985 (w. S. by G. S.e.

R. the 9[***] Commissioner may.R. 31-12-1960). by notification in the Gazette of India. for by G. 22-9-1997).e. dated 26th April. 1845. S. dated 28th November. allow acceptance of the transfer of such securities from the authority making the transfer to the Fund at the price for which they were actually purchased. dated 27th. Contributions :-(1) The contribution payable by the employer under the Scheme shall be at the rate of 12[ten per cent] of the 13[basic wages. 5 Omitted by G. 30-11-1963). 1952 83 value of such certificate and their appreciated value at the time of the transfer has already been credited to the accounts of the subscribers: 1[Provided further that where the whole or any part of such accumulation consists of investments in 2[securities bearing no guarantee of an appropriate Government as regards repayment of principal and payment of interest].R. 974. or realised or realisable for the period prior to the registration of the securities in the name of the Central Board of Trustees.f. 6 Subs. S. dated 10th August. 1963. for by G. by G. dated 28th November. 1845. dated 12th April. October.e. 1960.R. 201. 1963 (w. . S.f. 579. by G. S. dated 28th November.] [Explanation:-The total amount of Provident Fund accumulations includes interest thereon and the authority in charge of the Fund shall transfer in cash any balance of interest on investments which happens to be undistributed on the date of the transfer.O. 8 Subs. 7 Subs. 1845. 4 Subs. dated 28th November. 1963 (w.R.R. dated 8th February.O. 1963 (w.e.e. 3 Subs. 12 Subs. Employees’ Provident Fund.] CHAPTER V CONTRIBUTIONS 11[29. 1953.R.e. S.e. in exceptional cases. 1963 (w. by G.] (4) The accumulations transferred to the Fund in accordance with this paragraph shall be credited to the account of each of the Members of the Fund.R. 1997 (w. for by G. 13 Added by G. by S.f. 1971.f. by S.f. 1961 (w. 2387. (5) When the accumulations in any such Provident Fund as is referred to in sub-paragraph (1) have been so transferred to the Fund. dated 13th July.f. S. 10 Subs. 30-11-1963). 11 Subs. by S. 270. 1363. 2 Subs. 1845. S.R. dated 3rd January.R. by G.R. 1957. dated 28th January. S. declare that the subscribers of such Provident Fund have now become Members of the Fund and that the accumula- tions aforesaid have now become vested in the 10[Central Board.R. 9 Omitted by G. 86.e.R. dated 28th November. 30-11-1963). 1963 (w. 406. the Central Government may.O. 30-11-1963). S. to the extent to which he may be entitled thereto having regard to the statement furnished by the authority aforesaid. 1845. dearness allowance (including the cash value of any food concession) and retaining allowance (if any)] payable to each employee to whom the Scheme applies: 1 Ins.f. 30-11-1963). 1957. The Employees’ Provident Funds Scheme.] (3) Any cash transferred under sub-paragraph (2) shall be deposited in any office or branch of the Reserve Bank of India or the 3[State Bank of India] to the credit of the 4[Central Board] and the receipt obtained in respect thereof shall be forwarded to the 5[***] Commissioner: Provided that where there is no office or branch of either of the two Banks at the place where the 6[factory or other establishment] is situated the amount shall be credited to the 7[Central Board] by means of a Reserve Bank of India 8[Governmental Draft at par. S.

by G. 22-9-1997).R. by G. 3375. in the first instance. 1399.R. dated 18th September. 3 Subs.] (3) The contribution shall be calculated on the basis of 6[basic wages. and cash value of food concessions admissible thereon) for the time being payable to the employees other than an excluded employee.84 The Employees’ Provident Funds Scheme. S. the contribution payable by such Member (in this Scheme referred to as the Member’s contribution). 30-11-1963). 1952 1[Provided that the above rate of contribution shall be 2[twelve] per cent in respect of any establishment or class of establishments which the Central Government may specify in the Official Gazette from time to time under the first proviso to sub-section (1) of section 6 of the Act. July.f. if any. 1997 (w.e. by G. by G.f. S. retaining allowance. by S. dated 27th October. S. on behalf of the Member employed by him directly or by or through a contractor.S. in consultation with 1 Ins. 3375.f.R. 9 Subs. S.] (2) The contribution payable by the employee under the Scheme shall be equal to the contribution payable by the employer in respect of such employee: 3[Provided that in respect of any employee to whom the Scheme applies.e.e. 1997 (w. dated 23rd. be an amount exceeding 4[ten per cent] or 5[twelve] per cent. dated 28th November. 1989 (w. 548. 406. (3) It shall be the responsibility of the principal employer to pay both the contribution payable by himself in respect of the employees directly employed by him and also in respect of the employees employed by or through a contractor and also administrative charges 11[***]. 1962. 1964 (w. dearness allowance (including the cash value of any food concession) and retaining allowance (if any)] actually drawn during the whole month whether paid on daily.] 12[Explanation:-For the purposes of this paragraph the expression “administrative charges” means such percentage of the pay (basic wages. 201.e. pay both the contribution payable by himself (in this Scheme referred to as the employer’s contribution) and also.O. dated 27th October.R. of his basic wages. 1957. by G.f. 6 Added by G. dated 10th October. 1963 (w. the contractor shall recover the contributions payable by such employee in this Scheme referred to as the Member’s contribution and shall pay to the principal employer the amount of Member’s contribution so deducted together with an equal amount of contribution (in this Scheme referred to as the employer’s contribution) and also administrative charges 10[***]. 406. S. 1983 (w.R. 1961 (w.] 9[30. 1-4-1983).f. 1399.R. 1845. by G. 2 Subs.R.e. dated 12th December. 22-9-1997). (2) In respect of employees employed by or through a contractor.S. dated 8th February.R. 31-12-1960).e. S.e. 12 Ins. 50 paise or more to be counted as the next higher rupee and fraction of a rupee less than 50 paise to be ignored]. 8 Subs. weekly. dated 30th. 1957.O. 1964 (w. and in respect of which provident fund contributions are payable as the Central Government may.] 7[(4) Each contribution shall be calculated to 8[the nearest rupee. the contribution payable by him may. June. 11 Omitted by G. 4 Subs.R. 7 Subs.R.f. dearness allowance. as the case may be. S. 690(E). dearness allowance and retaining allowance (if any) subject to the condition that the employer shall not be under an obligation to pay any contribution over and above his contribution payable under the Act.f. dated 18th September.R. 5 Subs. 1-10-1964). 1-7-1989).R. fortnightly or monthly basis.f. if he so desires. 1756. by S. . 1964 (w.e. 1-10-1964).e. dated 10th October. 1399.f. 1-10-1964). by G. Payment of contribution:-(1) The employer shall. dated 18th September. S. 10 Omitted by G.

by G.e. Recovery of a Member’s share of contributions:-(1) The amount of a Member’s contribution paid by the employer 1[or a contractor] shall. 6[32A.e. dated 16th August. 2008 (w. 1845.R. 4 Subs.f. 1845. 1963 (w. 1845. 1952 85 the Central Board and having regard to the resources of the Fund for meeting its normal administrative expenses. be made from the 4[subsequent] wages. may recover from the employer by way of penalty. Employer’s share not to be deducted from the Members:- Notwithstanding any contract to the contrary the employer shall not be entitled to deduct the employer’s contribution from the wage of a Member or otherwise to recover it from him. Recovery of damages for default in payment of any contribution:.] 31. 521. weekly or fortnightly basis should be totalled up to indicate the monthly deductions.e. dated 16th August.f. S.f. 1991 (w. 521. 1963 (w. 5 Ins. by S. dated 28th November.O.f.f. S. 26-09-2008). S. 30-11-1963).R. be recoverable by means of deduction from the wages of the Member and not otherwise: Provided that no such deduction may be made from any wage other than that which is paid in respect of the period or part of the period in respect of which the contribution is payable: Provided further that the employer 2[or a contractor] shall be entitled to recover the employee’s share from a wage other than that which is paid in respect of the period for which the contribution has been paid or is payable where the employee has in writing given a false declaration at the time of joining service with the said employer 3[or a contractor] that he was not already a Member of the Fund: Provided also that where no such deduction has been made on account of an accidental mistake or a clerical error. 30-11-1963). dated 26th September. 7 Substituted by G. 32. by G. Period of default Rates of damages No. 1991 (w. notwithstanding the provisions in this scheme or any law for the time being in force or any contract to the contrary. 3 Ins. dated 28th November. (2) Deduction made from the wages of a Member paid on daily. S. by G. 689(E).7[(1) Where an employer makes default in the payment of any contribution to the Fund.e. . 30-11-1963).R. S.R. by G. 1-9-1991). damages at the rates given in the table below:- Sr. 6 Ins. (3) Any sum deducted by an employer 5[or the contractor] from the wages of an employee under this Scheme shall be deemed to have been entrusted to him for the purpose of paying the contribution in respect of which it was deducted. by G. 2 Ins. (percentage of arrears per annum) (1) (2) (3) (a) Less than 2 months Five 1 Ins.R.f. such deduction may. 1-9-1991). 1963 (w.e. 500. fix. dated 28th November.R.R. The Employees’ Provident Funds Scheme. 1953. with the consent in writing of the Inspector. dated 2nd March. S.e. or in the transfer of accumulations required to be transferred by him under section (2) of Section 15 or sub-section (5) of Section 17 of the Act or in the payment of any charges payable under any other provisions of the Act or the Scheme or under any of the conditions specified under Section 17 of the Act. the Central Provident Fund Commissioner or such officer as may be authorised by the Central Government by notification in the Official Gazette in this behalf.

complete waiver of damages may be allowed. on demand. . on such demand. by G. in this behalf recommends. waiver of damages up to 100 per cent may be allowed. 18-3-1972. 1991 (w. require such person to furnish and such person shall. ask him to state in writing whether or not he is a Member of the Fund and if he is. particulars concerning himself and his nominee required for the Declaration Form in Form 2. 1363.R. Such employer shall enter the particulars in the declaration form and obtain the signature or thumb impression of the person concerned. 3 Ins. 1972 (w. Declaration by persons already employed at the time of institution of the Fund:-Every person who is required or entitled to become a Member of the Fund shall be asked forthwith by his employer to furnish and shall. he shall. (percentage of arrears per annum) (1) (2) (3) (b) Two months and above but less than four months Ten (c) Four months and above but less than six months Fifteen (d) Six months and above Twenty Five. 34. 521. CONTRIBUTION CARDS AND RETURNS 33. subject to the following terms and conditions. depending on merits.] 1 Ins. 320. Terms and conditions for reduction or waiver of damages:-The Central Board may reduce or waive the damages levied under section 14B of the Act in relation to an establishment specified in the second proviso to section 14B.e. dated 16th F`ebruary. for reasons to be recorded in its scheme. Declaration by persons taking up employment after the Fund has been established:-The employer in relation to a 2[factory or other establishment] shall.). 1-9-1991). 1971. furnish to him for communication to the Commissioner. S. (b) in cases where the Board for Industrial and Financial Reconstruction. 2 Subs. dated 16th August.] CHAPTER VI DECLARATION.f.R.R. Period of default Rates of damages No. for communication to the Commissioner.86 The Employees’ Provident Funds Scheme. namely:— (a) in case of a change of management including transfer of the undertaking to workers’ co-operative and in case of merger or amalgamation of the sick industrial company with any other industrial company. reduction of damages up to 50 per cent may be allowed. before taking any person into employment. by G. (c) in other cases. by S.f. particulars regarding himself and his nominee required for the Declaration Form. 50 paise or more to be counted as the nearest higher rupee and fraction of a rupee less than 50 paise to be ignored. Such employer shall enter the particulars in the Declaration Form and obtain the signature or thumb impression of the person concerned: 3[Provided that in the case of any such employee who has become a Member of the Family Pension Fund under the Employees’ Family Pension Scheme. 1952 Sr. S. furnish to him. 1957.] (2) The damages shall be calculated to the nearest rupee. the aforesaid Declaration Form shall also contain such particulars as are necessary to comply with the requirements of that Scheme.O. dated 26th April.] 1[32B. ask for the Account Number and/or the name and particulars of the last employer.e. If he is unable to furnish the Account Number.

S. dated 17th August. 1971. 1961 (w. the aforesaid Forms shall also contain such particulars as are necessary to comply with the requirement of that Scheme. 413.f.R. S.R. 1972 (w. 1176. 1-4-1994) and again subs. The Employees’ Provident Funds Scheme. dated 11th March. Preparation of contribution cards:-The employer shall prepare a contribution card 1[in Form 3] 2[or Form 3A] as may be appropriate. 1300. 1966. and it shall be the duty of every employer to assist the Central Board in making such payments from the Fund to his employees as are sanctioned by or under the authority of the Central Board. a consolidated return in such form as the Commissioner may specify. dated 16th February.] 11[(5)] Every employer shall maintain such accounts in relation to the amounts contributed to the Fund by him and by his employees as the Central Board may. S.R. 3 Ins. 413. by G.e.e. S.S. 18-3-1972. by G. dated 28th September. 9 Sub-paragraph (3) omitted by G. 1964. S. 1 Subs.e. 1176. S. in respect of every employee in his employment at the commencement of the Scheme or who is taken into employment after that date and who is required or entitled to become or is a Member of the Fund including those who produce an Account Number and in respect of whom no fresh Declaration Form is prepared: 3[Provided that in the case of any such employee who has become a Member of the Family Pension Fund under the Employees’ Family Pension Scheme. of the employees leaving service of the employer during the preceding month: 8[Provided that if there is no employee qualifying to become a Member of the Fund for the first time or there is no employee leaving service of the employer during the preceding month. by G. 10 Ins. dated 19th September. dated 8th February. dated 11th March. 1952 87 35. 11-1-1997). 4 Omitted. 1962. S. for an Inspector to record his observations on his visit to the establishment. .R. S. by G. S. 1968.R. Duties of employers:-(1) Every employer shall send to the Commissioner.] 36. 1809. S. retaining allowance (if any) and dearness allowance including the cash value of any food concession] paid to each of such employee: 6[Provided that if there is no employee who is required or entitled to become a Member of the Fund. within fifteen days of the commencement of this Scheme. the employer shall send a ‘NIL’ return.R. 25 dated 31st December. by G. 1996 (w. 11 Sub-paragraph (4) and (5) re-numbered as Sub-paragraph (5) and (6) by G. by G. 7 Sub. 1809. 2 Ins.R. 201.R. the employer shall send a ‘NIL’ return. 31-12-1960). dated 17th August.] (2) Every employer shall send to the Commissioner within fifteen days of the close of each month a return— (a) in Form 5. 1962. dated 19th September. 1300. 1966.f.R. 1964. 8 Ins.f. by G. 320. direct. dated 28th September. 1994 (w. 6 Ins. of the employees qualifying to become Members of the Fund for the first time during the preceding month together with the declaration in Form 2 furnished by such qualifying employees. by G.R.] 9[***] 10[(4) Every employer shall maintain an inspection note book in such form as the Commissioner may specify.).R. and (b) 7[in such form as the Commissioner may specify]. dated 24th May.R. 4[***] of the employees required or entitled to become Members of the Fund showing the 5[basic wage. S. 5 Subs.f. 1968. from time to time. 294. by G.e. by G.

1971. dated 9th September. 1399.] 6[36B. submit to the principal employer a statement showing the recoveries of contributions in respect of employees employed by or through him and shall also furnish to him such information as the principal employer is required to furnish under the provisions of the Scheme to the Commissioner. if any. 7 Subs.R. 1965. dated 21st February. occupiers. by G. 5A annexed hereto. 320. dearness allowance. 1961. 1845.R. S. S. S. 34 and 36. 30-11-1963). 1176. 1972. dated 16th February. 2 Added by G. .R.R. 1964. deduct the employee’s contribution from his wages which together with his own contribution as well as an administrative charge of such percentage 7[of the pay (basic wages. and it shall be the duty of every employer to carry out such directions. owners]. 3 Ins. 1963 (w. Mode of payment of contributions:-(1) The employer shall. for the purpose specified above.R. 8 Subs. 1952 1[(6)]Notwithstanding anything hereinbefore contained in this paragraph. dated 1st November. S. directors. or is applied after that date. dated 18th September. 706. 1714. shall apply the aforesaid Form may be deemed to satisfy the requirements of the Employees’ Family Pension Scheme. S. manager or any other person or persons who have the ultimate control over the affairs of such factory or establishment and also send intimation of any change in such particulars. shall furnish 3[in duplicate] to the Regional Commissioner in Form No. 38.] 37. by G. dated 17th August. S. within seven days of the close of every month. S. 1457. G. He shall within fifteen days of the close of every month pay the same to the Fund by separate bank drafts or cheques on account of contribution and administrative charge]: 8[Provided that if the payment is made by a cheque. the Central Board may issue such directions to employers generally as it may consider necessary or proper for the purpose of implementing the Scheme. 1983. 1964. retaining allowance. it should be drawn only on the local bank of the place in which deposits are made]: 1 Sub-paragraph (4) and (5) re-numbered as Sub-paragraph (5) and (6) by G. to the Regional Commissioner by registered post and in such other manner as may be specified by the Regional Commissioner: 5[Provided that in the case of any employer of a factory or other establishment to which the Act and the Family Pension Scheme. 1836.88 The Employees’ Provident Funds Scheme. Duties of contractors:-Every contractor shall. and cash value of food concessions admissible thereon) for the time being payable to the employees other than an excluded employee and in respect of which provident fund contributions are payable as the Central Government may fix. within fifteen days of such change. 5 Ins. by G. before paying the Member his wages in respect of any period or part of period for which contributions are payable. Allotment of Account Number:-On receipt of the information referred to in paragraphs 33. 4[particulars of all the branches and departments. 2[36A. 1961. Employer to furnish particulars of ownership:-Every employer in relation to a factory or establishment to which the Act applies on the date of coming into force of the Employees’ Provident Funds (Tenth Amendment) Scheme.R. S. partners. 1971.R.f. dated 7th December. dated 28th November.R. 4 Subs.e. 1966. 6 Added by G. by G. the Commissioner shall promptly allot an Account Number to each employee qualifying to become a Member and shall communicate the Account Number to the Member through the employer.

dated 26th April. S. 4[(2) The employer shall forward to the Commissioner within twenty-five days of the close of the month. 4 Subs. 294. 1968 and Subs. every employer shall. Supply of Pass Books to the Members:-With effect from such date as the Commissioner may specify in this behalf.] 39. 25. 6[40A. S. by S. by G. the employer shall pay to the Fund the amount mentioned above by means of Reserve Bank of India 3[Governmental Drafts at par] separately on account of contributions and administrative charge.O. by G. dated 7th February. 1-3-1994) and again Subs. . by S. 794. 11-1-1997).R. S.R.e. 1957. on an employee becoming a Member of the fund.] 1 Subs. dated 28th September.R. 1994 (w.R. in consultation with the Central Board and having regard to the resources of the Fund available for meeting its normal administrative expenses. 1996 (w.R. dated 24th May.e. a monthly abstract in such form as the Commissioner may specify showing the aggregate amount of recoveries made from the wages of all the Members and the aggregate amount contributed by the employer in respect of all such Members for the month : Provided that an employer shall send a Nil return. dated 10th August.R. by G. 3 Subs.R. dated 9th July. 6 Ins. Fixation of administrative charges:-The Central Government may. S. Contributions to be entered in the contribution card:-The amount recovered every month from the wages of an employee as well as the contribution made by the employer in respect of each such employee shall be entered by the employer every month in the contribution card opened in the name of each Member under this Scheme. 1953. The Employees’ Provident Funds Scheme. 5 Ins. 2 Subs.f. 341. fix the percentage of administrative charges payable under sub-paragraph (1) of paragraph 38 above. 1952 89 Provided further that where there is no branch of the Reserve Bank or the 1[State] Bank of India at the station where the 2[factory or other establishment] is situated. 1992. showing the total amount of recoveries made during the period of currency from the wages of each Member and the total amount contributed by the employer in respect of each such Member for the said period. 1809. 1960.f. by G. dated 31st December. 25. 1995.] 5[(3) The employer shall send to the Commissioner within one month of the close of the period of currency.f. 270. 963. if no such recoveries have been made from the employees : Provided further that in the case of any such employee who has become a Member of the Pension Fund under the Employees’ Pension Scheme. S. a consolidated Annual Contribution Statement in Form 6A.R. 40. provide a Pass Book to every such Member and maintain the same in such form and manner as the Commissioner may direct from time to time: Provided that different dates may be specified for different industries or classes of establishments or for different areas.O.e. dated 31st December. 1996 (w. S. by G. The employer shall maintain on his record duplicate copies of the aforesaid monthly abstract and consolidated annual contribution statement for production at the time of inspection by the Inspector. 11-1-1997). the aforesaid Form shall also contain such particulars as are necessary to comply with the requirements of that Scheme. by G.

dated 28th September. dated 26th February.O. by G. 1968. on or before the expiration of the period of currency of the contribution card. 1972 (w. the aforesaid Form shall also contain such particulars as are necessary to comply with the requirements of that Scheme. prepare in respect of each Member employed by him a card in Form 3 3[or Form 3A] as may be appropriate. 1971.R. Production of cards and records for inspection by the Commission- er or Inspector:-Every employer shall.] 44. by G. 1809. S. either in person or by notice in writing. dated 26th April.— (i) in respect of the first contribution period. the aforesaid Form shall also contain such particulars as are necessary to comply with the requirements of that Scheme. 320. for the next period of currency: 4[Provided that in the case of any such employee who has become a Member of the Family Pension Fund under the Employees’ Family Pension Scheme. or (ii) in respect of the contribution period immediately preceding the date from which the establishment is notified as an annually posted establishment. . 320.e.R. as the case may be. 1972 (w.90 The Employees’ Provident Funds Scheme. 1966.f. 5 Added.R.f. whenever the Commissioner or any other officer authorised by him in this behalf or an Inspector so requests.). 46. 1971. S. dated 16th February. 1957. 4 Ins. S. 1952 41. dated 28th September. the records of any Member employed by him and 1 Subs. by G. 1809.] 42. the employer shall send the contribution card in respect of such Members before the twentieth day of the month following that in which the Members left the service:] 6[Provided further that in the case of any such employee who has become a Member of the Family Pension Fund under the Employees’ Family Pension Scheme. Renewal of contribution cards:-An employer shall.] 43.R. send the contribution cards to the Commissioner together with a statement in Form 6: 5[Provided that where a Member leaves service. by G. 2 Subs. Inspection of cards by Members:-Any Member making a request in this behalf to the employer shall be permitted to inspect his cards himself or to have the same inspected by any person duly authorised by him in writing to do so. 45. Officer.R. 348. 18-3-1972. 1968.). Currency of contribution cards:-The contribution cards issued under this Scheme shall be current for one year: Provided that the said period of one year may commence and terminate at such different times in different 1[factories and other establishments] as may be decided by the Commissioner from time to time: 2[Provided further that the cards issued. or Inspector. within 72 hours of making such request provided that no such request shall be entertained more than once in every two calendar months. 6 Ins. S. 3 Ins. by G. may be for a period which may be less or more than a year. Submission of contribution cards to the Commissioner:-Every employer shall within one month from the date of expiration of the period of currency of the contribution card in respect of Members employed by him. dated 16th February. 1363.R. produce before the Commissioner. S. by S. 18-3-1972. Custody of contribution cards:-The employer shall retain in his custody the contribution cards in respect of each Member employed by him and shall take every precaution against loss or damage of the contribution cards.e.

Brokerage and commission on the purchase and sale of securities and other investments shall be included in the purchase or sale price.f. Investment of moneys belonging to Employees’ Provident Fund:-(1) All moneys belonging to the Fund shall be deposited in the Reserve Bank or the 7[State] Bank of India or in such other Scheduled Banks as may be approved by the Central Government from time to time or shall be invested. 2[pass books. 974. Administration Accounts:-A separate account shall be kept called the “Central Administration Account” for recording all administrative expenses of the Fund including such administrative charges as the Fund may be authorised to levy. dated 28th November. by the said Commissioner.R. Interest Suspense Account:-All interest. 3[pass books. dated 9th July. 4 Ins. S. 341.e.f. 6 Sub-paragraph (2) omitted by G. 974. 2 Ins. S.f.R. 341. S. S. dated 9th July. 1 Ins. S. 1972 (w. Officer or Inspector. by G. subject to such directions as the Central Government may from time to time give.e. 47. dated 10th August. in the securi- ties mentioned or referred to in clauses (a) to (d) of section 20 of the Indian Trusts Act. by G.R. if he thinks fit. 1992 (w. dated 10th August. 48. S. 25.f. 1960. from the sale or investments not including therein the transactions of the Administration Account. as the case may be. S. 1[pass books] and Forms to employers:-The Commissioner shall supply to employers.R. 30-11-1963). 6[***] 50. and not separately charged to the “Interest Suspense Account”. if any. CHAPTER VII ADMINISTRATION OF THE FUND. 3 Ins.R.R. Supply of cards. Provident Fund Account:-The aggregate amount received as the employers’ and the employees’ contributions to the Fund shall be credited to an account to be called the “Provident Fund Account”.] or forms in excess of the number which the Commissioner considers to be the requirement of the employer. ACCOUNTS AND AUDIT 49. by G. 5 Subs. shall be credited or debited.f.e. to an account called the “Interest Suspense Account”.e. dated 9th July.R. 1963 (w. Current Account:-The Commissioner shall deposit the Bank drafts or cheques received from the employers in the Reserve Bank or the 5[State] Bank of India in the Current Account of the Fund. 341. 1960. .e. The Employees’ Provident Funds Scheme. and net profits or losses. and other income realised. supply such extra cards.] or forms and make such charge therefor as he considers reasonable. 1845. the Commissioner may. by G.). 52. 51. and if so required. 1952 91 any card then in his possession. as the case may be.7-1992. 1882 (2 of 1882). by G. 25-7-1992). dated 9th July. 1992 (w. if he thinks fit. 25-7-1992).). 7 Subs. 25-7-1992. 1992 (w. 4[pass books. free of charge on demand contribution cards. by G. who may. 341. rent. retain the records provided that he shall grant a receipt for every record retained by him. Officer or Inspector shall deliver such record to the said Commissioner.] declaration forms and other forms referred to in this Scheme: Provided that if any employer desires to obtain any cards.

Expenses of Administration:-(1) All expenses relating to the administration of the Fund including those incurred on Regional Committee shall be met from the Fund. not including therein the Administration Account. 1960. by G. 1770. dated 28th August. by G. of the Trustees of the Central Board and salaries. by G. 1960.R. and loss. S.R. 2 Subs. (2) All expenses of administration of the Fund. the Fund.e.] 4[55. 1845. legal expenses and cost of all stationery and forms incurred in respect of the Central Board. in Form 10. cost and all expenses incurred in connection with the construction of office buildings and staff quarters shall be met from the Administration Account of the Fund. S. except with the previous sanction of the Central Government. by G. S.R. 5 Subs. 1314. dated 20th November. he may apply to the Commissioner within whose jurisdiction he was previously employed. 1952 [Provided that such securities are payable both in respect of capital and in respect of interest in India. including the fees and allowances. 5[57. arising from. 1966. the cost of audit of the accounts.] (2) The Fund shall be operated upon by such officers as may be authorised in this behalf by the 2[Central Board] concerned. Form and manner of maintenance of accounts:-The Central Board shall maintain proper accounts of its income and expenditure.92 The Employees’ Provident Funds Scheme. pensions. shall not. including the Administration Account shall be audited in accordance with the instructions issued by the Central Government in consultation with the Comptroller and Auditor-General of India. by G. leave and joining time allowances. 1992 (w. 3 Subs. 4 Subs. be expended for any purpose other than the payment of the sums standing to the credit of individual Members of the Fund or to their nominees or heirs or legal representatives in accordance with the provisions of this Scheme. The accounts shall be prepared for the financial year and the books shall be balanced on the thirty-first March each year. 53. contributions to provident fund and other benefit fund instituted for the officers and employees of the Central Board. dated 16th August. including its administrative accounts. 2-1-1993). dated 21st December. Audit:-(1) The accounts of the Fund. (3) The expenses incurred by the Central Government in connection with the establishment of the Fund shall be treated as a loan and such loan shall be repaid from the Administration Account. if any. 3[54. .f.] 56. for 1 Subs. dated 28th November. travelling and compensatory allowances. (2) All expenses incurred in respect of. (2) The charges on account of audit shall be paid out of the Administration Account. gratuities and compassionate allowances. any investment shall be charged to the Fund. and the balance sheet in Form 11. 1963. Disposal of the Fund:-1[(1) Subject to the provisions of the Act and of this Scheme. S. 1845.R. in such form as the Commissioner may specify. S.R. Inter-State transfer of Members:-(1) Where a Member of the Fund ceases to be employed in one region and secures employment in another region in an establishment to which this Scheme applies or which is an exempted establishment or which is not covered under the Act but has a provident fund scheme of its own. 11.

(5) Any expenditure incurred by the Commissioner over and above the sanctioned budget of a financial year and not covered under the provisions of sub-paragraphs (3) and (4) of paragraph 58 shall be reported to the Central Board at the earliest possible moment after the excess is established for its consideration and for obtaining sanction of the Central Government.O. (ii) it is made only for meeting such expenses of administration as are to be met from the Administration Account in accordance with paragraph 54. dated 28th November.] 1 Subs.] 2[(3) The Commissioner may.R. 593. 2 Added by G. a budget showing separately the probable receipts from the contributions and from the levy of administrative charges and the expenditure which it proposes to incur during the following financial year. make budgetary reappropriation of funds sanctioned in the budget by the Central Government. by G. The Employees’ Provident Funds Scheme.R.] 59. Budget:-(1) The Commissioner shall place before the Central Board each year before the first fortnight of February. he may apply to the Commissioner of the region. 261. (2) The Central Government may make such modification in the budget as it considers desirable before sanctioning it. 1983 (w. Member’s accounts:-(1) An account shall be opened in the office of the Fund in the name of each Member in which it shall be credited:— (a) his contributions. 5 Subs.f. and (c) interest as provided in paragraph 60. of inescapable expenditure which are likely to be incurred during the year for which no provision has been made in the sanctioned budget and which cannot be covered under the provisions of sub-paragraph (3) of paragraph 58.f.R. The supplementary budget as approved by the Central Board shall be submitted for sanction to the Central Government within a month of its being placed before the Central Board. 1957 (w.R. dated 2nd May. 10-5-1975). 1963 (w.] 3[(4) The Commissioner shall place before the Central Board a supplementary budget for a financial year. 3 Ins. dated 14th February. 2387. 548. 4 Subs. 1845.e. by G. 1-4-1957).f. in such form as the Commissioner may specify for the transfer of balance of the Provident Fund in his previous account to his account in the new establishment where he takes up the employment. and (iii) every reappropriation so made shall be reported by him to the Central Board at the next meeting of such Board. S. giving detailed estimates and reasons. (2) Where a Member of the Fund ceases to be employed in one establishment and secures employment in another establishment in the same region.f.S. .e. (b) the contributions made by the employer in respect of him.] 1[58. 1975 (w.S. 30-11-1963). 1-4-1983). 50 paise or more to be counted as the next higher rupee and fraction of a rupee less than 50 paise to be ignored].e. provided that— (i) the total amount sanctioned in the budget by the Central Government is not exceeded. at any time during the year. 1964. 1952 93 transfer of balance of the provident fund in his existing account to his account in the other region.e. dated 19th July. dated 13th July.R. by S. S. The budget as approved by the Central Board shall be submitted for sanction to the Central Government within a month of its being placed before the Central Board. by G. 4[(2) All items of account shall be calculated to 5[the nearest rupee.

R. 1982 (w. S.R.]] (3) The aggregate amount of interest credited to the accounts of the Members shall be debited to “Interest Suspense Account”. 2 Subs.e. 1993 (w. 4[Provided also that the rate of interest to be allowed on claims for refund for the broken currency period shall be the last declared rate on Employees’ Provident Fund and if the rate declared for any current year happens to be less than the previous year’s declared rate. 1[(2) (a) Interest shall be credited to the Member’s account on monthly running balances basis with effect from the last day in each year in the following manner:— (i) on the amount at the credit of a Member on the last day of the preceding year. dated 31st March.] 2[(b) In the case of a claim for the refund under paragraph 69 or 70. 60. 1-4-1993). 1952 (3) On receipt of the contribution card or cards of a Member from his employer or employers at the end of the period of currency of the contribution card. 1993 (w.e. the Commissioner shall compare the entries made in the contribution card or cards with those made in the Member’s individual account in the office of the Fund and shall rectify any discrepancy found in these entries. 1-4-1993). 4 Proviso inserted by S. 1964 (w. (ii) on sums withdrawn during the current year— interest from the beginning of the current year up to the last day of the month preceding the month of withdrawal.e. less any sums withdrawn during the current year—interest for twelve months. by G.e. 222. Interest:-(1) The Commissioner shall credit to the account of each Member interest at such rate as may be determined by the Central Government in consultation with the Central Board. dated 31st March.O 380(E). by G.f 15-03-2007) 5 Subs. 1 Subs. dated 31st March. 3 Subs. 206. (iv) the total amount of interest shall be rounded to the nearest whole rupee (fifty paise counting as the next higher rupee).94 The Employees’ Provident Funds Scheme. (iii) on all the sums credited to the Member’s account after the last day of the preceding year—interest from the 1st day of the month succeeding the month of credit to the end of the current year.R. 25-7-1955).R.f. .f.f.e. S. dated 30th January. 222.] 5[Explanation:-If an establishment is covered for the first time under the Act/Scheme during the course of the currency period the interest shall be allowed on all the sums credited to the Member’s account on and from the first day of the month succeeding the month of credit to the end of the current year. S. then it would accrue as bonus to the outgoing members and it shall be incorporated into calculation for deriving the current year’s rate of interest at the end of the year and the claims settled under this proviso shall be final. dated 15th March 2007 (w. S. by G.f. interest shall be payable up to the end of the month preceding the date on which the final payment is authorised irrespective of the date of receipt of the claim from the claimant concerned: 3[Provided that interest up to and for the current month shall be payable on the claims which are authorised on or after the 25th day of a particular month along with actual payment after the end of the current month: Provided further that the rate of interest to be allowed on claims for refunds for the broken currency period shall be the rate fixed for the financial year in which the refund is authorised. by G. 17-4-1982). 393.

. 1966. 1966. by G. however. If the nominee predeceases the Member. Financing of Members’ Life Insurance Policies:-(1) Where a Member desires that premium due on a policy of Life Insurance taken by him on his own 1 Ins. (2) A Member may in his nomination distribute the amount that may stand to his credit in the Fund amongst his nominees at his own discretion.R.R.f. the nomination may be in favour of any person or persons but if the Member subsequently acquires a family. dated 30th June. a nomination conferring the right to receive the amount that may stand to his credit in the Fund in the event of his death before the amount standing to his credit has become payable. The Employees’ Provident Funds Scheme. dated 25th August. S. dated 16th August. dated 10th March.R. PAYMENTS AND WITHDRAWALS FROM THE FUND 61. 1-9-1991). such nomination shall forthwith be deemed to be invalid and the Member shall make a fresh nomination in favour of one or more persons belonging to his family. 3 Ins.R. the Member may. the Central Government shall satisfy itself that there is no overdrawal on the Interest Suspense Account as a result of the debit thereto of the interest credited to the accounts of Members. 9-9-1995). 5[62. 521.e. 1707. 2 Ins. 3[(4A) Where the nomination is wholly or partly in favour of a minor. 1965. Nomination:-(1) Each Member shall make in his declaration in Form 2. the interest of the nominee shall revert to the Member who may make a fresh nomination in respect of such interest. by G. S.] (4) If at the time of making a nomination the Member has no family. the nomination shall be in favour of one or more persons belonging to his family. 5 Subs. 1995 (w. 2438. S.]] CHAPTER VIII NOMINATIONS. dated 17th November. 4 Subs. for the purposes of this Scheme appoint a major person of his family. If. (6) A nomination or its modification shall take effect to the extent that it is valid on the date on which it is received by the Commissioner. (3) If a Member has a family at the time of making a nomination. or where the amount has become payable before payment has been made.e. it shall be credited to his account with effect from the first day of the period of currency in which he makes a request therefor. the Member may. S. by G.] (5) A nomination made under sub-paragraph (1) may at any time be modified by a Member after giving a written notice of his intention of doing so in Form 4[2] annexed hereto. 1991 (w. by G. the Member subsequently asks for interest. as defined in clause (g) of paragraph 2. 1[(5) Interest shall not be credited to the account of a Member if he informs the Commissioner in writing that he does not wish to receive it. Any nomination made by such Member in favour of a person not belonging to his family shall be invalid: 2[Provided that a fresh nomination shall be made by the Member on his marriage and any nomination made before such marriage shall be deemed to be invalid. at his discretion.f. 1083. by Notification No. 412. to be the guardian of the minor nominee in the event of the Member predeceasing the nominee and the guardian so appointed: Provided that where there is no major person in the family. appoint any other person to be a guardian of the minor nominee. 1952 95 (4) In determining the rate of interest.

R. dated 26th August. where so authorised by the Commissioner.] (3) The terms of the policy shall not be altered nor shall the policy be exchanged for another policy without the prior consent of the Commissioner to whom the details of the alteration or of the new policy shall be furnished in such form as he may specify. to the Central Board and shall be delivered to the Commissioner. sufficient to pay the premium for two years. 1 Omitted by G. within six months of the first payment under paragraph 62. (2) Notice of the assignment of the policy shall be given by the Member to the Life Insurance Corporation and the acknowledgement of the said notice by the Corporation shall be sent to the Commissioner within three months of the date of assignment. dated 30th June. (3) Any payment made under sub-paragraph (2) shall be made out of and debited to the Member’s own contribution with interest thereon standing to his credit in the Fund.] 64. Assignment of Policies to the Fund:-2[(1) The policy shall. .R. 2 Subs. 1972.:-Where a policy of Life Insurance of a Member is financed from his Provident Fund Account. S. (4) No payment shall be made under sub-paragraph (2) unless the Member’s own contribution in his Provident Fund Account with interest thereon is sufficient to pay the premium. 1952 life should be financed from his Provident Fund Account. (b) pay late fee and interest out of the Member’s own contribution in his Provident Fund Account.96 The Employees’ Provident Funds Scheme. Conversion of policy into a paid-up one and payment of late fee. he may apply in such form and in such manner as may be prescribed by the Commissioner. any other officer subordinate to him may make payment on behalf of the Member to the Life Insurance Corporation of India towards premium due on his policy: Provided that no such payment shall be made unless the premium is payable 1[***] yearly. 1185. or. (2) On receipt of such application. satisfy himself by reference to the Life Insurance Corporation that no prior assignment of the policy exists and the policy is free from all encumbrances. by G. etc. S. (a) convert the Insurance Policy into a paid-up one when the credit in his Provident Fund on account of his share becomes inadequate for the payment of any premium. if such policy is due for payment in whole or in part before the Member attains the age of 55 years. (5) No payment shall be made towards a policy unless it is legally assignable by the Member to the Central Board. and where the payment is to be made on the first premium. 1083.] 63. if any. (6) The Commissioner shall before making payment in respect of existing policies. the Commissioner. be assigned by endorsement thereon. the Commissioner may. (7) No educational endowment Policy or marriage endowment policy shall be financed from the Fund. 1966. premium cannot be remitted to the Life Insurance Corporation in time because of delay in sending to the Commissioner the policy duly assigned to the Central Board or any other reasons for which the Member or his employer may be responsible.

to such person as may be legally entitled to receive it together with a signed notice of reassignment addressed to the Life Insurance Corporation. if any.R.e.R. S. 1962. 400. Bonus on policy to be adjusted against payments made from the Fund:-So long as the policy remains assigned to the Central Board. the policy to the nominee of the Member if a valid nomination subsists and if there be no such nominee. 1959 (w. 1981 (w. 1966. 67. 1-3-1956) and omitted by G. dated 30th June. 66. 1966. 98. the Central Board or. the Central Board or where authorised by the Central Board.R. to the Member. 6 Subs. dated. S. with interest thereon at the rate provided under paragraph 60 be repaid by the Member forthwith to the Fund. and refund the balance. 8-10-1981). the Commissioner shall realise the amount assured together with bonus. 22nd August. dated 30th June. dated 30th June. whichever is less. The Employees’ Provident Funds Scheme. (2) If the Member dies before the policy has been reassigned under sub- paragraph (1). S. 1083. by G. 1083. or is assigned otherwise than to the Central Board. 66 and 67 subs. 8-9-1984).e.R.R. S. 1984 (w. 3 Paragraph 68 omitted by G.B 6[Withdrawal] from the Fund for the purchase of a dwelling house/flat or for the construction of a dwelling house including the 1 Subs. by G.e. dated 15th January. dated. the Commissioner shall reassign by endorsement thereon the policy to the Member together with a signed notice of reassignment addressed to the Life Insurance Corporation. the employer shall. .R. the Commissioner.] 3[***] 4[***] 5[68. 2 Paragraph 65. Recovery of amounts paid towards Insurance Policies:-If a policy matures or otherwise falls due for payment during the currency of its assignment. if any.f. 549(E). any bonus accruing on it may be drawn by the Central Board or where authorised by the Central Board by the Commissioner. 4 Paragraph 68A ins. and adjusted against the payments made on behalf of the Member under paragraph 62. the Central Board or where authorised by the Central Board. dated 28th March. 1966.f. S. by G. by G. In the event of default.R. 1952 97 1[(4) If the policy is not assigned and delivered as required under sub- paragraph (1). shall reassign by the endorsement thereon. or is charged or encumbered or lapses. The amount so repaid or recovered shall be credited to the Members’ account in the Fund. S. Omission not to effect the operation of this paragraph in respect of loans advanced before coming into force of this Scheme. 5 Subs. on receipt of such directions as may be issued by the Commissioner in this behalf deduct the amount in lump sum or in such instalments as the Commissioner may determine from the emoluments of the Member and pay it to the Fund within such time and in such manner as may be specified by the Commissioner. or the whole of the amount paid from the Fund in respect of the policy with interest thereon. 1083. 3rd October.f. 954. Reassignment of policies:-(1) Where the accumulations standing to the credit of the Member are withdrawn under paragraph 69 or when the Member repays to the Fund the amounts of premium paid by the Board with interest thereon at the rate provided in paragraph 60. accrued thereon place to the credit of the Member the amount so realised. S. where so authorised by the Central Board. any amount paid from the Fund in respect of such policy shall.] 2[65. by G.

3[(bb) for purchasing dwelling house/flat on ownership basis from a promoter governed by the provisions of any Flats or Apartments Ownership Act or by any other analogous or similar law of the Central Government or the State Government as may be in force in any State or area for the time being and who intends to con- struct or constructs dwelling house or block of flats and the Member is required to pay to the said promoter in advance for financing the said construction of the house/flat: Provided that the Member has entered into an agreement with the promoter as may be required under the Flats or Apartment Ownership Act or any other analogous or similar law of the Central Government or State Government which may be in force in any State or any area and the said agreement is registered under the Indian Registration Act. 5[***] 6[(2)(a) For the purpose of purchase of a site for construction of house thereon. 22nd August. 1952 acquisition of a suitable site for the purpose:-(1) The Commissioner. the amount of withdrawal shall not exceed the Member’s basic wages and dearness allowance for twenty-four months or the Member’s own share of contributions. any officer subordinate to him. including a flat in a building owned jointly with others (outright or on hire purchase basis). dated. 6-2-1993). 8-9-1984). 8-9-1984). 1984 (w. dated. on such site 4[or for purchase of a house/flat in the joint name of the Member and the spouse under clauses (a) and (b) above. S. or where so authorised by the Commissioner. dated. 8-9-1984). the State Government. by G. 421. dated.] or (c) for the construction of a dwelling house on a site owned by the Member or the spouse of the Member or jointly by the Member and the spouse. 12th May.f. by G.R. 22nd August. 1993 (w. 1984 (w.R. an institution. a co-operative society.e. 22nd August. 1912 (2 of 1912). S. the expression ‘co-operative society’ means a society registered or deemed to be registered under the Co-operative Societies Act. or (b) for purchasing a dwelling site for the purpose of construction of a dwelling house or a ready-built dwelling house/flat from any individual 2[***]. a trust.e.f. 1908 . 22nd August. S. 1984 (w. a local body or a Housing Finance Corpora- tion (hereinafter referred to as the agency/agencies).e. S.R. or for constructing a dwelling house including the acquisition of a suitable site for the purpose from the Central Government. together with the employer’s share of contributions with interest 1 Subs.e. 2 Omitted by G. by G.R. . dated. or under any other law for the time being in force in any State relating to co-operative societies. 4 Added by G. 81. 3 Ins. or for completing/continuing the construction of a dwelling house already commenced by the Member or the spouse.f. dated.f. 21-5-1988). 5 Explanation II omitted by G.f. S. 8-9-1984).R. S.e. 954. 20th January. may on an application from a Member in such form as may be prescribed and subject to the conditions prescribed in this paragraph sanction from the amount standing to the credit of the Member in the fund.] Explanation 1:-In this paragraph.f. an 1[withdrawal]— (a) for purchasing a dwelling house/flat. 954.e. 954. 1988 (w.R. 954. 1984 (w. 6 Subs.98 The Employees’ Provident Funds Scheme.

1[(iii) a declaration from the Member that the dwelling site or the dwelling house/flat or the house under construction is free from encumbrances and the same is under title of the Member and/or the spouse :] Provided that where a dwelling site or a dwelling house/flat is mortgaged to any of the agencies referred to in clause (a) of sub-paragraph (1).f. or a house/flat built on such a leased land.R. 3 Subs. whichever is the least. (b) For the purpose of acquisition of a ready built house/flat or for construction of a house/flat. . it may be sanctioned in such number of instalments as the Commissioner or where so authorised by the Commissioner. 954. referred to in clause (a) of sub-paragraph (1) and the allottee is precluded from transferring or otherwise disposing of.e. S. 8-9-1984). dated.R. the withdrawal shall not exceed the Member’s basic wages and dearness allowance for thirty-six months or the Member’s own share of contributions. the mere fact that the allottee does not have absolute right of ownership of the house/flat and the site is held in the name of the agency. as may be authorised by the Member. The Employees’ Provident Funds Scheme. (b) where the 3[withdrawal] is for the construction of a dwelling house.f. 954. (ii) the Member’s own share of contributions with interest thereon in the amount standing to his credit in the Fund is not less than one thousand rupees. 2 Subs. with interest thereon.e. 1952 99 thereon or the actual cost towards the acquisition of the dwelling site. subordinate to him. by G. (4) Subject to the limitation prescribed in sub-paragraph (2)— (a) where the 2[withdrawal] is for the purchase of a dwelling house/flat or a dwelling site from an agency referred to in clause (a) of sub-paragraph (1). dated. shall also not be deemed to be an encumbered property: Provided also that where the site of the dwelling house/flat is held in the name of any agency. 1984 (w. (w. such a dwelling site or a dwelling house/flat. shall not be a bar to the giving of a withdrawal under clause (a) of sub-paragraph (1). (b) No withdrawal shall be granted for purchasing a share in a joint property or for constructing a house on a site owned jointly except on a site owned jointly with the spouse. 79.e.] (3)(a) No withdrawal under this paragraph shall be granted unless: (i) the Member has completed five years’ Membership of the Fund. by G. any officer. dated 25th February. 4-3-2000). 22nd August. 8-9-1984). 1984 (w. if the other conditions mentioned in this paragraph are satisfied. by G. the house/flat. together with the employer’s share of contributions. thinks fit. S.R. 22nd August. the payment of withdrawal shall not be made to the Member but shall be made direct to the agency in one or more instalments. whichever is the least. solely for having obtained funds for the purchase of a dwelling house/flat or for the construction of a dwelling house including the requisition of a suitable site for the purpose. 1 Subs. 2000. or the total cost of construction. S.f. without the prior approval of such agency. shall not be deemed to be an encumbered property: Provided further that a land acquired on a perpetual lease or on lease for a period of not less than 30 years for constructing a dwelling house/flat. as the case may be.

dated.R. 8-9-1984).e. dated.f. (6) Except in the cases specified 5[in sub-paragraphs (7) and (7A)].R. 22nd August. by G. 954. . no further 6[withdrawal] shall be admissible to a Member under this paragraph. S.f. (7) An additional 7[withdrawal] upto 8[twelve months] basic wages and dearness allowance or the Member’s own share of contributions with interest thereon. in the amount standing to his credit in the Fund. 954. 1984 (w.R. S. 8-9-1984).e. by G. 8-9-1984).e.e. 954. 1984 (w. dated. 1984 (w. 954.R.f. as the case may be. dated 9th July. 1984 (w. 22nd August.f.e. 954.f. by G.f.f. 2[(d) where the withdrawal is for purchasing a dwelling house/flat on ownership basis from a promoter as referred to in clause (bb) of sub-paragraph (1). 1984 (w. dated. 2 Ins. Explanation:-“Promoter” includes a person who constructs or causes to be constructed a block or building of flats or apartments for the purpose of selling some or all of them to other persons or to a Company. S. 21-5-1988). 22nd August. shall be completed within six months of the withdrawal of the amount: Provided that this provision shall not be applicable in case of purchase of a dwelling house/flat on hire-purchase basis and in cases where a dwelling site is to be acquired or houses are to be constructed by a co-operative society on behalf of its Members with a view to their allotment to the Members.e.f.f. for additions. 22nd August. 8-9-1984). dated 12th May. the construction shall commence within six months of the withdrawal of the first instalment and shall be completed within twelve months of the withdrawal of the final instalments. substantial alterations or improvements necessary to the dwelling house owned by the Member or by the spouse or jointly by the Member and the spouse : Provided that the 10[withdrawal] shall be admissible only after a period of five years from the date of completion of the dwelling house.e.e. 3 Subs. 8-9-1984).e. the payment or withdrawal shall be made to the Member in one or more instalments as may be required to be paid by the said promoter and as authorised by the Member.f.R. 14 Subs. S.R.f.e. S. by G. the term “Promoter” includes both. S.f. 8-9-1984). 1984 (w. by G. by G. by G. 22nd August. 954. S. S.100 The Employees’ Provident Funds Scheme. 81. dated.e. 421. S. S. 954. 22nd August. 22nd August.R.e. 8-9-1984). 954.R. 1984 (w. S. 1984 (w. 22nd August. 8-9-1984). by G. dated. 954. may be granted 9[***] in one instalment only. S. 4 Subs. by G. 20th January. dated. 13 Subs. dated.f. 9 Omitted by G.] (5) Where a 3[withdrawal] is sanctioned for the construction of a dwelling house. the purchase or acquisition.e. 8-9-1984). Co-operative Society or other association of persons and his assignees and where the person who builds and the person who sells are different persons. 10 Subs. 1981. 22nd August. 25-7-1992). 12 Subs. 954.R. dated. 7 Subs. S. S. dated. may be granted to such a Member 1 Clause (c) omitted by G. by G. 8-9-1984).R.f. 1984 (w. whichever is less.e. 341. dated. 1992 (w. 954. 11 Ins. 1984 (w. 1988 (w.R. 8 Subs. 11[(7A) A further 12[withdrawal] equivalent to the amount of difference between the amount of 13[withdrawal] admissible to a Member under sub- paragraph (2) above as on the date of fresh application and the amount of 14[withdrawal] that was drawn by a Member under this paragraph any time during 6 years preceding 3rd October. 6 Subs. by G.R. Where the 4[withdrawal] is sanctioned for the purchase of a dwelling house/flat or for the acquisition of a dwelling site.R.R. 1984 (w. dated. 1993 (w. 22nd August. 5 Added by G. 8-9-1984). 6-2-1993). 1952 1[***]. 22nd August.

8-9-1984). dated. dated.f.e. shall be credited to the Member’s own share of contribution in his account. 954. by G. or the completion of the construction of. 6 Sub-paragraph (8) omitted by G. 9 Subs. alterations or improvements to a dwelling house.e.e. 1992 (w. 1952 101 (i) who had availed of the earlier 1[withdrawal] for purchase of a dwelling site and has now proposed to construct a dwelling house on the land so purchased or (ii) who had availed of the earlier 2[withdrawal] for making initial payment towards the allotment/purchase of a house/flat from any agency as referred to in clause (a) of sub-paragraph (1) above and has now proposed to avail of a 3[withdrawal] for completing the transaction to get the sole ownership of the house/flat so purchased or (iii) who had availed of the earlier 4[withdrawal] for construction of a house but could not complete the construction in the time due to lack of funds. (b) n the event of the Member not having been allotted a dwelling site/dwelling house/flat. 22nd August. 9th July.e. if any.f.f. 22nd August. by G. whichever is the least. 22nd August.f.] 6[***]. S.] 5[(7B) A further withdrawal up to twelve months’ basic wages and dearness allowance or Member’s own share of contribution with interest thereon in his account. 954. 1984 (w. 1984 (w. 954. by G.e. 1984 (w.R.f. the excess amount shall be refunded by the Member to the Fund in one lump sum within thirty days of the finalisation of the purchase. S. by G. 7 Subs. the Member shall be liable to refund to the Fund in one lump sum and in such manner as may be specified by the Commissioner. S. to the agency referred to in clause (a) of sub- paragraph (1). 8-9-1984). shall be credited to the Member’s share of contributions in his account. dated. The amount so refunded shall be credited to the employer’s share of contributions in the Member’s account in the Fund. improvement or repair of the dwelling house owned by the Member or by the spouse or jointly by the Member and the spouse. S. 25-7-1992). 22nd August. 10 Subs. 4-3-2000). and the balance. by G. 8-9-1984).f. S. by G.R. The amount so refunded shall be credited to the employer’s share of contributions in the Member’s account in the Fund to the extent of 8[withdrawal] granted out of the said share and the balance. S. after ten years of withdrawal. the amount of 9[withdrawal] remitted under this paragraph to him or.e. 4 Subs. 8-9-1984). 1984 (w.f. S. alteration. (w.f.e. 5 Subs.e. referred to in clause (a) of sub-paragraph (1) or in the event of the Member not being able to acquire the dwelling site or to purchase the dwelling house/flat from any individual or to construct the dwelling house. 22nd August. by G.R. or in the event of the cancellation of an allotment made to the Member and of the refund of the amount by the agency. by G. 22nd August. dated. 1984 (w.R. 1984 (w. dated. as the case may be.e. dated. 1 Subs. under sub-paragraph (7).f. or necessary additions. or where so authorised by the Commissioner. .R. 1984 (w. 8-9-1984). S. 954.R. 3 Subs. by G. 22nd August. 954. dated. dated. The Employees’ Provident Funds Scheme. to the extent of 10[withdrawal] granted out of the said share. dated 25th February. 2 Subs. if any. 8-9-1984). 2000. 1984 (w. 8-9-1984). dated.R. S.f. may be granted for addition. 954. S.R. 954. as the case may be. any officer subordinate to him. 341.R. 22nd August. 954.e. 8-9-1984). 8 Subs. (9)(a) If the 7[withdrawal] granted under this paragraph exceeds the amount actually spent for the purpose for which it was sanctioned. 79.R.

R. 11[withdrawal] for the repayment.R. 1990 (w. 7 Subs. by G. or where so authorised by the Commissioner. 22nd August. shall be remitted by the employer to the Commissioner. no further 6[withdrawal] shall be granted to him under this paragraph within a period of three years from the date of grant of the said 7[withdrawal] or till the full recovery of the amount of the said 8[withdrawal] with penal interest thereon. 1984 (w. by G. any officer subordinate to him may direct the employer to deduct such instalment from the wages of the Member and on receipt of such direction. 954.f.R.e.e. may determine. however. 8-9-1984). dated 22nd August. any officer subordinate to him within such time and in such manner as may be specified in the direction. 8 Subs. dated. 8-9-1984). whichever is later. or. or where so authorised by the Commissioner. 1984 (w. 221.R. 507(E). 1981 (w. any officer subordinate to him. by G. dated 22nd August. the employer shall deduct accordingly.f.f. S.f. 1-7-1990). dated 15th March. 3 Subs.e. 1952 (10) If the Commissioner. dated 22nd August.f. 5-9-1981).f. 7-11-1987).e. if any. For the purpose of such recovery the Commissioner or where so authorised by the Commissioner.f. dated 29th September.f. 10[Withdrawal] from the Fund for repayment of loans in special cases:-(1)(a) The Commissioner. dated. 8-9-1984). 2 Subs. S. 954.102 The Employees’ Provident Funds Scheme.R.R. by G. by G.e. 6 Subs. The amount so refunded. The amount of penal interest shall. shall be credited to the Member’s own share of contributions in his account. 832.R. 1987 (w. or that the excess amount will not be refunded in terms of clause (a) of sub- paragraph (9) or that the amount remitted back to the Member by any agency re- ferred to in clause (a) of sub-paragraph (1). by G. or where so authorised by the Commissioner. dated 22nd August. S. S. any officer subordinate to him.e. 11 Subs. S. 5 Subs. 8-9-1984). 954.f. 954.e. S. 954. excluding the penal interest. . 954. 954. by G. 1984 (w. will not be refunded in terms of clause (b) of sub-paragraph (9).e. of any outstanding principal 1 Subs. 1984 (w. any officer subordinate to him is satisfied that the 1[withdrawal] granted under this paragraph has been utilised for a purpose other than that for which it was granted or that the Member refused to accept an allotment or to acquire a dwelling site or that the conditions of 2[withdrawal] have not been fulfilled or that there is reasonable apprehension that they will not be fulfilled wholly or partly. 9 Ins. 4 Ins.e. 8-9-1984). 22nd August. shall forthwith take steps to recover the amount due with penal interest thereon at the rate of two per cent per annum from the wages of the Member in such number of instalments as the Commissioner. S. 10 Subs. S. be credited to the interest suspense account: 4[Provided that the recovery of withdrawal under sub-paragraph (10) shall be restricted to cases where the recovery has been ordered by the sanctioning authority while the Member is in service. by G.R. any officer subordinate to him. S.e. S.R.R. dated 22nd August. 8-9-1984). the Commissioner. S. The amount so deducted. 1984 (w. wholly or partly. by G.f. may on an application from a Member. 1984 (w. by G. or where so authorised by the Commissioner. where so authorised by the Commissioner. 954. dated 23rd October. 8-9-1984).f. by G.R. 1984 (w.] (11) Where any 5[withdrawal] granted under this paragraph has been misused by the Member.] 9[68BB. dated 22nd August.e. sanction from the amount standing to the credit of the Member in the Fund. shall be credited to the employer’s share of contributions in the Member’s account in the Fund to the extent of 3[withdrawal] granted out of the said share and the balance. 1984 (w. 8-9-1984).

f. dated 3rd October. by G.6-10-2003).e. 1990 (w. 1-7-1990). for withdrawal from the amount standing to the credit of the Member in the Fund. 4-3-2000). 1984 (w. 7 Ins. in the amount standing to his credit in the Fund. or where so authorized by the Commissioner. on receipt of such application may sanction such amount not exceeding the Members own share of contributions with interest thereon (and the employers share of contributions with interest thereon to his credit) or the 1 Subs. any officer subordinate to him.R. registered co-operative society. from such agency. any officer subordinate to him.R. dated 27th June. (w. or for construction of a dwelling house including the acquisition of a suitable site for the purpose. Municipal Corporation or any body similar to the Delhi Development Authority solely for the purposes specified in sub-paragraph (i) of paragraph 68B. the outstanding principal and interest of the loan and such other particulars as may be required. 954. and the Commissioner. from the Central Government. by G. 13-7-1985). S.e. 783 (E). including a flat in a building owned jointly with others (out- right or on hire-purchase basis). (2) No 4[withdrawal] shall be sanctioned under this paragraph unless— (a) the Member has completed 5[ten] years’ Membership of the Fund.e.] 7[68BC. S. the loan granted. public financial institutions]. .f. The Employees’ Provident Funds Scheme. by G. 8-9-1984).f.R. as may be prescribed by the Commissioner. 3 Subs. 2003 (w.R. 1985. 1984 (w. may apply in such form and in such manner. or a Housing Agency under a Housing Scheme as notified by the Central Provident Fund Commissioner from time to time. where a Member desires to purchase a dwelling house/flat. by G. (3) The payment of the 6[withdrawal] under this paragraph shall be made direct to such agency on receipt of an authorisation from the Member in such manner as may be specified by the Commissioner. dated 15th March.f. 667.f. dated 22nd August. a State Government. any officer subordinate to him.R. 954. S.e. Nationalised banks. 2 Subs. 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:-(1) Notwithstanding anything contained in Paragraph 68B or 68BB. 221. 2000.R. 6 Subs. S. by G. with interest thereon. and (c) the Member produces a certificate or such other documents. dated 22nd August.e.e.e. indicating the particulars of the Members. as may be prescribed by the Commissioner or where so authorised by the Commissioner. is one thousand rupees or more. 4 Subs. 1952 103 and interest of a loan 1[obtained in the name of the Member or spouse of the Member or jointly by the Member and spouse from a State Government. by G. and (b) the Member’s own share of contributions. (w. 8-9-1984).f. 5 Subs. S. whichever is least. by G. 954. 79. 8-9-1984). with interest thereon. in the Member’s account in the Fund or the amount of outstanding principal and interest of the said loan. S.R. dated 25th February. 1984 (w. and in no event the payment shall be made to the Member. or where so authorised by the Commissioner.f. (b) The amount of 2[withdrawal] shall not exceed the Member’s basic wages and dearness allowance for 3[thirty-six months] or his own share of contributions together with the employer’s share of contributions. dated 22nd August. State Housing Board. S.

reduce the period as stipulated in (i) above to three years for withdrawal from the amount standing to the credit of the Member in the Fund. as may be authorized by the Member. or necessary additions or alterations to a dwelling house/flat. he may apply in such form and in such manner. or where so authorized by the Commissioner. (3) No further withdrawal under this sub-paragraph (1) above shall be admissible to a Member unless he has discharged his liability towards the existing loan. or the amount requested by the Member or the outstanding balance in the loan account. as the case may be. under sub-paragraph (1) and proviso thereunder. on receipt of such application may sanction such amount not exceeding the Member’s own share of contributions with interest thereon along with the employers share of contributions with interest thereon. 1952 cost of the acquisition of the proposed property whichever is less. for the repayment. and (ii) the share of contributions with interest thereon in the amount standing to the credit in the Fund of the Member or together with the spouse who is also a Member. of any outstanding principal and/or interest of a loan obtained in the name of the Member or spouse of the Member or jointly by the Member and spouse from any Government or a Housing Agency under Housing Scheme so notified. the Commissioner or where so authorized by the Commissioner any other officer subordinate to him shall not be liable to pay the monthly instalment or any late fee and/or interest. wholly or partly. where the amount standing in the credit of the Member’s account is not sufficient to pay the monthly instalment for any month. is not less than twenty thousand rupees : Provided further that the Commissioner may. solely for the purposes specified in this proviso and the Commissioner. the Commissioner or where so authorized by the Commissioner. may be paid from the amount standing to the credit of the Member in the Fund. in one or more instalments. as may be prescribed by the Commissioner and on receipt of such an application. as the case may be : Provided also that when the Membership of the Member ceases to exist. (4)(a) If the withdrawal or finance granted under this paragraph exceeds the amount actually spent for the purpose for which it was sanctioned. any officer subordinate to him. wholly or partly. where a Member desires that monthly instalments for the repayment. if any monthly instalment could not be remitted in time. by debiting to the Members account : Provided that no withdrawal under this paragraph shall be granted unless— (i) the Member has completed five years Membership of the Fund. or the completion of the construction of. (2) The withdrawal or finance for the purchase of a dwelling house/flat or a dwelling site or construction of a dwelling house. of any outstanding principal and/or interest of a loan obtained in the name of the Member or spouse of the Member or jointly by the Member and spouse. shall not be made to the Member in any event and shall be made direct to the Government or Housing Agency concerned only. on sufficient grounds being shown through an application from a Member in this regard.104 The Employees’ Provident Funds Scheme. whichever is less. as the case may be. the excess amount shall be refunded by the Member to the Fund in one lump sum within thirty days of the finalisation of the purchase. solely for the purposes specified in this proviso. any other officer subordinate to him may make payment by the 15th of each month on behalf of the Member to the Government or a Housing Agency concerned. . or. by debiting to the Members account : Provided also that.

3rd October. and the balance.e. 3rd October. S. by G.e.R.e. 1981 (w. (5) The Commissioner or where so authorized by the Commissioner any officer subordinate to him has reason to believe that the amount remitted to the Housing Agency under the Housing Scheme under this paragraph has been misutilized and will not be refunded. shall be credited to the Member’s share of contributions in his account. (d) The amount so refunded under clause (c) shall be credited to the employer’s share of contributions in the Members account in the Fund. 68BB and 68K. he shall forthwith take steps to recover the amount due with interest including penal interest thereon at the rate to be notified by the Commissioner from time to time and the amount so recovered shall be credited to Member’s account in the Fund to the extent of withdrawal granted out of the said account and interest thereon and the remaining amount.R. 1981 (w.e. 3rd October. to which the amount so withdrawn has been given shall be liable to refund the amount to the Fund in one lump sum in such manner as may be specified by the Commissioner.] 4[***] 1 Paragraph 68C omitted by G. 3rd October. 68G and 68GG. dated. 549(E).R.] 168-C.e. if any. by G. 7-11-1987). dated. S. 549(E). S. within a period not exceeding fifteen days from the date of such cancellation or non-allotment. . [***] 2[68D. shall be included: Provided that the Member has not severed his Membership by withdrawal of his provident fund during such period. if any. 3-10-1981). 1981 (w.f. as well as the periods. referred to in sub-paragraph (1) above. Computation of period of Membership:-In computing the period of Membership of the Fund of a Member under paragraphs 68B. (6) The Commissioner may notify such Housing Agency be debarred from participation in the Housing Scheme. his total service exclusive of periods of breaks under the same employer of factory/establishment before this scheme applied to him. [***] 3[68E. to the extent of withdrawal granted out of the said share. (c) In the event of the Member not having been allotted a dwelling site/dwelling house/flat or in the event of the cancellation of an allotment made to the Member by the Government or the Housing Agency.f. whether of the Fund or of private provident fund of exempted factories/establishments or as an employee exempted under paragraph 27 or 27A. 3-10-1981).S. omitted by G. 832 dated 23rd October. if any shall be credited to Administrative Account. 3 Subs. immediately preceding the current Membership of the Fund.R. 549(E). 1987 (w. of his Membership. as the case may be. 1981 (w. 3-10-1981). dated. then the Government or the said Housing Agency. dated.f. 4 Paragraph 68F.R. shall be credited to Members own share of contributions in his account. S. The Employees’ Provident Funds Scheme.f. 1952 105 (b) The amount so refunded under sub-paragraph (a) shall be credited to the employer’s share of contributions in the Members account in the Fund to the extent of withdrawal granted out of the said share and the balance.f. 549(E). 2 Paragraph 68D subs. 3-10-1981) and omitted by G.

these being for reasons other than a strike. 1968. the Commissioner or where so authorised by the Commissioner.e. 1992 (w.f. . 15th March.106 The Employees’ Provident Funds Scheme. 4th April. 3 Ins. 1900.] (b) The advance granted under clause (a) shall be interest-free. any officer subordinate to him may on an application from an employee. authorise payment to the Member of one or more recoverable advances from his provident fund account up to the extent of 100% of the employers’ total contribution including interest thereon up to the date on which the payment has been authorised:] 5[Provided that if the factory or establishment in which the Member is employed remains closed for more than five years for reasons other than strike.R. recoverable advance may be converted into non-recoverable advance on receipt of a request in writing from the Member concerned. 7 Ins. 25-7-1992). an officer not below the rank of Assistant Provident Fund Commissioner may. by G.e. 321.] 3[(2)4[(a) In case the factory or other establishment continues to remain locked up or closed down for more than six months. by G. 221.R. 1990 (w. 1988 (w. dated. dated. by G. S. S. (d) The employer shall remit the amount so deducted to the Fund within such time and in such manner as may be specified by the 1 Subs. or where so authorised by the Commissioner any officer subordinate to him. who is a Member of the Fund. by G. S. 1992 (w.R. of one or more non-recoverable advances from his provident fund account not exceeding his own total contribution including interest thereon up to the date the payment has been authorised.R. (c) The advance granted under clause (a) shall be recovered by deduction from the wages of the Member in such instalments 6[subject to a maximum of thirty-six instalments] as may be determined by the Commissioner 7[or where so authorised by the Commissioner. 341. 12th May. dated. 341.R. authorise payment to him of one or more non-recoverable advances from his Provident Fund Account not exceeding 50 per cent of his own share of contribution with interest thereon standing to his credit in the Fund on the date of such authorisation. dated 9th July. 16th October. on receipt of an application therefor in such form as may be prescribed in this behalf.]] 2[(1A) In case a provident fund Member is discharged or dismissed or retrenched by the employer and such discharge or dismissal or retrenchment is challenged by the Member and the cases are pending in a Court of Law. 321. dated. by G. on being satisfied that a Member who has already been granted one or more non- recoverable advances from his provident fund account under sub-paragraph (1) still continues to be unemployed and no compensation is likely to be paid to him at an early date.f. 5 Ins. 4th April. S. 1983 (w. S.e. 2 Ins. authorise payment to him. S.R.f. 421. by G. 4 Subs. 6 Ins. 16-4-1983). dated 9th July.e. The recovery shall commence from the first wages paid to the Member immediately after the re-start of the factory or establishment. S. 25-7-1992).f. 1952 68H. 1983 (w. may. Grant of advances in special cases:-1[(1)] In case a factory or other establishment has been locked up or closed down for more than fifteen days and its employees are rendered unemployed without any compensation or in case an employee does not receive his wages for a continuous period of two months or more. the Commissioner.R. 21-5-1988).e.f. by G. any officer subordinate to him]. 16-4-1983). dated. on an application from the Member in such form as may be prescribed.e. in such form as may be prescribed.f. 1-1-1990).

6 Subs. S. 27-8-1981). 16-4-1983). 1968. 496 (E). S. S. any officer subordinate to him]. 5 Subs. The Employees’ Provident Funds Scheme. or that a major surgical operation had or has become necessary. mental derangement or heart ailment]: Provided that no such advance shall be granted to a Member unless he has produced— (i) a certificate from a doctor of the hospital that the patient has been hospitalised or requires hospitalisation for one month or more. the establishment may be closed legally. 1964. by G.f. by G. 48. or (c) suffering from T.] 3[***] 4[68J. The amount on receipt shall be credited to the Member’s account in the Fund.. 1981 (w. paralysis. S. dated. 23rd December. (a) for a major surgical operation. 1-1-1990). 1968.e. 1981 (w.f. 30th November.R. 126.e. dated. by G. 10[paralysis. 6th July.R. S. hospitalisation for one month or more had or has become necessary] 7[or a registered medical practitioner. dated. by G. 1952 107 Commissioner 1[or where so authorised by the Commissioner. 27th August.f. so long as the establishment is closed.R. 48. 496 (E). as the case may be.B.] 2[Explanation:-For the purpose of grant of advance under this paragraph. 1103. or (b) for the treatment of T. S. cancer. mental derangement or heart ailment] and having been granted leave by his employer for treatment of the said illness. by G. cancer.R. 27th August. leprosy. dated. 4th April. cancer. 2 Ins. dated. a specialist certifies that the Member is suffering from T. by G. illegally. 1983 (w. for one month or more. with permission or without permission. dated. 321.R.R.e. 1968. 27-8-1981).e.R. 1976. or (b) major surgical operation in a hospital.f. (2) 6[The advance shall be granted if— (a) the employer certifies that the Employees’ State Insurance Scheme facility and benefits thereunder are not actually available to the Member or the Member produces a certificate from the Employees’ State Insurance Corporation to the effect that he has ceased to be eligible for cash benefits under the Employees’ State Insurance Scheme. 4 Added by G. Advance from the Fund for illness in certain cases:-(1) A Member may be allowed non-refundable advance from his account in the Fund in cases of (a) hospitalisation lasting for one month or more. by G. and (b) a doctor of the hospital certifies that a surgical operation or. 7 Subs..B. S. 3 Paragraph 68I omitted by G. 1990 (w.R. . dated. 496 (E). S. dated. or requires hospitalisation.e. dated. 9 Subs. 23rd December. S. 221. Leprosy. 10 Subs. and 1 Ins. mental derangement or heart ailment.B.] 8[***]] 9[(3) A Member may be allowed non-refundable advance from his account in the Fund for the treatment of a Member of his family who has been hospitalised. dated. S. 27-8-1981).R. 5[paralysis. 1858. leprosy. 27th August.R. 15th March. or in the case of a mental derangement or heart ailment.f. 16th January. 1981 (w.. 8 Proviso omitted by G.

e.R. 832. 21st May.R. 1457. 1095.R. by G. 27-8-1981). 1974.e. S. 1981 (w. 1922. S.f. . 27th September. 1981 (w. dated. 12 Subs.R. by G. 20th January. 1976. Grant of advances in abnormal conditions:-(1) The Commissioner 15[orwhere so authorised by the Commissioner. 1858. 20th November.]:-8[(1) The Commissioner or where so authorised by the Commissioner. 1 Ins. 1993 (w.e. dated 16th November. whichever is less.R. 1981 (w. an officer subordinate to him may on an application from a Member. S. 27th August. such as floods. S. 27th August.f.R. dated. dated. by G. 496 (E). and (b) the amount of 10[his own share of contributions with interest thereon standing to his credit in the Fund is rupees one thousand or more.R.] 6[68K.] 13[***] 14[68L. dated 27th August. 496 (E). demand from the Member another medical certificate to his satisfaction. 10 Subs. earthquakes or riots.S. dated. dated. he may. 27th August. standing to his or her credit in the Fund.] 4[***] (6) Where the Commissioner 5[or. S.R.R. 1969.] 1[(4) The amount advanced under this paragraph shall not exceed the Member’s 2[basic wages and dearness allowance] for 3[six] months or his own share of contribution with interest in the Fund.R. 48(E). the marriage of his or her daughter.f.f.e. 6 Ins. 18-6-1983). 27th August.R. 1981 (w. by G. by G. 2686. 27-8-1981).108 The Employees’ Provident Funds Scheme. on the date of such authorisation. has been damaged by a calamity of exceptional nature. by G. 496 (E).] 9[(2) No advance under this paragraph shall be sanctioned to a Member unless— (a) he has completed seven years’ Membership of the Fund. dated. before granting an advance under this paragraph. for his or her own marriage. by G. 1981 (w. dated. 3 Subs. 5 Ins. 4 Sub-paragraph (5) ins. 27-8-1981). 1103. S. 23rd December. dated. 496 (E). dated. dated 6th July. authorise payment to him from the provident fund account.f. by G.f. by G.R. 1978 (w.R.f.e.e. 1987 (w. 24th July. 7[Advance from the Fund for marriages or post-matriculation education of children. 2 Ins. by G. 27-8-1981).f.R. S. dated. S. 1966.f. on an application from a Member whose property.e. authorise payment to him or her of a non-refundable advance from his or her provident fund account not exceeding fifty per cent of his or her own share of contribution with interest thereon. 6-2-1993). 27-8- 1981) and omitted by G.e. 27-8-1981). S. son. sister or brother or for the post-matriculation education of his or her son or daughter.R. 8 Subs. dated. 13 Sub-paragraph (4) subs. 2-12-1978). S.f. 496 (E). by G. any officer subordinate to him] may. dated.R.e. 14 Ins.R. S. by G. 81. 27th August. 9 Subs.f. 1952 (ii) a certificate from his employer that the Employees’ State Insurance Scheme facility and benefits are not available to him for the treatment of the patient. by G. 27th August. 30th November. movable or immovable. dated. 496 (E). S. 7-11-1987). S. 1981 (w. 1969. by G. 1981 (w.e. 11 Subs. 1983 (w. 449.] (3) 11[Not more than 12[three] advances] shall be admissible to a Member under this paragraph. by G.e. S. 496(E). 7 Subs. where so authorised by the Commissioner any officer subordinate to him] is not satisfied with a medical certificate furnished by the Member under this paragraph. 15 Ins. S. S. 27-8-1981). 1968 and omitted by G. dated. 23rd October.

Grant of advance to Members affected by cut in the supply of electricity:-A Member may be allowed a non-refundable advance from his account in the Fund. S.e. 300] or the amount standing to the credit of the Member in the Fund as his own share of contribution with interest thereon. 552.f. 343. 5[(iii) the application for advance is made within a period of 4 months from the date of declaration referred to in sub-para (i)]. 1117. The Employees’ Provident Funds Scheme. by G. 1118. whichever is less.f. S.] 9[68N.R. to meet any unforeseen expendi- ture: 2[***] 3[(2) No advance under sub-paragraph (1) shall be paid unless— (i) the State Government has declared that the calamity has affected the general public in the area 4[***]. dated 7th July. who is physically handicapped. 1976. 1973 (w. dated 21st August. S.f. by G. 625(E). 1979 (w. 22-9-1973). by G. 4 The word “and” omitted by G. namely:— 7[(a) The advance may be granted only to a Member whose total wages for any one month commencing from the month of January. S. S. 1-9-1979). 6th July. 1991 (w. 1973 (w.R. 6[68M. dated. 1-9-1979). S. 3 Subs. 1103. 2 Proviso omitted by G. 1 Subs. (ii) the Member produces a certificate from an appropriate authority to the effect that his property (movable or immovable) has been damaged as a result of the calamity.e. and]. dated. S. 9 Ins.f. 1952 109 of a non-refundable advance.R. (d) Only one advance shall be admissible under this paragraph. 1979.e. Grant of advance to Members who are physically handicapped:- (1) A Member. (c) No advance shall be paid unless the State Government certifies that the cut in the supply of electricity was enforced in the area in which the factory or establishment is located and the employer certifies that the fall in the Member’s pay was due to cut in the supply of electricity.R. S. by G. 6 Ins.R. 1975. S. dated 6th July. dated 21st August. for purchasing an equipment required to minimise the hardship on account of handicap. 871. dated 30th November. 1-12-1981). by G. by G. 1981 (w. dated 21st September. 8 Subs. (2) No advance under sub-paragraph (1) shall be paid unless the Member produces a medical certificate from a competent medical practitioner to the satisfaction of the Commissioner or such other officer as may be authorised by him in this behalf to the effect that he is physically handicapped.e. may be allowed a non-refundable advance from his account in the Fund. 1976.R. if any. 1118.R. .] (b) The advance shall be restricted to the amount of wages for a month or 8[Rs.R. 1973 were three-fourths or less than three-fourths of wages for a month. 5 Ins. whichever is less. 1-4-1991). 7 Subs. 1103. 8th May. basic wages and dearness allowance excluding lay-off compensation.f. dated 10th May. if there is a cut in the supply of electricity to a factory or establishment in which he is employed on the following conditions.e.R. by G. Explanation : ‘Wages’ means for the purpose of this paragraph. of 1[rupees five thousand] or fifty per cent of his own total contribution including interest thereon standing to his credit on the date of such authorisation.

f. 1952 (3) The amount advanced under this paragraph shall not exceed the Member’s basic wages and dearness allowance for six months or his own share of contributions with interest thereon or the cost of the equipment. permit withdrawal of upto 90 per cent of the amount standing at his credit at any time after attaining the age of 55 years by the Member. any officer subordinate to him. 8 Subs. at the option of the Member— (i) by postal money order. (4) No second advance under this paragraph shall be allowed within a period of three years from the date of payment of an advance allowed under this paragraph. S. 1987 (w. dated 2nd February. or where so authorized by the Commissioner. 340 (E). whichever is later. 1958 (w. 283. 2706. 6 Subs. dated 4th March. may.f. 2004 (w.R.f. 1996 (w.R. or (iii) through the employer. S. 690(E).f. June.] 6[69.e. S.f. 283. Payment of withdrawal or advance:-The payment of withdrawal or advance under paragraphs 68B.R. 832. 1044. 6-7-1981). 5[68N and 68NN] of the Scheme may be made. 1957 (w. to be transferred to the Life Insurance Corporation of India for investment in Varishtha Pension Bima Yojana. on an application from a Member in such form as may be prescribed.O.R.e. whichever is the least. 7 Added by G. S. dated 23rd October. by G. or where so authorised by the Commissioner. 4[***] 68H.e. who has not attained the age of 55 years at the time of termination of his service. Circumstances in which accumulations in the Fund are payable to a Member:-(1) A Member may withdraw the full amount standing to his credit in the Fund— (a) On retirement from service after attaining the age of 55 years: 7[Provided that a Member. 2 Ins. 68K.e.f. Withdrawal within one year before the retirement:-The Commissioner. S. 7-11-1987).R. on an application from a Member in such form as may be prescribed. S. 23rd October. dated 26th February.e. 1989 (w. 4-3-2004). 68J. by a registered medical practitioner designated by the establishment. by G. 1966. 350. by G. or (ii) by deposit in the payee’s bank account in any Scheduled Bank or in Co-operative Bank (including the Urban Co-operative Bank) or any post office.] 8[(b) on retirement on account of permanent and total incapacity for work due to bodily or mental infirmity duly certified by the medical officer of the establishment or where an establishment has no regular medical officer.] 1[68NN. 24-8-1957).e.R. permit withdrawal of up to 90 per cent of the amount standing at his credit. 6-7-1981). any officer subordinate to him.] 3[68O.110 The Employees’ Provident Funds Scheme. 68L. 1-7-1989). Option for withdrawal at the age of 55 years for investment in Varishtha Pension Bima Yojana:-The Commissioner.e. by S.R. may. at any time after attainment of the age of 54 years by the Member or within one year before his actual retirement on superannuation. 5 Subs.O. 1996 (w. dated 17th August. . 4 Omitted by G. dated. shall also be entitled to withdraw the full amount standing to his credit in the Fund if he attains the age of 55 years before the payment is authorised. dated 2nd February.f. dated 30th. by S. 1-11-1958). by G.] 2[68NNN. 68M. 3 Ins.] 1 Ins.

provided the actual payment shall be made only after completing a continuous period of not less than 6[two months] immediately preceding the date on which a Member makes the application for withdrawal :— (i) where a factory or other establishment is closed but certain employees who are not retrenched. 1947 (14 of 1947). inter alia. 1974 (w. 496 (E). dated.e.R. dated 6th November. 1952 111 (c) immediately before migration from India for permanent settlement abroad 1[or for taking employment abroad. 8 Ins. . S.R. 1501. the certificate of any registered medical practitioner may be accepted.e. S. 1947. dated 18th March. but is under the same employer. 5 Ins. 1966.f.R. 1981 (w. 341. 3 Proviso omitted by G.R.f. shall be produced: Provided that where by mutual agreement of employers and employees. by G. and (iii) where a Member is discharged and is given retrenchment compensation under the Industrial Disputes Act. S. 1974. 9th January. or (iii) where the establishment is covered by the Employees’ State Insurance Scheme. 16th October. medical certificate from a medical officer of the Employees’ State Insurance Dispensary with which or from the Insurance Medical Practitioner with whom. by G. S. 350. are transferred by the employer to another factory or establishment. The Employees’ Provident Funds Scheme. the employee is registered under that Scheme. 7-11-1987). the employer shall designate a registered medical practitioner stationed in the vicinity of the establishment. 1184.R. dated. 4 Added by G.R. 27-8-1981).R. dated. 7 Clause (f) omitted by G. 6th November. excluding voluntary retirement from the scope of definition of “retrenchment” such voluntary retirements shall for the purpose be treated as retrenchments by mutual consent of the parties. (ii) where there is no medical officer in the establishment. 1973. 1962. that notwithstanding the provisions contained in sub-clause (a) of clause (oo) of section 2 of the Industrial Disputes Act. S.e. by G. not covered under the Act. 2 Added by G.] 2[(d) on termination of service in the case of mass or individual retrenchment. 1962. 1987 (w. a Medical Board exists for any establishment or a group of establishments.f. dated. 832. by G. dated 20th February. 27th August. dated. 63. S. 2-11-1974).] 5[(e) in any of the following contingencies. 3[***] 4[(dd) on termination of service under a voluntary scheme of retirement framed by the employer and the employees under a mutual agreement specifying.R.] 7[***] 8[(1A) For the purpose of clause (b) of sub-paragraph (1)— (i) where an establishment has been closed. (ii) where a Member is transferred from a covered factory or other establishment to another factory or other establishment not covered under the Act. 6 Subs. S. a 1 Ins. 23rd October. S. 1501.

1457. S. 1952 certificate issued by such Medical Board may also be accepted for the purpose of this paragraph: Provided further that it shall be open to the Regional Commissioner to demand from the Member a fresh certificate from a Civil Surgeon or any doctor acting on his behalf where the original certificate produced by him gives rise to suspicion regarding its genuineness: Provided further the entire fee of the Civil Surgeon or any doctor acting in his behalf shall be paid from the Fund in case the findings of the Civil Surgeon or any doctor acting on his behalf agree with the original certificate and that where such findings do not agree with the original certificate. 3 Sub-paragraph (3) omitted by G. on obtaining re-employment in a 5[factory or other establishment] to which the Scheme applies. 1962. dated15th March. the Commissioner or where so authorised by the Commissioner.112 The Employees’ Provident Funds Scheme. however. 2-12-1978). 1978 (w. 221.f. Accumulations of a deceased Member . may permit a Member to withdraw the full amount standing to his credit in the fund on ceasing to be an employee in any establishment to which the Act applies provided that he has not been employed in any factory or other establishment to which the Act applies for a continuous period of not less than two months immediately preceding the date on which he makes an application for withdrawal.R. . apply in cases of female Members resigning from the services of the establishment for the purpose of getting married. the Central Board. only half of the fee shall be paid from the Fund and the remaining half shall be debited to the Member’s account. or where the amount has become payable before payment has been made— (i) if a nomination made by the Member in accordance with paragraph 61 subsists. S.f. S.R. S.] 2[(2) In cases other than those specified in sub-paragraph (1).R. 6th November.e. 1990 (w. or where so authorised by the Central Board. the amount standing to his credit in the Fund or that part thereof to which the nomination relates. 6[***] 70. 221.] 3[***] 4[***] (5) Any Member who withdraws the amount due to him under sub- paragraph (2) shall. The requirement of two months’ waiting period shall not. 2 Subs. (iv) A Member suffering from tuberculosis or leprosy 1[or cancer] even if contracted after leaving the service of an establishment on grounds of illness but before payment has been authorised. 6 Sub-paragraph (6) and Explanation omitted by G. 1501. 1957 (w.f. 1990 (w. or 1 Ins. dated 10th October. shall be deemed to have been permanently and totally incapacitated for work.to whom payable:-On the death of a Member before the amount standing to his credit has become payable. S.e. 24-8-1957). 5 Subs. dated15th March.R. 221.f. shall become payable to his nominee or nominees in accordance with such nomination. dated.R.R. 1990 (w. dated 16th November. 3374. S. any officer subordinate to him.e. dated 15th March. by G. 1-1-1990). 1-1-1990). 4 Sub-paragraph (4) omitted by G.e. 1-1-1990). by G.e. be required to qualify again for the Membership of the Fund and on qualifying for Membership shall be treated as a fresh Member thereof.f.O.

2-4-1977). 473.R. 1977 (w.f. (b).f. 1952 113 (ii) if no nomination subsists or if the nomination relates only to a part of the amount standing to his credit in the Fund. (b) sons of a deceased son who have attained majority. 4 Omitted by G. the Commissioner may. 6 Subs. of the deceased Member. 22-5-1976). by G. 3 Omitted. S. S.e. dated 24th September.R.e.f. 1992 (w. 1990 (w.e. his share of provident fund shall be payable to him. 1 Ins. if born alive. S. (iii) In any case to which the provisions of clauses (i) and (ii) do not apply the whole amount shall be payable to the person legally entitled to it.R.] 2[***] 72. the whole amount or the part thereof to which the nomination does not relate. 25-7-1992). if any.R. The Employees’ Provident Funds Scheme. 2-4-1977). by G.f. 3[***] becomes payable. omitted by G. Payment of provident fund accumulations in the case of a person charged with the offence of murder:-(1) If a person. dated 15th March. 1964.e. (2) If on the conclusion of the criminal proceedings referred to in sub- paragraph (1). he shall be debarred from receiving the share of provident fund accumulations which shall be payable to other eligible Members. who in the event of the death of a Member of the fund is eligible to receive provident fund accumulations of the deceased Member under paragraph 70. 1[70A. dated 9th July.e. 4[***] In case there is no nominee in accordance with this Scheme 5[or there is no person entitled to receive such amount under sub-paragraph (ii) of paragraph 70]. 1976 (w. if the amount to the credit of the Fund does not exceed 6[Rs. dated 14th March. S. dated 14th March. 2 Paragraph 71. 1415.R. . 1-1-1990). as the case may be. (d) married daughters of a deceased son whose husbands are alive. the person concerned is. if there is any Member of the family other than those specified in clauses (a). Explanation : For the purpose of this paragraph a Member’s posthumous child. Payment of Provident Fund:-(1) When the amount standing to the credit of a Member. 1977 (w. 221. 341. (c) and (d): Provided further that the widow or widows. S. by G. 707. by G. (c) married daughters whose husbands are alive. shall be treated in the same way as a surviving child born before the Member’s death. shall become payable to the Members of his family in equal shares: Provided that no share shall be payable to— (a) sons who have attained majority. or (b) acquitted of the murdering or abetting the murder of the Member. S.— (a) convicted for the murder or abetting the murder of the Member.R. dated 4th May. and the child or children of a deceased son shall receive between them in equal parts only the share which that son would have received if he had survived the Member and had not attained the age of majority at the time of the Member’s death. it shall be the duty of the Commissioner to make prompt payment as provided in this Scheme. is charged with the offence of murdering the Member or abetting in the commission of such an offence. his claim to receive the share of provident fund shall remain suspended till the conclusion of the criminal proceedings initiated against him for such offence. 5 Ins.f. 473.

to such person as the Commissioner 6[where the amount does not exceed 7[Rs. the payment shall be made to the natural guardian and in the absence of a natural guardian. 1-1-1990). 1977 (w. if the amount exceeds 8[Rs. S. the payment shall be made to the natural guardian of the lunatic and in the absence of any such natural guardian. 1987 (w.f. 20. considers to be the proper person representing the minor and the receipt of such person for the amount paid shall be a sufficient discharge thereof 5[***]. 20.000] and if satisfied after enquiry about the title of the claimant.f. 473. 23rd October. 7-11-1987). 473. 1912 (4 of 1912). at the time when a Member of the Fund leaves the service. by G. by G. the payment shall be made to such manager. dated. is in dispute or doubt.R. 7-11-1987). 9 Omitted by G. be required to get the claim application. dated.114 The Employees’ Provident Funds Scheme. dated 14th March. 28th January. 1977 (w.000]]. 11 Omitted by G. 6 Subs. 3 Subs. 10[(5)(a) Every employer shall. 1890 (8 of 1890) or under sub-paragraph (4A) of paragraph 61 has been appointed. (2) If any portion of the amount. by G. 2-4-1977). dated.f.R. has been appointed. 1990 (w. 20.R. by G.e. 1-9-1991).f. the balance being adjusted as soon as may be possible.000]] considers to be the proper person representing the lunatic and the receipt of such person for the amount paid shall be a sufficient discharge thereof 9[***].e. to such person as the Commissioner. 1976. 4 Subs. 2-4-1977).e.] (4) If it is brought to the notice of the Commissioner that a posthumous child is to be born to the deceased Member he shall retain the amount which will be due to the child in the event of its being born alive.e.e.R. 1890 (8 of 1890) has been appointed. 2-4-1977). dated 14th March. . S. by G. 1965.f. S. 1987 (w. 5 Omitted by G. If no such manager has been appointed. 1991 (w. 20. for payment of provident fund in cases specified in clauses (a) to (dd) of sub-paragraph (1) 11[***] of paragraph 69. which has become payable.R. if any.e. S. 23rd October. by G. dated 4th May. 1952 10. 221. 1890 (8 of 1890) has been appointed. Where no guardian under the Guardians and Wards Act. dated. 8 Subs. 832.R. 1[(3) If the person to whom any amount is to be paid under the Scheme is a minor for whose estate a guardian under the Guardians and Wards Act. S. the payment shall be made to the guardian. 1 Subs. 1987 (w. by G. 12 Ins. 23rd October.f.R.e. S. 7-11-1987). dated 14th March. 832.e. duly filled in and attested and to forward the said application 12[within five days of its receipt] to the Commissioner or any other officer authorised by him in this behalf. 1977 (w. 832. 23rd October. S.R. dated 16th August. by G. If subsequently no child is born or the child is stillborn. 6-2-1982). 832. if the amount exceeds 4[Rs. 1707. S. (3A) If the person to whom any amount is to be paid under this Scheme is a lunatic for whose estate a manager under the Indian Lunacy Act. 521. Where no guardian under the Guardians and Wards Act.R. 7-11-1987).f. 2[where the amount does not exceed 3[Rs.f. 1982 (w. 473. dated15th March. S.f. 141. 7 Subs. 1987 (w. dated 17th November. S. the Commissioner shall make prompt payment of that portion of the amount in regard to which there is no dispute or doubt.e.R. dated.e. 2 Omitted by G.f. appointed under the sub-paragraph (4A) of paragraph 61. the payment shall be made to such guardian.R.000] or the Chairman of the Central Board. S. and distribute the balance.000] or the Chairman of the Central Board. the amount retained shall be distributed in accordance with the provisions of paragraph 70. 10 Subs. 707. pay such amount to the claimant.R. S.

(w. 8 Substituted for “Unclaimed Deposits Account” by G.R. is received back undelivered. 4[but not later than five days of its receipt. 5[(e) The payment may be made. (i) by postal money order.R. 2. S. either through post or in person with proper identification.S. dated. 3 Subs. S.f.] 7[(6) Any amount becoming due to a Member as a result of (i) supplementary contribution from the employer in respect of leave wages / arrears of pay. 4 Ins. by G. 449.R. 1983 (w. but no claim has been preferred within a period of three years from the date it becomes payable. 1952 115 (b) Every employer shall. the Commissioner or any other officer authorised by him in this behalf. S. for payment of provident fund in cases specified in clause (e) of sub-paragraph (1).R.e. 31st May.R. and in 1[***] sub-paragraph (2) of paragraph 69. 2.f.e. Any payment of benefit above Rs.e. S. 1964. or (ii) accumulation in respect of any Member who has either ceased to be employed or died. 3[provided the Member continues to remain unemployed in a factory or other establishment to which the Act applies]. 21-5-1988). for submission. 16-2-1985). at the time when a Member of the Fund leaves the service. 2 Omitted by G.f.e. by G. dated15th March. 1990 (w. by G. 1988 (w. 1415. and it is not claimed again within a period of three years from the date it becomes payable shall be transferred to an account to be called the 8[Inoperative Account]: 1 Omitted by G. dated 22nd March 2007 (w. instalment of arrears contribution received in respect of a Member whose claim has been settled on account but which could not be remitted for want of latest address. 7 Ins.f. duly filled in and attested. dated. 79.e. 221. 421.e. may forward such application to the employer and the employer shall be required to return it within five days of its receipt. 4-3-2000).f. S. 521. 1991 (w. dated 2nd February. forward forthwith. by G. he may forward it to the Commissioner or any other officer authorised by him in this behalf and wherever necessary. 1985 (w. S. 5 Subs.R. or if any amount remitted to a person. (c) Every employer shall. dated 24th September. dated 25th February. 6 Added by G. dated 16th August. in the option of the person to whom payment is to be made. 1-1-1990). 1990 (w.f. on completion of the period specified in 2[***] sub- paragraph (2) of paragraph 69. S. 228(E).e. to the Commissioner or any other officer authorised by him in this behalf. Where the amount payable by postal money order exceeds Rs. (d) If the applicant is unable to send the claim application through the employer or duly attested by him. 1-9-1991). 13-6-1983) and subs. be required to get the claim application. 1-1-1990).R. 22-03-2007).f.] the said application to the Commissioner or any other officer authorised by him in this behalf. .e. on the death of the Member and on receipt of an application for receiving the amount standing to the credit of such Member. or (ii) by deposit in the payee’s bank account in any Scheduled Bank or any Co-operative Bank (including the Urban Co-operative Banks) or any post office. 500 it shall be remitted at the cost of the payee.f. 12th May. or (iii) by deposit in the payee’s name the whole or part of the amount in the form of annuity term deposits scheme in any Nationalised Bank. for any reason whatsoever.R. The Employees’ Provident Funds Scheme. by G. dated15th March. and to give the said application to the Member. S.R. or (iv) through the employer:] 6[Provided that the provident fund amount payable by postal money order shall be to the extent of maximum Rs. 2000.000.000 under the scheme shall be remitted through cheque only. 221. 188.

S. 1952 Provided that in the case of a claim for the payment of the said balance.R. by G.] 73. S.S. 1990 (w.12. 1963.116 The Employees’ Provident Funds Scheme. the Commissioner shall be liable for the delay beyond the said period and penal interest at the rate of 12 per cent per annum may be charged on the benefit amount and the same may be deducted from the salary of the Commissioner. 4[***] CHAPTER IX MISCELLANEOUS 5[74.1997).S. dated 12th January. 405. (2) The annual report on the work and activities of the Board and the audited accounts of the Board together with the report of the Comptroller and Auditor General of India. . by G.e.e. the same shall be recorded in writing and communicated to the applicant within 30 days from the date of receipt of such application. 5 Subs. 13. S. 1997 (w. 1960. the amount shall be paid by debiting the 1[Inoperative Account]. 2 Ins.e. shall be authenticated by affixing the common seal of the Board and four copies thereof together with the comments of the Board on the report of the Comptroller and Auditor General shall be submitted to the Central Government not later than Twentieth of December following the close of the financial year concerned for being placed before Parliament: 1 Substituted for “Unclaimed Deposits Account” by G. 1363.e. 4 Paragraph 73A ins.f. dated 22nd March 2007 (w.] 2[(7) The claims. complete in all respects submitted along with the requisite documents shall be settled and benefit amount paid to the beneficiaries within 30 days from the date of its receipt by the Commissioner.f.54.R. dated 2nd December. the total amount of interest credited at the end of the period or debited in the period and the closing balance at the end of the period. dated 16th April. as adopted by the Board.f.R. dated 26th April. by G. 10-12-1962) and omitted by G.R. (2) Members should satisfy themselves as to the correctness of the annual statement and any error should be brought to the notice of the Commissioner within six months of the receipt of the statement.R. 1467. 228(E). 1957. dated 26th August. 22-03-2007). Annual statement of Member’s account:-(1) As soon as possible after the close of each period of currency of contribution card the Commissioner shall send to each Member through the employer of the 3[factory or other establish- ment] in which he was last employed a statement of his account in the Fund showing the opening balance at the beginning of the period. Annual report on the work and activities of the Board and its audited accounts:-(1) The annual report on the work and activities of the Central Board and its audited accounts together with the report of Comptroller and Auditor General of India shall be considered by the Executive Committee and shall be placed for adoption at a meeting of the Board to be held before the Tenth of December following the close of the financial year concerned: Provided that if the report of the Comptroller and Auditor-General is not received by the first of December following the close of the financial year to which it pertains. 3 Subs. amount contributed during the year. 27-1-1990).R. If there is any deficiency in the claim.O. 725. (w. In case the Commissioner fails without sufficient cause to settle a claim complete in all respects within 30 days. by S.f. the audited accounts together with the report of the Comptroller and Auditor General may be placed before the Executive Committee/Board separately from the annual report on the work and activities of the Board.

dated 30th. 3 Re-numbered vide G. 1[76. 28.e. by G. he shall be punishable with imprisonment which may extend to 7[one year. Punishment for failure to pay contributions. 305. Power to issue directions:-(1) The Central Government may. dt.1974 (w. statement or other document.R. 1845 dt. under this Act or Scheme as it may consider necessary for the proper implementation of the Scheme or for the purpose of removing any difficulty which may arise in the administration thereof including difficulties in 1 Amended by G.11. 10 Subs.1974). 11. etc. S. 9 Subs. 6 Re-numbered vide G. 28. 11-3-1974. 11-3-1974.2.f. by G.R. 2 Omitted by G.1963 for “Board”. Annual Reports.S.e. 305 dt. 11-3-1974. dated 11th March.11. or 4[(b)] fails or refuses to submit any return. 305 dt.S. or with both.R. 28. 8 Subs. 1989 (w.:-The Commissioner shall furnish copies of the Member’s accounts and of the annual reports of the Fund to any employer or Member on written application and on payment of such fees and subject to such conditions as may be specified by the Central Board in this behalf.R. 1974. 305 dt.1963 for “Board”.S. Issue of copies of Member’s Accounts. 77.S. 7 Subs. Conduct of business of the 8[Central Board]:-(1) All orders and other instruments shall be made and executed in the name of the [Central Board] and shall be authenticated by such person and in such manner as the 9[Central Board] may specify. S.R.S. 1-7-1989).1963 for “Board”. The Employees’ Provident Funds Scheme. or makes a false declaration. 28.f. (2) All contracts and assurances of property shall be expressed to be made by the 10[Central Board] and shall be executed on behalf of the 11[Central Board] by the Commissioner. or with fine which may extend to four thousand rupees]. or 6[(d)] is guilty of contravention of or non-compliance with any other requirement of this Scheme.S.S. 305. or 5[(c)] obstructs any Inspector or other official appointed under the Act of this Scheme in the discharge of his duties or fails to produce any record for inspection by such Inspector or other official. by G. 78. 1845 dt. 28. issue such directions to State Governments.3. 5 Re-numbered vide G. .R. 11-3-1974. 305 dt. statement or other document required by this Scheme or submits a false return.:-If any person— 2[***] 3[(a)] deducts or attempts to deduct from the wages or other remuneration of a Member the whole or any part of the employer’s contribution. the Central Board or any other authority. by G.11. etc.R. 1845 dt. 11 Subs.R. by G. 1845 dt.R.R. the audited accounts together with the report of the Comptroller and Auditor General and the comments of the Board thereon shall be submitted to the Central Government separately from the annual report on the work and activities of the Board.S.] 75. from time to time.1963 for “Board”. 690(E).R. June.S.11. 4 Re-numbered vide G. 1952 117 Provided that if the report of the Comptroller and Auditor General is not received by the first of December following the close of the financial year to which it pertains.

2[79. dated. 521. S. by S. dated 16th August.] 7[79B. 1957. 1992 (w. dated 3rd.f. 3 Ins.e.R.R. dated 26th April. representation to employees of each branch or department of the establishment. 1363 dt.] 6[79A. S.f. as provided in sub-section (1) of section 7B of the Act in Form 9 to the officer who passed such order: Provided that no application for review of an order will be entertained by the concerned officer. 2005 (w.S.O. 1991 (w. Composition of the Board of Trustees of the exempted establishments and the terms and conditions of service of the Trustees:-(1) The Board of Trustees of the establishment granted exemption under clause (a) of sub-section (2) of section 17 of the Act shall consist of not less than two and not more than six representatives each of the employers and employees. 1858. S. 1-9-1991). 10-11-2005). by G.e. In the case of common provident fund for a group of two or more establishments.”.R. 5 Omitted by S. 341. 1989 (w.R. Proviso before omission. The number of Trustees shall be so fixed. 5[***] relax pending the disposal of the application the provisions of this Scheme in such manner as he may direct. by G. by G. 2027. by G. 1952. 4 Subs. dated 28th November. 7 Ins. 26. 1956. 25-7-1992).Filing application for review:-Any person aggrieved by an order made under sub-section (1) of section 7A and who desires to obtain a review of such order may apply for a review of that order.O. 6 Ins. the Board shall give its views on the proposal within a period of three months from the date on which such proposal is received by it. dated 9th July. June. 8 Ins. dated 30th.] 8[79C. September. stood as: “Provided that any factory or establishment seeking fresh exemption shall not be permitted to participate in any common provident fund having more than six participating factories or establishment. 8th November. 690(E).R. 1363.R.R. the Commissioner may. 9 Proviso omitted by G.Special provisions relating to 3[factories and other establishments] in respect of which applications for exemption are received:-Notwithstanding anything contained in this Scheme.O. S. 1[***] (3) The authority to whom any directions are issued under this paragraph shall comply with such directions. 1963. Time limit for communicating the views of the Central Board to the appropriate Government on a proposal for grant of exemption to an establishment:-When an appropriate Government consults the Central Board with regard to its proposal for grant of exemption to an establishment under section 17 of the Act. as far as possible. 658(E). unless the application for review is submitted within 45 days from the date of making such order. S.e.f. 2 Subs. 1952 the matter of payment of accumulations in the Fund to Members after they cease to be such Members. dated 10th November. 1-7-1989).e. in relation to a 4[factory or other establishment] in respect of which an application for exemption under section 17 of the Act has been received.4.R. . as to afford. S.f.118 The Employees’ Provident Funds Scheme. 1845.R.1957 for “factories”. there will be at least one representative each from the participating establishments: 9[***] 1 Sub-paragraph (2) omitted by G.

dated 3rd November. dated 27th. 1[(4) The employer shall be the Chairman of the Board of Trustees. or (c) is an undischarged insolvent.e. 406. the Chairman may exercise a casting vote. the quorum at the meeting of the Board. The Employees’ Provident Funds Scheme. 18. (7) A person shall cease to be a Trustee of the Board if. (b) where there are more than one trade union recognised by the employer.] (6) A person shall be disqualified from being a Trustee if he. or (b) he ceases to be a Member of the provident fund of the establishment. 22-9-1997) and again subs. (w.R. or (b) has been convicted of an offence involving moral turpitude. ceases to be recognised by the employer.— (a) is declared to be of unsound mind by a competent court. S. the union having the largest number of Members. by G. on the Board of Trustees shall be nominated or elected in the following manner. or (c) the union on whose behalf he was elected or nominated.R.f. In the events of equality of votes. condone the absence of a Trustee if he is satisfied that there were reasonable grounds for such absence.S. The Chairman may. the representatives of employees shall be elected by the Members of the union in an election to be held for the purpose of any working day. (3) The representatives of the employees. 868 (E). . A Trustee elected or nominated to fill the casual vacancy shall hold office for the remaining period of the term of the Trustee in whose place he is elected or nominated.e. it shall have the right to nominate the employees’ representative. 6-1-2001). dated 22nd December. records to be kept of the transaction of business and all other matters not specifically provided for in the Scheme shall be regulated as per the provisions of the approved provident fund rules of the establishment and 1 Subs. subject to a minimum of 15 per cent Membership. 2000 (w.e. October. (8) The procedure for election or nomination of Trustees. S. 1997 (w. 1952 119 (2) The employer shall nominate his representatives on the Board of Trustees from amongst the officers employed in managerial or administrative capacity in the establishment.f. by G. such union shall nominate the representatives of the employees.f. or (d) he fails to attend three consecutive meetings of the Board without obtaining leave of absence from the Chairman of the Board of Trustees. provided it has a minimum of 15 per cent Membership. 2 Subs. (c) where there is no union recognised by the employer under the Code of Discipline in industry or under any Act but there are more than one registered union functioning in the establishment. and in case there is only one registered union. 3-11-2003). namely :— (a) wherever there is a union recognised by the employer under the Code of Discipline in industry or under any Act.— (a) he ceases to be an employee of the establishment. by G. however. shall have the right to nominate employees’ representatives. An outgoing Trustee shall be eligible for re-election or re- nomination.] 2[(5) The terms of office of the Trustee shall be five years from the date of election or nomination.R. or (d) is an employer of an exempted or unexempted establishment which has defaulted in payment of any dues under the Act. 2003.

dt. according to the standing orders applicable to the newspaper establishment concerned. For paragraph 2(f). as defined in section 2 of the Working Journalists (Conditions of Service and Miscellaneous Provisions) Act. 9 Ins. other than an excluded employee.R. 8 Ins. on the 31st day of December. S.S. whichever is the earliest. G.1965. S. 7 Ins. The decision of the Commissioner in the matter shall be final and binding. by G. 6 Subs. 2981. the following shall be substituted.1965. 130. 2. by G. if on the date of such coming into force he has completed 6[three months’ continuous service] or has actually worked for not less than 7[60 days during a period of three months or less] in that newspaper establishment or in another such establishment 8[to which the Act applies] under the same employer or partly in one and partly in the other 9[or has been declared permanent in any such newspaper establishment.5. by S. 1981 (w. has withdrawn the full amount of his accumulation in the Fund under clause (a) or (c) of sub-paragraph (1) of paragraph 69. dated 16th January.R.e.R. 1176.R. 4 The words “or probationer” omitted by G. December.R.] CHAPTER X 1[80. 2 Subs.] (ii) an apprentice Explanation:-‘Apprentice’ 3[***] means a person who. namely :— “26. ‘factories’ and ‘employees’ shall be construed as references to ‘newspaper industry’. dt. 18. respectively. by S. December. dated 4th. dt. the matter shall be referred to the Regional Provident Fund Commissioner in whose jurisdiction the head office of the establishment is located. (9) In case of any dispute or doubt. 767.] (b) Every newspaper employee employed to do any work.R.” (3) For paragraph 26 the following shall be substituted. 1956. is an apprentice 4[***] or who is declared to be an apprentice 5[***] by the authority specified in this behalf by the appropriate Government. Special provisions in the case of newspaper establishments and newspaper employees:-The Scheme shall. in its application to newspaper establishments and newspaper employees. in or in relation to. by G. 2981. December. 1961. 1990. any newspaper establishment to which this Scheme applies.R. ‘newspaper establishments’ and ‘newspaper employees’. 767.S. shall be entitled and 1 Ins. references to ‘industry’. any newspaper establishment to which this Scheme applies other than an excluded employee.R. shall be entitled and required to become a Member of the Fund from the beginning of the months following that in which this paragraph comes into force in such establishment. dated 3rd December. dated 4th. dated 14th September. 3 The words “or probationer” omitted by G.O.5. 5 The words “or probationer” omitted by G. In Chapters I to IX. 1952 the guidelines for the functioning of the Board of Trustees of the exempted establishments which the Commissioner may specify from time to time. S.S. 18.f. 31-1-1981). come into force. 1955.5. 767. S. having been a Member of the Fund. 1513.O. 1956 and be subject to the modifications mentioned below :— 1.1965.—(1)(a) Every newspaper employee employed to do any work in. Class of employees entitled and required to join the Fund. 18. 1961. or in relation to. 1971. 1956.— 2[(i) an employee who. .R.120 The Employees’ Provident Funds Scheme. dated 15th. namely :— “(f) ‘excluded employee’ means.

S.R. by G.e. G. 8 Ins. shall forthwith become a Member thereof.R. 1961. (4) An excluded employee referred to in clause (ii) or paragraph 2(f) of a newspaper establishment to which this Scheme applies shall. provide that on the date on which he ceases to be an excluded employee. 1981 (w. by G.f. dated 16th January. 1971.R. S. but for the exemption would have become and continued as a Member of the Fund shall. dated 3rd December. on ceasing to be such an employee be entitled and required to become a Member of the Fund from the beginning of the month following that in which he ceases to be such employee. S.e. would have become and continued as a Member of the Fund. G. 1176. 1981 (w. 31-1-1981).R. 3 Subs. 1981 (w. a Commissioner may.R. he has completed 6[three months’ continuous service] or has actually worked for not less than 7[60 days during a period of three months or less] in the newspaper establishment or in another such establishment 8[to which the Act applies] under the same employer or partly in one and partly in the other 9[or has been declared permanent in any such newspaper establishment.e. 130.e. dated 3rd December. every newspaper employee thereof other than an excluded employee. 9 Ins. G. whichever is the earliest]. 4 Ins. on a joint request in writing of any newspaper employee of a newspaper 1 Ins. by G. shall become a Member of the Fund forthwith. 1961. 2 Subs. who but for such exemption would have become and continued as a Member of the Fund. S. (3) After this paragraph comes into force in a newspaper establishment. S. 1981 (w. (2) Where the Scheme applies to a newspaper establishment on the expiry or cancellation of an order of exemption under section 17 of the Act. 7 Subs. (5) On re-election of a class of newspaper employees exempted under paragraph 27A to join the Fund or on the expiry or cancellation of an order under that paragraph. S. become a Member of the Fund forthwith. who. S. dated 16th January. 31-1-1981). .f. 1961. (6) Every newspaper employee who is a Member of a private provident fund maintained in respect of an exempted newspaper establishment and who.R. dated 16th January. (7) Notwithstanding the other provisions of this paragraph. 130. 1990. 5 Ins. who has not become a Member already shall also be entitled and required to become a Member from the beginning of the month following that in which he completes 2[three months’ continuous service] or has actually worked for not less than 3[60 days during a period of three months or less] in that establishment or in another such establishment 4[to which the Act applies] under the same employer or partly in one and partly in the other 5[or has been declared permanent in any such newspaper establishment.f. on joining a newspaper establishment to which this Scheme applies. 130. 1176. dated 16th January. but for the exemption. by G. 1971. 130. The Employees’ Provident Funds Scheme. 31-1-1981). 31-1-1981). 1176.R. every employee. 1990. S. 1952 121 required to become a Member of the Fund from the beginning of the month following that in which this paragraph comes into force in such newspaper establishment if on the date of such coming into force such employee is a subscriber to a provident fund maintained in respect of the establishment or in respect of another establishment 1[to which the Act applies] under the same employer. dated 14th September. S.f.R. dated 14th September. 6 Subs. dated 14th September. whichever is the earliest]. by G.R. every newspaper employee. G.

dated 24th November. S. 130.1. (c) in the case of female employees.R. be entitled to the benefits and shall be subject to the conditions of the Fund : Provided that the employer gives an undertaking. 3 Subs. 26B. 1307. Explanation I:-For the purposes of this paragraph the provision contained in clause (e) of paragraph 2 shall not apply and “continuous service” shall mean uninterrupted service but include service which is interrupted by sickness. Special provisions in the case of cine-workers:-The Scheme shall. Explanation II:-In computing the period of work for 1[60 days] under this paragraph: (a) periods of involuntary unemployment caused by stoppage of work due to shortage of raw materials or fuel.R. S.1981).e. Resolution of doubts. dated 31st July. by G. the decision thereon of the Regional Commissioner.—In the cases of a claim for refund by a Member under sub- paragraph (2) of paragraph 69 the Membership of the Fund shall be deemed to have been terminated from the date the payment is authorised to him by the authority specified in this behalf by the Commissioner irrespective of the date of claim. that he shall pay the administrative charges payable and comply with all statutory provisions of the Act and this Scheme in respect of such employee. in writing. by G. 1963. enrol such employee as a Member who shall. in its application to cine-workers as defined in clause (c) of section 2 of the Cine- Workers and Cinema Theatre Workers (Regulation of Employment) Act.R. by G.—If any question arises as to whether a newspaper employee is entitled or required to become or continue as Member or as to the date from which he is entitled or required to become a Member.122 The Employees’ Provident Funds Scheme. namely :— (1) In Chapters I to IX. strike which is not illegal or involuntary unemployment. 1974. 4[***] shall be final: Provided that no decision shall be given unless both the employer and the employee have been given an opportunity of being heard. 1981 (w. 1981 (50 of 1981). S.” 5[81. 31-12-1959). 5 Ins.f. S. 2[and (d) Sundays and holidays intervening the days of actual work]. Explanation.e. references to “industry” and “employees” shall be construed as references to “film production” and “cine- workers” respectively. 687. be subject to the following modifications. 1845. 4 Omitted by G. S. 871. . 1959 (w. Retention of Membership.f. accident. changes in the line of production. thereafter. 2 Ins. dated 16th January. by G. 1 Ins.—A Member of the Fund shall continue to be a Member until he withdraws under paragraph 69 the amount standing to his credit in the Fund or is covered by a notification of exemption under section 17 of the Act or an order of exemption under paragraph 27 or 27A. dated 24th August. authorised leave. breakdown of machinery or any other similar cause.R. dated 28th November. 26A. 1987.R. shall also be deemed to be days on which the employee has worked in the 3[establishment]. 31. 1952 establishment to which this Scheme applies and his employer. periods of maternity leave for any number of days not exceeding twelve weeks. (b) periods of authorised leave.

1952 123 (2) For sub-paragraph (f) of paragraph 2. provided that on the date on which he ceases to be an excluded employee. he had worked in not less than three feature films in that production unit to which the Act applies under the same producer or partly in one and partly in the other. who having been a Member of the Fund has withdrawn the full amount of his accumulations in the Fund under clause (a) or clause (c) of sub-paragraph (1) of paragraph 69. other than an excluded employee. the following paragraphs shall be substituted. Class of employees entitled and required to join the fund. The Employees’ Provident Funds Scheme.— (1)(a) Every cine-worker to whom this scheme applies. every cine-worker thereof. (b) Every cine-worker employed to do any work. if on the date of such coming into force he had worked in not less than three feature films with one or more producers. in or in relation to any feature film in a film production unit to which this Scheme applies. Explanation : “Feature film” means “feature film” as defined in clause (f) of section 2 of the Cine-Workers and Cinema Theatre Workers (Regulation of Employment) Act. on ceasing to be such an employee be entitled and required to become a Member of the fund from the beginning of the month following that on which he ceases to be such employee. other than an excluded employee. (2) Where the scheme applies to a film production unit on the expiry or cancellation of an order of exemption under section 17 of the Act. (3) After this paragraph comes into force in a film production unit. (4) An excluded employee referred to in clause (ii) of paragraph 2(f) of a film production unit to which this scheme applies shall. 1981 (50 of 1981). namely :— ‘(f) “excluded employee” means :— (i) a cine-worker. (3) For paragraph 26. shall be entitled and required to become a Member of the Fund from the beginning of the month following that in which this paragraph comes into force in such film production unit. (5) On re-election of a class of cine-workers exempted under paragraph 27A to join the fund or on the expiry or cancellation of an order under that . the following sub- paragraph shall be substituted. but for the exemption would have become and continued as a Member of the Fund shall become a Member of the Fund forthwith. other than an excluded employee. if on the date of such coming into force. (ii) a “cine-worker”. every cine- worker who. whose wages at the time he is otherwise entitled to become a Member of the Fund exceeds one thousand and six hundred rupees per month and where such remuneration is by way of a lump sum exceeding fifteen thousand rupees. 1981 (50 of 1981). who has not become a Member already shall also be entitled and required to become a Member from the beginning of the month following that in which he completes work in three feature films in that production unit or in another such unit (to which the Act applies) under the same producer or partly in one and partly in the other.’ Explanation : “Wages” means “wages” as defined in clause (k) of section 2 of the Cine Workers and Cinema Theatre Workers’ (Regulation of Employment) Act. shall be entitled and required to become a Member of the fund from the beginning of the month following that in which this paragraph comes into force. namely :— ‘26. such employee is a subscriber to a provident fund maintained in respect of the establishment or in respect of another establishment under the same employer.

e. shall forthwith become a Member thereof.The Scheme shall. namely:-- (f) “excluded employee” means- (i) a person with disability. the following clause shall be substituted. (7) Notwithstanding the other provisions of this paragraph.f. Retention of Membership.—A Member of the Fund shall continue to be a Member until he withdraws under paragraph 69 the amount standing to his credit in the Fund or is covered by a Notification of exemption under section 17 of the Act or an order of exemption under paragraph 27 or 27A. a Commissioner may. every cine-worker. 2008 (w. .—If any question arises as to whether a cine-worker is entitled or required to become or continue as Member.. the decision thereon of the Regional Commissioner shall be final : Provided that no decision shall be given unless both the film producer and the cine-worker have been given an opportunity of being heard. in its application to an employee who is a person with disability under the Persons with Disabilities (Equal Opportunities. on joining a film production unit to which this scheme applies. 26B. or as to the date from which he is entitled or required to become a Member. Cerebral Palsy. that he shall pay the administrative charges payable and comply with all statutory provisions of the Act and this Scheme in respect of such cine-worker.] 1[82. who having been a member of the Fund has withdrawn the full amount of his accumulations in the Fund under clause (a) or clause (c) of sub-paragraph (1) of Paragraph 69. Mental Retardation and Multiple Disabilities Act. 1 Sub-clause 82 inserted by G. thereafter.S. 1999 (44 of 1999) respectively. on a joint request in writing of any cine-worker of a film production unit to which this scheme applies and his producer.124 The Employees’ Provident Funds Scheme. namely:- (1) For clause (f) of the Paragraph (2). 1952 paragraph. the Membership of the fund shall be deemed to have been terminated from the date the payment is authorised to him by the authority specified in this behalf by the Commissioner irrespective of the date of claim. becomes a Member of the Fund forthwith. be entitled to the benefits and shall be subject to the conditions of the fund : Provided that the producer gives an undertaking. (iii) an apprentice. dated 31st March. Protection of Right and Full Participation) Act. Explanation. Special provisions in respect of certain employees. 253(E). exceeds twenty-five thousand rupees per month. Resolution of doubts. 26A.R. enrol such cine-worker as a Member who shall. (6) Every cine-worker who is a Member of a private provident fund maintained in respect of an exempted film production unit and who. 1995(1 of 1996) and under the National Trust for Welfare of Persons with Autism. but for the exemption.—In the case of a claim for refund by a Member under sub- paragraph (2) of paragraph 69. who but for such exemption would have become and continued as a Member of the Fund. in writing. (ii) a person with disability. 01-04-2008). whose pay at the time he is otherwise entitled to become a member of the Fund. would have become and continued as a Member of the fund shall. be subject to the following modifications.”.

namely:- “(1-A) Every employer shall send to the Commissioner. namely:- (1) For clause (f) of paragraph 2.R. dated 3rd September. 2010. programme of his country of origin. 2008. either as a citizen or resident. after the first proviso. after sub-paragraph (3). the following clauses shall be substituted.” (4) In Paragraph 36. within fifteen days of every month commencing from the 1st day of April. 2008.The Scheme shall. in sub-paragraph (1). The Employees’ Provident Funds Scheme. under the said agreement: 1 Substituted by the Employees’ Provident Funds (Amendment) Scheme. the particulars as are necessary. in its application to International Workers as defined in this paragraph. 2010. namely:- “Provided further that in the case of any such employee who is a person with disability.” (3) In Paragraph 34. the following proviso shall be inserted. 1952 125 (2) In Paragraph 30. 148. namely:- “Provided also that the Central Government shall pay the employer’s share of contribution in respect of an employee who is a person with disability. up to a maximum period of three years from the date of commencement of membership of the Fund.] 1[83. as specified in such an agreement. namely:- (ja) “International Worker” means— (a) an Indian employee having worked or going to work in a foreign country with which India has entered into a social security agreement and being eligible to avail the benefits under a social security programme of that country. be subject to the following modifications. employed directly by the principal employer or through a contractor. namely:- (f) “excluded employee” means an International Worker. the aforesaid Declaration Form shall further contain such particulars as are necessary for such employees. . the following proviso shall be inserted. who is contributing to a social security. the following clause shall be substituted. after the second proviso. with whom India has entered into a social security agreement on reciprocity basis and enjoying the status of detached worker for the period and terms. namely:- “Provided that the Central Government shall contribute the employer’s share of contribution up to a maximum period of three years from the date of commencement of membership of the Fund. of an employee who is a person with disability and is a member on or entitled to become a member after the 1st day of April. the following sub- paragraph shall be inserted.” (5) In Paragraph 38. Special provision in respect of International Workers. in respect of an employee who is a person with disability. G.S. the following proviso shall be inserted. after sub-paragraph (1). by virtue of the eligibility gained or going to gain. in such form as the Commissioner may specify.. (1) After clause (j) of paragraph 2.

Resolution of doubts. but for the exemption would have become and continued as a member of the Fund shall become a member of the Fund forthwith. (5) On re-election of a class of International Workers exempted under paragraph 27A to join the fund or on the expiry or cancellation of an order under that paragraph.If any question arises as to whether an International Worker is entitled or required to become or continue as member. 26A. namely:- 26. (4) An excluded employee of an establishment to which this Scheme applies shall. the following paragraphs shall be substituted. For the paragraphs 26. shall be entitled and required to become a member of the Fund with effect from the 1st day of November. Class of International Workers entitled and required to join the fund. the decision thereon of the Regional Commissioner shall be final: Provided that no decision shall be given unless both the employer and the International Worker have been given an opportunity of being heard. 2. every International Worker. namely:— Provided further that where wages are paid in a currency other than in the Indian Rupee. on joining an establishment to which this Scheme applies. 26A and 26B. who has not become a member already shall be entitled and required to become a member of the Fund from the date of his joining the establishment. on ceasing to be such an employee. (3) Where the Scheme applies to an establishment on the expiry or cancellation of an order of exemption under section 17 of the Act.. (6) Every International Worker who is a member of a private provident fund maintained in respect of an exempted establishment and who. Retention of membership. become a member of the Fund forthwith. every International Worker who. 26B. (2) Every International Worker (other than an excluded employee). or as to the date from which he is entitled or required to become a member.. 4.126 The Employees’ Provident Funds Scheme.A member of the Fund shall continue to be a member until he withdraws under paragraph 69 the amount standing to his credit in the Fund or is covered by a notification of exemption under section 17 of the Act or an order of exemption under paragraph 27 or 27A or the benefits are settled in terms of the relevant provisions under the social security agreement entered into between India and his country of origin. who but for such exemption would have become and continued as a member of the Fund. . after the points. the following proviso shall be inserted. In paragraph 29. 2008 in an establishment to which this Scheme applies. working for an establishment in India to which the Act applies. employed as on the 1st day of October. employed after the 1st day of October. 2008.. shall forthwith become a member thereof. would have become and continued as a member of the Fund shall. 1955 (23 of 1955) for buying such currency on the last working of the month for which the wages are due. 1952 (b) an employee other than an Indian employee. be entitled and required to become a member of the Fund from the date he ceases to be such employee. in an establishment to which this Scheme applies.(1)(a) Every International Worker (other than an excluded employee). holding other than an Indian passport. 2008. but for the exemption. the rate of conversion of that currency shall be the telegraphic transfer buying rate offered by the State Bank of India established under the State Bank of India Act. in sub-paragraph (1).

(1) An International Worker may withdraw the full amount standing to his credit in the fund— (a) on retirement from service in the establishment at any time after the attainment of 58 years. Duties of employer. of the International Workers (indicating distinctly the nationality of each and every International Worker) required or entitled to become members of the Fund showing the basic wage. or where an establishment has no regular medical officer. (2)Every employer shall send to the Commissioner within fifteen days of the close of each month a return— (a) in Form 5. a consolidated return in such form as the Commissioner may specify. and (b) in such form as the Commissioner may specify. namely:- 69.. (ii) where the establishment is covered by the Employees’ State Insurance Scheme. a certificate issued by such Medical Board may also be accepted for the purposes of this sub-paragraph. 1952 127 5. For paragraph 69. For paragraph 36. 6. of the International Workers (indicating distinctly the nationality of each and every International Worker) leaving service of the employer during the preceding month: Provided that if there is no International Worker qualifying to become a member of the Fund for the first time or there is no International Worker leaving service of the employer during the preceding month. (b) on retirement on account of permanent and total in capacity for work due to bodily or mental infirmity duly certified by the medical officer of the establishment. (iii) where by mutual agreement of employers and employees. shall be produced. the following paragraph shall be substituted. the employer shall send a ‘NIL’ return. the following paragraph shall be substituted. of the International Workers qualifying to become members of the Fund for the first time during the preceding month together with the declarations in Form 2 furnished by such qualifying International Workers (indicating distinctly the nationality of each and every International Worker). medical certificate from a medical officer of the Employees’ State Insurance Dispensary with which or from the Insurance Medical Practitioner with whom the employee is registered under the Scheme. The Employees’ Provident Funds Scheme. (2) It shall be open to the Regional Commissioner to demand from the member a fresh certificate from a Civil Surgeon or any doctor acting on his behalf . the employer shall send a ‘NIL’ return. namely:- 36. the certificate of any registered medical practitioner may be accepted.(1) Every employer of an establishment to which this Scheme applies shall send to the Commissioner within fifteen days from the application of the Scheme to such establishment.. by a registered medical practitioner designated by the establishment: Provided that— (i) where an establishment has been closed. a Medical Board exists for any establishment or a group of establishments. retaining allowance (if any) and dearness allowance including the cash value of any food concession paid to each of such International Worker: Provided that if there is no International Worker who is required or entitled to become a member of the Fund. Circumstances in which accumulations in the Fund are payable to an International Worker.

................... namely:- 78A....... on such grounds as may be specified in that agreement. and that where such findings do not agree.R. Father’s name : 6.... (e) ... (3) A member suffering from tuberculosis or leprosy or cancer.(1) When the amount standing to the credit of a member becomes payable..The Commissioner shall perform all such functions as are assigned to the Employees’ Provident Fund Organisation under a social security agreement entered into between by the Government of India and any other country.. Husband’s name (for married women only) : 1 Subs.. (b) ..... the amount due shall be payable to the credit of the payee’s bank account in India. (2) The due amount shall be payable to the member covered under a social security agreement entered into between the Government of India and any other country. in the manner and as per the terms specified therein... (c) .128 The Employees’ Provident Funds Scheme... only half of the fee shall be paid from the Fund and the remaining half shall be debited to the member’s account. it shall be the duty of the Commissioner to make prompt payment as provided in the Scheme. . 7.... dated 6th May......... shall be deemed to have been permanently and totally incapacitated for work... 852... Performing certain special functions under social security agreements.... in the manner and as per the terms specified in the agreement.. 1. S. namely:- 72. (4) In respect of a member covered under a social security agreement entered into between the Government of India and any other country.. Payment of Provident Fund. 1963.... Name (in block letters) : 2.. After paragraph 78.. 1952 where the original certificate produced by him under clause (b) of sub-paragraph (1) gives rise to suspicion regarding its genuineness: Provided that the entire fee of the Civil Surgeon or any doctor acting in his behalf shall be paid from the Fund in case the findings of the Civil Surgeon or any doctor acting on this behalf agree with the original certificate. (3) In all other cases.. Sex : 4... (d) ... the following paragraph shall be substituted. with the original certificate. the following paragraph shall be inserted.. even if contracted after leaving the service of an establishment on grounds of illness but before payment has been authorised.. 8........ For paragraph 72... Occupation : 3....... and that where such doctor acting in his behalf agree with the original certificate. 1952 APPLICATION FOR EXEMPTION UNDER PARAGRAPH 27 OF THE SCHEME I hereby apply for exemption from the operation of all or the following provisions of the Scheme :— (a) ....] 1[FORM 1 THE EMPLOYEES’ PROVIDENT FUND SCHEME. Religion : 5. by G..

.....20 1[Signature or left hand thumb impression in case of both female and male Members of the fund] Certified that the above declaration has been signed by... 1984...e.. dated 26th December...... by G....... of the Factory/Establishment **Here give the name and address of the factory or other establishment in which employed. Marital Status : 6........ 1991 (w..... Address (Permanent) : (Temporary : 8.R.. 1995. Dated..the.. 521............. (A) Date of Joining of EPF Scheme. to receive the amount 1 Subs.... 1971 : (C) Date of Joining of EPF Scheme. 1-9-1991).... S. 20. by G. 1995 : PART A (EPF) I hereby nominate the person(s)/cancel the nomination made by me previously and nominate the person(s).. gratuity or old age pension... : I declare that all the particulars stated above are true to the best of my knowledge and belief..........f.. 1952.............. 1952 : (B) Date of Joining of EPF Scheme... S... 2[FORM 2 (REVISED) NOMINATION AND DECLARATION FORM FOR UNEXEMPTED / EXEMPTED ESTABLISHMENTS (Declaration and nomination form under the Employees’ Provident Funds and Employees’ Family Pension Schemes) [Paragraphs 33 and 61(1) of the Employees’ Provident Funds Scheme.... Date of birth : 4.employed in**.. Dated.. Name (in block letters) : 2............the....before me and that he/she is getting the benefits of provident fund. Father’s/Husband’s Name : 3.. mentioned below.... and paragraph 18 of the Employees’ Family Pension Scheme.. 2 Subs............. Permanent Address : 8.. : 7.... gratuity or old age pension as above........... dated 6th August.......R.. 1....20 Signature of the manager or other authorised officer of the Factory/ Establishment Registered No.......... 1952 129 7. Sex : 5............... Account No..... . The Employees’ Provident Funds Scheme.. Details of the Provident Fund...

3. …………………………………………………………… Signature/thumb impression of the subscriber. 1952. PART B (EPF) (PARA 18) I hereby furnish below particulars of the Members of my family who would be eligible to receive widow/children pension in the event of my death. I shall furnish particulars thereon in the above form. 1995. I hereby nominate the following person(s) for receiving the monthly widow pension admissible under para 16 (2) (a) (i) & (ii) of Employees’ Pension Scheme. and should I acquire a family hereafter. *Certified that I have no family as defined in para 2(vii) of the Employees’ Pension Scheme. family Member with the Member (1) (2) (3) (4) 1. 3. 1952 standing to my credit in the Employees’ Provident Fund. *Certified that my father/mother is/are dependent upon me. *Certified that I have no family as defined in para 2(g) of the Employees’ Provident Funds Scheme. Sl. 4. the above nomination should be deemed as cancelled. in the event of my death: Name and Nominee’s Date of Total amount or If the nominee is Address of the relationship Birth share of a minor name nominee/ with the accumulations and relationship nominees Member in Provident and address of Fund to be paid the guardian who to each nominee may receive the amount during the minority of nominee (1) (2) (3) (4) (5) 1. 2. Name and address of the Date of Birth Relationship No. 2. Name and address of Date of Birth Relationship with the the Nominee Member .130 The Employees’ Provident Funds Scheme. *Strike out whichever is not applicable. 1995 in the event of my death without leaving any eligible family Member for receiving pension. and should I acquire a family hereafter.

Designation....... his children......... his wife. her husband’s dependent parents......... If the Member subsequently acquires a family such nomination shall forthwith become invalid and the Member should make a fresh nomination in favour of one or more persons belonging to his family. his dependent parents.. The entries have been read over to him/her by me and got confirmed by him/her... Surname........... and (iii) minor sons and unmarried daughters..... and his deceased son’s widow and children......./Km............. 1229.. Note : Whom you can nominate (A) Under the Employees’ Provident Fund Scheme : (1) A Member of the Employees’ Provident Fund who is married and/or his father/mother is/are dependent upon him can nominate only one or more persons belonging to his family as defined below :— (a) in the case of a male Member......... 1952 [PARAGRAPHS 35 AND 42] CONTRIBUTION CARD FOR THE CURRENCY PERIOD FROM .R...... The family is defined as under : (i) wife in the case of a male Member........ Place : .TO... CERTIFICATE BY EMPLOYER Certified that the above declaration and nomination has been signed/thumb impressed before me by Shri/Smt... (B) Under the Family Pension Scheme : (1) On the death of a Member of the Family Pension Scheme.... whether related to him or not or even to an institution........... Date the .......... nomination may be in favour of any person or persons..................... Name ... (2) If the Member has got no family........ his family will be entitled to the benefits under the Family Pension Scheme. Explanation : The expression “sons” and “daughters” shall include children adopted legally before death in service............ 2.. Name and address of the factory/establishment or rubber stamp thereof.... employed in my establishment after he/she has read the entries...... life assurance benefit will be paid to the person or persons entitled to receive his provident fund accumulations................... Account No.......... her deceased son’s widow and children. The Employees’ Provident Funds Scheme.. on the death of the Member.................... (b) in the case of a female Member.... her husband...... will not be paid.. 1952 131 Date : Signature or thumb impression of the subscriber *Strike out whichever is not applicable. dated 22nd August.... her dependent parents. 1[FORM 3 (FOR UNEXEMPTED ESTABLISHMENTS ONLY) THE EMPLOYEES’ PROVIDENT FUNDS SCHEME.... However.................. by G..... (ii) husband in the case of a female Member.... 1977...... the monthly family pension.. (In Block Capitals) 1 Subs.. (2) If the Member has got no family..S....20. her children... .... 1..... or is a bachelor..... Signature of the employer or other authorised officer of the establishment......

.. Father’s/Husband’s Name ....... 1 Subs...... % Rs. ...........132 The Employees’ Provident Funds Scheme.. 1.........20.. Occupation/Job………………………………………………………….S........ Account No.F.. Statutory rate of contribution.....P.. Name & address of the 1[Factory Establishment] ....Surname ....... 3...20.. dated 22nd August.... by G......... (In Block Capitals)...... Age as on…………………………………………………………………….. Name and address of establishment...... Voluntary higher rate of employee’s contribution.... if any. 1952 3............ ..... 4..................... 1229... 5.. Income per month ………………………………………………………….P.... 1952 [PARAGRAPHS 35 AND 42] AND THE EMPLOYEES’ FAMILY PENSION SCHEME..F.........…... P able % Rs.. Rs............ E.... 1995 [PARAGRAPH 19] CONTRIBUTION CARD FOR THE CURRENCY PERIOD FROM 1ST APRIL ...20.....F....Permanent/Temporary/Contractual…………………………………… CONTRIBUTIONS Months Member’s Share Employer’s Share Re..... 10... 9....... Break in Re- E...... Total fund Member..........R... Name………………………………………... 1977.. @ Rs........ Signature of the Employer (Office Seal) 1[FORM 3A] (For Unexempted Establishments only) THE EMPLOYEES’ PROVIDENT FUNDS SCHEME.... 6.. 7.........P................ vance reckon- 1 1/6 1 1/6 Rs..F. service April 20 May June July August September October November December January February March 20 Total Dated the......………………………………… 2.. TO 30TH MARCH ………............. ship/ Rs.... E..... Father’s/Husband’s Name.. 4.. Total E.. @ Rs..P...... marks of ad............... 8.............................

.... 22. 3 Enhanced rates vide Amendment Act 10 of 1998.O. Signature of Employer (Office Seal) 1 Subs.. 22. 1963. w... Statutory rate of contribution . 1952 133 5. if any ........ 1957.e. 6.. Rs. dated 26th April... CONTRIBUTIONS days/period of service (if any) contributing service non- Employer’s Refund of Advances Remarks Worker’s Months No....... 2 Enhanced rates vide Amendment Act 10 of 1998..9. (3) and (4)(a) and (4) (b) of the above table and that arrived at on the total wages shown in Col..... Dated the ….....9...R..1997... 10 ………… vide Note below]..20. . w.e.......has already been remitted in full in EPF A/c No... by S.f. of share share Pension Fund contribution 10%]... 1 (P... 20… Total Certified that the total amount of contributions indicated in this card i..F. The Employees’ Provident Funds Scheme.....A/c) and A/c No. (2) at the prescribed rate is solely due to the rounding off of contributions to the nearest rupee under the rules. 20… May (a) Date June of July leaving August service September if any (b) October Reasons November for December leaving January service February if any paid in March.. Certified that the difference between the total of the contributions shown under Cols... if any Amount of difference 2[12% and between 3[10%] wages EPF EPF 1 2 3 4 4b 5 6 7 March paid in April... Voluntary higher rate of employees’ contribution.e.1997...f.

Name (in block capitals)………………………. (2) In respect of those who are not Members of the Pension Fund the employers share of contribution to the EPF will be 1[10% to 12%] as the case may be and is to be shown under column 4(a). married.. 1957.Taluk/Sub- Division…………...R. 1957.……………………………………. Sex... Particulars of employment Registered number Duration of Employment Initials of of 5[factory or other From To the establishment] Remarks employer’s authorised clerk The employer’s and Employer’s/ Week Week Week Week Week Week Member’s Member’s 1 2 3 4 5 6 contribution should total be shown separately amount for each week refunded Week Week Week Week Week Week Week Week Week 1 Enhanced rates vide Amendment Act 10 of 1998 (w.Signature of the Manager of the 2[factory or other establishment]………...R. 1963.………………………………………………………………………….Surname…………….... Date of birth as given in Form 2. 6. 3. 11.. Village………………………….Name and address of the 4[factory or other establishment]…………………..O.………TO …………… 1...Permanent Address……………………………………………………………. 1952 Note:-(1) In respect of the Form (3A) sent to the Regional Office during the course of the Currency period for the purpose of final settlement of the accounts of the Members who had left service.. spinster. widow or widower) 10.. by S. should be furnished under column 7(a) & (b).e. 5. dated 26th April... …………………………………………………………………………………………. 1963. 15.. 4...R.. by S.………………………………………………………………… 7.... . by S... by S. (whether bachelor.. 1952 [PARAGRAPHS 35 AND 42] CONTRIBUTION CARD FOR EMPLOYEES OTHER THAN MONTHLY PAID EMPLOYEES FOR THE PERIOD FROM. 1963.....] FORM 4 THE EMPLOYEES’ PROVIDENT FUNDS SCHEME. 2.…………... 5 Subs.R. 1957. Husband’s name…………………………………………………………. 22-9-1997). 3 Subs.. …………………………………………………………………. Account No. 1963. 1957.. dated 26th April.. Caste…………………………………………………………………………..Signature of person preparing the card…………………………………………. 13. Father’s name……………………………………………………………… 8. 4 Subs. dated 26th April.... Marital status…………………………………………………………………….f.District…………. 14..O...O.…………………... details of date and reasons for leaving service.134 The Employees’ Provident Funds Scheme.....O. (for married women only) 9... 12..Signature or left hand thumb impression of Member……………………. Thane………. 2 Subs.Registered Number of the 3[factory or other establishment]……………… ……………………………………………………………………………………………. Occupation. State.. dated 26th April.

R. 1-9-1991). 1952 135 7 8 9 10 11 12 13 14 15 Week Week Week Week Week Week Week Week Week 16 17 18 19 20 21 22 23 24 Week Week Week Week Week Week Week Week Week 25 26 27 28 29 30 31 32 33 Week Week Week Week Week Week Week Week Week 34 35 36 37 38 39 40 41 42 Week Week Week Week Week Week Week Week Week 43 44 45 46 47 48 49 50 51 Week 52 Total Contribution of the employer Rs. The Employees’ Provident Funds Scheme.S.e. Signature of the employer’s Head [np.f. 1991 (w.] Clerk or any Authorised Clerk Checked and found correct Total Contribution by the Member Authorised official of the Office of the Commissioner. Grand Total Amount refunded 1[***] 1 Form 4A omitted by G. 521. . dated 16th August.

294.f. Signature of the Employer or any other Stamp of the Factory/Establishment Authorized Officer of the Establishment 1. (in block capitals) Name or of the Fund previous service Husband’s Birth as on the date of Name in joining the Fund case of (Enclose Scheme married Certificate if woman) applicable) 1 2 3 4 5 6 7 8 9 Date ……………….S. This Form should be accompanied by declaration and nomination in Form 2(EPF). All particulars to be filled in CAPITAL LETTERS. Account Name of the employee Father’s Date Sex Date of joining Total period of Remarks No. by G.5.. 2) (EPF AND EPS) Name and address of factory/establishment ………………….R. 1952 5 1FORM THE EMPLOYEES PROVIDENT FUNDS SCHEME. dated 24.. Sl. 1. 1952 (PARAGRAPH 36(2) (A) AND THE EMPLOYEES PENSION SCHEME.(TO BE SENT TO THE COMMISSIONER WITH FORM NO. 1 Form 5 subs.3. of factory/establishment………………. 2. EMPLOYEES’ PENSION FUND AND EMPLOYEES’ DEPOSIT LINKED INSURANCE FUND FOR THE FIRST TIME DURING THE MONTH OF ………………….1994 (w. . Code No. No. 1995 [PARA 20(4)] [PARAGRAPH 15 (2)] RETURN OF EMPLOYEES QUALIFYING FOR MEMBERSHIP OF THE EMPLOYEES’ PROVIDENT FUND..136 The Employees’ Provident Funds Scheme.e.1994).

Date of closure by the previous management 7. Postal address of the establishment and its branches/departments. 9. Mg. Occupier B. If on lease. 1976 [SEE PARAGRAPH 1] Return of ownership to be sent to the Regional Commissioner. etc. Particulars of lessees: Name Age Father’s name Residential Date from which address in possession (a) (b) (c) (d) (e) 10. Code Number of the establishment under the Employees’ Provident Funds and Miscellaneous Provisions Act. 1952 137 FORM 5A (For Exempted / Unexempted Establishments Only) THE EMPLOYEES’ PROVIDENT FUNDS SCHEME. Partner. Manager . if any. particulars of the Manager/occupier. Whether run by the owners or lessees (if by lessees. 1952 3. Name Age Father’s name Residential Date from which address in possession (a) (b) (c) (d) (e) (i) (ii) (iii) A. Director. Director. 1995 (PARA 21) AND THE EMPLOYEES’ DEPOSIT-LINKED INSURANCE SCHEME. 4. 1. 8. Name of the Establishment 2. Industry or business in which engaged 5. 1952 [SEE PARAGRAPH 36A] THE EMPLOYEES’ PENSION SCHEME. Particulars of owners Name Age Status* Father’s Residential Date from name address which in possession (a) (b) (c) (d) (e) (f) (i) (ii) (iii) *Whether proprietor. If registered under the Factories Act. Mg. The Employees’ Provident Funds Scheme. period of the lease should be indicated). Date of first commencement of production/business (Trial/regular) 6. Partner.

.. Seal of the establishment Note : Any change in the information given above should be intimated....... Rs....... Rs...20....... FORM 6 (RIVISED) THE EMPLOYEES’ PROVIDENT FUNDS SCHEME.. Rs. 1952 11... Designation.. Signature of the employer or other authorised officer of Factory/Establishment..... Account Name of Employee’s Total Member’s total Amount Re- No..... Stamp of the Factory/Establishment... Rs... No.... Total number of Cards sent... Dated... and responsible for the conduct of... Particulars of the persons mentioned above..... Sl.. of the Factory/Establishment............ the business of the establishment Name Age Father’s Residential name Address (a) (b) (c) (d) (i) (ii) (iii) Signature of the employer...TO…………… Name and address of the Factory/Establishment.... who are in charge of.... Rs. in writing. Date……………..... 1952 (PARAGRAPH 43) REFUND OF THE CONTRIBUTION CARDS SENT TO THE COMMISSIONER ON THE EXPIRY OF THE PERIOD OF CURRENCY FROM ……………......138 The Employees’ Provident Funds Scheme.. to the Regional Commissioner within fifteen days of such change by registered post and in the prescribed manner under copy to the Provident Fund Inspector. Code No.. ...... the Contribution contribution refunded mar Member ks (in block capitals) EPF EPF Total EPF EPF Total @ 1 1/6% @ 1 1/6% Rs...

... No.. ....20.....No.......... Code No.... of the factory / Establishment..20... 1952 139 FORM 6A (For un-exempted establishments only) THE EMPLOYEES’ PROVIDENT FUNDS SCHEME...... Rs.. Rs...................... of Members voluntarily contributing at a higher rate ….... S............……………………Statutory rate of contribution …........... Amount of Employer’s Refund of Rate of Remarks No.... Name and address of the Factory/Establishment... The Employees’ Provident Funds Scheme.. 1952 [PARAGRAPHS 38(3)] CONSOLIDATED ANNUAL CONTRIBUTION STATEMENT Annual statement of contributions for the Currency Period from 1st. to.. Rs. from the between (if any) including wages 12% and cash value 10% of food concession paid during the currency period (1) (2) (3) (4) (5) (6) (7) (8) (9) 10 Reconciliation of Remittances Total Rs. the retaining worker’s Contribution advances higher Members allowance contribution EPF Pension voluntary (in block (if any) and deducted difference fund 10% contribution capitals) D........... Account Name of Wages....A.

No. Rs. Rs. charges Rs. Rs. Rs. Rs. Rs. Rs. Month Amount Pension EDLI Admn. EDLI 3 May Rs. Rs. 12 Feb. charges 5 July Rs.) including refund of advances A/c. Rs.140 The Employees’ Provident Funds Scheme. Rs. Rs. Rs. 1. Rs. Rs. 1 2 3 4 5 6 7 8 1 March paid in Rs Rs. Rs. Rs. paid in Rs. 21 Cols. 4 June Rs. March 13 Arrear. Rs. Rs. 5+6+7 contribution A/c. Rs. Rs. No. charges A/c. Rs. April 2 April Rs. 9 Nov. Rs. Signature of employer with official seal . Rs. Rs. Rs. Rs. Rs.01 6 Aug. Admn. Rs. Rs. Rs. No. 1952 RECONCILIATION OF REMITTANCES Sl. 10 Dec. 11 Jan. Admn. 10 (Rs. 2 0. EPF contribution A/c. Rs. Rs. Rs. Rs.10% of Aggregate No remitted Fund contribution wages Contributions . Rs. if any Rs. No. 7 Sept. Total Rs. 8 Oct.

2 Form 8 omitted by G... the reason should be explained adequately in the ‘Remarks’ column... 7-9-1991).R.. the fact should be stated against the Members in the ‘Remarks’ column above thus: “Form 3A already sent in the month of . 449. dated 4th March..R. . The Employees’ Provident Funds Scheme. 1952 141 NOTES :-(1) The names of all the Members.”.. 6. (2) In case of substantial variation in the wages/contributions of any Member as compared to those shown in the previous month’s statement. 521.S.S. 1968... 1[FORM 7 2[FORM 8 1 Form 7 omitted by G. including those who had left service during the currency period.. 1991 (w. (3) In respect of those Members who have not opted for Pension Fund their entire employers contribution @ 10% or 12% as the case may be shown under column No.f..... should be included in this statement.. Where the Form 3A in respect of such Members had left service were already sent to the Regional Office for the purpose of final settlement of their account.e. dated 16th August.

Date of filing or ……………………………………. w/o........ (name of the applicant) s/o. Signature of Commissioner 1. …………………………..... 690(E).... 1989 (w.. 1 to 6 above are true to the best of my knowledge and belief and I have not suppressed any material fact. 1952.... advocate or other representative). d/o.... Nos. Designation of the applicant or his …………………………...... Registration No.. (iv) Subject in brief 6.... (ii) Date of order …………………………....... Name of the applicant …………………………..... (ii) I have not preferred any appeal against the original order under the Employees’ Provident Funds and Miscellaneous Provisions Act..f. attach a duly signed statement with copies of the documents relied upon marked as A-1.do hereby verify that the contents of particulars given at Sl. Date of receipt by post …………………………... dated 30th. I further declare that:— (i) I am filing the application within 45 days from the date of the original order.... resident of...... to be indicated) 3..... 1-7-1989)... .... Main ground(s) on which the application for review has been made and the relief(s) sought.... Address of the employer for service …………………………..... (If necessary... Name and complete address of the …………………………... (iii) I am filing with this application...142 The Employees’ Provident Funds Scheme.. 1 Ins..e. etc... (iii) Passed by …………………………... age... by G. factory/establishment 4.. 1952 9 1[FORM APPLICATION FOR REVIEW FILED UNDER SUB-SECTION (1) OF SECTION 7- B OF THE EMPLOYEES’ PROVIDENT FUNDS AND MISCELLANEOUS PROVISIONS ACT......... 2. Verification I...R. of notice/summons.. S. Particulars of the order against which the review application is filed:— …………………………........ working as... A-2. 1952 (PARA 79-A) For use in Commissioner’s Office …………….......... 5.. …………………………………... A-3 and so on........ the original document authorising me to represent the aggrieved person (applicable only in cases where the application is filed by agent............ relationship with the factory/establishment (whether owner/partner/ director/manager.) …………………………. (i) Order No... June....

4. Previous Sl.R. 2-1-1993). 3. Scheme.. 3. (a) Grants (b) Refund of G.F. 5..) 1 2 3 4 5 6 7 8 9 1. (a) Other charges (Recurring/non- recurring) (b) Maintenance of office building/ staff quarters 7. S.P. Salaries of 1.F. 11.A.. Income Sch. Expenditure Amount Previous Sl. Pension/Family 4.C. (Rs. Expenditure incurred on 1 Ins. Receipts. 6. 1992 (w. Excess of Benefits Expenditure over Income.e. No. Savings Fund Total Expenditure incurred on E.L. and L. dated 21st December.. 1952 Employees’ Provident Fund Organisation Income and Expenditure Account for the year. Interest earned on Honorarium Investment of surplus Administration Fund. T. Inspection charges and Penal damages.P. (Rs.T. by G.) Year No. Allowances and 2. 8. Miscellaneous Pension/Death. 1952 143 Place and Date Signature 1[FORM 10 EMPLOYEES’ PROVIDENT FUNDS SCHEME.f. cum-Retirement Gratuity 5. & other Accounts.I. The Employees’ Provident Funds Scheme. S. 2.. Amount Year No. Receipt by way (I) Officers and Staff of Administrative charges. . Receipt from (II) Govt. D.I.

3. Administration of F.E. Balance carried down to Balance Sheet. Excess of Income over Expenditure expenditure.D. renewal and replacement) Fund. (iii) Expenditure incurred for Rs.P.L. Scheme (v) Estimated amount in Rs. Excess of 1. Scheme (b)E. Balance carried down to building Balance Sheet construction Fund. (iv) Expenditure incurred for Rs. Excess of Income over Expenditure TOTAL : TOTAL: INCOME AND EXPENDITURE APPROPRIATION ACCOUNT Previous Sl. Scheme 9.F. 4.E.C.) 1 2 3 4 5 6 7 8 1.C. arrear due from the employers but not received.I. over Income 2.D.) year (Rs. Expenditure Amount Previous Sl.144 The Employees’ Provident Funds Scheme. Income Amount year No. (Rs. Administration of A. 1952 Administration of : (a)E.P. investment of surplus Administrative Fund of previous years included in the current year. Provision for Maintenance (repair. Scheme (c) A. Scheme due from the Government.D. No.F. Provision for 2. (ii) Interest earned on Rs. TOTAL: TOTAL: Previous Foot year Note: (i) The accounts have been compiled on actual basis. .

Special Reserve V (b) Staff XVII Fund A/c Provident Fund 4. Liabilities Sch.. .R.Employees’ III 1. Previous Sl.(a) Staff VIII 3. Special Reserve Fund Interest Fund Account. 1992 (w. 11. dated 21st December. Financial Advisor and Chief Accounts Officer 1[FORM 11 EMPLOYEES’ PROVIDENT FUNDS SCHEME. S. No. 1952 145 (a) Administrative charges (b) Inspection charges Rs.Death VI (c) Pension cum XVIII Relief Fund A/c Gratuity Fund (d) XIX Administration Fund 5. Security Gratuity A/c Deposits (Staff) (Advances to parties) 1 Ins. X 5. The Employees’ Provident Funds Scheme. Recoverable XX Provident Fund Advances (Staff) Account (b)Staff Provident IX 4. 2-1-1993). No. by G. 1952 (SEE PARAGRAPH 55) Employees’ Provident Fund Organisation Balance Sheet as at…….e. Investment Provident Fund account A/c - 2. (Rs. (Recoverable) 7. (Rs.) 1 2 3 4 5 6 7 8 9 10 1.. Account.Interest VII 2.Unclaimed IV (a) Employees’ XVI Deposit A/c Provident Fund 3. Amount Previous Sl.f. Assets Sch. (b)Amount (b) Advance paid received during Total the year and to be credited to Members Account next year. Amount Year No.Pension-cum. 6. Land and Suspense A/c Building (a)Balance in the (a) Assets A/c to be credited acquired to Members up to 31-3-20. (c) Penal damages on Adm.) year No.

Group Insurance Scheme.F. 1952 8.including the advances paid is Rs and the balance of Rs. Administration charges and inspection charges.. contribution (b) Penal damages on contribution.P. I Details of Income : (1) Administration Charges (2) Inspection Charges (3) Penal Damages Total : .. Financial Advisor and Chief Accounts Officer Employees’ Provident Fund Account: Schedules Schedule No. (iv) Out of the building construction Fund of Rs.146 The Employees’ Provident Funds Scheme.Building XIII 9. Cash at Bank XXII Construction Fund (Both SBI & RBI) 11. and Pension-cum- Gratity Fund are shown in the Balance sheet at cost price. S. Remittance in XXI Fluctuation transit Account 9. Sundry credits XV TOTAL : TOTAL Previous Foot year Note: (i) The accounts have been compiled on actual basis.F. renewal and replacement) Fund 12. the cost of Land and Building acquired as on 31-3- 20.P.F.Security 7. Cash in hand Deposits 10. Investment XI 6.F. 14.P.. (a) E.Building XII 8.Revenue XIV Surplus 13. Administration Fund.P. is invested a long with E. Sundry Debits XXIII Maintenance (repair. (iii) The investment of E. (ii) Estimated amount due from the employees but not received.

II Receipt from Government and other Accounts : (1) From Government for Administration of Family Pension Scheme (A. No. II (1) From administration A/c of E. Total : Balance as on 31-3-20.. Loan paid during the year to the Members. Schedule No.I. IV Unclaimed Deposit Account Balance as per last Balance Sheet Add: Amount transferred during the year. Interest credited to Member’s Account. Schedule No. Contribution received by way of transferred securities (H. Total : Net Total : Schedule No.. No.. III Employees’ Provident Fund A/c.... Premia paid during the year on Member’s Life Insurance Policies. Total : Less: Amount paid during the year. Total : Less: 1. 2 to Account No.Q. V Special Reserve Fund Balance as per last Balance Sheet. Scheme.. (2) Amount transferred to Death Relief Fund. 2.) Scheme. Balance as on 31-3-20. Less: (1) Amount paid from Special Reserve Fund during the year.D. Add: Amount recovered from employers Interest on S.L. 1952 147 Schedule No. . Balance as on 31-3-20.D. 4 and vice versa as per Regional Offices Accounts and Central Office Accounts. Office contra). Total : Less: Payment made during the year to outgoing Members on final settlement.. Amount transferred to other Accounts in Adjustment. Unclaimed Deposit Account Miscellaneous Payment Amount of securities transferred back to exempted estts.R. (2) From other Accounts. (2) From other Accounts. The Employees’ Provident Funds Scheme. Total : Details of Receipt from other Accounts appearing in Sch. Other Receipts. Transfer from A/c. Balance as per last Balance Sheet Add: Contribution (including refund of withdrawal and transferred securities) received during the year.F. Account. C..E.

Other receipts. Interest accrued on S. 6. Amount received from S. Add: Amount transferred out to the regions. Interest realised from Members on loans.. Interest paid on deposits refunded to exempted estts. 3. Balance as on 31-3-20. 3.. 7... Accounts (Central).F. Add: Contribution (including refund of withdrawal) received during the year.. 6.148 The Employees’ Provident Funds Scheme.. Amount of loss on sale of securities credited. Balance in the Accounts to be credited to the subscribers/Members A/c upto 31-3-20.R. Interest credited to Members Account during the year. Interest credited to Members’ account. Less: Payment made during the year. Schedule No.F. A/c. Staff Provident Fund A/c Balance as per last Balance Sheet. Amount recouped during the year. 1952 Schedule No. Total (A+B): .F. Schedule No. Interest accrued on fluctuation Account adjusted. Less: Amount received from other regions.. VII Interest Suspense Account Balance as per last Balance Sheet... Accounts (Regional). 5. Less: Payment made during the year to outgoing Members on final settlement. Less: 1.. A/c transferred from other Regions.R. 4.. S. Penal damages on belated contributions received during the year. Loan paid during the year to the Members other payments (Transfer to other Regions): Balance as on 31-3-20.. adjusted. Add: 1.. Balance as on 31-3-20. 2. Balance as on 1-4-20. VIII A. Premia paid during the year on Members’ Life Insurance policies. Interest paid to vendors 4. Interest on S. Account... 2. Interest on securities received from the estts.. 5... Interest on S. VI Death Relief Fund Balance as per last Balance Sheet.. Balance as on 31-3-20.P.B.B. B. Interest realised on investment of securities.

. Schedule No. Interest credited to the fund. Balance as on 31-3-20. Note:. Balance as on 31-3-20. Add : Amount transferred during the year from A/c.. Provision made during the year. XIII Building Maintenance (Repair. Replacement) Fund : Balance as per last Balance Sheet.. Add : 1.. Interest on S. XI Investment Fluctuation A/c (A) Gain on redemption of securities accounted up to. 2. Interest credited to Members’ Account during the year.. Renewal.. 1952 149 Schedule No... Interest realised on investment of securities. Schedule No. Schedule No... Interest credited. is Rs. Account. Amount adjusted by the Regional Office. Interest Account.. X Pension-cum-Gratuity Account... (C) Interest on Fluctuation Account. (B) Gain on redemption of securities accounted for the year. . No. Balance as per last Balance Sheet.. Balance as per last Balance Sheet.. Interest paid to vendors during the year.. Interest paid to vendors.. . Total : Less : Loss on sale of securities. Balance as on 31-3-20. is Rs.... XIV Revenue Surplus. Less : 1.. Balance as on 31-3-20. Interest realised on S.. Balance as on 31-3-20... 2. . The Employees’ Provident Funds Scheme... Less : 1. Schedule No. Account. Add : 1. Less : Payment made by the regions.. Schedule No. Interest realised on securities during the year. 2. 4.B..B.The cost of Land and Building acquired as on 31-3-20. Add : 1.. IX Staff Provident Fund. Balance as per last Balance Sheet.... XII Building Construction Fund : Balance as per last Balance Sheet. and the amount available for construction purposes as on 31-3-20.... Amount appropriated from Revenue Surplus during the year. 2.

. No. 5.D. Less : Securities returned back to estts. (ii) Amount invested in EPF A/c (h) Erroneous Credit to A/c No.. 1. (c) Irregular Payments. Balance (b) as on 31-3-20. (ii) Value of securities redeemed during the year. Less : (i) Loss on sale of securities during the year. Add : (i) Amount invested centrally during the year (cost price) (ii) Gain on the purchase of securities for the years.. Total (a) and (b). 8 (j) Excess credit to A/c No. Balance as per last Balance Sheet. Other Adjustment. (e) AFCD (DA) Account. No. XV Sundry Credits : (a) Suspense Account (Unclassified) (b) Erroneous Receipt. XVI Investment Account of Employees’ Provident Fund (a) Securities purchased centrally (cost price). 5 (i) Erroneous/Excess credit to A/c No. Add : (i) Amount adjusted by Regional Office.L. (d) Over Payments. Excess of expenditure over income during the year as transferred from Income and Expenditure Appropriation Account. Add : Securities received during the year (Accepted value). No.. (iii) Amount credited to A/c. (ii) Extra credit given by Bank to A/c. (b) Securities transferred by regions: balance as per last balance sheet (Accepted value). Account.P. 1/3 but not debited to A/c. Schedule No. (ii) Excess of income over expenditure during the year as transferred from Income and Expenditure Appropriation Account Balance as on 31-3-20. No. Schedule No.. Other Adjustment. 1952 2.F... No. 1/3 without any corresponding debit to A/c.. 5 from A/c. (f) Amount repayable to E.. 9.I. 5 (iv) Erroneous credit to A/c.150 The Employees’ Provident Funds Scheme.. Investment A/c. 5 (i) Amount not accounted for by the Regions though received in A/c. (g) (i) Pension Fund Investment A/c and S. (Accepted value). No. Balance (a) as on 31-3-20. No.

F...F.F. (c) Fan advance.. Add : Amount invested centrally during the year (Purchase price) TOTAL Less : Value of securities redeemed during the year.P. Balance as on 31-3-20.P. Account No. 4 E.P. Balance as on 31-3-20. XVIII Investment Account of Pension-cum-Gratuity Fund (Staff). 8 (d) Pension-cum-Gratuity Account No... as on 31-3-20. Account No. XIX Investment A/c of Administration Fund. Balance as per last Balance Sheet. Schedule No.P. Add : Investments made Less : Securities redeemed during the year. (j) Miscellaneous Payment. Account No. 4 (b) E. (i) Advance to Staff Co-operative Canteen/Stores.P. Account No. 1 E. Account No. 5 (c) S.F.P. Balance as per last Balance Sheet.F. Investment A/c (f) Pension-cum-Gratuity Investment Account. Less : Value of Securities redeemed during the year. Account No. (e) Festival advance.. 9 (e) S. XX Recoverable advance (staff). Add : Amount invested centrally during the year purchase price. Schedule No. XXI Amount in transit : (a) E.. XXII Cash balance as on 31st March : (a) State Bank of India E.P. TOTAL : Schedule No. (a) Conveyance advance.. Schedule No. TOTAL : Schedule No. 2 E. The Employees’ Provident Funds Scheme.F. Account No. XVII Investment Account of Staff Provident Fund.. Balance as per last Balance Sheet. (g) Advance of pay/DA/TA (h) Foodgrain advance.P. (f) Natural calamity advance.F.F. (d) Warm clothing advance. (b) House building advance. 5 . 1952 151 Schedule No.

.To………………………………….F. Irregular payments C.F. 1 (b) Extra debit made to A/c. Investment A/c S. Account No. Sl. the wages including cash value EPF FPF Total EPF FPF Total of food 1 1 concession 1/6 1/6 paid to the % % Member (a) (b) (c) (a) (b) (c) during the wage period 1 2 3 4 5 6 7 Total amount of contributions including refund of advances……… Administrative charges…………… Total amount deposited in (i) Account No. TOTAL : (a) + (b) Schedule No. 8 E.152 The Employees’ Provident Funds Scheme. …………… (ii) Account No.P. Wage Period From………………………. and date of Bank Draft/Cheque Reserve Bank of India…………….F. 10 Rs. 1952 [PARA 38 (2)] STATEMENT OF CONTRIBUTIONS FOR THE MONTH OF…… 20 ……. Account No. 1 Rs. 5 (a) Excess accounted for by Regional Office as transfer to A/c No. ………. A/c Name of Wages. 5 by Bank. Over Payments D. No. 9 (b) Reserve Bank of India E. …………… Bank in which deposited…………………… No. Erroneous debit to A/c No. XXIII Sundry debits : A..P. the retaining Member’s contribution Member allowance contribution (in block (if any) deducted from Capitals) and D. Name and Address of the Establishment ……………Code No. Amount of Employer’s Remarks No. Signature of the Employer or other Authorised Officer Stamp of the Establishment .A.P.P. No.F. 5 from Account No. Suspense Account (unclassified) B. 1952 E. Investment A/c Pension-cum-Gratuity Investment Account. TOTAL :[ ] FORM 12 (REVISED) THE EMPLOYEES PROVIDENT FUND SCHEME.

. (3) Variation in wages/contribution with that of previous month should be explained suitably in the Remarks column. (2) Mention should be made in column No. 10 Rs. of the Establishment …………………………………………… Total Wages on Amount of contributions due as per recoveries No. Name and Address of the Establishment ……………………………… Code No. 1952 153 Date……………………. 2. Total amount remitted in Account No. 2 shown in column 2 9 10 11 . 1 Rs…………………………… Date of remittance………………………………………………. In the case of Members transferred from another factory/establishment the name of the factory/establishment from which transferred should be given in the ‘Remarks’ column. of which made in the wages/acquaintance register Sub. FORM 12A (REVISED) (FOR UNEXEMPTED ESTABLISHMENT ONLY) THE EMPLOYEES PROVIDENT FUND SCHEME. contributions scribers are recovered Worker’s Share Employer’ Share EPF FPF Total EPF FPF Total 1 1/6 1 1/6 % % (a) (b) (c) (a) (b) (c) 1 2 3 4 Amount of contributions remitted in Account Nos. Amount of Admn. Total amount remitted in Account No. Note:. No. 1952 [PROVISO TO PARAGRAPH 38(2)] STATEMENT OF CONTRIBUTIONS FOR THE MONTH OF…… 20 ……. Date of remittance Charges due 0. 1 and 10 Worker’s Share Employer’ Share Total EPF FPF Total EPF FPF Total 1 1/6 1 1/6 % % (a) (b) (c) (a) (b) (c) 5 6 7 8 1. Amount of Adm.. about Member’s rate of voluntary contribution. New Members whose names are shown in the return for the first time should be shown at the end with a heading “NEW MEMBERS”.37% of Charges remitted in the amount of wages A/c. The Employees’ Provident Funds Scheme. ………………………. Date of remittance………………………………………………. 8 above.(1) The names of existing Members should be shown in the list of each month in the consecutive serial order of the account numbers.

state reason to Regional Officer 12 13 14 Account No. FORM 13 FOR OFFICIAL USE ONLY DATES / SEAL / REG. amount. and chalan receipt is enclosed. M/s. of subscribers and the period involved should be furnished in the ‘Remarks’ column or on the reverse.. 20……….. (3) Remittance shall in invariably be made by deposits in the State Bank of India or its subsidiaries. (ii) In case the P. of Subscribers left service--vide Form 10 *Net Total This should tally with the figure given at the top right hand corner of this Form Total No.F.. NO. 1952 [PARA 57] APPLICATION FOR TRANSFER OF E. …………………………… Account No. of Subscribers…………………….Rest………. 20………. …………………………… Account No. of Employees …………………. Employees’ Provident Fund …………………………. ACCOUNT Note:. No.F. date of the cheque/draft sent if not.. 1 ……………. THE EMPLOYEES PROVIDENT FUND SCHEME.… Contract…………. Trust of an exempted establishment..(i) To be submitted by the Member to the present employer for onward transmission to the Commissioner. 2………. 1952 Name and location of the bank Whether the triplicate Remarks in which remitted or No. …………………………. Signature of the Employer (with official seal) Date…………..……. Currency period form 1st April. 10…………….F.. ………………………….P. (2) If any arrears of contributions or damages are included in the figures under Columns 6 to 8. EPF by whom the transfer is to be effected.. To. No. suitable details indicating the circumstances.Total……… Total No. …………………. the application should be sent direct by the employer to the P. .154 The Employees’ Provident Funds Scheme.. The Commissioner. Trust of the exempted establishment. to 31st March. of New Subscribers-vide Form 5 (-) No. Notes:-(1) If there is any substantial variation between the wages and amount of contribution shown above and those shown in the last month’s return suitable explanation should be given in the ‘Remarks’ column. with a copy to the RPFC concerned for details of the Family Pension Membership.F.. as per last month’s return (+) No. transfer is due from the P. To. Statutory Rate of Contribution………………………. …………………………… No.. of Members voluntarily contributing at higher than the statutory rate….

The Employees’ Provident Funds Scheme, 1952 155

[To be filled in, if Note
(ii) above is applicable]
Sir,
I request that my Provident Fund balance along with the Membership details
in Family Pension Fund may please be transferred to my present account under
intimation to me.
Necessary particulars are furnished below:
1. Name ………………………….
2. Fathers/husband’s name in case of ………………………….
Married woman
3. Name and address of previous employer ………………………….
4. EPF account number with previous employer ………………………….
5. By whom the PF account of the previous
establishment is kept
with Regional PF With
Commissioner at P.E. Trust

6. EPF account number with the previous ………………………….
employer (if allotted a separate one)
7. Date of leaving service with previous employer ………………………….
8. Date of joining the present employer ………………………….

Date:…………… Signature/left hand thumb
Impression of the Member
TO BE FILLED IN BY THE PRESENT EMPLOYER
9. Name and address of the establishment ………………………….
10.EPF Code Account No. allotted to the Member ………………………….
11.EPF Account No. allotted to the Member
separately, if any
12.By whom the EPF Account of the Member
in the present establishment is kept:
Being an unexempted establishment (i) By Regional Office at…
(ii) Sub-Regional Office at…..
(iii) By exempted PF Trust,
viz…………………………..
Being an exempted establishment. …………………………………….
(iv) By Private PF-Not covered
under Act, viz……………………
13.By whom the EPF account of the Member
in present establishment is kept:
(i) PF-Regional Office at…
(ii) PF-Sub-Regional Office at…..
…………………………………….
14.In whose favour transfer is to be …………………………………….
effected i.e., payee’s details …………………………………….

Date:…………… Signature of Employer/
Authorised Official with Office
Seal
(for the use of P.F. Office only)
A sum of Rs. ………….(Rupees………………..) is authorised for transfer, vide
Annexure K (Revised). Transfer proceeds to be sent along with Annexure K
(Revised):

156 The Employees’ Provident Funds Scheme, 1952

- By D.D. to the Regional EF Commissioner/Officer-in-charge of
Sub-Regional Office at………….
- By D.D. to the P.F. Trust of the establishment with reference to
details in Serial No. 13 above.
- Membership details under Family Pension Fund forwarded to
P.F. Regional Office/Sub-Regional Office at………..
- By transfer entries to the Members’ Ledger Card bearing Number
……………..in the present establishment from the Ledger Card
bearing Number……..of the previous establishment.
- Transfer intimation/copy of Annexure K (Revised) to the Member
placed below:
P. I. No. CLERK S.S. A.A.O. A.P.F.C.
SCROLL No.
Paid by Cheque No………………….Dated…………………..
Cashier/Clerk S.S. A.P.F.C.

FORM 13A (REVISED)
THE EMPLOYEES PROVIDENT FUND SCHEME, 1952
[PARA 57]
APPLICATION FOR INTER-REGIONAL TRANSFER OF ACCOUNTS TO BE
SUBMITTED THROUGH THE PRESENT EMPLOYER
To,
The Commissioner,
Employees’ Provident Fund
………………………………….
Sir,
I request that the Provident Fund and Family Pension Account may please
be transferred to my present account under intimation to me. Necessary
particulars regarding Provident Fund and Family Pension Fund are furnished
below:
1. Name ………………………….………………………….………………………….
2. Fathers name (or husband’s name in ………………………….
case of married woman ………………………….
3. Name and address of previous employer ………………………….
Whether unexempted/exempted/uncovered…………………………………
4. (a) Previous Provident Fund Account No. ………………………….
(b) Previous Family Pension Fund Account No. ………………………….
5. Date of leaving service with previous employer ………………………….
6. Name and address of the employer ………………………….
7. Whether unexempted/exempted/uncovered…………………………………
8. (a) Present Provident Fund Account No. ……………………………………..
(b) Present Family Pension Fund Account No. (if any …………………….
9. Date of joining with present employer ………………………….
*Signature or left/right hand thumb
impression of the Member

Endorsement to be completed by the forwarding authority
Forwarded with the particulars furnished above duly verified. **(The rules of
our private provident fund permit such transfer and hence the transfer may be
made. The cheque may be drawn in favour of ……………including/excluding
bank collection charges.)
Signature of employer or other authorised officer
of the factory/establishment with official seal

The Employees’ Provident Funds Scheme, 1952 157

* Left-hand thumb-impression in the case of illiterate male Member and
right-hand thumb impression in the case of illiterate female Member.
** Will apply in case of transfer to uncovered establishment.
Note:-In case of transfer to provident fund accumulation to uncovered
establishment, the benefit under Family Pension Fund Scheme should be paid to
the Member.
FORM 14
THE EMPLOYEES PROVIDENT FUND SCHEME, 1952
[PARA 62]
APPLICATION FOR FINANCING A LIFE INSURANCE POLICY OUT OF THE
PROVIDENT FUNDS ACCOUNT
To,
The Commissioner,
Employees’ Provident Fund
………………………………….

I ………….………………… S/o D/o W/o ………………………….. (Name in block
capitals) an employee of ………………….authorise the Commissioner to—
(name of the establishment)
(i) withdraw, a sum of Rs. ……………….(Rupees…………….) from my
Provident Fund Account No. ………………….and remit the same
to the Life Insurance Corporation of India towards the initial
premium in respect of my Life Insurance Policy/proposal for Life
Insurance details of which are given herein;
(ii) make periodical withdrawal, of Rs...……………………………….
(Rupees…………………………….) from my Provident Fund
Account No. ………………….each time the premium falls due for
payment and remit the same to the Life Insurance Corporation of
India towards the premia in respect of my Life Insurance Policy,
details of which are given herein so as to reach the said
Corporation within the time allowed for such payments;
(iii) to convert the said insurance policy into a paid-up one when the
credit in my provident fund relating to my own contribution
becomes inadequate for the payment of any premium, unless the
payment of further premium is arranged by me with the Life
Insurance Corporation of India and I inform the Regional
Commissioner accordingly;
(iv) to pay late fees and/or interest on my own contribution in my
Provident Fund Account. If any premium cannot be remitted to
the said Corporation in time because of delay in sending to the
Commissioner the Policy duly assigned to the Central Board of
Trustees of the Employees’ Provident Fund on any other reason
for which I or any employer may be responsible.
2. I accept that:
(i) the authorisation at Paragraph 1(ii) above shall be effective only
when my life insurance policy duly assigned to the Central Board
of Trustees, Employees’ Provident Fund has been received by the
Commissioner after proper registration of the assignment in the
books of the said Corporation,
(i) the said authorisation shall thereafter remain operative till such
time as I continue to be a Member of the Fund and have enough
accumulations to my credit as my own share in the Fund or till
the maturity of the policy, whichever is earlier,

158 The Employees’ Provident Funds Scheme, 1952

(iii) the terms of the policy shall not be altered nor shall the policy
be exchanged for another policy without the prior written
consent of the Regional Commissioner.
3. The policy is enclosed for inspection/will be forwarded when received/has
already been assigned to the Central Board of Trustees of the Employees’
Provident Fund and accepted by the Commissioner vide his letter No. ……………,
dated the…………..
4. I am aware that the policy is to be assigned to the Central Board of
Trustees of the Employees’ Provident Fund as security within six months of the
date of the first remittance by the Fund to the said Corporation and sent to the
Commissioner after registration of the assignment in the books of the said
Corporation.
5. I declare that:
(a) I have been a Member of the Fund for the period of not less than
two years which is the minimum period for being eligible for
financing insurance policy from the Fund.
(b) The amount standing to my credit in my E.P.F. Account (my own
share) is Rs. …………..as on……….which is sufficient for making
payment to L.I.C. for two years.
(c) My annual contribution to the fund is Rs. …………….which is
sufficient to pay my yearly premia.
(d) I propose to nominate the same person as for the P.F
6. I also declare that the policy is free from any ‘encumbrances’ and the
details of the *policy/proposal given herein are correct to the best of my
knowledge.
7. Details of the *policy/proposal:
(i) Address of the branch office or unit of the Life Insurance
Corporation where the policy account* is to be maintained.
(i) *Policy/proposal No. and date.
(iii) Sum assured/proposal to be assured.
(iv) Probable date of purchase of the policy.
(v) Where the proposal has been accepted and if so, by what date
the first premium is to be paid.
(vi) Cost of the Policy (in the case of single payment of policy).
(vii) Amount of yearly premia.
(viii) Due date(s) for payment of premium.
(ix) Date of payment of last premium.
(x) Whether age has been admitted. If not, state the nature of proof
presented to Life Insurance Corporation.
(xi) Name(s) of the nominee(s) under section 39 of the Insurance Act,
1938.
(xii) Guardian appointed under section 39 of the Insurance Act, 1938
in respect of minor nominees, if any.
(xiii) Details of any previous policy already assigned to the C.B.T.,
or
“Certified that I have not withdrawn any amount previously for
financing out of my provident fund account.”
(xiv) Remarks.
Date………… **Signature or left/right hand thumb
impression of the Member
Certified that this form has been *signed/thumb-impressed before me by
………………………………….(Name of Member) Account No………………..employed
in …………………………….(Name of establishment)
Signature of the employer or his authorised official

The Employees’ Provident Funds Scheme. ………………….………………… S/o D/o W/o …………………………. INSURANCE SECTION D. Clerk Head Clerk Account Officer R.F. 12 The above case has been examined vide Paragraphs 62 to 64 of the Employee’s Provident Fund Scheme.20…………………… Signature of the employer or any authorised official ... I herewith certify that no prior assignment of the within policy exists dated…………… this …… day of …………20…….C. of the Estt. 1952 159 Designation……………………………… Date…………. For use in Regional Commissioner’s Office (Accounts Section) Please furnish the following information in respect of the subscriber: Average of yearly Total Whether any Whether the contribution contribution other L. Name and address of the establishment and its stamp *Deleted portion not applicable. 1952 FORM OF ASSIGNMENT OF POLICIES UNDER PARAGRAPH 64(1) TO BE ENDORSED ON POLICY. ** Left hand thumb-impression in the case of illiterate male Member and right hand thumb impression by illiterate female Member. 1952. ………………………………………………………………………………………………………… within the policy of assurance as security for payment of all sums which under paragraph 67(1) and 68 of the Employees Provident Fund Scheme..I. hereby assign unto the …………………………………………………………………………………………… Board of Trustees. Regd. Witness Certified that this Form has been signed before me by…………………………… employed in……………………………………………………. I may hereafter become liable to pay to the Fund. subscriber has (employee’s (Employee’s advance has contributed for share only) on share only as on been granted two years the basis of before.F.C. sheet prepared and put up for signature Clerk Head Clerk Account Officer R. Station………………. …………. A sum of Rs.. I …………. Employees’ Provident Fund…………………………………………….. recent 12 mention the date months Form of withdrawal No. If so.P. Account No…………. of the Factory/Establishment Code No. *Signature or left/right hand thumb impression of the Member * Left hand thumb impression in the case of illiterate male Member and right hand thumb impression in the case of female Member..) may be paid. FORM 15 THE EMPLOYEES PROVIDENT FUND SCHEME.(Rupees………. of the Factory/Establishment Dated……………….P.P. No. Code No.P..

day of ………………20……….been assigned in favour of Central Board of Trustees. ……………. NOTICE To The Divisional Manager. D/o…………………. State. 4 Account No.160 The Employees’ Provident Funds Scheme. Employees’ Provident Fund by Shri/Shrimati……………………… 2... W/o.for Rs. Unit……………. in the case of married woman 3 Name and address of the Factory/Establishment in which the Member was last employed…………………………………………………………….. …………………. ………………….. Subject: Assignment of Policy No.on the life of Shri/Shrimati………………………………………………………………as on this…………. Father/Husband’s name S/o.Pin . Please have the assignment registered in books and return the policy to the Regional Provident Fund Commissioner………..…………………. 2 Father’s name (or husband’s name ……. 7 Full postal address (in block letters) Shri.(1) The Policy is required to be assigned within six months after the first withdrawal in respect of it by endorsement thereon in terms of the above Form. The said policy is enclosed. 6 Reason of leaving service………………………………………………………./Kumari……. Notice is hereby given that policy No.. The Life Insurance Corporation of India. (2) While assigning the Policy the notice hereunder should be given to the Life Insurance Corporation.. Stamp of the Establishment……………………………… Note:. (give complete address) Yours faithfully Signature of the Assignee Full Address FORM 16 [OMITTED] FORM 17 [OMITTED] FORM 18 [OMITTED] FORM 19 THE EMPLOYEES PROVIDENT FUND SCHEME.. ……………./Smt. 1952 Designation…………………………………………………. 1952 FOR CLAIMING THE EMPLOYEES’ PROVIDENT FUND DUES 1 Name of the Member (in block letters)…………………………………. ……………………………………………………………………. 5 Date of leaving service………………………………………………………. ……………………………….. 1952 [PARA 72(5) APPLICATION BY AN ADULT MEMBER OF THE EMPLOYEES’ PROVIDENT FUND SCHEME. Date…………..…….

under intimation to me. Full address of the branch……. CONTRIBUTION FOR THE CURRENT FINANCIAL YEAR Contribution Period of Month Wages Month Employee Employer Total break. The applicant has signed/thumb-impressed before me. if Employee Employer Total any EPF FP EPF FP EPF FP (information to be furnished by the employer if the claim form is attested by the employer) Certified that the above contributions have been included in the regular monthly remittances.* …………….B.by deposit in my Savings Bank Account towards the settlement of my Provident Fund Account. Date of joining the establishment…………………. 7 (b) By account payee S. B. credit to my S. if any EPF FP EPF FP EPF FP Contribution Period of Wages break. Signature of the employer or authorised official **Signature or left/right hand thumb impression of the Member Designation and seal Date …………. Date of leaving service……………….. (in figures)……. A/c. The Employees’ Provident Funds Scheme. (Advance stamped receipt furnished below) of the Branch Certified that the particulars are true to the best of my knowledge. Signature or left/right thumb . Account No. Encl…………… Declaration of non-employment I declare that I have not been employed in any factory/establishment to which the Act applies for a continuous period of not less than 2 months immediately preceding the date of my application for final withdrawal of my Provident Fund money. cheque sent direct to (in words)……………………………. Name of the Bank………………… (Scheduled Bank/PO) Branch………………………………..(Rupees*…………………only) from Regional Provident Fund Commissioner/Officer-in-charge of Sub-Regional office………………. 1952 161 8 Mode of remittance [Put a ‘tick’ in the Box against the one opted] (a) By Postal money order To the address given against item at my cost No.. Date………… Signature or left/right thumb impression of the Member Advance stamped receipt [To be furnished only in case of 8(b) above] Received a sum of Rs..

. Against the column reasons for leaving service.162 The Employees’ Provident Funds Scheme. EPFO Office of the RPFC/Office-in-Charge of Sub-Regional Office ACKNOWLEDGEMENT Received the following claims Registration No…….R. EPF Date Office Seal……… FPF …………….…………….O. no intimation is received within Prepaid a month. Commission. quoting the Registration Number and your …………………………….O…………………… Date…………… (For use in cash section) Paid by inclusion in cheque No. …………… Head clerk AC/RC Remarks ACKNOWLEDGEMENT CARD Account No. No. (b) Retired on account of permanent and total incapacity for work due to Bodily/Mental infirmity. (Section) …………………under Rs. Provident Fund Account Number PIN………………………. 1952 impression of the Member * The space should be left blank which shall be filled in by the RPFC/Officer-in-charge of sub-Regional office.…Cash Book (Bank) Account No. [Passed for payment of Rs.dated …………vide…. 10 Debit item no. . EMPLOYEES’ PROVIDENT FUND ORGANISATION Office of the Regional Provident Fund Commissioner/S.(M.) …………………..I. …………………. without any overwriting./Cheque)……………. Not to be sent alongwith the claims) 1. POSTCARD Postage In case. if any Account Officer Net amount paid by M. Affix Re..O.(in words)] M. you may write to the Complaints …………… Office.(Full Address)…………………………………………………………… Instructions for filling up the applications (Form 19 & 10-B) (For the guidance of applicant only. All the columns in the form should be filled in completely in ink. Employees’ Provident Fund duly …………………………….…………….O…………. indicate the one applicable. 1. IF ……………. (c) Retired under voluntary retirement scheme..Account No………….. ………………. 2. Revenue Stamp Signature or left/right hand thumb impression of the Member (For the use of Commissioner’s office) Account settled in part/full entered in Form 21A/24/2/9 and withdrawal register Clerk Head Clerk (P.……………. (a) Retired from service after attaining the age of 55 years/attained the age of 55 years.

If the Member retired on account of permanent and total incapacity due to bodily or mental infirmity a medical certificate from the ESI or if the employee is covered under the ESI Scheme the Medical Officer designated by the Establishment should be attached. Instructions to the employer before forwarding the claims. 1952 163 (d) Migrating from India for permanent settlement abroad. 8. (h) Resigned. 6. B. 9. It was advisable to have the payment by cheque. The claim application should be attested and forwarded by the employer under whom the Member was last employed. The Member should also furnish the address in the acknowledgement card attached to the claim(s).In support of claim under Employee’s Family Pension Scheme. in case. period for which EPF contribution is . (i) Magistrate. should be sent for perusal and return. In case of migration from India for permanent settlement abroad Visa. Journey ticket. (f) Retrenched from service. (e) Leaving India at least for a year. The literate Member should sign the application form. (xi) any authorised person as may be approved by the Commissioner. 1947. 11. (iv) President of the Village Union. in case falling under item 2(g) and (h) above only. is maintained under intimation to the Member.. This will expedite the settlement of the correct payee. 7.O. should be given clearly in Block Letters. Passport.e. (v) President of the Village Panchayat where if no Union Board. & payment intimation is to be sent to this Address the name of the Member and Father’s (Husband’s) should also be furnished in this column. 3. 10. If the claim is required to be submitted after completing the prescribed period (i. (ix) Manager of the Bank in which the Savings Bank Account is maintained’ (x) Head of any recognised education institution. The following documents should be enclosed in support of the claim. (vi) Chairman/Secretary/Member of the Municipal/District Local Board (vii) Member of Parliament/Legislative Assembly. (ii) A Gazetted Officer.e. the contribution is not already paid it should be remitted by separate challan and receipted triplicate challan should be enclosed to the claim. etc. 5. The Employees’ Provident Funds Scheme. If the Member is unable to send the application through the employer or duly attested by him for any reason whatsoever he may forward the claims duly signed in the presence of any one of the following authorised and got attested over his official seal. (g) Discharged from service on receiving compensation under the Industrial Disputes Act.. 1971 the period of break in reckonable service (i. For this purpose the account payee cheque will be sent direct to the Scheduled Bank in which the S. “Full postal address”. the declaration of non-employment in the application should be completed duly dated. illiterate male Member should affix his left hand thumb impression and illiterate female Member should affix her right hand thumb impression and the fact should be clearly recorded below thumb impression. A/c. Details of contribution in of the Member for the current financial year should be furnished in the certificate portion. (viii) Member of Central Board of Trustee/Regional Committees Employee’s Provident Fund. Since the M. 4. (iii) Post/Sub-Postmaster. not employed in any factory to which the Employee’s Provident Fund Scheme applies. Correct postal address including pin code will enable the Commissioner to make prompt payment to the correct payees.

1952 not payable) should be furnished if not already intimated through contribution card. (c) Name and address of the factory/establishment in which the Member was last employed……………………………. or (3) by the guardian of the minor/lunatic nominee or heir for claiming the Provident Funds accumulation of minor/deceased Member. (To be filled in by a major nominee/legal heir/Member of the family of the deceased Member) (a) Name of the claimant (in Block Letters)…………………… (b) Fathers/husband’s name…………………………………… (c) Sex………………………………………………………………..…………. Nos. No. FORM 20 THE EMPLOYEES PROVIDENT FUND SCHEME. ……………… *3. (h) Marital status of the Member on the day of death………………… Particulars of the claimant 2. 2. Note. Claimant’s full postal address Shri/Smt. Name Sex Age Religion Relationship No With the deceased With the Member guardian 1. (e) Marital status (as on the date of death of the Member)…………. (a) Name of the Member (in Block Letters)…………………….... (To be filled in by the Guardian/Manager of minor/lunatic Member or lunatic minor *[Nominee(s)/legal heir(s)]/Family Member(s) of the deceased Member) (a) Name of the claimant (i. widow. or (2) by a nominee or legal heir of the deceased Member. (b) Father’s / husband’s name ………………………………. ………………. Note:-Read the instructions carefully before completing this form. 3. 6 and 8 are not applicable.(in block letters) . Whether unmarried. married.. Particulars of the minor/lunatic nominee(s)/legal heir(s)]/Family Member(s)* on whose behalf the provident fund amount is claimed. 4.. (d) Account No………………………………………………. (d) Age (as on the date of death of the Member)……………. 1952 Regn.. guardian)…………………… (b) Father’s/Husband’s name…………………………………… (c) Relationship with the Member/deceased Member…. *3A. Particulars of Member 1. (f) Reason for leaving service (in case of deceased Member) ……………………………………………………………….-If claim in Form 10-B (EPF) along proferred S. (g) Date of death of the Member…………………………. ……………………(For Office use only) Form to be used (1) by the guardian of minor/lunatic Member. (e) Date of leaving service…………………………………. Sl.164 The Employees’ Provident Funds Scheme. 2. Delete if not applicable. widower (f) Relationship with the deceased Member……….e..

for credit to my S. if not applicable. Total d of loyee loyer break. *to the address given in item No.To the best of my knowledge no posthumous child will be born to the deceased Member. Mode of remittance: (Put a tick in the box against the one opted) (a) By postal money order at my cost ….. Bank/Post Office) under intimation Branch…………………. 1952 165 [S/o W/o H/o……………………... loyee loyer break if any . to me (Advance stamped receipt Full address of the furnished below) bank Certificate . 1. The Employees’ Provident Funds Scheme.I certify that the minor Member has not been employed in any factory/establishment to which the Act applies for a continuous period of not less than 6 months immediately preceding the date of this application. . Certificate by the attesting authority CONTRIBUTION FOR THE CURRENT PERIOD Mon. Total of Emp. B. Advance Stamped Receipt [To be furnished only in case of 5(b) above] Received a sum of Rs.. Bank……………………. Contribution Period Month Contribution Perio th Emp. A/c. Affix Re. Emp. Enclosures: Date……………… Signature or left/right hand thumb impression of the claimant *Delete. Pin……………………. Revenue Stamp Signature or left/right hand thumb impression of the claimant * The space should be left blank which shall be filled in by the RPFC/Officer-in-charge of SRO. Account No.B.is living with me and is being supported and looked after by myself and the Provident Fund money claimed on behalf of minor/lunatic will be spent in his/her best interests and benefits. ………….by deposit in my Savings Bank Account towards the settlement of Provident Fund account of Sri.* ……………. Emp.(Rupees*…………………only) from Regional Provident Fund Commissioner/Officer-in-charge of Sub-regional office………………./Smt………………. 4 or (b) By account payee cheque sent direct *S. . * I certify that the minor(s) /lunatic Shri/Smt. (Sch. 5.I certify that the particulars given above are true to the best of my knowledge. if any E F E F E F E FP E F E FP P P P P P P P P P P F F F F F F .

Account No…………. …………… Head clerk Assistant Commissioner/Regional Commissioner Remarks……………………………………………………………………………………. POSTCARD Postage In case. Date…………./Kumari………………is known to me and has signed/thumb impressed before me.. …………………. you may write to the Complaints …………… Office. EMPLOYEES’ PROVIDENT FUND ORGANISATION Office of the Regional Provident Fund Commissioner/S. (if any) Net amount to be paid by M..166 The Employees’ Provident Funds Scheme.O…………………… Accounts officer Date………../Smt. quoting the Registration Number and your ……………………………. Provident Fund Account Number PIN………………………. not to be sent along with the claim) The following instructions should be carefully read before completing the form.O…………..- Certified that the facts stated above are correct. Employees’ Provident Fund Scheme.R.……………. by the nominee(s) if the nominee(s) is/are minor by the guardian of minor(s). 1952.(in words) M. No…………………………….……… EPF…………. For use in cash section Paid by inclusion in cheque No.I.O. By whom the claim application should be preferred? 2... Signature of the employer or any authorised officer Designation and office seal…………………… (For the use of Commissioner’s office) Account settled in part/full Entered in Form 21A/24/2/9 (Revised) Clerk Head Clerk P. Full Address…………………………………………………………… Instructions (For the Guidance of applicant only.……………..EPFO Office of the REFC/Office-in-charge of Sub-Regional Office ACKNOWLEDGEMENT Received the following claims Registration No…….M. Office Seal ……./Cheque. 1952 Certified that the above contributions have been included in the regular monthly remittances. Commission. ………………………………………………………………………………………………………. Employees’ Provident Fund duly …………………………….dated …………vide Cash book (Bank) Account No. Section ………………… Passed for payment of Rs. If the Member is a minor by the guardian. ..O.. no intimation is received within Prepaid a month. OR On death of the Member:- (a) If nomination subsists. 1.……… IF …………. Form 20: Claim for the withdrawal of Provident Fund Accumulation of minor/deceased Member.. EPF…………. ACKNOWLEDGEMENT CARD Account No……………. 3 debit item No. Certified that the claimant Shri.

Form 11 (FPF): Claim for benefits as admissible under the Employee’s Pension Scheme. OR (2) On death of the Member: (i) If the deceased had ‘family’ on the day of death the claim should be preferred by. 1952 167 (b) If no nomination subsists: by the family Member’s (family) includes posthumous child if any. By whom claim application should be preferred? (1) If the Member is minor by his guardian. are alive. (ii) If the deceased Member had no family on the day of death. . 1971. Important Note:-In case the Member died while in service after contributing to the Family Pension Fund for a period of not less than two years. Documents to be enclosed: (a) if the application is preferred by a guardian other than the natural guardian or minor Member/nominee/family Member /legal heir a guardianship certificate issued by competent court of law should be enclosed. is admissible to the person(s) entitled to receive the Provident Fund accumulation of the deceased Member only under the following conditions: (1) The death should have occurred while in service and. (c) If the amount receivable exceeds Rs. 3. marital status. (d) If the amount receivable exceeds Rs.) or Estate Duty Clearance Certificate. of the deceased Member duly supported by the list of surviving family Members (as on the date of the death of the Member) furnished by the last employer or mamlatdar/Tehsildar or Executive Magistrate indicating complete particulars such as name. except major sons. If both (a) & (b) above are not applicable: by legal heir(s) duly supported by a legal heirship certificate (from the appropriate State normally Revenue authorities). (a) the widow or widower. unmarried daughter. If any family Member is a minor by the guardian of minor. the Family Pension Fund benefit should be claimed by the person(s) eligible to receive the Provident Fund accumulation of the deceased Member and if such Member is a minor by the guardian. 1976. 25. (iii) Form 5(F) “Benefit under Employees’ Deposit-Linked Insurance Scheme. an application in Form 10A should also be preferred for claiming monthly Family Pension. by the guardian or eldest surviving minor son. 5000 but less than 25. The benefit under Employees’ Deposit-Linked Insurance Scheme. *(If the claimant being other than the natural guardian a guardianship certificate issued by the court of law should be enclosed. 1976.000 an affidavit-cum-indemnity bond (Form may be obtained from the ex-employer of Regional Provident Fund Commissioner or Officer-in-Charge of Sub-Regional Office………. The Employees’ Provident Funds Scheme. and married daughters whose husbands. *(c) failing (a) and (b) above by the guardian or eldest surviving minor.000 on Estate Duty Clearance Certificate. *(b) failing (a) above. (b) Death certificate. relationship with deceased Member (in the case of parents whether dependant or not) age..

Provident Fund Account No. (vi) Chairman/Secretary/Member of the Municipal/District Local Board. GENERAL (1) All the columns in the form should be filled in. including Pin Code will enable to make prompt payment to the correct payee. Date………... whichever is less.000 one affidavit-cum- indemnity bond is sufficient). in ink.. (3) The Claimant should also furnish the address in the acknowledgement attached to the claims. (5) Attestation of claim application:-The application should be submitted through the employer under whom the Member was last employed if for any reason. 25. period for EPF contribution is not payable should be furnished. (6) Instruction to employers:-While forwarding the claims the employer should ensure that all the information required in the claim furnished correctly and requisites documents are enclosed in support of claim under Employees’ Family Pension Scheme. 5. ………………………………………………………. 1.F. is required………………. without any overwriting. the claimant is unable to submit through the employer. (xi) Any other official as may be approved by the Commissioner. …………… FORMS 21-30 [NOT PRINTED AS THESE FORMS ARE FOR DEPARTMENTAL USE] FORM 31 APPLICATION FOR ADVANCE FROM THE FUND [REFER: INSTRUCTIONS] (For office use only) Purpose of which advance Amount of advance required (in words)…. Official seal and Registration No.. (ii) A Gazetted Officer.168 The Employees’ Provident Funds Scheme. (viii) Member of C. Name in full (in block letters) ……………………………. (x) Head of any recognised education institution. In case of illiterate:-Left hand thumb impression by illiterate male claimant and right hand thumb impression by illiterate female should affixed in the claim form.B. Name of the factory/establishment in which employed and address …… …………………………………………………………………………………………… 4. Regional Committees of E. An affidavit-cum-indemnity bond in the prescribed form should be furnished wherever the payment under Employee’s Deposit-Linked Insurance exceeds Rs. 3. (ix) Manager of the Bank were claimant has account. DA: Basic + DA Total ………………. (2) Correct postal address. ………………….T.. 6. 1000 during the preceding three years or during the period of his Membership. (v) President of the Village Panchayat where there is no Union Board. (iii) Post/Sub-Postmaster.P. (vii) Member of Parliament/Legislative Assembly. if not already intimated through contribution card. 2. Monthly basic wages. 1952 (2) The average balance in the accounts of the deceased employee should not be below the sum of Rs. 5000 (if amount receivable under Employees’ Provident Fund and Employees’ Deposit-Linked Insurance does not exceed Rs... the claim may be got attested with official seal by any one of the following officials. (i) Magistrate. (iv) President of the Village Union.. 1971 the period of break in reckonable service (i.e. Father’s /Husband’s name………………………………. (4) The literate claimant should sign the application form. Full postal address of the Member to which payment/intimation to be sent………………………………… .

For use in cash section . Employees’ Provident Fund towards the grant of advance from my Employees’ Provident Fund Account maintained by him. through the (employer to the address given against Sl.. Address ……………………………. Station…………… Signature/left or right hand thumb Date……………… impression of the Member.. No……………. 6 *I declare that the advance is required to meet the expenses in connection. I declare that the above particulars are true to the best of my knowledge and I will abide by the conditions governing the grant of advance under the Scheme.I.O.. 1952 169 7.. to A. with marriage/marriage of my son/daughter/brother/sister Shri/Kumari …………………… aged……………..(Address) Date ………………..(Rupees ………………………….O. EPF) Certified that the application has been signed by the Member in my presence after he/she had read the contents/had been explained to him/her by me and that the information given in the application is correct.) from the Regional Provident Fund Commissioner/Officer-in-charge of Sub-Regional Office. Signature of employer or an authorised official of the factory/establishment For use in Provident Fund Commissioner’s Office Section……………. 7 M. Authority for payment of advance only para 68 Passed for payment of Rs. Advance stamped receipt [To be furnished with reference to 7(a) or (b) or (c) above only] Received a sum of *Rs. ……………. No. Required certificate(s) is/are enclosed. No. The Employees’ Provident Funds Scheme. indicate (i) in whose favour of the cheque is to be drawn and (ii) full address……………………...only) Mode of remittance: Refer Sl. if any Net amount to be paid by MO………… Clerk Head Clerk Accounts officer P. ………………………(Rupees ………………. In other cases put a tick against any one of the following: (b) By account payee cheque. No.. …………………. Signature of Member *To be filled by the Employees’ Provident Fund Office (To be furnished by the employer) (During the closure/lock-out of the factory/establishment by any Gazette Officer or the Chief Executive/Head of a local authority or MP or MLA or a Member of CBT/Regional Committee. Commission. *Delete if the advance applied for is not for marriage. 3) (c) By deposit in Bank A/c. Certificate(s)/document(s) in support of my application is/are furnished / enclosed. Account No.C. Mode of remittance (a) In case of advance for purchase of site/house/flat or construction through an agency’ or repayment of housing loan.vide payment scroll P.to be celebrated on ……………(Date) at………………….located at……….(full postal address) (d) By money order at my cost to the address given against Sl. No……………………………. Date…………… Designation of the signing official with Stamp of the factory/establishment Encls………….

Purchase of equipment for physically handicapped Members . Non-receipt of wages for 2 months. a local Body or a housing finance corporation. original title deed of the house (for verification). Closure/lock-out of the factory/establishment. Purchase of a dwelling-house/flat (From an ‘Agency’) –Original allotment order. Purchase of a dwelling site (From an ‘Agency’) –Original allotment order. Affected by cut in electricity. Note:-While claiming the second and subsequent instalments the declaration/certificate as required by the Commissioner in his letter sanctioning the advance should be submitted along with the application. Additions. Municipal Corporation or a body similar to Delhi Development Authority. (for verification and return agreement with the seller)) 2. 10.) 5. non-encumbrance certificate from an appropriate authority that the house/flat is a new and unlived one furnishing the number and date of approval of plan. (Furnish certificate ‘B’) 8..dated …………vide Cash Book (Bank) Account No. Approved plan. Construction of house Original title deed for verification and return non-encumbrance certificate estimated cost of construction. estimate of the work. (From an individual) original title deed (for verification and return / agreement with the seller. (From an individual)-original title deed non-encumbrance certificate. 1952 Paid by inclusion in cheque No. Repayment of (Housing) loan to the State Government Housing Board. a Co-operative Society. a Trust. (A certificate from the lending authority furnishing the details of loan and outstanding amount. Illness of Member/family Member. ‘Agency’ referred to in 1 to 3 above would mean Central/State Government. Damage to the property due to natural calamity (Flood/riot/earthquake) (Furnish certificate ‘D’) 12. In case of transactions through an agency the payment will be made only Account Payee Cheque. Instructions A Member of the Fund may avail the following non-refundable advances: Document to be furnished in support of the application are given in bracket. (Furnish certificate ‘E’) 13. direct to the ‘Agency’ concerned].. commencement and completion of the house/flat tax bills and receipts.……………. alteration or improvement to the house owned by Member or by spouse (Approval of the appropriate authority. Post-matriculation education of son/daughter (Certificate from the Institution regarding the course of study and anticipated expenditure) 11. 4. …………… Clerk Head Clerk Assistant Commissioner REMARKS …………………………………………………………………………………….debit item No. a certificate from the appropriate authority specifying the date of completion of the house. non-encumbrance certificate. an institution. 3 ………………. for reasons other than strike (Furnish certificate ‘A’) 7. 1. 3.170 The Employees’ Provident Funds Scheme. (Furnish certificate ‘C’) 9. Marriage of self/son/daughter/sister/brother.) 6.

(2)In case no intimation is received within a month please write to the RPFC/Office-in-charge of such regional office. and date. DOCTOR’S CERTIFICATE (ii) Certified that Sri. 7) Certified that Member Sri/Smt………………………………. leprosy.has/had been granted leave for a period of ………………... No./Smt./Kumar……………. etc. i. Signature of employer/Revenue Official/Gazetted officer/MLA/MP/ . 8) Certified that- (i) The Member Sri/Smt. No. *(iii) is suffering from……………. Signature of employer/authorised official with date and seal Certificate B (Refer instruction Sl. Certificate A (Refer instruction Sl.from……………... Signature of the Doctor with date and seal * Delete whichever is not applicable.e. No.viz. The Employees’ Provident Funds Scheme.. …… *(i) is suffering from TB /leprosy/paralysis/cancer/mental derangement/heart ailment.. Signature of employer/authorised official with date and seal Medical certificate to be issued: (I) in case of major surgical operation or where the hospitalisation for one month or more had or has become necessary- By a doctor of the Government/ESI/Private hospital.to…………….days from……………. 1952 171 (Furnish certificate ‘F’) Note:-(1) Such other document.The estimated loss of property due to ……………….to…………………had or has become necessary. by a doctor of Government/private hospital/ESI or by a registered medical practitioner. D/o. 11) Certified that the movable/immovable property of Sri/Smt. Signature of employer/authorised official with date and seal Certificate C (Refer instruction Sl.. …………….. paralysis or cancer.calamity is valued at Rs. Certificate D (Refer instruction Sl..and hospitalisation for a period of ………days from……………. *(ii) is suffering from………(disease) for which a major surgical operation/ and hospitalisation for a period of……………. ……………….for the period of lock-out/closure.. 6) Certified that no compensation was paid to the Member Sri/Smt. ………………………situated at ………………has been damaged due to…………on (date)…………………. (iii) in case of treatment of heart ailment or mental derangement-By a specialist doctor. No.to…………………had or has become necessary. certificate.. ……………. The State Government has declared the calamity has affected the general public in the area in which the property of the Member is/was located vide Notification/Press release No. as may be required by the sanctioning authority are also required to be furnished through the establishment. W/o. (ii) The ESI facilities/cash benefits are not actually available to the Member/the Member has ceased to be eligible for cash benefits under ESI-Certificate from ESI enclosed. ………………….S/o.. (ii) in case of treatment of TB. through the establishment.has not received his/ wages for a continuous period of two months or more. from …………… to ………………………….

. 13) Certified that Sri. No./Smt... viz. ……………….due to power cut.172 The Employees’ Provident Funds Scheme. ……………………….……………… (Nature of handicap) and requires the equipment. D/o. viz. ……………to minimise the hardship on account of handicap.S/o. Signature of the doctor with date and seal .. 12) Certified that the fall in wages amounting to 25% more than 25% of the wages in respect of Sri/Smt. ……………. Signature of the employer/authorised official with date and seal Certificate F (Refer instruction Sl. 1952 Member of CBT/Regional Committee with seal and date Certificate E (Refer instruction Sl. No.costing about Rs. W/o. ……………………. is physically handicapped./Kum.

G. Definitions:-In these Scheme.e. 3.R. 1976. Sec. and (b) expeditious disposal of prosecutions. Pt. S. Administration of the Scheme:-The Schedule shall be administrated by the Central Board constituted under section 5A of the Act. (2) The provisions of this Scheme shall come into force on the 1st day of August. 19761 In exercise of the powers conferred by section 6C of the Employees’ Provident Funds and Miscellaneous Provisions Act. Regional Committee:-The Regional Committee set up under paragraph 4 of the Employees’ Provident Funds Scheme. commencement and application:-(1) This Scheme may be called the Employees’ Deposit-Linked Insurance Scheme. The Employees’ Deposit-Linked Insurance Scheme. empower its Chairman or the Commissioner or both to sanction expenditure. 173 1976 THE EMPLOYEES’ DEPOSIT-LINKED INSURANCE SCHEME. as the Central Board may refer to it from time to time and in particular. unless the context otherwise requires. 1-8-1976).- (a) “Act” means the Employees’ Provident Funds ad Miscellaneous Provisions Act. II. this Scheme shall apply to the employees of all factories and other establishments 2[to which the said Act applies]: Provided that the provisions of this Scheme shall not apply to tea factories in the State of Assam. 2. the Central Government hereby makes the following Scheme. Short title. on contingencies.. in relation to the administration of this Scheme. 1976. supplies and purchases of articles required for administering the 1 Vide Noti. No. 1976. S. (b) “Assurance benefit” means a payment linked to the average balance in the Provident Fund Account of an employee. (3) Subject to the provisions of sub-section (2) of section 16 and section 17(2A) of the Employees’ Provident Funds and Miscellaneous Provisions Act. under this Scheme.f. dated 7th December.R. 1952. . 1788. 1952 (19 of 1952). payable to a person belonging to his family or otherwise entitled to it in the event of death of the employee while being a Member of the Fund. Published in Gazette of India. Delegation of power by the Central Board:-(1) The Central Board may. 4. 1976 (w. both from factories and establishments exempted under section 17 of the Act and other factories and establishments covered under the Act. 2 Subs. on- (a) progress of recovery of contributions. by G. 1976. 1952 (19 of 1952). 1952. 5. shall advise the Central Board on such matters. (c) all other words and expressions used herein but not defined shall have the meaning respectively assigned to them in the Act or the Employees’ Provident Funds Scheme. subject to such limits as may be specified in the resolution. namely:- CHAPTER I PRELIMINARY 1. 1952. Extra. by a resolution. 488(E) dated 28th July. 3 dated 28th July.

e.f. dated 1st November.R.f. 1976 Insurance Fund subject to financial provision in the Budget. . 7. G.e. 1-6-2001). if any. 2 Subs. Contribution:-(1) The contribution payable by the employer and the Central Government under sub-section (2) and sub-section (3) of section 6C of the Act. subject to financial provision in the Budget and subject to the limits upto which he may be authorised to sanction expenditure on any single item fro time to time by the Central Board. S. where such expenditure is beyond the limits upto which the Chairman or the Commissioner is authorised to sanction expenditure on any single item. 1978 (w. 1983 (w. 398(E). 398(E). dated 14th July. 547. 576. by G. 1.e. S.R.e. 4 Subs.2001). shall be borne by the employer.f. by G. Mode of payment of contribution:-(1) The contribution by the employer shall be remitted by him together with administrative charges at such rate as the Central Government may fix from time to time under sub-section (4) of section 6C of the Act to be deposited within fifteen days of the close of every month by a separate bank draft or cheque or by remittance in cash in such manner as may be specified in this behalf by the Commissioner.S. 2001 (w. 8. if any. shall be calculated on the basis of basic wages. 6. dated 19th July. dearness allowance (including the cash value of any food concession) and retaining allowance. 1994 (w. dt. including dearness allowance. the contribution payable in respect of him by the employer and the Central Government shall be limited to the amounts payable on a monthly pay of 3[six thousand five hundred rupees]. sanction expenditure on contingencies. (2) It shall be the responsibility of the employer to pay the contribution payable by himself in respect of the employees directly employed by him and also in respect of the employees employed by or through a contractor.f. by G. actually drawn during the whole month whether paid on daily. S. by G. 29-7-1978).2001 (w. 1-10-1994) and against by Subs. (3) All sanctions of expenditure made by the Chairman or Commissioner in pursuance of sub-paragraph (1) shall be reported to the Central Board as soon as possible after the sanction of the expenditure.f. 1-4-1983).5. (4) The Commissioner shall deposit the bank draft or cheque received from the employers in the State Bank of India or any Bank specified in the First 1 Ins.R. supplies and services and purchase of articles required for administering the Insurance Fund. fortnightly or monthly basis: 1[Provided that where the monthly pay of an employee exceeds 2[six thousand five hundred rupees]. dated 30th May.R.R. Administrative and financial powers of the Commissioner:-The Commissioner may. as the Chairman or the Commissioner may consider necessary for the efficient administration of this Scheme. The cost of remittance. to appoint such officers and employees other than those mentioned in sub-sections (2) and (3) of section 5D of the Act. without reference to the Central Board. 969.e. 50 paise or more to be counted as the next higher rupee and fraction of a rupee less than 50 paise to be ignored]. (2) Each contribution shall be calculated to the 4[nearest rupee. weekly. 3 Subs. retaining allowance (if any) and cash value of food concession]. (3) The Central Government shall credit its contribution to the Insurance Fund as soon as possible after the close of every financial year. S. 30.174 The Employees’ Deposit-Linked Insurance Scheme. (2) The Central Board may also by a resolution empower its Chairman or the Commissioner or both.6.

(c) in other cases. 1992 (w.R. Duties of employers:-3[(1) Every employer shall send to the Commissioner within fifteen days of the commencement of the Scheme.]. (2) The damages shall be calculated to the nearest rupee.] 9. (% of arrears per annum) (1) (2) (3) (a) Less than two months Five (b) Two months and above but less than four months Ten (c) Four months and above but less than six months Fifteen (d) Six months and above Twenty Five. 420. S. namely:- (a) in case of a change of management including transfer of the undertaking to workers’ co-operative and in case of merger or amalgamation of the sick industrial company with any other industrial company. 2 Subs. 690(E). or in the payment of any charges payable under any other provisions of the Act or of the Scheme. complete waiver of damages may be allowed. 50 paise or more to be counted as the nearest higher rupee and fraction of a rupee less than 50 paise to be ignored. where the Board for Industrial and Financial Reconstruction. a consolidated return in such form as he may specify. S. depending on merits. Employer’s contribution not to be deducted from the wages of the employees:-Notwithstanding any contract to the contrary. (b) in cases. 1[8A. 175 1976 Schedule to the Banking Companies (Acquisition and Transfer of Undertakings) Act. 19-9-1992).R. 2008. may recover from the employer by way of penalty. subject to the following terms and conditions.f. The Employees’ Deposit-Linked Insurance Scheme. . dated 31st August. the Insurance Scheme number. reduction of damages up to 50 per cent may be allowed. inter alia.f. for reasons to be recorded in its scheme. 522. the Central Provident Fund Commissioner or such officer as may be authorised by the Central Government by notification in the Official Gazette in this behalf. Terms and conditions for reduction or waiver of damages:-The Central Board may reduce or waive the damages levied under section 14B of the Act in relation to an establishment specified in the second proviso to section 14B. name. dated 26th September. dated 16th August. accumulations in the Insurance Scheme as at the end of the financial or accounting year preceding the date on 1 Subs. the employer shall not be entitled to deduct the employer’s contribution payable by him under this Scheme from the wages of the employees or to recover it from them in any other manner.e. by G. 1970 (5 of 1970). in this behalf recommends waiver of damages up to 100 per cent may be allowed. Recovery of damages for default in payment of any contribution:- 2[(1)Where an employer makes default in the payment of any contribution to the Insurance Fund. Period of default Rates of damages No.R. 1-9-1991). S.e.] 8B. of the employees who are entitled and required to become Members of the Insurance Scheme showing. damages at the rates given in the table below: Sl. 10. 1991 (w. by G. by G. 3 Subs.

24.e.] (2) Every employer shall maintain such accounts in relation to the amounts contributed to the Insurance Fund by him as the Central Board may. Inspection of records and registers by the Commissioner or Inspector:-Every employer shall.1.e. 1977 (w. 14. dated 31st December.S.f. the employer shall send a ‘NIL’ return. direct. on demand. whenever the Commissioner or any other officer authorised by him in this behalf or an inspector so requires. 1978 (w. S.f. the aggregate amount of wages of all the Members on which contributions are payable and the employers’ contribution in respect of all such Members for the month. 1996 (w. 11-1-1997). 11.R. dated 4th May. Deposit-linked Insurance Fund Account:-The amount received as the employer’s contribution and also the Central Government’s contribution to the Insurance Fund under sub-sections (2) and (3) of section 6C shall be credited to 1 Ins. 21-5-1977) . within twenty-five days of the close of the month. within fifteen days of the close of each month. by G. 13.e.- (a) qualifying to become Members of the Insurance Fund. 2 Del.R. (1B) Every employer shall send to the Commissioner. forms referred to in this Scheme to the extent absolutely necessary. provided by or under this Scheme. 648. 1-3-1994) and omitted by G.f.176 The Employees’ Deposit-Linked Insurance Scheme.f. for inspection. and it shall be the duty of every employer to assist the Central Board in making such payment from the Insurance Fund 4[***] as are sanctioned by or under the authority of the Central Board.S. produce before him the records and other registers then in his possession. 4 Omitted by G. from time to time.e.f. in such form as he may specify. shall be met out of this account. other than the cost of benefits. 24 dated 31.R.R. 331. 19-9-1992). 1978 (w. 12.e. a monthly abstract showing inter alia. for the first time during the preceding month together with the certified copies of nomination made by each such qualifying employee and (b) leaving service of the employee during the preceding month 3[***]: Provided that if there is no employee qualifying to become a Member of the Insurance Fund for the first time or there is no employee leaving the service of the employer during the preceding month. 1994 (w.e. 1976 which this Scheme comes into force together with certified copies of nomination executed by each employee under the rules of the Provident Fund of the establishment.S. Supply of forms to employers:-The Commissioner shall supply to employer free of charge. dated 20th February. 5[***] 6[***] 11.R.e.f. dated 20th February.R. 1992 (w. Administration Account:-The contributions received from the employers and the Central Government under sub-section (4) of section 6C of the Act shall be credited to a separate account called “The Insurance Fund Central Administration Account” and all expenses in connection with the administration of this Scheme. by G. 3 Subs. 329. S. S.1997). 420.f. dated 31st August. dated 24st May.1996 (w. a return2 [in Form 5 of the Employees’ Provident Fund Scheme] of the employees. 4-3-1978) 6 Sub-paragraph (4) omitted by G.S. 4-3-1978) 5 Sub-paragraph (3) omitted by G. by G.] 1[(1A) Every employer shall send to the Commissioner.12.R. 329.

Interest:-All interest. The accounts shall be prepared for the financial year and the books shall be balanced on the thirty-first March each year.f. 1997 shall be invested as per the investment pattern notified under paragraph 52 of the Employees’ Provident Funds Scheme. 177 1976 an account called the “Deposit-Linked Insurance Funds Account”. . The budget as approved by the Central Board shall be submitted for sanction to the Central Government within a month of its being placed before the Central Board. Budget:-(1) The Commissioner shall place before the Central Board each year before the first fortnight of February a budget showing separately the probable receipts from the contributions and from the levy of administrative charges and the expenditure which is proposed to be incurred during the following financial year. 2 Subs. Expenses of Administration:-All expenses relating to the administration of this Scheme including the expenses incurred on Regional Committee shall be met from the “Insurance Fund Central Administration Account” 2[19. S. S.e. Forms and manner of maintenance of accounts:-The Central Board shall maintain the accounts of its income and expenditure including its administrative account in Form 1 and Form 2 and the balance-sheet in Form 3. 1[15. Disposal of the Insurance Fund:-(1) Subject to the provisions of the Act and of this Scheme. (2) The Insurance Fund shall be operated upon by such officers as may be authorised in this behalf by the Central Board. by G. 17.R. 1981 and again subs. G. 2-1-1993). shall be audited in accordance with the instructions issued by the Central Government in consultation with the Comptroller and Auditor-General of India. except with the previous sanction of the Central Board.548(E). the Insurance Fund. not including therein the transaction of the Insurance Fund Central Administration Account shall be credited or debited as the case may be to the Insurance Fund. if any. shall not.S. dated 3rd October. Audit:-(1) The accounts of the Insurance Fund. including the Insurance Fund Central Administration Account. 1 Subs.f. The Employees’ Deposit-Linked Insurance Scheme. 1952].e. not including therein the Insurance Fund Central Administration Account. 18. dated 21st December. 16.R. (2) The charges on account of audit shall be paid out of the Insurance Fund Central Administration Account. G. 12. dated 29th August 1997 (w. Investment of moneys belonging to the Insurance Fund:-(1) All moneys standing to the credit of the Insurance Fund in the Public Account and the Central Government as on 31st March 1997 shall be kept in deposit with the Central Government shall allow interest at a rate not less than 8½ % per annum (2) The moneys credited as contributions to the Insurance Fund on and from the 1st day of April. 13-9-1997). from the sale or investments. and all expenses towards the cost of any benefits provided by or under the Scheme shall be met out of this account. 21. rent and other income realised and net profits or losses. be expended for any purpose other than the payment of the benefits in accordance with the provisions of this Scheme.R. 334.] 20. 19912 (w.

The supplementary budget as approved by the Central Board shall be submitted for sanction to the Central Government within a month of its being placed before the Central Board. dated 23rd February. Explanation 2:-The period of 4[twelve months] for calculation of benefits under this Scheme shall be computed backwards from the month preceding the month in which death of the Member occurs.f.] 2[***] 3[Explanation 1:-For the purpose of determining the average balance in the Fund or in the provident fund exempted under section 17 of the Act. S. (3) The Commissioner may at any time during the year make budgetary reappropriation of funds sanctioned in the budget by the Central Government provident that-- (i) the total amount sanctioned in the budget by the Central Government is not exceeded.R. 153. dated 18th June. 1978 (w.S. dated 22nd May. the sum total of contributions by the employee and the employers. in relation to any employee. whichever is less.e. 523. (4) The Commissioner shall place before the Central Board a supplementary budget for a financial year. and (iii) every reappropriation so made shall be reported by him to the Central Board at its next meeting.f. as the case may be. who is a member of the Fund or of a provident fund exempted under section 17 of the Act. shall be included. 354. together with interest thereon. 2010.178 The Employees’ Deposit-Linked Insurance Scheme.S. 329. due for and up to the relevant period.e. 22. as the case may be. the persons entitled to receive the provident fund accumulations of the deceased shall. 4-3-1978) 4 Subs. dated 7th March.S. by G. the amount payable shall be Rupees Fifty thousand plus 40% of the amount in excess of Rupees Fifty thousand subject to a ceiling of Rupees One lakh. except where the average balance exceeds Rupees Fifty thousand.f. 1990 (w. 2 Proviso omitted by G. as the case may be. equal to the average balance in the account of the deceased in the Fund or of a provident fund exempted under section 17 of the Act. (ii) it is made only for meeting such expenses of Administration as are to be met from the Insurance Fund Central Administration Account in accordance with paragraph 18. 1-3-1990) . Scales of assurance benefits and the minimum average balance to be maintained by an employee:-1[(1) On the death of an employee. as the case may be. 1976 (2) The Central Government may make such modification in the budget as it considers desirable before sanctioning it. 1994 (w. 3 Ins. 1-4-1993). 2010.e. giving detailed estimates and reasons of inescapable expenditure which is likely to be incurred during the year for which no provision has been made in the sanctioned budget and which cannot to be covered under the provisions of sub-paragraph (3).] 1 Substituted by the Employees’ Deposit Linked Insurance (Amendment) Scheme.R. during preceding twelve months or during the period of his membership. whether paid or unpaid in the Fund or in the provident fund exempted under section 17 of the Act. in addition to such accumulations be paid an amount. by G.R. G. (5) Any expenditure incurred by the Commissioner over and above the sanctioned budget of the financial year and not covered under the provisions of sub-paragraphs (3) and (4) shall be reported to the Central Board at the earliest practicable moment after the excess is established for its consideration and for obtaining sanction of the Central Government.R.

while serving in more than one factory or establishment the quantum of benefit under this Scheme shall be determined with reference to the average of the aggregate balance in all his accounts in the Fund 2[or of a Provident Fund exempted under section 17 of the Act. (c) married daughters whose husbands are alive. (2) If no nomination subsists or if the nomination relates only to part of the amount standing to his credit in the Fund 5[or of a provident fund exempted under section 17 of the Act. 19-9-1992). 329. (d) married daughters of a deceased son whose husbands are alive. The Employees’ Deposit-Linked Insurance Scheme.e. by G. of any of the family. 1952 4[or under the provident fund exempted under section 17 of the Act. dated 22nd May.f. by G.e.S. or (3) is charged with the offence of murdering the Member or for abetting in the commission of such an offence. or (b) acquitted of the charge of murdering or abetting in the murder of the Member. If on the conclusion of the criminal proceedings.S.R. 1978 (w. if born alive. 329. if there is any Member of the family other than those specified in clauses (a). 1 Ins. 1978 (w.f. (b).f. . he shall be debarred from receiving his share of deposit linked assurance benefit which shall be payable to any other eligible Members. 4-3-1978) 6 Ins. as the case may be] shall be treated as nominations under this Scheme and the assurance amount shall become payable to such nominee or nominees. dated 20th February. 1978 (w. by G. 23. 1978 (w. dated 31st August. 420. as the case may be] he whole amount or the part thereof to which the nomination does not relate. 6[(4) If a person who is eligible to receive Assurance Scheme benefit of the deceased Member in terms of sub-paragraphs (1). Assurance benefit to whom payable:-(1) The nomination made by an employee under the Employees’ Provident Funds Scheme. 4-3-1978) 2 Ins.e.e. 179 1976 (2) In the case of a part-time employee who was a Member of Fund 1[or of a Provident Fund exempted under section 17 of the Act. 329.S. (2).f. his share shall be payable to him. 1992 (w. as the case may be. (b) sons of a deceased son who have attained majority.R. dated 23rd February. 329. by G.e.f. as the case may be. as the case may be]. 4-3-1978) 5 Ins.S.] during the preceding 3[twelve months]. the person concerned is- (a) convicted for the murder or abetting in the murder of the Member.R. (3) In any case to which the provisions of sub-paragraphs (1) and (2) do not apply the whole amount shall be payable to the person legally entitled to it. dated 20th February.f. Explanation:-For the purpose of this paragraph and employee’s posthumous child. dated 23rd February. by G. by G.R.R. 1-3-1990) 4 Ins. his claim to receive assurance benefit shall remain suspended till the conclusion of the criminal proceedings instituted against him. and the child or children of a deceased son shall receive between them in equal parts only the share which that son would have received if he had survived the employee and had not attained the age of majority at the time of his death. shall become payable to the Members of his family in equal shares: Provided that no share shall be payable to- (a) sons who have attained majority.R. 1990 (w.S. 4-3-1978) 3 Ins.e. 354. (c) and (d): Provided further that the widow or widows. S. shall be treated in the same way as a surviving child born before his death.

or (ii) by deposit in the payee’s bank account in any Scheduled Bank or any Co-operative Bank (including the Urban Co-operative Bank or any post office. 334.f. 1990. dated 25th September.e. 13-9-1997). or (iv) through the employer. 1986 (w.R. . a report on the working of the Scheme during the previous financial year.] 25. 1[(3) The payment may be made. (i) by postal money order. (2) If the person to whom any amount is to be paid under this Scheme is a minor or a lunatic. S.R.e. by G. relating to payment to such persons. In case the Commissioner fails without sufficient cause to settle a claim complete in all respects within thirty days.f. 3 Subs. the Commissioner shall be liable for the delay beyond the said period and penal interest @ 12% per annum may be charged on the benefit amount and the same may be deducted from the salary of the Commissioner.f. by G. at the option of the person to whom payment is to be made. the same shall be recorded in writing and communicated to the applicant within thirty days from date of receipt of such application.f. 2 Ins.R. (w. 1-3-1990). by G. 5 Paragraph 27 omitted by G. 1976 24.] 2[(4) The claims.Annual Report on the working of this Scheme:-The Central Board shall approve before the 3[tenth of December] and submit to the Central Government before the 4[twentieth of December] each year. by order and subject to such conditions as may be specified in the order exempt from the operation of all or any of the 1 Subs. the form or design of any identity card. 1990. token or disc for the purpose of identifying any employee or his nominee or nominees or a Member of his family entitled to receive the benefits under this Scheme and such other formalities as have to be completed in connection with the payment of said benefit. 873. dated 4th May. dated 22nd May.e. S.e. S. by G. 1-3-1990). 1952. S. (w.180 The Employees’ Deposit-Linked Insurance Scheme.:-The Commissioner may with the approval of the Central Board specify the registers and records to be maintained in respect of the employees. 354.R. 26. 11-10-1986). 1997 (w. 1-3-1990). 354. dated 29th August. 648. dated 22nd May. 5[***] 28. the payment shall be made in accordance with the provisions in the Employees’ Provident Funds Scheme. Registers. If there is any deficiency in the claim. complete in all respects submitted alongwith the requisite documents shall be settled and benefit amount paid to the beneficiary within thirty days from the date of its receipt by the Commissioner. (w.R. Assurance amount –How to be paid:-(1) The nominee or nominees or other claimants shall send a written application to the Commissioner through the employer in such form as the Commissioner may specify. Records.f. to claim payment under this Scheme. or (iii) by deposit in the payee’s name (the whole or part of the amount) in the form of annuity/term deposits scheme in any nationalised bank. subject to such periodical verification as may be considered necessary. 4 Subs.Special provisions relating to coal mines in respect of which applications are received for exemption from the provisions of this Scheme:-(1) (i) A Commissioner may. 1990. S.e. etc.

provide such facilities for inspection. according to the rules of the factory or other establishment and such benefits are more favourable than the benefits provided under this Scheme. 2 Subs.R. 1. in enjoyment of benefits in the nature of life assurance. whether linked to their deposits in provident fund or not.1990). The Employees’ Deposit-Linked Insurance Scheme. dated 31st August. 1. the employer shall in respect of such class of employees maintain such accounts.3. 3[29.3. (3) No employee shall be granted exemption or permitted to apply out of exemption more than once on each account. 420. etc. relax. in enjoyment of benefits in the nature of Life assurance. by G.- (a) deducts or attempts to deduct from the wages or other remuneration of Member the whole or any part of the employer’s contribution. by an application to the Commissioner.R. dated 22.5. (ii) Where any class of employees is exempted as aforesaid. (5) A class of employees exempted under sub-paragraph (4) or the majority of employees constituting such class may. 19-9-1992). pending the disposal of the application. as aforesaid.e. make a request that the benefits of the Scheme be extended to him.S. the provisions of this Scheme in such manner as he may direct. on receipt of an application therefore in such form as the Commissioner may specify. Provided that such a class of employees is. submit such returns.5.1990). charges and make investments in such manner as the 2[Central Provident Fund Commissioner] may direct. provide such facilities for inspection as the Commissioner.e. .1990 (w. (7) Notwithstanding anything contained in this Scheme the Commissioner may in relation to a factory or other establishment in respect of which an application for exemption under section 17(2A) of the Act has been received. Punishment for failure to submit returns. make a request that the benefits.S. according to the rules of the factory or other establishment and such benefits are more favourable than the benefits provided under this Scheme.e.1990 (w. (4) (i) The 1[Central Provident Fund Commissioner] may by order and subject to such conditions as may be specified in the order exempt from the operation of all or any of the provisions of this Scheme any class of employees to whom this Scheme applies. (6) No class of employees or the majority of employees constituting such class shall be granted exemption or permitted to apply out of exemption more than once on each account. 1992 (w.f. (2) An employee exempted under sub-paragraph (1) may. by G. 3 Ins. or 1 Subs. of this Scheme be extended to them. submit such returns. without making any separate contribution or payment of premium.f. the employer shall in respect of such employee maintain such accounts.:-If any person. dated 22. 181 1976 provisions of this Scheme an employee to whom the Scheme applies on receipt of application from such an employee: Provided that such an employee is without making any separate contribution or payment of premium.R. by G. by an application to the Commissioner.f. S. may direct and pay such inspection charges and make such investments as the Central Government may direct. 354. 354. (ii) Where an employee is exempted. whether linked to their deposits in provident fund or not.

or (d) is guilty of contravention of or non-compliance with any other requirements of this Scheme. 1976. etc. (2) Remarks for the missing A/c. Signature of the employer or other Authorised officer of the establishment Station………. Sl. he shall be punishable with imprisonment which may extend to one year or with fine which may extend to four thousand rupees. or (c) obstructs any Inspector or other official appointed under the Act or this Scheme in the discharge of his duties or fails to produce any record for inspection by such Inspector or other official. (i. those in respect of employees who had left service.182 The Employees’ Deposit-Linked Insurance Scheme. Name and address of the establishment Date of coverage………………… Industry in which establishment Registration No. of the establishment…………. or makes a false declaration. should be given at the end). is engaged…………. or with both.e. Stamp of the establishment Note (1):-This form should be accompanied by certified copies of the nomination(s) and or changes therein made by each employee under Provident Fund rules of the establishment. of the establishment…………. statement or other documents. statement or other documents required by this Scheme or submits a false return. No. . employee name (or his/her Provident Fund as in (in block husband’s account at the end of PF letters) name in the the case of financial/accounting married years. of establishment…. 1976. No. 1976 (b) fails or refuses to submit any return. CONSOLIDATED RETURN OF EMPLOYEES WHO ARE ENTITLED AND REQUIRED TO BECOME MEMBERS OF INSURANCE FUND ON THE DATE THE SCHEME COMES INTO FORCE (PARA 10) Code No. preceding the woman) date the Scheme comes into force 1 2 3 4 5 6 7 Date …………. A/c Name of the Father’s Sex Accumulations in Remarks No.] FORM 1(IF) (For exempted establishments) EMPLOYEES’ DEPOSIT-LINKED INSURANCE SCHEME. RETURN OF EMPLOYEES ENTITLED FOR MEMBERSHIP OF INSURANCE FUND (PARA 10) Name and address of the establishment……………… During the month of ………… Code No. FORM 2(IF) (For exempted establishments) EMPLOYEES’ DEPOSIT-LINKED INSURANCE SCHEME.

STATEMENT OF CONTRIBUTION FOR THE MONTH OF ……. 1976. of the establishment…………. No.. Signature of the employer or other authorised officer of the establishment Stamp of the establishment Note (1):-This form should be accompanied by certified copies of the nomination(s) and or changes therein made by each employee under Provident Fund rules of the establishment.20……… (PARA 10) Contract Rest Total Total No.to 31-3-20………. Signature of the employer or other authorised officer of the establishment Stamp of the establishment FORM 4(IF) (For exempted establishments) EMPLOYEES’ DEPOSIT-LINKED INSURANCE SCHEME.20……………… (PARA 10) Name and address of the establishment……………… Code No. the name (or of for leaving balance in Member husband’s leaving service his/her (in block name in service Provident Fund letters) the case account during of the three years married preceding woman) his/her death 1 2 3 4 5 6 7 Date …………. Sl. No. A/c Name of Father’s Date Reasons Year-wise No. The Employees’ Deposit-Linked Insurance Scheme. of Members…………………………………… Name and address of the establishment……………… Currency period from 1-4-20……. A/c Name of the Father’s Sex Date of Remarks No. Statutory rate of contribution 0. as in (in block husband’s Membership in Provident Fund PF letters) name in and particulars of the case of previous married employer and the woman) amount of accumulation 1 2 3 4 5 6 7 Date …………. RETURN OF MEMBERS OF INSURANCE FUND LEAVING SERVICE DURING THE MONTH OF ………. 183 1976 Sl. Code No. employee name (or entitlement for (Previous A/c No.5% . FORM 3(IF) (For exempted establishments) EMPLOYEES’ DEPOSIT-LINKED INSURANCE SCHEME.. 1976. of the establishment………….

1 of the cheq ue draft sent to regio nal office 1 2 3 4 5 6 7 8 9 Date …………. (2) If any arrears or contributions or damages are included in the figures under column 4 suitable replies indicating the circumstances. of shown or no state wages in col. 21 A/c. 1976. or on reverse. of new Members vide Form 2(IF)(-) No. 22 ted not.1% of remitt es in receipt able due @ the ed in remitt whic is 0. FORM 5(IF) EMPLOYEES’ DEPOSIT-LINKED INSURANCE SCHEME. Form to be used by a nominee / legal heir of the deceased or guardian of the minor nominee(s) / legal heir under Paragraph 23 of this Scheme: Note:-Read the ‘Instructions’ carefully before completing this form (Through the employer under whom the deceased was last employed) I being a nominee/legal heir/guardian of minor nominee(s) or minor heir(s) of the deceased employee apply for the payment of Assurance Benefit under the Employees’ Deposit-Linked Insurance Scheme. 1 and reason shown date s in col. if amount wages No. ed in h enclos the of No.184 The Employees’ Deposit-Linked Insurance Scheme. of Members left service vide Form 3(IF)* Net Total *This should tally with the figures given at the top right hand corner of the form. ution 0. 1976. of Members and the period involved should be furnished in the Remarks col. suitable. amount No. as per last months’ return (+) No. Signature of the employer (with official seal) No.5% of amount A/c. (For use by the nominee(s)/legal heir(s). other than minors) . Note (1):-If there is any substantial variation between the wages and amount of contribution shown above and those shown in the last month’s return. explanation should be given in the Remarks column. remit ed. 1976 Wages Amount Amount Emplo Amou Date Name Wheth Re- on of of yees nt of of & er the marks which employ Admini share Admi remitt locati triplica contri er’s strative of nistra ance on of te bution share of charges contrib tive the challan s are contrib due at ution charg bank s pay.

.by deposit in my savings bank account towards the Employees’ Deposit-Linked-Insurance benefit. 1970. 185 1976 Name & Sex Age or year Marital Relationship Remarks address of of birth status with the the deceased applicant(s) (For use in respect of minor nominee(s)/heir(s)] Name & Sex Age Name of minor Sex Age Relationship Remarks address of or nominee(s)/heir(s) or of the the year year guardian applicant(s) of of with the birth birth minor nominee(s)/ heir(s) 2. (Para 24 (2) of Employees’ Deposit Linked Insurance Scheme. The Employees’ Deposit-Linked Insurance Scheme. (c) Savings Bank Account Number of the claimant: I declare that the above particulars are true to the best of my knowledge.. .(Rupees*…………………) from Regional Provident Fund Commissioner/Officer-in-charge of Sub-Regional Affix Rupee 1 Revenue Stamp Office………………. 1 to the Banking Companies (Acquisition and Transfer of Undertakings) Act. 1976) (a) Name and address of the claimant. (b) Name and full address of the Bank specified in Sch. 200 The space should be left blank which shall be filled in by Regional Provident Fund Commissioner/Officer-in-charge of Sub-Regional Office. (Left thumb-impression in the case of illiterate male applicants and right thumb impression in the case of illiterate female applicants) Advance stamped Receipt Received a sum of Rs. The particulars in respect of the deceased Member are furnished below:- (a) Name of the deceased (b) Father’s name (or husband’s name in the case of married woman) (c) Date of birth (d) Last employed in (e) Account Number in Provident Fund/Insurance Fund 3. *……………. Date:……… Signature or left/right hand thumb- Impression of Shri/Smt./Kum………… the applicant. Date …………. The particulars of the savings bank account into which the amount is to be deposited.

25. 30. 5. 19. 22. 24. 9. 26. 17. 13.186 The Employees’ Deposit-Linked Insurance Scheme. 29. 15. 3. 18. Date:…………. 14. 6. Note:-The employer of unexempted establishments should fill in the columns 2 and 3 only and the employer of exempted establishments should fill in all the columns. 4. Encl: Signature of the employer or any authorised official Designation…………………. 8. 32. 10. Stamp of the Factory/Estt. Certified that the claimant signed/thumb-impressed before me. 16. 20. 28. 1976 Signature or left/right hand thumb impression of the claimant. 2. 27. Balance in Provident Fund at the end of the month preceding the 36 months immediately preceding the death of the Member- Month Both shares Refund of Interest Withdrawal Progressive of withdrawal Balance contributions 1 2 3 4 5 6 1. 23. 31. 7. 21. . 11. 12.

Closing balance investment in securities 5. 187 1976 Month Both shares Refund of Interest Withdrawal Progressive of withdrawal Balance contributions 1 2 3 4 5 6 33. (i) Contribution of 2. 35. Penal Damages 7. 25 TOTAL TOTAL Financial Advisor & Chief Accounts Officer 1 Forms 1. Receipt Amount No No 1. Receipt Amount Sl. 2 and 3 ins. Account 6. RECEIPT AND PAYMENT ACCOUNT FOR THE YEAR………. Assurance benefits on 1st April. 1[FORM 1 (SEE PARAGRAPH 19) EMPLOYEES’ DEPOSIT-LINKED INSURANCE SCHEME. 21 Account No. Other receipts in: Account No. The Employees’ Deposit-Linked Insurance Scheme. Other payments in investment in Public Account No.R. . 21 Account Account No. 12. 2-1-1993). (Contribution Account) Sl.e. 2. Average balance Rs. 1976. 25 4. 1992 (w. 36. Total of 36 months’ Provident Fund Balance Rs. 34. Opening balance as 1. for 3. by G. dated 21st December. Interest on 3.B. Amount refunded employers to employers on grant of exemption (ii) Contribution of Government (iii) Arrears of contribution of Govt.f. Interest on S. Interest on 4. S.

22 Account No.& L. Amount received from 5. (Administration Account) Sl. Other charges on investment from (recurring and Administration non-recurring) Account (b) Interest on S. Receipt Amount No No 1. 2.A. (b) Capital Expenditure: 1. RECEIPT AND PAYMENT ACCOUNT FOR THE YEAR………. 1976 [FORM 2 (SEE PARAGRAPH 19) EMPLOYEES’ DEPOSIT-LINKED INSURANCE SCHEME. Construction of office building /staff quarters etc.188 The Employees’ Deposit-Linked Insurance Scheme. 24 8. Grants Account No. Account (c) Interest on Advances 7. Maintenance and repairs of office building. Other Receipts: 7. 24 3. Administration 2. T. received 4. Receipt Amount Sl.. Administrative (a) Revenue charges received from Expenditure: the employers during the year 1.B. Other payments: Account No. 1976. (a) Interest received 6. Payment on on 1st April. Salaries 2 Allowances & Honoraria 3. etc. Inspection charges 3. Penal damages 4. 6. Closing Balance TOTAL TOTAL: Financial Advisor & Chief Accounts Officer . 22 Account No. Staff Provident Govt. Pension/Gratuity (Staff) 5. towards cost of Fund DLI Benefits Administration of the Fund for…….T. Opening balance as 1.C.

1976. A/c (ii) Deposit III in public Accoun t 3. The Employees’ Deposit-Linked Insurance Scheme. 189 1976 [FORM 3 (SEE PARAGRAPH 19) EMPLOYEES’ DEPOSIT-LINKED INSURANCE SCHEME. . Amou e as at No ies No t as at No No nt 31st 31st March March Previo Previou us s year year 1. Sundr I (b) Employ y ees’ Credits Deposit -linked Insura nce Fund Adm. Emplo 1. Liabilit Sch Amoun Balance Sl. BALANCE SHEET AS AT 31ST MARCH…… Balanc Sl. t linked Insura nce Fund Accou nt (a) Employ ees’ Deposit -linked Insura nce Fund Accoun t 2. Emplo (i) Invest II yees’ ment in Deposi securiti t. es linked Insura nce Fund Adm. Invest yees’ ment Deposi Accoun t. Assets Sch.

And Inspection Rs charges due from employers as on 31-3 Rs. Amou e as at No ies No t as at No No nt 31st 31st March March Previo Previou us s year year A/c (i) Amoun IV t investe d in Term Deposit s (ii) Amoun V t due from EPF Adm. Accoun t 2. Liabilit Sch Amoun Balance Sl. EDLI contribution (Govt. Lakhs 1. Lakhs 3.) Rs share due as on 31-3- Rs. Remitt VII ance in Transit 4. 1976 Balanc Sl. Lakhs 2. EDLI ADM. EDLI contribution due Rs from employers as on 31- 3- Rs. Assets Sch. Sundry VIII Debits Total: Total Previous Year Foot Note: Rs.) Rs share due as on 31-3- Financial Advisor & Chief Accounts Officer .190 The Employees’ Deposit-Linked Insurance Scheme. Cash VI alance 3. Charges (Govt. Lakhs 4. EDLI Adm.

Interest on balance in Public-Account Balance as on 31st March: Schedule No. 21 2.I. 191 1976 EMPLOYEES DEPOSIT-LINKED INSURANCE ACCOUNT SCHEDULES Schedule No. V Amount due from EPF Administration Account: (a) Transaction in A/c No. The Employees’ Deposit-Linked Insurance Scheme. VI Cash Book Balance: 1. I Sundry Creditors: 1. Excess credit in A/c No. 22 4. II Investment in securities: Balance as per last Balance-sheet Less: Securities redeemed during the year Balance as on 31st March: Schedule No. 2 Balance as on 31st March: (a)-(b) Schedule No. 25 3. Account No. Account No. III Amount deposited in Public A/c. Excess credit in A/c No. 24 Balance as on 31st March: Schedule No. Excess credit in A/c No. Account No. Deposits made during the year 2. IV Amount Invested: Balance as per last Balance-sheet Add Amount deposited during the year Less: Amount redeemed during the year Balance as on 31st March: Schedule No. 22 5. 24 Balance as per last Balance-sheet Add During the year Less: Amount received back Balance as on 31st March: (b) Transaction in regard to Account No. 24 Balance as on 31st March: . 21 2. 25 3. Excess credit in A/c No. Account No. Government share arrears up to 4.B. Balance as per last Balance-sheet 1. Excess credit in R. 22 Amount transferred to EPF Account No. Government share of contribution for 3. A/c 4.

21 to 25 2. From A/c No. 22 to 24 Balance as on 31st March: Schedule No. Account No. 25 3. Account No. Account No. Account No. From A/c No. 1976 Schedule No. 22 4.192 The Employees’ Deposit-Linked Insurance Scheme. VIII Sundry Debits: 1. 21 2. From RBI A/c to A/c No. 24 Balance as on 31st March: ] . 25 3. VII Remittance in Transit: 1.

by G. 1996 (w. commencement and application:-(1) This Scheme may be called the Employees’ Pension Scheme. (v) “Eligible Member” means “an employee who is eligible to join the Employees’ Pension Scheme”. II. 3 Omitted by G. 1993. published in the Gazette of India. (b) Subject to the provisions of this Scheme the employees have an option to become the Members of the Scheme with effect from 1st April. (3) Subject to the provisions of section 16 of the Employees’ Provident Funds and Miscellaneous Provisions Act. . 2. the Central Government hereby makes the following Scheme. namely :— 1. (ii) “Actual service” means the aggregate of periods of service rendered from the 16th November. Sec.S. 1996 (w. 1971. from the employment of the establishment covered under the Act. 1995. 16-3-1996). dated 16th November. 748(E). 1995.S. this Scheme shall apply to the employees of all factories and other establishments to which the Employees’ Provident Funds and Miscellaneous Provisions Act. Definitions:-(1) In this Scheme unless the context otherwise requires :— (i) “Act” means the Employees’ Provident Funds and Miscellaneous Provisions Act. 1995 193 THE EMPLOYEES’ PENSION SCHEME. Short title. (vi) “existing Member” means an existing employee who is a Member of the Employees’ Family Pension Scheme. 134.S. 16-3-1996). 1952 (19 of 1952). DATED 16-11-1995 In exercise of the powers conferred by section 6A of the Employees’ Provident Funds and Miscellaneous Provisions Act.f. (ii) husband in the case of a female Member of the Employees’ Pension Fund.R. 134. applies or is applied under sub-section (3) or sub-section (4) of section 1 or section 3 thereof. dated 28th February. dated 28th February. whichever is later. (2) (a) This Scheme shall come into force on the 16th day of November. (vii) “Family” means— (i) wife in the case of a male Member of the Employees’ Pension Fund. and (iii) sons and 3[***] daughters of a Member of the Employees’ Pension Fund.R.f. 19951 G. 1995. dated 28th February.e.S. 4 Subs. S. 748 (E). 1952 (19 of 1952). Extra. or from the date of joining any establishment.R. 3(i). 1995. Explanation:-The expression “sons” and “daughters” shall include children 4[legally adopted by the Member]. 1996 (w. 16-3-1996). (iii) “Commissioner” means a Commissioner for Employees’ Provident Funds appointed under section 5D of the Act.e. 134. to the date of exit.f. 1 Vide G. The Employees’ Pension Scheme. 1952.e. dated 16th November. 1952.R. Pt.. by G. (iv) “Contributory Service” means the period of “actual service” rendered by a Member for which the contributions to the fund have been 2[received or are receivable]. 2 Subs. 1995.R.

2 Subs. 66. . 1995. (xiii) “pay” means basic wages. 1996 (w. if any. 1995 (viii) “Pension” means the pension payable under the Employees’ Pension Scheme and also includes the Family Pension admissible and payable under the Employees’ Family Pension Scheme. 6-3-1999).e.S.e.S.e. by G. whichever is earlier. 1996 (w.R.S. 134. dated 28th February. 16-3-1996). 1995. immediately preceding the commencement of the Employees’ Pension Scheme. by G. (ix) “Member” means an employee who becomes a Member of the Employees’ Pension Fund in accordance with the provisions of this Scheme. none of whose parents is alive 3[***]. dated 28th February. regardless of whether such disablement is sustained in the course of employment or otherwise. 134. [(xv) “pensionable service” means the service rendered by the Member for which contributions have been received 4[or are receivable]. 4 Subs. The cost of the remittance. if any. 1999 (w. 1996 (w. retaining allowance and cash value of food concessions admissible.R. dated 22nd February. 134.] (xvii) “Table” means Table appended to this Scheme. with effect from 16th November.194 The Employees’ Pension Scheme.e. dated 28th February. 1995.S. shall be borne by the employer. a part of contribution representing 8.R.f. (xviii) the words and expressions defined in the Act but not defined in this Scheme shall have the same meaning as assigned to them in the Act. 5[(xvi) “permanent total disablement” means such disablement of permanent nature as incapacitates an employee for all work which he/she was capable of performing at the time of disablement.f. dated 28th February.f.33 per cent of the employee’s pay shall be remitted by the employer to the Employees’ Pension Fund within 15 days of the close of every month by a separate bank draft or cheque on account of the Employees’ Pension Fund contribution in such manner as may be specified in this behalf by the Commissioner. 3 Omitted by G. 1[Explanation:-An employee shall cease to be the Member of Pension Fund from the date of attaining 58 years of age or from the date of vesting admissible benefits under the Scheme. 1 Ins.e. (xiv) “pension fund” means the Employees’ Pension Fund set up under sub-section (2) of section 6A of the Act.] (x) “non-contributory service” is the period of “actual service” rendered by a Member for which no contribution to the “Employees’ Pension Fund” has been 2[received or is receivable]. 1971. by G. (xi) “orphan” means a person. Employees’ Pension Fund:-(1) From and out of the contributions payable by the employer in each month under section 6 of the Act or under the rules of the Provident Fund of the establishment which is exempted either under clauses (a) and (b) of sub-section (1) of section 17 of the Act or whose employees are exempted under either paragraph 27 or paragraph 27A of the Employees’ Provident Funds Scheme. 1996 (w.S. 16-3-1996).f.R. (xii) “past service” means the period of service rendered by an existing Member from the date of joining the Employees’ Family Pension Fund till 15th November. 16-3-1996). 3.f. 1952.R. by G. with dearness allowance. 5 Subs. 134. 16-3-1996).

dated 21st May. The Employees’ Pension Scheme. shall vest in and stand transferred to the Employees’ Pension Fund. by G. may recover from the employer by way of penalty.S. the Central Provident Fund Commissioner or such officer as may be authorised by the Central Government by notification in the Official Gazette in this behalf.f.S.f. 4 This proviso inserted by G. (4) The net assets of the Family Pension Scheme. Mental Retardation and Multiple Disabilities Act. 1996 (w. or in the payment of any charges payable under any other provisions of the Act or the Scheme. dated 26th September. Recovery of damages for default in payment of any contribution:-5[(1) Where a employer makes default in the payment of any contribution to the Employees’ Pension Fund.R. up to a maximum period of three years from the date of commencement of membership of the Fund.f. 4[Provided that the Central Government shall pay the contribution payable to the Employees’ Pension Fund in respect of an employee who is a person with disability under the Persons with Disabilities (Equal Opportunities. 1971. (3) Each contribution payable under sub-paragraphs (1) and (2) shall be calculated to the nearest rupee. 134.e.] 1 Subs. 2001 (w. 252(E). fifty paise or more to be counted as the next higher rupee and fraction of a rupee less than fifty paise to be ignored. 1995 (1 of 1996) and under the National Trust for Welfare of Persons with Autism.e. . 4. 16-3-1996). 3 Subs. damages at the rates given in the table below:- S. 5 Substituted by G.16 per cent of the pay of the Members of the Employees’ Pension Scheme and credit the contribution to the Employees’ Pension Fund: Provided that where the pay of the Member exceeds rupees 1[six thousand and five hundred] per month the contribution payable by the employer and the Central Government be limited to the amount payable on his pay of rupees 2[six thousand and five hundred] only. 1999 (44 of 1999) respectively. Payment of Contribution:-(1) The employer shall pay the contribution payable to the Employees’ Pension Fund in respect of the 3[each] Member of the Employees’ Pension Fund employed by him directly or by or through a contractor.R. 2008 (w. dated 31st March. (2) It shall be the responsibility of the principal employer to pay the contributions payable to the Employees’ Pension Fund by himself in respect of the employees directly employed by him and also in respect of the employees employed by or through a contractor. by G. 26-09-2008).S. 383 (E).e. Protection of Rights and Full Participation) Act.f.R. 01-04-2008).e. 688(E). dated 24th May. 383 (E).R.f. Cerebral Palsy. 2 Subs. 2008 (w. (percentage of arrears per annum) (1) (2) (3) (a) Less than 2 months Five (b) Two months and above but less than four months Ten (c) Four months and above but less than six months Fifteen (d) Six months and above Twenty Five.S.S.R.] 5. by G. 1-6-2001). Period of default Rates of damages No.e. 1995 195 (2) The Central Government shall also contribute at the rate of 1. 2001 (w. 1-6-2001). dated 28th February.

16-3-1996). 1[6. 1995. from the date of such Membership. 1995. 6-3-19969). 1952.Retention of Membership:-A Member of the Employees’ Pension Fund shall continue to be such Member till he attains the age of 58 years or he avails the withdrawal benefit to which he is entitled under paragraph 14 of the Scheme. dated 22nd February. Resolution of doubts:-If any doubt arises whether an employee is entitled to become a Member of the Employees’ Pension Fund. by G. but not being a Member of the ceased Employees’ Family Pension Scheme.] 3[7. 134. 1995.R. the Scheme shall apply to every employee— (a) who on or after the 16th November.f.f. 2 Ins. (3) Members.196 The Employees’ Pension Scheme. 16-3-1996).] 8. 1952. 1952. opts to exercise his option under paragraph 7. 3 Subs.Option for joining the Scheme:-(1) Members referred to under sub- paragraph (c) of paragraph 6 who have died between 1st April. or the pension is vested in him in terms of paragraph 12 of the Scheme.e. or dies. shall have the option to join the Scheme as per the provisions of paragraph 17 from 16th November. 1971. fifty paise or more to be counted as the nearest higher rupee and fraction of a rupee less than 50 paise to be ignored. whichever is earlier. and 15th November. and opts to exercise his option under paragraph 7. between 1st April. or of the provident funds of the factories and other establishments exempted by the appropriate Government under section 17 of the Act. (2) Members referred to in sub-paragraph (c) of paragraph 6 who are alive shall have the option to join the Scheme as per the provisions of paragraph 17 from the date of exit from the employment. by G. shall be deemed to have exercised the option of joining the scheme on the date of his death. 1995.S. 1995 (2) The damages shall be calculated to the nearest rupee. on 15th November. or in whose case exemption has been granted under paragraphs 27 or 27A of the Employees’ Provident Funds Scheme. 1999 (w. 1993.] 2[6A. dated 28th February. 1 Subs. by G. 66. becomes a Member of the Employees’ Provident Funds Scheme. 1993. and 15th November. (c) who ceased to be a Member of the Employees’ Family Pension Scheme. 1996 (w. the same shall be referred to the Regional Provident Fund Commissioner who shall decide the same: Provided that both the employer and the employee shall be heard before passing final order in the matter.R. referred to in sub-paragraph (c) of paragraph 6.R. before the commencement of this Scheme from 16th November. 1996 (w.f.e. 1971. dated 28th February. 1995.e. 1995.S. 1971. . (d) who has been a Member of the employees’ provident fund or of the provident funds of factories and other establishments exempted by the appropriate Government under section 17 of the Act or in whose case exemption has been granted under paragraphs 27 or 27A of the Employees’ Provident Funds Scheme.S. Membership of the Employees’ Pension Scheme:-Subject to sub-para (3) of paragraph 1. 134. (b) who has been a Member of the ceased Employees’ Family Pension Scheme.

1999 (w.S. The total actual service shall be rounded off to the nearest year. Explanation:-In the case of employees employed seasonally in any establishment.e. the period of “actual service” in any year. 2009.f.f.R.500] per month from the date of commencement 1 Explanation substituted by the Employees’ Pension (Third Amendment) Scheme. 546(E).f. 66. 5 Ins. Determination of pensionable salary:-(1) Pensionable salary shall be the average monthly pay drawn 4[in any manner including on piece-rate basis] during the contributory period of service in the span of 12 months preceding the date of exit from the Membership of the Employees’ Pension Fund: 5[Provided that if a Member was not in receipt of full pay during the period of twelve months preceding the day he ceased to be the Member of Pension Fund. 1-6-2001).e. notwithstanding that such service is less than a year shall be treated as a full year. dated 28th February. 11. 774.S. G. 134.R.S. 6-3-1999).] 10. 2001 (w. The Employees’ Pension Scheme. 134. 2009 (w. (3) The maximum pensionable salary shall be limited to 6[rupees six thousand and five hundred] per month : 1[Provided that if at the option of the employer and employee. has not been received. 6 Subs. 1971.f.e. the said period shall count as eligible service only if the contributions thereof have been received in the Employees’ Pension Fund.R. by G. his pensionable service shall be increased by adding a weightage of two years.R. 3[and] who has rendered 20 years’ pensionable service or more.] (2) If during the said span of 12 months. 21-08-2009).e. dated 21st August. (b) In the case of the “existing Member” the aggregate of actual service and the “past service” shall be treated as eligible service : Provided that if there is any period in the “past service” for which the contribution towards the Family Pension Scheme. dated 24th July. shall be taken into account as pensionable salary for calculating pension. (2) In the case of a Member who superannuates on attaining the age of 58 years. 16-3-1996).f. 2009 (w. 2009. .f. contribution paid on salary exceeding 2[Rs. 1996 (w. there are non-contributory periods of service including cases where the Member has drawn salary for a part of the month. 6. 2 Subs.R. 594(E).S. dated 22nd February. span shall be divided by the actual number of days for which salary has been drawn and the amount so derived shall be multiplied by 30 to work out the average monthly pay. dated 28th February. the average of previous 12 months full pay drawn by him during the period for which contribution to the pension fund was recovered.e. by G. dated 8th October. by G. 3 Substituted for “and/or” by the Employees’ Pension (Second Amendment) Scheme.e. 4 Ins. the total wages during the 12 months.S.S. 1995 197 9. 1[Explanation:-For the purpose of this sub-paragraph.R. 1996 (w. by G. The fraction of service for six months or more shall be treated as one year and the service less than six months shall be ignored. Determination of pensionable service:-(1) The pensionable service of the Member shall be determined with reference to the contributions received 2[or are receivable] on his behalf in the Employees’ Pension Fund. 24-07-2009). the aggregate of actual service and past service for less than six months shall be ignored and six months and above shall be rounded off to a year. 16-3-1996). Determination of eligible service:-The eligible service shall be determined as follows: (a) In the case of “new entrant” the “actual service” shall be treated as eligible service. G.

as the case may be. 800 per month. 1-6-2001).R 431(E). 1995 of this Scheme or from the date salary exceeds 3[Rs. pensionable salary shall be based on such higher salary. 2005.e. dated 28th February. (b) past service pension shall be as given below :— The past service pension payable on completion of 58 years of age on the 16th November. 2.500 per than Rs. 3 Subs.f.f 15-06- 2007) .e. 1995 or Rs. if he has rendered eligible service of 10 years or more and retires or otherwise ceases to be in the employment before attaining the age of 58 years. by G.f. provided the eligible service is 24 years. 1995. - (i) superannuation or early pension shall be equal to the aggregate of :- (a) pension as determined under sub-paragraph (2) for the period of pensionable service rendered from the 16th November.R. the amount of monthly superannuation pension or early pension. 6.500 month per month (1) (2) (3) (i) Up to 11 years 80 85 (ii) More than 11 years but up to 15 95 105 years (iii) More than 15 years but less than 20 120 135 years (iv) Beyond 20 years 150 170 The amount under column (2) or column (3) above. 2001 (w. 1995 and the date of exit to arrive at past service pension payable. dated 8th October.e. 774. 1 Added by G. (2) In the case of a new entrant. shall be computed in accordance with the following factors. 774. 2001 (w.4[(1) A Member shall be entitled to :— (a) superannuation pension if he has rendered eligible service of 10 years or more and retires on attaining the age of 58 years. dated 8th October. 16-3-1996). 1-6-2001). dated 15th June 2007 (w. (ii) The aggregate of (a) and (b) calculated as above shall be subject to a minimum of Rs. (b) early pension.500]. 4 Sub-Para (1) to (7) substituted by G.] 12.S. shall be multiplied by the factor given in Table ‘B’ corresponding to the period between the 16th November. whichever is later.R.f.R.33 per cent share of the employers thereof is remitted into the Pension Fund. namely :— Monthly Member’s Pension = Pensionable salary X Pensionable service 70 (3) In the case of an existing member in respect of whom the date of commencement of pension is after the 16th November. 134.S. Sl Years of past service Salary up to Salary more No Rs. by G.e. Monthly Member’s pension:. 2. 635 per month whichever is more. and 8.S. 2 Subs.S. 1996 (w.198 The Employees’ Pension Scheme. as the case may be.

if it is less than 24 years. 1995 or Rs. as the case may be.f. (6) Except as otherwise expressly provided hereinafter. but not earlier than 50 years of age. Provided further. ceases to be in the employment by way of retirement or otherwise earlier than the date of superannuation from which pension can be drawn. 2000 and the 16th November. 450 per month. if it is less than 24 years. The Employees’ Pension Scheme. 1995 or Rs. If he/she is subsequently employed in an establishment coverable 1 Substituted for the words “three per cent” by G. the pension as computed above shall be reduced proportionately subject to a minimum of Rs. 2005.S. provided the eligible service is 24 years. 688(E). either be paid pension as admissible under this Scheme on attaining the age exceeding 50 years or he may be issued a scheme certificate by the Commissioner indicating the pensionable service.R. dated 26th September. provided the eligible service is 24 years. . 1995 199 Provided further. (5) In the case of an existing member and in respect of whom the date of commencement of pension is before the 16th November. (b) past service pension as provided in sub-paragraph (3):— (ii) The aggregate of (a) and (b) calculated as above shall be subject to a minimum of Rs. the amount of pension shall be reduced at the rate of 1[four per cent]. the Member may.- (i) the superannuation or early pension shall be equal to the aggregate of :- (a) pension as determined under sub-paragraph (2) for the period of service rendered from the 16th November. on his option. 26-09-2008). (4) In the case of an existing member and in respect of whom the date of commencement of pension is between the 16th November. 2008 (w. 265 per month.- (i) superannuation or early pension shall be equal to the aggregate of :- (a) pension as determined under sub-paragraph (2) for the period of service rendered from the 16th November. Provided further. 335 per month whichever is more. (b) past service pension as provided in sub-paragraph (3):— (ii) The aggregate of (a) and (b) calculated as above shall be subject to the minimum of Rs. 2000. (7) A Member. the pensionable salary and the amount of pension due on the date of exit from the employment. the pension shall be proportionately less subject to the minimum of Rs. the monthly Member’s pension under sub-paragraphs (2) to (5) mentioned hereinabove. for every year the age falls short of 58 years]. if he so desires. 600 per month. (8) If a Member.e. 500 per month. 438 per month whichever is more. the pension shall be proportionately lesser but subject to the minimum of Rs. if it is less than 24 years. 325 per month. shall be payable from a date immediately following the date of completion of 58 years of age notwithstanding that the Member has retired or ceased to be in the employment before that date. may be allowed to draw an early pension from a date earlier than 58 years of age. In such cases.

134. or (b) after the date of exit but before attaining the age of 58. 1971. . 3 Subs. or on attaining the 58 years of age. (3) A Member applying for benefits under this paragraph shall be required to undergo such medical examination as may be prescribed by the Central Board to determine whether or not he or she is permanently and totally unfit for the employment which he or she was doing at the time of such disablement. 16. Benefits on permanent and total disablement during the service:-(1) A Member. 1[***] 14.f. 16-3-1996).f.200 The Employees’ Pension Scheme.R.f. by G. dated 28th February. as the case may be.e. 250 per month notwithstanding the fact that he/she has not rendered the pensionable service entitling him/her to pension under paragraph 12 provided that she/he has made at least one month’s contribution to the Pension Fund. If there is no widow then the orphan pension shall be payable at the rate of 75 per cent of the amount which would have been payable as a widow pension subject to the provisions of paragraph 16. 1996 (w. dated 26th September. 1996 (w. provided that at least one month’s contribution has been paid into the Employees’ Pension Fund. subject to a minimum of Rs. Benefits to the family on the death of a Member:-(1) 3[Pension to the family] shall be admissible from the date following the date of death of the Member if the Member dies :— (a) while in service. 15. but dies before attaining the age of 58 years. by G.S. the amount of contributions received in his case shall be converted into a monthly widow pension/children pension. The widow pension in such cases shall be calculated at the scale laid down in Table “C” and the children pension at 25 per cent thereof for each child (up to two). he/she shall be entitled to a withdrawal benefit as laid down in Table “D” or may opt to receive the Scheme Certificate provided on the date he/she has not attained the 58 years of age: Provided that an existing Member shall receive additional return of contributions for his/her past service under the Employees’ Family Pension Scheme. 2 Subs. whichever is earlier.R. 16-3-1996). dated 28th February. 26- 09-2008). who is permanently and totally disabled during the employment shall be entitled to pension as admissible under sub-paragraphs (2) to (5) of paragraph 12. 2008 (w. The Member postponing the commencement of payment of pension under this paragraph shall also be entitled to additional relief sanctioned under this Scheme from time to time: Provided that if the Member does not take up an employment coverable under this Scheme. Benefits on leaving service before being eligible for monthly Member’s pension:-(1) If a Member has not rendered the eligible service prescribed in paragraph 2[9] on the date of exit. computed as withdrawal-cum-retirement benefits as per Table “A” multiplied by the factor given in Table “B”.S.e. 688(E). from the employment having rendered service entitling him/her to 1 Sections 12A and 13 deleted by G. his/her earlier service as per the Scheme certificate shall be reckoned for pension along with the fresh spell of pensionable service. 134. 1995 under this Scheme.S. (2) The monthly Member’s pension in such cases shall be payable from the date following the date of permanent total disablement and shall be tenable for the life time of the Member.R.e.

1971. by G. (b) Monthly children pension for each child shall be equal to 25 per cent of the amount admissible to the widow/widower of the deceased Member as monthly widow pension payable under sub- paragraph (2)(a)(i) provided that minimum monthly children pension for each child of the deceased Member shall not be less than 5[Rs. 41.S. 450] per month. (ii) In the cases covered by clause (b) of sub-paragraph (1). 41. by G. 2000 (w. dated 12th January . by G. 29-2-2000).f.S. . 1996 (w. dated 12th January . 450 per month. 2000 (w. shall be regulated under sub- paragraph (8) of paragraph 12. 3 Subs.e.R. The Employees’ Pension Scheme. 2000 (w. (2) (a) The monthly widow pension shall be :— (i) In the cases covered by clause (a) of sub-paragraph (1) equal to the monthly Member’s pension which would have been admissible as if the Member has retired on the date of death or Rs. (iii) In the cases covered by clause (c) of sub-paragraph (1).R. family pension shall be payable to the eldest surviving widow. where the amount of family pension sanctioned under the ceased Family Pension Scheme. 150] per month.R. dated 28th February. 41. G. 29-2-2000). 1995 201 monthly Members’ pension but 1[before the commencement of pension payment] or. and dies before attaining the age of 58 years. dated 12th January .f. dated 12th January .R. 16-3-1996). 2 Subs. if any. Note:-The cases where a Member has rendered less than 10 years eligible service on the date of exit but has retained the Membership of the Pension Fund. equal to 50 per cent of the monthly Member’s pension payable to the Member on the date of his death subject to a minimum of 3[Rs.e. 5 Subs. 450 or the amount indicated in Table “C” whichever is more. equal to the monthly Member’s pension which would have been admissible as if the Member had retired on the date of exit or 2[Rs. the amount of family pension in such cases shall be enhanced to Rs. and is paid/payable under this scheme is less than Rs. 134. falling within the definition of family.S. 29-2-2000).S.] (b) The monthly widow pension shall be payable up to the date of death of the widow or re-marriage.e. by G.S.e. On her death it shall be payable to the next surviving widow.f.f. 41. 29-2-2000). whichever is earlier. 1 Subs. 450 per month.R. (c) after commencement of payment of the monthly Member’s pension.e. The term “eldest” would mean seniority with reference to the date of marriage. 450] per month or the amount indicated in Table “C” whichever is more. they shall be entitled to a monthly children pension in addition to the monthly widow/widower pension.f. (3) Monthly children pension :— (a) If there are any surviving children of the deceased Member. 4 Ins. Note:-In cases where there are two or more widows. 4[(iv) In all the cases. 2000 (w.

5[(aa) If a Member dies leaving behind no spouse and/or an eligible child falling within the definition of family and no nomination by such deceased Member exists.f. 2[(e) If a Member dies leaving behind a family having son or daughter who is permanently and totally disabled. by G. 66.202 The Employees’ Pension Scheme. as the case may be. 41. the nominee 6[or the dependant father or the dependant mother. by G. as the case may be] 1 Subs. the widow pension shall be paid under sub-clauses (i) and (ii) of clause (a) of sub-paragraph (2) either to the dependant father or the dependant mother. 1999 (w. the children shall be entitled to a Monthly Orphan Pension equal to 75 per cent of the amount of the monthly widow pension as payable under sub- paragraph (2)(a)(i) provided that the minimum Monthly Orphan Pension for each Orphan shall not be less than 3[Rs.e. dated 28th February. such son or daughter shall be entitled to payment of monthly children pension or orphan pension.R. to a monthly orphan pension from the date following the date of death/remarriage of the widow/widower. 2000 (w. dated 28th February. 16-3-1996). dated 22nd February. 1996 (w. On grant of pension to such dependant father and in the event of death of the father pensioner. 1999 (w. by G.] (b) If the deceased Member had not rendered pensionable service on the date of exit from the employment which would have made him entitled to a monthly Members pension under paragraph 12.e.e. as the case may be.] (d) The Monthly Children Pension shall be admissible to a maximum of two children at a time and will run from the oldest to the youngest child in that order.S. 3 Subs.R. 66.S. in lieu of the monthly children pension. 29-2-2000). but had opted to retain the Membership of this Scheme under sub-paragraph (8) of paragraph 12.f. irrespective of age and number of children in the family in addition to the pension provided under clause (d). 4[(c) The monthly orphan pension shall be admissible to a maximum of two orphans at a time and shall run in order from the oldest to the youngest orphan.R. dated 22nd February.] (4) (a) If the deceased Member is not survived by any widow but is survived by children falling within the definition of family or if the widow pension is not payable. 134. 5 Ins.S. by G. 1995 1[(c) Monthly children pension shall be payable until the child attains the age of 25 years. 6-3-1999).R.] (5) (a) A Member who is not married or who does not have any living spouse and/or an eligible child may nominate a person to receive benefits as laid down hereinafter provided that in the event of his/her acquiring a family subsequently. 1996 (w.e. 6-3-1999). 6-3-1999). 250] per month.R. by G.S. . as admissible under sub-clauses (i) and (ii) of clause (a) of sub-paragraph (2).S.e. the nomination so made shall become void.f. In the event of death of the Member such a nominee shall be entitled to receive a monthly pension equal to the monthly widow pension.S.e. 4 Subs.f. 134. 2 Ins. 6 Ins. 16-3-1996). dated 22nd February.f. (b) In the event of death or remarriage of the widow/widower after sanctioning of widow/widower pension the children shall be entitled. 1999 (w. the admissible pension shall be extended to the surviving mother life long. by G.R. dated 12th January . 66.f.

1997 (w. retaining allowance. and under this Scheme. 376. referred to in sub-para (i) of paragraph 7. by G. dated 27th October. 18-11-1997). Particulars to be supplied by the employees already employed at the time of commencement of the Employees’ Pension Scheme:-Every person who is entitled to become a Member of the Employees’ Pension Fund shall be asked forthwith by his employer to furnish and that person shall.f. 2[Payments on exercise of option:-(1) Beneficiaries of the deceased Members of the Employees’ Family Pension Scheme. 1[Guarantee of pensionary benefits:-None of the pensionary benefits under this Scheme shall be denied to any Member or beneficiary for want of compliance with the requirements by the employer under sub-paragraph (1) of paragraph 3 provided. by G. however. 20. .R. Duties of employers:-(1) Every employer shall send to the Commissioner. 3 Ins. the Commissioner shall be liable for the delay beyond the said period and penal interest at the rate of 12 per cent per annum may be charged on the benefit amount and the same may be deducted from the salary of the Commissioner. referred to in sub-paragraph (2) of paragraph 7. together with interest at the rate of 8. 1971. shall have the option to join this Scheme by returning the amount of withdrawal benefit received. dated 28th February. the Commissioner fails without sufficient cause to settle a claim complete in all respects within 30 days.S. dated 28th February. referred to in sub-paragraph (3) of paragraph 7. 3[Payment of pension:-The claims. (2) Members. if any. Preparation of contribution cards:-The employer shall prepare an Employees’ Pension Fund Contribution Card.e. within three months of the commencement of this Scheme. 1996 (w. 2 Subs. 16A.] 17A. the same shall be recorded in writing and communicated to the applicant within 30 days from the date of receipt of such application. shall be deemed to have joined the ceased Employees’ Family Pension Scheme. 134. The Employees’ Pension Scheme. by G.S.5 per cent per annum from the date of payment of such withdrawal benefit and date of exercise of the option.f.] 18. 16-3-1996). if any. in respect of each employee who has become a Member of the Employees’ Pension Fund. 19.e.S. complete in all respects submitted along with the requisite documents shall be settled and benefit amount paid to the beneficiaries within 30 days from the date of its receipt by the Commissioner.f.e. 1971. with effect from 1-3-1971 on remittance of past period contribution with interest thereon. to receive monthly pension as per the provisions of this Scheme. furnish to him for communication to the Commissioner particulars concerning himself and his family in the form prescribed by the Central Provident Fund Commissioner. 16-3-1996). 1 Ins. 1996 (w. that the employer shall not be absolved of his liabilities under the Scheme. In case. 1995 203 shall be entitled to return of capital as provided in sub- paragraph (1) of paragraph 13. a consolidated return of the employees entitled to become Members of the Employees’ Pension Fund showing the basic wage. shall receive higher of the benefits available under the Employees’ Family Pension Scheme. 134.R. on such demand. If there is any deficiency in the claim. (3) Members.] 17.R.

(2) Every employer shall send to the Commissioner within fifteen days of the close of each month a return in respect of the employees leaving service of the employer during the preceding month: Provided that if there is no employee leaving service of the employer during the preceding month the employer shall send a “Nil” return. who are not Members of the Employees’ Family Pension Fund but opt to become Members of the Employees’ Pension Fund and in case of new employees of such establishments.S. Employer to furnish particulars of ownership:-Every employer in relation to a factory or other establishment to which the Act applies or is applied hereafter shall furnish to the Commissioner particulars of all the branches and departments. . within fifteen days of such change. directors. owners. ask him/her to state in writing whether or not he/she is a Member of the Employees’ Pension Fund and.e. (4) Notwithstanding anything contained in this paragraph. Allotment of account 1[numbers]:-For purposes of this Scheme. 24. managers or any other person or persons who have the ultimate control over the affairs of such factory or establishment and also send intimation of any change in such particulars. 134. he shall retain the same account number. the employer shall send a “Nil” return. 23. as it may consider necessary or expedient. dated 28th February. (3) In the case of employees of the establishments exempted from the Employees’ Provident Funds Scheme. 22. and it shall be the duty of every employer to carry out such directions. from time to time. 1952. 1952. Duties of contractors:-Every contractor shall. where the Member has already been allotted or is allotted hereafter an account number under the Employees’ Provident Funds Scheme.204 The Employees’ Pension Scheme. also ask him/her to furnish a copy of the Scheme Certificate issued by the Commissioner to him/her in respect of the 1 Subs. 1952. 21. the Central Board may issue such directions to the employers generally. 1995 and dearness allowance including the cash value of any food concession paid to each of such employees : Provided that if there is no employee who is entitled to become a Member of the Employees’ Pension Fund.R. direct and it shall be the duty of every employer to assist the Central Board in making such payments from the Employees’ Pension Fund to his employees as are sanctioned by or under the authority of the Central Board. Declaration by persons taking up employment after the fund has been established:-The employer shall before taking any person into employment. (2) In the case of employees of the establishments exempted from the Employees’ Provident Funds Scheme. submit to the principal employer a statement showing the particulars in respect of employees employed by or through him in respect of whom contributions to the Employees’ Pension Fund are payable and shall also furnish to him such information as the principal employer is required to furnish under the provisions of this Scheme to the Commissioner. (3) Every employer shall maintain such accounts in relation to the amounts contributed by him to the Employees’ Pension Fund as the Central Board may. within seven days of the close of every month. fresh account numbers shall be allotted by the Commissioner. who are Members of the Employees’ Family Pension Fund the account number already allotted shall be retained by them. by G. 1996 (w. under section 17 of the Act. under section 17 of the Act. for the purpose of implementing the Scheme.f. occupiers. if he/she is. to the Commissioner by registered post. 16-3-1996). partners.

Prior to omission it was read as: “28. prior to the date of introduction of this Scheme or which may be sanctioned under that Scheme after the 16th November. on demand by the employer. If the person concerned was not in employment previously or had availed of return of contribution in respect of his/her previous employment. 1995. 1 This proviso inserted by G. 252(E). dated 29th December 2006 (w.S. Audit:. Disposal of the fund:-(1) Subject to the provisions of the Act and this Scheme.e. 2 Sub-Para (2) substituted by G.” .R 3.The accounts of the Employees’ Pension Fund including the administrative expenses incurred in running this Scheme shall be audited in accordance with the instructions issued by the Central Government in consultation with the Comptroller and Auditor-General of India. as also the Employees’ Pension Administration Account shall be maintained by the Commissioner in such form and in such manner as may be specified by the Central Board with the approval of the Central Government. 2[(2) All administrative expenses shall be met from the ‘Central Administration Account’ as specified in Paragraph 49 of the Employees’ Provident Funds Scheme. 1995 205 past employment in terms of paragraph 12. Investment of the Employees’ Pension Fund:-(1) All moneys accruing to the Employees’ Pension Fund Account except the contributions of the Central Government shall be invested in accordance with the provisions of paragraph 52 of the Employees’ Provident Funds Scheme. he/she shall. Administration account:-A separate account shall be kept. 2008 (w. 1952. except with the prior sanction of the Central Government be expended for any purpose other than the payment envisaged in this Scheme. the Fund shall not.] 3[***] 29.f 06-01-2007). as the case may be.f 06-01-2007). for communication to the Commissioner particulars concerning him/herself and his/her family in the form prescribed by the Central Provident Fund Commissioner. 27.R 3.] 25. 26.e. The future Central Government’s contribution accruing to the Pension Fund from 17th November.e.S. Employees’ Pension Fund Account:-The account called the “Employees’ Pension Fund Account” shall be opened by the Commissioner in such manner as may be specified by the Central Board with the approval of the Central Government.R. dated 31st March.f. for continued payment of Family Pension. dated 29th December 2006 (w. life assurance benefit and retirement-cum-withdrawal benefits sanctioned under the Employees’ Family Pension Scheme. called the “Employees’ Pension Administration Account” for recording of all the administrative expenses of the Employees’ Pension Fund. onwards shall also be invested in the public account of the Government of India. the cost of remittance of Pension shall be charged on the Pension Fund. (2) The net assets of the Family Pension Fund as on 16-11-1995. 30. in respect of cases arising before that date. 1[Provided that if such person is a person with disability. 1995. 01-04-2008). shall merge in the Pension Fund and remain invested in the public account of the Government of India. 3 Paragraph 28 omitted by G.S. 1971. the aforesaid Form shall further contain such particulars as are necessary for such person. The Employees’ Pension Scheme. furnish to him. Forms of accounts:-The accounts of the Employees’ Pension Fund. However. 1952.

Annual report:-The Central Board shall cause to be included in the annual report on the working of the Scheme prepared under paragraph 74 of the Employees’ Provident Funds Scheme.R. Registers. 2[Disbursement of pension and other benefits:-The Commissioner shall with the approval of the Central Board. 1995 31. Regional committee:-The regional committee set up under paragraph 4 of the Employees’ Provident Funds Scheme. dated 28th February.f.:-The Commissioner shall. the form or design of any identity card. 134. 36. (c) speedy settlement of claims relating to pension and other benefits under this Scheme. Power to issue directions:-The Central Government may issue such directions as may be deemed just and proper by it for resolving any difficulty in the disbursement of pension and other benefits or for resolving any difficulty in implementation of this Scheme. 27-9-2001). 1952. with the approval of the Central Board. 746 (E). by G. Rounding up of the benefits:-All items of benefits shall be calculated to the nearest rupee.] Provided that it shall be open to the Central Government to direct a valuation to be made at such other times as it may consider necessary.e. 1952. on— (a) progress of recovery of contributions under this Scheme both from factories and establishments exempted under section 17 of the Act and other factories and establishments covered under the Act.] 34. 37. 2001 (w. enter into arrangement for the disbursement of pension and other benefits under this Scheme with disbursing agencies like post office or nationalised banks or treasuries or scheduled commercial banks including regional rural banks or co-operative banks. 32. The commission payable to the disbursing agencies and other charges incidental thereto shall be met as provided in paragraph 27 of this Scheme. a report on the working of this Scheme during the previous financial year. records.f. etc. 50 paise or more to be counted as the next higher rupee and a fraction of a rupee less than 50 paise shall be ignored.206 The Employees’ Pension Scheme.R. on such matters. when the Employees’ Pension Fund so permits the Central Government may alter the rate of contributions payable under this Scheme or the scale of any benefit admissible under this Scheme or the period for which such benefit may be given. (2) At any time. 16-3-1996). . prescribe the registers and records to be maintained in respect of the employees. 35. 1 Subs. token or disc for the purpose of identifying any employee or his nominee or a Member of a family entitled to receive the pension and such other forms/formalities as have to be completed in connection with the grant of pension and other benefits or for the continuance thereof subject to such periodical verification as may be considered necessary. shall advise the Central Board. (b) expeditious disposal of prosecutions. in relation to the administration of this Scheme as the Central Board may refer to it from time to time and in particular. 33. Valuation of the Employees’ Pension Fund and review of the rates of contributions and quantum of the pension and other benefits:-1[(1) The Central Government shall have an annual valuation of the Employees’ Pension Fund made by a valuer appointed by it.e.S. dated 27th September. 1996 (w.S. 2 Modified by G.

f. or from the date of joining the 1 Subs. S. 2[Submission of return:-The employer of the exempted establishment or class of establishments and/or the Board of Trustees of the exempted establishment or class of establishments shall submit a monthly return to the Commissioner in Form 1. employers’ share of the contribution shall not be remitted to the pension fund as envisaged in sub-paragraph (1) of paragraph 3. 134. shall be paid.e. If the application for exemption is not disposed of within the period so specified. the exemption applied for shall be deemed to have been granted. An application for exemption under this paragraph shall be presented to the Regional Provident Fund Commissioner having jurisdiction by the establishment or class of establishments together with a copy of the pension scheme of the establishment(s) and other relevant documents as may be called for by him. 3 Ins. 1996 (w. by G. Application of the provisions of the Employees’ Provident Funds Scheme. 430 (E). 1[Exemption from the operation of the Pension Scheme:-The appropriate Government may grant exemption to any establishment or class of establishments from the operation of this Scheme. 1971. shall apply. dt. . withdrawal benefits available to the credit of the employees of such establishment(s) under the ceased Family Pension Scheme. to the Pension Fund of the establishment(s) so exempted.2001 (w. 1952:-In regard to the matters for which either there is no provision or there is inadequate provision in this Scheme the corresponding provisions in the Employees’ Provident Funds Scheme.R. 747 (E).R. 1995 207 38.] 39B. Pending disposal of application for exemption under this paragraph. 39.f. 2 Ins. (b) Transfer value for pensionable service as per Table E for the service rendered from 16-11-1995. subject to the consent of the employees. 3[Transfer value:-In case exemption is granted to any establishment or in the case of a Member being transferred from pension fund of one exempted establishment to another pension fund of exempted establishment or statutory pension fund or vice versa. 23-5-2003). 1952. by G. the Regional Provident Fund Commissioner shall scrutinise it. 28-9-2001). to the date of exemption/transfer. 27. the period of six months will count from the date on which the application for exemption is given in complete form to the satisfaction of the Regional Provident Fund Commissioner.S. 16-3-1996).f.] 39A. Explanation:-For the purpose of this paragraph. Where exemption is granted to any establishment or class of establishments under this paragraph.e. dated 19th May.S. On receipt of such an application. An application for exemption presented under this paragraph shall be disposed of within a period of six months from the date of its receipt or such further time as may be extended for reasons to be recorded in writing. The Employees’ Pension Scheme.R. by G.9. if the employees of the establishments are either Members of any other pension scheme or propose to be Members of a pension scheme wherein the pensionary benefits are at par or more favourable than the benefits provided under this Scheme. 2003 (w. as per Table A multiplied by Table B factor for the period between 16-11-1995.e. dated 28th February. a transfer value payment will be made which will consist of the following :— (a) Withdrawal benefit relating to past service period up to 15-11- 1995. obtain the recommendations of the Central Provident Fund Commissioner and submit the same to the appropriate Government for decision.

the person concerned is: (a) convicted for the murder or abetting in the murder of the Member. pension benefit shall be payable to him. 1995 establishment to the date of exemption/transfer. 42. 2010. if any. 41. he shall be punishable with imprisonment which may extend to one year or with fine which may extend to five thousand rupees or with both. or (b) fails or refuses to submit any return. Interpretation:-Where any doubt arises with regard to the interpretation of the provisions of this Scheme. or makes a false declaration.. who in the event of the death of a Member of the Pension Fund is eligible to receive pension of the deceased under paragraph 12 or paragraph 16. in its application to International Workers as defined in this paragraph. . or (d) is guilty of contravention of or non-compliance with any other requirement of this Scheme. etc. Information to the Central Government:-The Central Board shall furnish such information to the Central Government from time to time in respect of the income and expenditure from the Employees’ Pension Fund account in such manner as may be directed by the Central Government.S. as the case may be. statement or other documents. the following clause shall be inserted.208 The Employees’ Pension Scheme. it shall be referred to the Central Government who shall decide the same. statement or other documents required by this Scheme or submits a false return. 1[43A. or (b) acquitted of the charge of murder or abetting the murder of the Member. Special provisions in respect of International Workers.— (a) deducts or attempts to deduct from the wages or other remuneration of the Member. transfer of fund will be made as per the conditions mentioned in the exemption notification. (2) If on the conclusion of the criminal proceedings referred to in sub- paragraph (1). he shall be debarred from receiving pension which shall be payable to other eligible Members. his claims to receive pension shall remain suspended till the conclusion of the criminal proceedings instituted against him for such offence. the whole or any part of the employer’s contribution. or (c) obstructs any Inspector or other official appointed under the Act or this Scheme in the discharge of his duties or fails to produce any record for inspection by such Inspector or other officials.] 40. G. be subject to the following modifications. (c) In the event of cancellation of exemption granted under para 39. is charged with the offence of murdering the Member or for abetting the commission of such an offence. namely:- (1) After clause (vii) of paragraph 2.:-If any person. of the family of the Member.R.The Scheme shall. 43. 149. Punishment for failure to submit return. 2010.— 1 Substituted by the Employees’ Pension (Amendment) Scheme. namely: (viia) “International Worker” means. dated 3rd September. Payment of pension in the case of a person charged with the offence of murder:-(1) If a person.

namely:- (xv) “pensionable service” means the service rendered by the member for which contributions have been received or are receivable and the period of coverage earned in another country and considered as eligible under a relevant social security agreement. Benefits on leaving service before being eligible for monthly members’ pension. . (b) an employee other than an Indian employee. the following paragraph shall be substituted. namely:- 14. namely:- 11.. The Employees’ Pension Scheme. the following proviso shall be inserted. whichever is earlier. (6) For paragraph 11. (2) For clause (xv) of paragraph 2.The pensionable salary shall be the average monthly pay drawn in any manner including on piece-rate basis during the contributory period of service of the membership of the Employees’ Pension Fund. or on attaining the age of 58 years. the period of service rendered under a relevant social security programme shall be added to the pensionable service under this sub-paragraph only for the purposes mentioned under such an agreement. (3) Sub-paragraphs (2). the pension and other benefits under the scheme shall be disbursed in the manner and as per the terms and conditions specified in the said agreement. the following paragraph shall be substituted. by virtue of the eligibility gained or going to gain. Determination of pensionable salary. working for an establishment in India to which the Act applies. the following sub-paragraph shall be substituted. (7) For paragraph 14. (5) For sub-paragraph (1) of paragraph 10. shall be entitled to a totalisation benefit as may be provided in the said social security agreement: Provided that if the International Worker covered under the provisions of the said agreement has not rendered the eligible service even after including the totalisation benefit as may be provided in the said agreement. under the said agreement. such International Worker shall be entitled to a withdrawal benefit as laid down under Table ‘D’.. then.An International Worker covered under a social security agreement entered into between India and another country who has not rendered the eligible service prescribed in paragraph 9 on the date of exit. the following clause shall be substituted. (3) and (4) of paragraph 3 shall be omitted. holding other than an Indian passport. (8) After paragraph 33. namely:- Provided that if the beneficiary under the Scheme is covered under a social security agreement between India and another country. 1995 209 (a) an Indian employee having worked or going to work in a foreign country with which India has entered into a social security agreement and being eligible to avail the benefits under a social security programme of that country. namely:- (1) The pensionable service of the member covered by an international social security agreement shall be determined with reference to the contributions received or are receivable on his behalf in the Employees’ Pension Fund: Provided that for the purposes of determining the pensionable service of a member covered by an international social security agreement. (4) Proviso to sub-paragraph (2) of paragraph 4 shall be omitted.

23 30 8. and every form regarding the details of family of an employee for the purposes of the Employees’ Family Pension Scheme. Repeal and savings:-(1) On commencement of this Scheme.26 14 3.66 20 4.08 .46 6 1.79 7 1.20 21 5. 1995 (9) After paragraph 35.06 25 6.34 38 11.83 18 4.62 39 11.62 23 5.52 3 0. the following paragraph shall be inserted.The Commissioner shall perform all such functions as are assigned to the Employees’ Provident Fund Organisation under a social security agreement entered into between the Government of India and any other country.78 36 10. Performing certain functions under the social security agreement.16 11 2. shall be deemed to have been made under the provisions of this Scheme.46 9 1. 1971. 1971.52 12 2.210 The Employees’ Pension Scheme. 1971.51 35 10. in a manner and as per the terms and conditions specified therein. of full years’ Proportion of contribution pay payable at contribution pay payable at paid cessation of paid cessation of Membership Membership 1 0.51 27 7.05 37 10.81 10 2.47 31 8.41 22 5. TABLE A (SEE PARAGRAPH 14) WITHDRAWAL BENEFIT No.29 26 6.89 13 2. 1971.64 15 3. every nomination made under the Employees’ Family Pension Scheme. in force immediately before such commencement shall cease to operate with effect from 16th November.92 40 12.72 32 8.75 28 7.83 4 0. 1995.] 44.98 29 7.14 5 1. of full years’ Proportion of No.21 2 0.24 34 9.24 19 4. namely:- 35A.. (3) All orders/authorisations/pension payment orders issued under the Family Pension Scheme. shall be deemed to have been made under this Scheme. (2) Notwithstanding anything contained in sub-paragraph (1).84 24 6. the Employees’ Family Pension Scheme.43 17 4.03 16 3.12 8 1.98 33 9.

243 Less than 28 8.560 Less than 34 13.550 1.) (Rs.122 Less than 19 4.413 Less than 22 5.500 1.616 Less than 30 9.845 Less than 2 1.S.) Up to 300 250 3.826 Less than 31 10.581 600 408 3.601 650 425 3.750 1.589 Less than 9 1.) (Rs.621 700 442 3.R.296 Less than 33 12.309 Less than 21 4.173] TABLE C (SEE PARAGRAPH 16) EQUIVALENT WIDOW PENSION Salary at day of Equivalent Salary at day of Equivalent death not more widow pension death not more widow pension than than (Rs.485 Less than 4 1.965 Less than 13 2. 2008 (w.457 Less than 15 3. 747 (E).850 1. dated 9th June.561 550 391 3.641 750 459 3. .101 Less than 8 1.682 Less than 14 2. 438(E). 28-9-2001).e.900 1.212 Less than 20 4. 2 Ins.301 Less than 12 2.) (Rs.117 Less than 10 2.481 350 327 2[3.R. 27.231 Less than 6 1. 09-06-2008). dt.501 400 343 3. The Employees’ Pension Scheme.650 1.843 Less than 5 1.2001 (w.f.923 Less than 26 7.077 Less than 27 7.423 Less than 29 8.526 Less than 23 5.S.197 Less than 17 3.541 500 375 3. 1995 211 1[TABLE B (SEE PARAGRAPHS 12 AND 14) FACTOR FOR COMPUTATION OF PAST SERVICE BENEFIT UNDER THE CEASED FAMILY PENSION SCHEME FOR EXISTING MEMBERS ON EXIT FROM THE EMPLOYMENT Years Factor Years Factor 1 2 1 2 Less than 1 1.781 Less than 25 6.152 Less than 3 1.800 1.700 1.9.e.649 Less than 7 1.600 1.039 Less than 18 3.649 Less than 24 6.f.661 1 Substituted by G.686 Less than 11 2. by G.052 Less than 32 11.521 450 359 3.294 Less than 16 3.950 1.

761 1.750 1.050 916 5.981 2.986 2.350 1.700 1.741 1.500 1.000 1.000 544 4.781 1.000 2.831 1.300 1.750 1.950 1.961 2.100 1.) (Rs.881 1.650 1.901 1.850 1.250 1.850 844 5.000 1.400 682 4.750 1.068 5.896 1.941 2.) 800 476 4.150 954 5.087 5.550 1.500 1.200 1.050 1.976 2.201 6.150 1.350 1.400 1.951 2.701 900 510 4.300 646 4.250 1.150 595 4.751 1.400 1.200 1.871 1.801 1.050 561 4.911 1.163 5.906 1.800 1.851 1.550 736 4.) (Rs.950 880 5.861 1.936 2.721 950 527 4.900 1.011 5.400 1.100 935 5.500 718 4.956 2.450 1.946 2.106 5.800 826 5.350 1.650 1.996 2.000 898 5.791 1.144 5.916 2.550 1.125 5.750 808 4.600 754 4.900 1.991 2.800 1.100 1.030 5.450 1.450 700 4.450 1.300 1.200 612 4.001 .049 5.182 5.900 862 5.300 1.200 973 5.650 772 4.212 The Employees’ Pension Scheme.) (Rs.250 992 5.931 2.950 1.811 1.681 850 493 4.800 1.150 1.650 1.891 1.250 629 4.550 1.700 1.600 1.350 664 4.700 1.841 1.926 2.771 1.600 1.600 1.050 1.850 1.700 797 4.971 2.100 578 4.821 1.500 1. 1995 Salary at day of Equivalent Salary at day of Equivalent death not more widow pension death not more widow pension than than (Rs.966 2.921 2.

281 6. 514(E)).350 2. 438(E). 7.301 6.046 3.361 6.850 1.006 2.441 3.250 1. 1995. 1.381 6.S. .e.S. TO BE EXEMPTED OR OTHER PENSION FUND AND VICE VERSA) Number of full Proportion of Number of full Proportion of year’s pay on last year’s pay on last contribution contribution contribution contribution paid month paid month 1.051] 3. 5.050 1.—The above table is based on a flat addition in benefit.250 2.99 5.341 6.13 8. 3. 6.450 2.98 4. 1995 213 Salary at day of Equivalent Salary at day of Equivalent death not more widow pension death not more widow pension than than (Rs.02 6. dated 9th June.401 6.) (Rs.99 3.100 1.450 1.036 3.400 1.461 1[TABLE D (SEE PARAGRAPH 14) RETURN OF CONTRIBUTION ON EXIT FROM THE EMPLOYMENT Years of Service Proportion of wages at exit 1.321 6. dated 10-07-2009.000 1.100 2. 1.R.016 3.031 3. 2008 (w.200 2.R. 9.200 1. by the Employees Pension (Amendment) Scheme.261 6.841 1 Substituted by G.978 13 14.) 2. 2.050 2.900 1.22 9.400 2.300 2.) (Rs.f.350 1.150 1.021 3. 2009 (G.221 6.33 Note.02 2.300 1. 8.011 2.07 7.241 6.500 2.150 2. 0.421 3. The Employees’ Pension Scheme.950 1.041 3.) (Rs.026 3. 2 Subs.] 2[TABLE E (SEE PARAGRAPH 39B) (TRANSFER VALUE OF CONTRIBUTION FROM EMPLOYEES’ PENSION SCHEME. 09-06-2008).

.....426 19 23......... 5... Details of establishment : .......380 8. 747 (E) dt... 7...003 22 28. (a) Name of the establishment .......178 17 20..... 4.....590 20 24...... etc.. by G.9.......... 11... 28-9-2001).... 1995 Number of full Proportion of Number of full Proportion of year’s pay on last year’s pay on last contribution contribution contribution contribution paid month paid month 2.182 3...... Details of employees (include all branches/units...... 13.214 The Employees’ Pension Scheme..289 18 21...f.872 7.033 15 17...... 6...093 16 18......... of employees as at the end of the month : 1 Ins.....399 6.....2001 (w...... with full address : (b) Code No..531 24 31....... allotted by the ..........S... of employees who left service during the month : (d) No...... of employees who joined during the month : (c) No.. Employees Provident Fund organisation : 2. 8.... of employees as at the end of previous month : (b) No.... 27... 1....e.782 21 26.252 23 29. ..........924 9..) : (a) No.......... 3...998 14 16..... 9.............123 11....505 10...780 12.......R....... 12.554 4.960 5.......477] 1[FORM 1 (SEE PARAGRAPH 39A) MONTHLY RETURN TO BE SUBMITTED BY THE EXEMPTED ESTABLISHMENTS/CLASS OF ESTABLISHMENTS/BOARD OF TRUSTEES 1.

. of pension fund Members as at the end of the month [Please furnish the above mentioned details unit-wise situated at different places. if any. 1995 215 [(a) + (b) – (c)] (e) Out of (d) above. transfer to the Board of Trustees at the end of the previous month : (e) Total of (c) & (d) : Rs. for Rs. No. etc. contributions. Wages. to be transferred for the current month : (d) Amount of arrears due. The Employees’ Pension Scheme. : (a) Amount of gross wages liable to Rs. pension contribution : (b) Rate of contribution to pension % fund (c) Amount of pension contribution Rs. if necessary] : 3. Attach separate sheet. Constitution of board of Trustees : (a) Date on which the present board was constituted : D D M M Y Y Y Y (b) Its term : Years (c) Total number of Trustees : (i) Employees’ representatives : (ii) Employer’s representatives : 4. of excluded employees : (f) No.

to the Board of Trustees [(e) . has been paid ? (i) Amount of interest still payable Rs.(f)] : (h) Whether the interest payable under section 7Q of the Act for the belated transfer of Yes No funds. if any. of pensioners at the end of the month : (i) Member (self) pensioners : — Superannuation pension : — Early pension : — Disablement pension : (ii) Spouse pensioners : — Death in service : — Death away from service : — Death as pensioner : (iii) Children pensioner : — Normal children : — Disabled children : (life-long pension) . Details of pensioners (a) No.216 The Employees’ Pension Scheme. at the end of the month: 5. the Board of Trustees : (g) Balance due. 1995 (f) Amount actually transferred to Rs. for transfer Rs. if any.

Details of investment : (a) Amount lying invested in the pension fund in the beginning of the month : Rs. securities/deposits : (iii) Interest/dividend on Rs. of persons who have taken withdrawal benefit during the month : (b) Amount paid during the month : Rs. (b) Amount received during the month : (i) By way of contribution from the employer : Current month : Rs. . of exit cases where scheme certificate has been issued 7. No. The Employees’ Pension Scheme. Arrears. (ii) Encashment of matured Rs. Details of exit cases : (a) No. during the month : 6. if any : Rs. 1995 217 (iv) Orphan pensioner : (v) Nominee pensioner : (vi) Dependent parents pensioner : (b) Total amount of pension paid Rs.

(v) Damages. Deposits: — Public financial Rs. if any Rs. classify the percentage : (i) Securities : — Central Government : % . — State Governments : Rs. payments.218 The Employees’ Pension Scheme. 1995 investments : (iv) Other transfer-in-cases : Rs. if any : Rs. (vi) Interest on belated Rs. (please specify) : (c) Payments made during the Rs. if any : (vii) Miscellaneous. — Others. if any : Rs. institutions/banks : (e) Whether pattern of investment Yes No followed : (f) If so. month : (d) Amount invested during the month : Securities : — Central Government : Rs.

........................ 1995 219 — State Governments : % — Others................ make the Rules at par with the statutory Pension Scheme (Employees’ Pension Scheme................ if any : % (ii) Deposits : — Public financial % institutions/banks : (iii) Annuity purchased from Rs.... if any ............ The Employees’ Pension Scheme.............. Rules of establishment’s pension fund : Details of amendment...................... if any (please specify) : 9.......... cash/bank : 8......... Signature with official seal of the employer/Trustees of the board ...... carried out during the month to ......... LIC : (g) Amount lying uninvested in Rs...................................................... 1995) Date: ............ ............................ Mode of disbursement [Tick one] : — Through bank : — Through post offices : — Through LIC by purchase of annuity : — Others......

1995 FORM 2 DECLARATION AND NOMINATION FORM UNDER THE EMPLOYEES’ PROVIDENT FUNDS SCHEME AND EMPLOYEES’ PENSION SCHEME EMPLOYEES’ PROVIDENT FUNDS SCHEME. Marital Status ………. Member accumulatio name and ns in relationship Provident & address Fund to be of the paid to each guardian nominee who may receive the amount during the minority of nominee 1 2 3 4 5 6 1.. 1952 [PARAGRAPHS 33 AND 61 (1)] EMPLOYEES’ PENSION SCHEME. 1952……………………….……… 5. Signature or thumb impression of the subscriber *Strike out whichever is not applicable.……………………………………………………. 1995 [PARAGRAPH 18] 1.………… 6. PART B (EPS) (PARA 18) I hereby furnish below particulars of the Members of my family who would be eligible to receive widow/children pension in the event of my death: . 1952 and should I acquire a family hereafter the above nomination should be deemed as cancelled.…………………………………………………….……………… (C) Date of joining of FPF Scheme. 1995……………………….220 The Employees’ Pension Scheme. in the event of my death: Name of the Address Nominee’s Date Total If the nominee/n relationship of amount or Nominee is ominees with the Birth share of a minor. Name (in block letters) …………………………………………………………… 2. Account No………………. Father’s/Husband’s Name ……………………………………………………. 2.………………………………………………………. Date of Birth ………….…… 4. *Certified that my father/mother is/are dependant upon me. Address………………………………………………………………………….…… Permanent …………….……………… (B) Date of joining of FPF Scheme. 1971………………………. *Certified that I have no family as defined in Para 2(g) of the Employees’ Provident Funds Scheme.……………… PART A (EPF) I hereby nominate the person(s)/cancel the nomination made by me previously and nominate the person(s). mentioned below to receive the amount standing to my credit in the Employees’ Provident Fund.… 3..………………………………………………………. (A) Date of joining of FPF Scheme. Sex……………………….………………………………………………….… 7.……… Temporary …………………………………………………………………………… 8.

The entries have been read over to him/her by me and got confirmed by him/her.. The Employees’ Pension Scheme. CERTIFICATE BY EMPLOYER Certified that the above declaration and nomination has been signed/thumb impressed before me by Shri/Smt./Km. I hereby nominate the following person for receiving the monthly widow pension admissible under para 16(2) (a) (i) and (ii) in the event of my death without leaving any eligible family Member for receiving pension . 1995 221 Sl. employed in my establishment after he/she has read the entries. Signature or thumb impression of the subscriber *Strike out whichever is not applicable.. . ………………………………………. Name and Address of Date of Birth Relationship with the the nominee Member Date…………. Name and Address of the Factory/ Establishment or rubber stamp thereof. Name and Address Date of Birth Relationship Address of with the the family Member Members 1 2 3 4 5 *Certified that I have no family as defined in Para 2(vii) of the Employees’ Pension Scheme. No. 1995 and should I acquire a family hereafter I shall furnish particulars thereon in the above form. Signature of the employer or other authorised officers of the establishment Place……………… Designation…………………………………… Date…………….

…… Date of coverage…………………… Industry in which the Establishment is engaged……………………. Authorised Officer Stamp of the Establishment . Birth entitlement block capitals) (in case of including for married Woman) cash value Membership of food concession and retaining allowance. No. employee (in Husband’s Name wages.222 The Employees’ Pension Scheme. Code No. if any 1 2 3 4 5 6 7 8 9 Date……………… Signature of the employer or other Station………./………/…… Registration Number of the Establishment……………………. D.……. 1995 FORM 3 (EPS) (for Exempted Establishments only) THE EMPLOYEES’ PENSION SCHEME..N.A. of the Establishment T.. 1995 [PARAGRAPH 20 (1)] 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 Name and Address of the Establishment ………………………. Account Name of the Father’s Name or Basic Date of Sex Date of Remarks No.. Sl.

The Employees’ Pension Scheme, 1995 223

The information received in Form 5(PS) in respect of the Members leaving service shall be entered in this form by
Commissioner specifying clearly the reason for leaving service.
Note:-This form should be accompanied by declaration in Form 2 by every employee mentioned in column 3.

FORM 4 (EPS)
(for Exempted Establishments only)
THE EMPLOYEES’ PENSION SCHEME, 1995
[PARAGRAPH 20]
RETURN OF EMPLOYEES ENTITLED FOR MEMBERSHIP OF THE EMPLOYEES’ PENSION FUND DURING THE MONTH
OF……20…
Name and Address of the Establishment ………………………..……
Code No. of the Establishment T.N.…………………………………….
Sl. Account Name of the Father’s Name or Age at entry Sex Date of Remarks Previous
No. No. employee (in Husband’s Name (in entitlement Account No. and
block capitals) case of married for particulars of
Woman) Membership previous service, if
any
1 2 3 4 5 6 7 8

Date……………… Stamp of the Establishment Signature of the employer or other
authorised officer of the Establishment

Note:-An employee who has attained 58 years and/or for drawing Pension under the EPS-95 is not to be enrolled as a
Member.

224 The Employees’ Pension Scheme, 1995

FORM 5 (EPS)
(for Exempted Establishments only)
THE EMPLOYEES’ PENSION SCHEME, 1995
PARAGRAPH 20 (2)
RETURN OF MEMBERS LEAVING SERVICE DURING THE MONTH OF…………………… 20 …..
Name and Address of the Establishment ………………………..……
Code No. of the Establishment T.N.…………………………………….
Sl. Account Name of the Father’s Name or Date of Reason for leaving service Remarks
No. No. Member (in Husband’s Name (in leaving service (See note given below)
BLOCK capitals) case of married
Woman)
1 2 3 4 5 6 7

Signature of the Employer
Stamp of the Establishment
Note:-An employee who has attained the age of 58 years will cease to be a Member of the Scheme and entitled to receive the
due benefit under the Employees’ Pension Scheme.

The Employees’ Pension Scheme, 1995 225

FORM 6
(for Exempted Establishments only)
THE EMPLOYEES’ PENSION SCHEME, 1995
[PARAGRAPH 20]
STATEMENT OF CONTRIBUTION FOR THE MONTH OF ……..20…….
Total No. of Employees……….(Contract Rest Total)
Total No. of Subscribers……………………
Name and address of the Establishment ………………………..……
Currency period from 1st April, 20………….to 31st March, 20……….
Code No. of the Establishment…………………Statutory Rate of Contribution
8.33%……….
Total No. Wages for Amount of Amount of Date of Name &
of which contribution contribution Remittance Address
Subscribers contributions due 8.33% remitted in (Triplicate of the
are payable A/c. No. 10 copy of the bank in
challan to which
be amount
enclosed) is
remitted
1 2 3 4 5 6

No. of Subscribers as per last month’s return………………………….
Add No. of new subscriber-Vide Form 4(PS)……………………………..
Less No. of subscribers left service- Vide Form 5(PS)…………………
Signature of the Employer
(with official seal)
Net total:
(This should tally with the figures given in column 1)
Date………….
Note (1):- If there is any substantial variation between the wages and
contribution shown above and those shown in the last month’s return, suitable
explanations should be given in the ‘Remarks’ column.
(2) If any arrears of contributions or damages are included in the figures
under column 4 suitable details indicating the circumstances, amount, No. of
Subscribers and the period involved should be furnished in the ‘Remarks’
column or on the reverse.
FORM 7
(for Exempted Establishments only)
THE EMPLOYEES’ PENSION SCHEME, 1995
[PARAGRAPH 19]
CONTRIBUTION CARD FOR MEMBERS FOR THE YEAR 20………20……..
(1) Account No. …………………………………………………………….
(2) Name (in Block Capitals) ……………………………………………..
(3) Father’s/Husband’s Name …………………………………… …….
(4) Name and address of the Establishment ………………………..……
(5) Statutory rate of contribution 8.33% ………………………………

226 The Employees’ Pension Scheme, 1995

Month Amount of wages, Contribution to Remarks
retaining allowance, if Pension fund
any and DA including 8.33%
cash value of food
concession paid during
the month
1 2 3 4
April, 20
May
June (a) Date of
leaving service
July
August
September
October
November (b) Reason for
leaving service
December
January
February
March
Rs. Rs.

Certified that the difference between the total contributions shown under
column (3) of the above and that arrived at the total wages shown in column (2)
at the prescribed rate is solely due to the rounding off of contribution to the
nearest Re. under the rules.
Certified that the total amount of contributions indicated under column (3)
has already been remitted in full in Account No. 10 (Pension Fund Contribution).
Date……………… 20 ……. Signature of employer
(Office Seal)

The Employees’ Pension Scheme, 1995 227

FORM 8 (EPS)
(for Exempted Establishments only)
THE EMPLOYEES’ PENSION SCHEME, 1995
[PARAGRAPH 20]
ANNUAL STATEMENT OF CONTRIBUTION FOR THE CURRENCY PERIOD
FROM 1ST ………..20……..TO….20……
Name and Address of the Establishment ………………………..……
Code No. of the Establishment .…………………………………….
Sl. Account Name of the Wages, retaining allowance, (if any) and D.A. Employer’s Remarks
No. No. Member (in including cash value of food concession paid Contribution to
block capitals) during the currency period. Pension fund
8.33% (Rs.)
1 2 3 4 5 6

Reconciliation of Remittances Total Rs. Rs. Rs.
Sl. Month Pension fund
No. Contributions
Account No. 10
1 Rs. Certified that the difference between the (i) Total number of Contribution card enclosed
2 Rs. figures of total P.F. contributions remitted [Form 7] (PS)
3 Rs. during the currency period and the total (ii) Certified that Form 7 (PS) duly completed, of
4 Rs. Pension Fund Contributions shown under all the numbers listed on this statement or
5 Rs. col. 5 is solely due to the rounding of enclosed except those already sent during the
6 Rs. amount to the nearest rupee under the course of the currency period for the final
7 Rs. rules settlement of the concerned Members account
8 Rs. Remarks furnished against the names of the
9 Rs. respective numbers above.
10 Rs.

. (2) In case of actual variation in the wages contributions of any Member as required in lines shown in the previous statement the reason should be explained adequately in the ‘Remarks’ column. including those who had left service during the currency Total Rs. Note (1):-The names of all Members. 1995 11 Rs. Signature of the Employer Signature of the Employer [with office seal 12 Rs. the fact should be stated against the Members in the ‘Remarks’ column above this “Form 7” (PS) already sent in the month of ………20…. period should be included in the statement where the Form 7 (PS) in respect of such Members who had left service were already sent to the Regional Office for the purpose of final settlement of their Accounts.228 The Employees’ Pension Scheme.

.prior to that.…………………………with effect from…………………………………………… (Name of the Factory/Establishment) (Date of appointment) (2) Copy of the Scheme Certificate is enclosed. (e) I have/have never been a Member of any Provident Fund and/or Pension Fund. (c) I have/have not withdrawn the amount of my Provident Fund/Pension Fund. 3. (name and full Address of the establishment) with PF A/c……….. 1995 [PARAGRAPH 24] DECLARATION BY A PERSON TAKING UP EMPLOYMENT IN THE ESTABLISHMENT I..From……………….to…………and copy of the Scheme Certificate is enclosed. 4. 1995 in respect of my past service.Reasons for leaving service and date of leaving……………………………… 6. in any establishment.. ………………………………………. Pin 7..to……………. and left service on…………. (b) I am a Member of the Pension Fund from …………. in which the Member was last employed……………………………………. with PF A/c No…………………. Name and address of the factory/establishment …………………………. (3) Declaration and nomination in Form 2 is enclosed./Km……………………. 1. *Signature or left hand thumb impression of the employee.……S/o W/o D/o……………….do hereby solemnly declare that- (a) I was employed in M/s ……………………………………………..] . 1995 229 FORM 9 (for Exempted Establishments only) THE EMPLOYEES’ PENSION SCHEME. I was employed in …….. FORM 10C THE EMPLOYEES’ PENSION SCHEME.in (Name of Employee) (Designation) M/s………. (a) Father’s name…………………………………………………………………… (b) Husband’s name………………………………………………………………. The Employees’ Pension Scheme.. Full postal address (in Block Letters) Shri. Date……………….. Name of the Member (in block letters)………………………………………… 2. 1995 FORM TO BE USED BY A MEMBER OF THE EMPLOYEES’ PENSION SCHEME. ……………………(for office use only) ………………………………. 5. Encl: Copy of Scheme Certificate (To be filed by the Employer) (1) Shri…………………………………is appointed as…………………………. Mode of remittance [Put a () in the box against the one opted./Smt. (d) I have/have not drawn any benefits under the Employees’ Pension Scheme. Date……………….. S/o W/o D/o………………………………………………………………………. Code No………………………………Account No………………………………. Signature of the Employer or Manager or other Authorised Officer. 1995 FOR CLAIMING WITHDRAWAL BENEFIT ONLY Inward No. *Left hand thumb impression in the case of illiterate male Member and right hand thumb impression by illiterate female Member.

…………….dated …………vide…../Cheque……………. (Under Rs. No………………………………….)…………………………………………………………………………………… P. . 1 Revenue Stamp Signature or left hand thumb impression of the Member on the stamp Certified that the particulars of the Members given are correct and the Member has signed/thumb impressed before me. By whom the Pension is claimed? 2. Signature or left hand thumb impression of the employee.. ADVANCE STAMPED RECEIPT [To be furnished only in case of 7(b) overleaf] Received a sum of Rs. …………… Head clerk AC/RC FORM 10D (EPS) THE EMPLOYEES’ PENSION SCHEME.……….…………(for office use only) 1. ……………. 1995 APPLICATION FOR MONTHLY PENSION (Read Instruction before filling in this Form) Inward No.dated………….. (a) Member’s Name (in block letters) :………………………………………. …………….. 10 Debit Item No.(in words)……………………………… M. …………………………………………………………………………….(Rupees……………………only) from Regional Provident Fund Commissioner/Officer-in-charge of Sub-regional office ………………. Name and branch of the bank………………………………………….. Accounts Officer For use in cash section Paid by inclusive in cheque No. Date…………… Asst. Signature of the employer and office seal (For the use of Commissioner’s office) As per Computerised Certificate Control No.by deposit in my Savings Bank A/c. towards the settlement of my Pension Fund Account. Commission.M. Date……………….…………………………………………..…Cash Book (Bank) Account No.(in capital letters) Certified that the particulars are true to the best of my knowledge.……………..…………….230 The Employees’ Pension Scheme.O. (The space should be left blank which shall be filled in by the RPFC/officer- in-charge) Re. Passed for payment of Rs... 1995 (a) By postal money order at my cost to the address given against item No..the benefit is authorised as under: Account settled. Date…………………. …………………. Net amount to be paid by MO…………………………………………………………. 3.O.. Type of Pension claimed. 6 (b) By account payee cheque sent direct for credit to my SB A/c (Scheduled Bank/ PO) under intimation to me SB Account No..I.(in capital letters) Full address of the branch…. :………………………………………. (if any)……………………………………………………………….

6. Particulars of Family :……………………………………… Sl. Option for commutation of 1/3 of : Yes No Amount Quantum Pension (If option is for lesser commutation indicate the quantum) 10. Name and address of the establishment :……………………………………… in which the Member was last employed ………………………………………. 13. :…………………………………….Option for Return of Capital (Please : Yes No refer Serial Number 10 of Instructions) [Put a tick ()] If yes. Birth/Age with Member Guardian Relationship Name with Member 1 2 3 4 5 6 Note:-If any child is physically handicapped. indicate your choice of alternative  1 2 3 11. Name Date of Relationship Indicate against Minor No. Pin:……………………. 1995 231 (b) Sex :………………………………………. Details of Savings Bank Account Opened (1) Name of the Bank :……………………………………… (2) Name of the Branch :……………………………………… (3) Full Postal Address :……………………………………… . please indicate “Disabled” below the name. 5. :…………………………………….. Member’s Account No. 4. 9. Reason for leaving Service :……………………………………… 8. Account Number RO SRO Establishment Code No... Date of death of Member (if applicable) :……………………………………… 14. Address of communication :…………………………………….P. The Employees’ Pension Scheme. (d) Date of Birth/Age :……………………………………….. Date of leaving Services :……………………………………… 7..Mention your Nominee for Return of :……………………………………… Capital :……………………………………… Name :……………………………………… Relationship :……………………………………… Date of Birth :……………………………………… Address :……………………………………… 12. (c) Marital Status :………………………………………... E.F. (e) Father’s/ Husband’s name :……………………………………….

.F. Name of the Claimant(s) Savings Bank Account No. Religion :……………………………………… 8.(Only in the case of illiterate Claimant (Pensioner) Left Hand Finger Impression): Thumb Index Middle Ring Small . indicate. E. 1 2 3 14A. Scheme Certificate Authority who issued the Control No. Documents enclosed (Indicate as per the Instructions) (1) (6) (2) (7) (3) (8) (4) (9) (5) (10) TO BE SUBMITTED IN DUPLICATE IN RESPECT OF EACH PERSON ELIGIBLE FOR PENSION Descriptive roll of Pensioner and his/her Specimen Signature/Thumb impression :……………………………………… 1. No. If the claim is preferred by nominee. Name of the Member :……………………………………… 2. Sl. (2) Relationship with the deceased :…………………………………. If pension is being drawn under :PPO No. Height :……………………………………… 9..P. Nationality :……………………………………… 7. Father’s Husband’s Name :……………………………………… 5. Member 15. Account No :……………………………………… 3. 1995 issued by 17.S.232 The Employees’ Pension Scheme. Scheme Certificate 1 2 3 16. if any received & enclosed Not Received Not Applicable If received. Sex :……………………………………… 6. RO SRO E.Details of Scheme Certificate already Scheme Certificate in possession of the Member. 1995 Pin Code ………………… Sl. Name of the Pensioner :……………………………………… 4. Personal Marks of Identification : (1) ………………………………… : (2) ………………………………… 10. No.Specimen signature of Pensioner : (1) ………………………………… : (2) ………………………………… : (3) ………………………………… 11.P. indicate his/her (1) Name :…………………………………….

The Employees’ Pension Scheme.S. A. Date Date Date Date FOR USE IN PENSION PRE-AUDIT CELL The Input data verified with reference to the application and the documents enclosed and found correct. A. of days for days which no wages were earned 1 2 3 4 5 6 7 Encl: 1. A. AUTHORISED OFFICER OF THE ESTABLISHMENT Certified that: (i) the particulars of the Member are correct. 2.F. (FOR OFFICE USE ONLY) (PENSION SECTION/ACCOUNTS SECTION) Certified that the particulars in the application have been verified with the relevant concerned documents. the wages is not earned for all 12 months. :___________________________ Date of issue to the Bank :___________________________ .C.C. Clerk S.O. Form of descriptive roll and specimen signature. Master Ledger Card/Claim Inward Register Form 2(R) enclosed alongwith the documents furnished by the claimant.O.P. The Input Data Sheet is placed below for approval. P. (ii) the particulars of Wages and Pension Contribution for the period of 12 months preceding the date of leaving service are as under: (in case.P. may be generated through Computer. Signature of the applicant Left hand Thumb Impression TO BE FILLED IN BY THE EMPLOYER. Clerk S.P. indicate ‘Nil’ No.A. If due there is no such period.O. A. 1995. Entered in Form 9/Form 3(PS). The claimant is eligible for Pension.S. Signature of Employer/Authorised Official of the Establishment with Seal & Date.O.P. 1995 233 Signature ………………………………… Place: Name of attesting Authority…………. of Amount Year No. Date: Official Seal Certified that: (i) I am not drawing pension under Employees’ Pension Scheme.A. Documents as given in the Instructions.F. Date Date Date Date FOR USE IN PENSION DISBURSEMENT SECTION P. the block of 12 months will commence backwards from the last drawn) Year Month Wages Pension Details of period of non- Contribution contributory service. (ii) The particulars given in this application are true and correct.

A. Date Date Date Date FORM 10D (EPS) THE EMPLOYEES’ PENSION SCHEME.P. However. 1 Member Widow/Widower Major Orphan Guardian Nominee 2. If the present address is temporary one. he will get Rs. 600 commutes 1/3rd of it. Type of Pension Claim-Indicate any one of the following:- (a) On attaining 58 years whether in SUPERANNUATION service or not PENSION (b) Attained the age of 50 years but REDUCED PENSION below 58 years and left service (c) DISABLEMENT PENSION (d) WIDOWS & CHILDREN PENSION (e) ORPHAN PENSION (f) NOMINEE PENSION 3. The Member can give his option for Return of Capital. No.234 The Employees’ Pension Scheme. 7. given below relates to the corresponding No. This need not be filled by a Member who has attained 58 years and continued to be in service. (a) to (e). Office through Form 10. No. 10 of the application. . 1995 Intimation sent to the Claimant and Also to Accounts Branch on :____________________________ Clerk S. 10. then only the Member is entitled for Disablement Pension.000 as commuted value. On opting for commuted value of pension. The applicant may give his option for commutation in the application and this will be effective and paid only if the Member—pensioner continues to draw his pension as on 16-11-1998. 1. 6. In all other cases the actual reason for leaving service may be given. 8. By whom the pension is claimed? Indicate any one of the following under Sl.F. 9.S.C. He may choose any one of the following and indicate the number shown under alternative against Sl. a Member who continues in services beyond the age of 58 years may indicate “still in service”.O.F. Sl. as indicated by the establishment to the P. 4 & 5 Please furnish the particulars relating to the Member correctly. The commutation will be effective only from 16-11- 1998. Option once exercised is final. If the reason for leaving service was on account of total and permanent disablement. 20. The applicant is eligible to commute upto a maximum of 1/3rd of his pension so as to receive 100 times of the pension commuted. A. given in the application. A. Indicate the actual date of leaving Service. indicate “still in service”. 1995 APPLICATION FOR MONTHLY PENSION (To be submitted in two copies in case pension is to be drawn in other region) EXPLANATORY NOTE FOR THE APPLICATION Serial No. the original pension mentioned for Return of Capital will be the balance of pension after commutation. If a pensioner who is getting an original pension of Rs. No. 9 is applicable only to a Member of the Pension Scheme and not for his family. also indicate permanent address.

Record. On death or remarriage On his death 80% pension to of Widow/widower Widow/Widower. if he get pension for balance period. In the case of Guardian. On behalf of minor child. as on the date of application. 3. period of 20 years to Member. 90% of original On Member’s death 100 times the original monthly pension to nominee. all children should be furnished. age proof certificate obtained from the School or Registrar of Birth-death or E. In support of the age of children. 11. Applicable only in case the Member is not alive.I. The applicant may approach any branch of the said bank to open the account. 12. In his absence. A Member can nominate his/her spouse or sons or daughters. The Member is required to furnish the details of his/her nominee for receiving the Return of Capital. The Member. 90 times of original pension to nominee. 13. Necessary guidelines have been given to all branches of Bank to open a Savings Bank Account for the pensioners. nominee will pension to Member. 90% of original pension to Member. 1995 235 Alternative Quantum of Pension Return of Capital 1.The details of Bank. spouse and children (minor or major) should necessarily open Savings Bank Accounts in the same branch of the Bank. Savings Bank Account number should be given.S. otherwise to nominee. A married Member who is not survived by any Member or his family (spouse/sons/daughters) and a bachelor/spinster may nominate a person of his/her choice to receive the Return of Capital/Pension due. whichever is earlier. by the spouse/children. In case the claim is preferred by spouse. Pension is payable through any branch of the *PNB /SBI on the specified day of each month by credit to the Savings Bank Account of eligible pensioners. if any. Death Certificate should be enclosed.5% of original pension for a fixed At the end of 20 years. 87. is alive. or Municipal authorities should be enclosed. Hence. Whenever pension is opted from a place beyond the jurisdiction of the Religion in which the Member was last employed. he/she should give his/her Savings Bank Account Number and also separate Savings Bank Account Numbers. other than natural guardian. On his 100 times of original death before 20 years. 14. . Savings Bank Account opened in the name of minor and operated by the guardian of the minor and Account Number should be given. he should ascertain the name of the designated bank applicable in that Region and open a Savings Bank Account therein. a Guardianship Certificate should be enclosed. In support to the date of death. under Alternative 3 as per Serial number 10 above. The list of surviving family Members of the Member covering his spouse. Savings Bank Account should be opened only in the said Bank. The Employees’ Pension Scheme. The particulars of Guardian should be given in respect of each minor child. In respect of each child Savings Bank Account Numbers of children who are below the age of 25 years (as on date of death of the Member) should be given. 2. This should be completed by the Member.

236 The Employees’ Pension Scheme. by the Member Joint photo with spouse). who is permanently and totally disabled during the employment. 17 List of documents to be enclosed and specified under Column No. However. If the applicant is already receiving pension under Employees’ Pension Scheme. Office may apply giving his particulars against this column. 16. the details of past employment may be indicated in this column. the nominee as appointed by the Member through the Form 2 (revised) already sent to the P. the details should be furnished against the column. Office. the photograph should be sent for widow/widower and his/her two children (below 25 years) separately. EPF 19 20 13 31 2. (d) The application should be forwarded through the establishment in which the Member last served/died. The establishment should furnish the certificate and wage particulars duly attested by the authorised Officer. 17: (a) Descriptive role of pensioner and his/her specimen Signature/Thumb impression in duplicate. EDLI Seal 51F [Tick () the relevant box of the form(s) received] . indicating the person to whom the photograph relates and also the P. the details should be furnished against this column. there is no need to send photograph of the children. EPS Dated Office 10C 10D 3. 14A. written on the reverse and placed in a separate envelope. no Scheme Certificate was received or not applied for the same. intimation will be sent to the pensioner to contract the Bank. (e) Only if the establishment is closed. he/she should undergo a Medical Examination before the Medical Board as advised by the E. If claimed by widow. ACKNOWLEDGEMENT CARD Account No. In case the Member was working in different establishments and obtained Scheme Certificate.F. the disablement should occur while in employment.F. The photographs are to be attested by the employer or his authorised official. 1995 or claim Pension. If the pension is claimed by Member. 15. Account Number of the Member. _______________________ Sale of EPFO_________________________ Employees’ Provident Fund Organisation Regional/Sub-Regional Office Received the following claims: Registration Number____________________ 1. (b) 3 passport size photographs (if claimed. 1995 On sanction of Pension.F. (c) In the case of a Member. In case of death of the Member before attaining 58 years without leaving any eligible family Members to receive the pension.P. the application should be forwarded through the Magistrate/Gazetted Officer/Bank Manager/any other authorised officer as may be approved by the Commissioner. In case.

close the ployer ges trip- work. 20 ……………. No 10 DLI NIL NIL A/c No. licate ers tted co- pies of chall an) EPF A/c. 1995 [PARA 20 (4)] Name and address of the [To be filled in by the EPFO] Establishment M/s. date and your P. share due char. 1995 237 Back side of the post card In case intimation is not received POST CARD within a month. Account Number... 20……. ………………. 21 . Group Code…………………… Statement of contributions for the month of… Statutory rate of contribution……………. F. No.to 31st March.. ………………………………………… Establishment status………. The Employees’ Pension Scheme. 1952 EMPLOYEES PENSION SCHEME. Parti Wages on Amount of Amount of Amount Amou Date cular’ which contribution contribution of nt of of s contributio remitted administ admin remit ns are Reco Payable Worker’ Employ rative istrati tance payable vered by the s share er’s charges ve (en- from em. NIL NIL NIL NIL sion Fun d A/c. PIN FORM 12A (REVISED) (for unexempted establishments only) THE EMPLOYEES’ PROVIDENT FUNDS AND MISCELLANEOUS PROVISIONS ACT. remi. Code No. you may write to the Postage Regional PF Commissioner/Office-In Pre-paid charge of the concerned EPF Office quoting your Registration Number. ……………………………. 01 Pen. Currency Period from 1st April.

(b) Rest………………… (c) Total………………. of new subscribers (vide Form 5) No. Details of subscribers EPF Pension Fund EDLI No.. of Employees…………………… (a) Contract……………. 1995 TOTAL No.238 The Employees’ Pension Scheme.. of subscribers as per last month No.. of subscribers left service (vide Form 10) (Net) Total Number of subscribers Signature of the employer and official seal . Name and address of the bank in which the amount is Remitted……………………………………….

1997.R. direct the English translation of pleadings and documents to be filed. namely: 1. 1952 (19 of 1952). 2[(dd) “Fund” means Provident Fund. 2. 1961 (25 of 1961). 2043. 3. if they so desire: Provided further that- (a) the Tribunal may. (2) They shall come into force from the date of their publication in the Official Gazette. Sec. Definitions:-In these rules. (b) the Tribunal hearing the matter.Rule 3 The Employees’ Provident Funds Appellate Tribunal 239 (Procedure) Rules. unless the context otherwise requires. 2 Ins. (c) “appellant” means a person or the establishment making an appeal to the Tribunal under section 7-I. (d) “Form” means a Form specified in Appendix. 1952 (19 of 1952). 1 Vide G. (i) “Tribunal” means the Employees’ Provident Funds Appellate Tribunal established under sub-section (1) of section 7D of the Act.2000). 19. (j) the words and expressions used and not defined in these rules but defined in the Act shall have the same meanings respectively assigned to them in the Act.f. 1997 THE EMPLOYEES’ PROVIDENT FUNDS APPELLATE TRIBUNAL (PROCEDURE) RULES. 268. published in Gazette of India. rules.2.- (a) “Act” means the Employees’ Provident Funds and Miscellaneous Provisions Act. 1997. vide S. 498 dated 7.2000 (w. Language of the Tribunal:-The language of the Tribunal shall be English: Provided that the parties proceeding before the Tribunal may file documents drawn up in Hindi. in its discretion permit the use of Hindi in the proceedings but the final order shall be in English. 3 (i) p.O. II. dated 21st June.2. (b) “agent” means a person duly authorised by a party to present an appeal or a written reply on its behalf before the Tribunal. Extra. (f) “legal representative” means a person who in law represents the estate of the deceased. Pension Fund and Insurance Fund established under the Act. may in its discretion. Short title and commencement:-(1) These rules may be called the Employees’ Provident Funds Appellate Tribunal (Procedure) Rules.S. dated 2nd June. (h) “Registry” means the Registry of the Tribunal. the Central Government hereby makes the following. Pt. (g) “Registrar” means the Registrar appointed for the Tribunal and includes any officer to whom the powers and functions of the Registrar may be delegated under these rules.e. 19971 Rule In exercise of the powers conferred by sub-section (1) of section 21 of the Employees’ Provident Funds and Miscellaneous Provisions Act.] (e) “legal practitioner” shall have the same meaning as is assigned to it in the Advocates Act. .1997.

(4) If the appellant fails to rectify the defect within the time allowed under sub-rule (3). 6.2. on scrutiny.] (2) Any person aggrieved by a notification issued by the Central Government or an order passed by the Central Government or any other authority under the Act. is found to be defective and the defect noticed is formal in nature. 5. shall endorse on every appeal the date on which it is presented or deemed to have been presented under that rule and shall sign the endorsement. Fee. by S. the Registrar may allow the party to rectify the same in his presence and if the said defect is not formal in nature. (2) The appeal under sub-rule (1) shall be presented in triplicate in a paper- book form along with one unused file size envelope bearing full address of the respondent.2. Procedure for filing appeals:-(1) An appeal to the Tribunal shall be presented in Form 1 by the appellant in person or by an agent or by a duly authorised legal practitioner to the Registry or any other officer authorised in writing by the Registrar to receive the same or be sent by registered post with acknowledgement duly addressed to the Registrar of the Tribunal. the Registrar may permit the appellant to file the extra copies of the appeal at the time of issue of notice to the respondents. ordinarily resides: 7. (2) If. or (ii) the cause of action has arisen.2000 (w. or (iii) the respondent or any of the respondents against whom relief is sought. the Registrar may by order and for reasons to be recorded in writing. may within 60 days from the date of issue of the notification/order prefer an appeal to the Tribunal. .2000). Place of filing appeals:-The appeal shall ordinarily be filed by the appellant with the Registrar of the Tribunal within whose jurisdiction:- (i) the appellant is residing for the time being. 1 Subs.f 19. 1997 4. 498 dated 7.e. decline to register the appeal and inform the appellant accordingly. deposit of amount due on filing appeal:- 1[(1) Every appeal filed with the Registrar shall be accompanied by a fee of Rupees Five hundred to be remitted in the form of Crossed Demand Draft on a nationalised bank in favour of the Registrar of the Tribunal and payable at the main branch of that Bank at the station where the seat of the said Tribunal situate. (3) Where the number of respondents is more than one. Presentation and scrutiny of appeal:-(1) The Registrar or the officer authorised by him under rule 4. the Registrar may allow the appellant such time to rectify the defect as he may deem fit. time for filing appeal. (4) The appellant may attach to and present with his appeal a receipt slip in Form II which shall be signed by the Registrar or the officer receiving the appeal on behalf of the Registrar in acknowledgement of the receipt of the appeal. the appeal is found to be in order it shall be duly registered and given a serial number. (3) If the appeal.240 The Employees’ Provident Funds Appellate Tribunal Rule 4 (Procedure) Rules.O. as many extra copies of the appeal in paper book form as there are respondents together with unused file size envelopes bearing full address of each respondent shall be furnished by the appellant: Provided that where the number of respondents is more than five. on scrutiny.

Such grounds shall be numbered consecutively.2. together with an affidavit of service. waive or reduce the amount to be deposited under section 7-O.f. (3) Where an appeal is filed by an agent. 11. 10. Every appeal. A3 and so on. direct the 1 Ins. 1997 Provided that the Tribunal may. 9. (iii) by registered post with acknowledgement due. 19.e. in its discretion.Rule 11 The Employees’ Provident Funds Appellate Tribunal 241 (Procedure) Rules. Content of the appeal:-(1) Every appeal filed under rule 4 shall set forth concisely under distinct heads the grounds for such appeal. Provided further that no appeal by the employer shall be entertained by a Tribunal unless he has 1[deposited with the Tribunal a Demand Draft payable in the Fund and bearing] 75 per cent of the amount due from him as determined under section 7A.2000). (3) Notwithstanding anything contained in sub-rule (1) the Tribunal may. document authorising him to act as such agent shall also be appended to the appeal: Provided that where an appeal is filed by a legal practitioner. (ii) copies of the documents relied upon by the appellant and referred to in the appeal. Documents to accompany the appeal:-(1) Every appeal shall be accompanied by a paper-book containing:-- (i) an attested true copy of the order against which the appeal is filed. . A2. including any miscellaneous appeal shall be typed in double space on one side on thick paper of good quality. (iii) an index of the documents. Service of notices and processes issued by the Tribunal:-(1) Notices or processes to be issued by the Tribunal may be served by any of the following modes directed by the Tribunal:- (i) service by the party itself. (4) Notwithstanding anything done under sub-rule (1) the Tribunal may. Plural remedies:-An appeal shall be based upon a single cause of action and may seek one or more reliefs provided that they are consequential to one another. it shall be accompanied by a duly executed “Vakalatnama”.2000 (w. 498 dated 7. Provided also that the Tribunal may for reasons to be recorded in writing. by S. (2) The documents referred to in sub-rule (1) may be attested by a legal practitioner or by a gazetted officer and each document shall be marked serially the Annexures A1. the acknowledgement. (2) Where notice issued by the Tribunal is served by the party himself by “hand delivery” (Dasti). he shall file with the Registry of the Tribunal. having regard to the nature and urgency of the case. as it appears to the Tribunal just and convenient. taking into account the number of respondents and their places of residence or work and other circumstances. 8.2.O. (ii) by hand delivery (Dasti) through process server. direct that notice of the appeal shall be served upon the respondents in any other manner including any manner of substituted service. if it is satisfied that the appellant was prevented by sufficient cause from preferring the appeal within the prescribed period. extend the said period by a further period of 60 days.

it may. (8) Notwithstanding anything contained in sub-rules (1) to (4). 13. It shall be signed and verified as a written statement by the respondent or any other person duly authorised by him in writing in the same manner as provided for in Order VI. if the Tribunal is satisfied that it is not reasonably practicable to serve notice of appeal upon all the respondents. (5) Every notice issued by the Tribunal shall. 14. (7) The fee for the service or execution of processes under sub-rule (3) shall be remitted in the manner prescribed in rule 7 within one week of the date of the order determining the fee or within such extended time as the Registrar may permit. shall file in triplicate the reply to the appeal and the documents relied upon in paper-book form with the Registry within one month of the service of notice of the appeal on him. Rule 15 of the Code of Civil Procedure. . Calendar of cases:-(1) The Tribunal shall draw up a calendar for the hearing of cases and. as far as possible. R2. as may be determined by the Tribunal. the respondent shall specifically admit. Date and place of hearing to be notified:-The Tribunal shall notify to the parties the date and the place of hearing of the appeal in such manner as the Presiding Officer may by general or special order direct. (6) Every appellant shall pay a fee for the service or execution of processes in such manner as the Tribunal may direct under sub-rule (3) such a sum. hear and decide the cases according to the calendar. 1997 service of the notice on the Standing Counsel appointed as such by the Central Government or any State Government or any other authority under the Act. and file proof of such service in the Registry. be accompanied by a copy of the appeal along with a copy of the paper-book. 1908 (5 of 1908). deny or explain the facts stated by the appellant in his appeal and may also state such additional facts as may be found necessary for the just decision of the case. R3 and so on. direct that the appeal shall be heard notwithstanding that some of the respondents have not been served with notice of the application: provided that no appeal shall be heard unless- (i) notice of the appeal has been served on the Central Government or the State Government or the Central Board or if such Government or the Board is a respondent. unless otherwise ordered. (5) The Tribunal may allow filing of the reply after the expiry of the prescribed period. 12. not exceeding the actual charges incurred in effecting the service. (4) The respondent shall also serve a copy of the reply along with documents.242 The Employees’ Provident Funds Appellate Tribunal Rule 12 (Procedure) Rules. for reasons to be recorded in writing. (2) In the reply field under sub-rule (1). if any. Filing of reply and other document by the respondents:-(1) Each respondent intending to contest the appeal. (ii) notice of the appeal has been served on the authority which passed the order against which the appeal has been filed’ and (iii) the Tribunal is satisfied that the interests of the respondents on whom notice of the appeal has not been served are adequately and sufficiently represented by the respondents on whom notice of the appeal has been served. as mentioned in sub-rule (1) on the appellant or his legal practitioner. (3) The documents referred to in sub-rule (2) shall also be filed along with the reply and the same shall be marked as R1.

within six months from the date of its registration. where the case was disposed of on merits the decision shall not be re-opened except by way of review. . (2) Where an appeal has been dismissed for default and the appellant files an appeal within thirty days from the date of dismissal and satisfied the Tribunal that there was sufficient cause for his non-appearance when the appeal was called for hearing. the Tribunal may. the Tribunal shall not set aside ex parte order of an appeal merely on the ground that it was not served upon a respondent or respondents. (2) Where no application is received from the legal representatives within the period specified in sub-rule (1). Order to be signed and dated:-(i) Every order of the Tribunal shall be in writing and shall be signed by the Presiding Officer who pronounced the order. Adjournment of hearing:-The Tribunal may if sufficient cause is shown at any stage of proceedings grant time to the parties or any of them. the Tribunal may make an order setting aside the ex parte hearing as against him or them upon such terms as it thinks fit. Provided further that in cases covered by sub-rule (8) of rule 11. Ex parte hearing and disposal of appeal:-(1) Where on the date fixed for hearing the appeal or on any other date to which such hearing may be adjourned. in its discretion either dismiss the appeal for default or hear and decide it on the merit. 15. such respondent or respondents may apply to the Tribunal for an order to set it aside and if such respondent or respondents satisfy the Tribunal that the notice was not duly served or that he or they were prevented by any sufficient cause from appearing when the appeal was called for hearing. 1997 (2) Every appeal shall be heard and decided. it may be set aside as against all or any of the other respondents also. the Tribunal shall make an order setting aside the order dismissing the appeal and restore the same. (2) Where an appeal has been heard ex parte against a respondent or respondents. the proceedings against the deceased party shall abate. the legal representatives of the deceased party may apply within thirty days of the date of such death for being brought on record as necessary parties. Provided that on good and sufficient reasons the Tribunal. (3) The Tribunal shall have the power to decline an adjournment and also to limit the time for oral arguments. 19. and shall appoint a day for proceeding with the appeal: Provided that where the ex parte order on the appeal is of such nature that it cannot be set aside as against one respondent only. and adjourn the hearing of the appeal. Substitution of legal representatives:-(1) In case of death of a party during the pendency of the proceedings before the Tribunal. however. 18. the appellant does not appear when the appeal is called for hearing. the Tribunal may. Action on appeal for appellant’s default:-(1) Where on the date fixed for hearing of the appeal or on any other date to which such hearing may be adjourned. 17. may set aside the order of abatement and substitute the legal representatives.Rule 19 The Employees’ Provident Funds Appellate Tribunal 243 (Procedure) Rules. on an application. as far as possible. the appellant appears and the respondent does not appear when the appeal is called for hearing. 16. Provided. in its discretion adjourn the hearing or hear and decide the appeal ex parte.

and to place the matter before the Tribunal for appropriate orders after the expiry of the aforesaid period. the Registrar shall have the following powers and duties subject to any general or special order of the Presiding Officer. (iv) subject to the direction of the Tribunal. 1997 (ii) The order shall be pronounced in open Court 20. (2) The official seal shall be kept in the custody of the Registrar. 22. (3) Subject to any general or special direction by the Presiding Officer. (vii) to grant leave to inspect the records of the Tribunal. (ii) to decide all questions arising out of the scrutiny of the appeals before they are registered. to fix the date of first hearing of the appeals or other proceedings and issue notices thereof.00 P.M.M. if any. the seal of the Tribunal shall not be affixed to any order. 24. 23.30 A.30 A. Powers and functions of the Registrar:-(1) The Registrar shall have the custody of the records of the Tribunal and shall exercise such other functions as are assigned to him under these rules or by the Presiding Officer by separate order.30 P.30 P. (vi) to order grant of copies of documents to parties to the proceedings. Working hours of the Tribunal:-Except on Saturdays Sundays and other public holidays. (iii) to require any appeal presented to the Tribunal to be amended in accordance with the Act and the rules. to 1. summons or other process save under the authority in writing of the Registrar. 21.Orders and directions in certain cases:-The Tribunal may make such orders or give such directions as may be necessary or expedient to give effect to its orders or to prevent abuse of its process or to secure the ends of justice. subject to any general or special order made by the Presiding Officer. (4) The seal of the Tribunal shall not be affixed to any certified copy issued by the Tribunal save under the authority in writing of the Registrar. namely:- (i) to receive all appeals and other documents. the office of the Tribunal shall. to 5. and 6.00 P.M. Additional powers and duties of Registrar:-In addition to the powers conferred elsewhere in other rules. (v) to direct any formal amendment of records. . Communication of orders to parties:-(1) Every final order passed on any appeal shall be communicated to the appellant and to the respondent concerned either by hand delivery or by registered post free of cost. subject to any order made by the Presiding Officer remain open from 9.M.M. 25. and 2. Sitting hours of the Tribunal:-The sitting hours of the Tribunal shall ordinarily be from 10.M.244 The Employees’ Provident Funds Appellate Tribunal Rule 20 (Procedure) Rules. (viii) to dispose of all matters relating to the service of notices or other processes for the issue of fresh notices and for extending the time for filing such appeals and to grant time not exceeding 15 days for filing a reply or rejoinder. (2) If the appellant or the respondent to any proceeding requires a copy of any document or proceeding the same shall be supplied to him on such terms and conditions on payment of such fees as may be fixed by the Presiding Officer by general or special order.

29.Forms The Employees’ Provident Funds Appellate Tribunal 245 (Procedure) Rules.2. Description of documents relied Page No. For use in Tribunal Office Date of Filing or Date of Receipt by post. except where the substitution would involve setting aside on order of abatement. Signature for Registrar 1 Added by S. 1997 (ix) to requisition records from the custody of any court or other authority.2000 dated 19. Seal and emblem:-The official seal and emblem of the Tribunal shall be in a round shape bearing the name of the Tribunal in capital letters with Ashoka Pillar in the centre.2000. 4. 3. Employees’ Provident Fund 1[and the fee or any other money received by the Tribunal shall form a part of the Administrative Fund of the Central Board].2. Registration No. 26. in a closed collared coat and trousers or in lounge suit.O. as the case may be. and if there is not such dress- (i) if a male. Expenses of the Tribunals:-The entire administrative expenses of the Tribunals shall be borne by the Central Board of Trustees. 2. (xi) to receive and dispose of appeals for substitution. in a saree or any other customary dress of a sober colour. a Presiding Officer shall appear before the Tribunal in his professional dress. if any. Forms APPENDIX FORM I (SEE RULE 4) APPEAL UNDER SECTION 7-I OF THE EMPLOYEES’ PROVIDENT FUNDS AND MISCELLANEOUS PROVISIONS ACT. (x) to receive appeals within thirty days from the date of the death for substitution of legal representatives of the deceased parties during the pendency of the appeals. Dress of the parties:-A legal practitioner or. 498 dated 7. 1952 Title of the Case: APPEAL INDEX Serial No. 1. 27. 28. Signature of the applicant. (ii) if a female. . Dress of the Presiding Officer and staff of the Tribunal:-The dress for the Presiding Officer of the Tribunal and Members of the staff of the Tribunal shall be such as the Presiding Officer may specify. (xii) to receive and dispose of application by parties for return of documents.

—The appellant further declares that the appeal is within the limitation prescribed in section 7-I of the Employees’ Provident Funds and Miscellaneous Provisions Act.—The appellant further declares that he had not previously filed any appeal.—The appellant declares that he has availed of all the remedies available to him under the Act.—The appellant declares that the subject- matter of the order against which he wants redressal is within the jurisdiction of the Tribunal. with reference to Annexure (ii) Date : (iii) Passed by (iv) Subject in brief : 4. 5. Relief(s) sought. writ petition or suit. DETAILS OF APPEAL: 1. the appellant seeks issue of the following interim order:- (Give here nature of the interim order prayed for with reasons).] 10. Particulars of the respondent : (i) Name of the respondent : (ii) Office address : (iii) Address for service of notices : 3.. 7. the stage at which it is pending and if decided. D. 9.…………………………………………………………. Limitation. the gist of the decision should be given with reference to the Annexure. The appeal is against the following order/notification:- (i) Order/Notification No.. In case the appellant had previously filed any appeal. B. Matters not previously filed or pending with any other Court. prayed for.—Pending final decision on the appeal. Particulars of the appellant : (i) Name of the appellant : (ii) Office address : (iii) Address for service of notices : 2.—The facts of the case are given below: (Give here a concise statement of facts in a chronological order. writ petition or suit regarding the matter in respect of which this appeal has been made before any Court of law or any other authority or any other Bench of the Tribunal and nor any such appeal. each paragraph containing as nearly as possible a separate issue fact or otherwise).) 8.……………RESPONDENT C.—In view of the facts mentioned in para 6 above the appellant prays for the following relief(s):- [Specify below the relief(s) sought explaining the ground for relief(s) and the legal provisions (in any) relied upon. (Give here chronologically the details of representations made and the outcome of such representation with reference to the Annexure numbers. Jurisdiction of the Tribunal. 1997 IN THE EMPLOYEES’ PROVIDENT FUNDS APPELLATE TRIBUNAL BETWEEN A. Facts of the case.. Details of the remedies exhausted. writ petition or suit is pending before any of them.246 The Employees’ Provident Funds Appellate Tribunal Forms (Procedure) Rules. ……………. . Particulars of the order/notification against which appeal is made. 1952. if any.APPELLANT VERSUS …………………………………………………………. Interim order. 6.

The Registrar FORM II (SEE RULE 4(4) RECEIPT SLIP Receipt of the appeal filed in the Employees’ Provident Funds Appellate Tribunal by Shri/Kum.. S-35013/4/96-SS.of……………….………………………………………………….16 per cent.e. 2. List of enclosures: 1. W/o…………………Age…………working as……………. 12. Place………. he shall attach a self-addressed post card/inland Letter. Number of Indian Postal Order(s) 2.II..) CLARIFICATION PERTAINING TO CONTRIBUTIONS AFTER REVISION IN WAGE CEILING After revision in wage ceiling from Rs. Signature of the appellant To. 6500 per month towards Employees’ Pension Scheme. Date of issue of Postal Order(s) 4. Date………. For Registrar Seal………. Demand Draft No. . the government will continue to contribute 1. EPF Appellate Tribunal (File No.is hereby acknowledged.believed to be true on legal advice and that I have not suppressed any material fact. 2. In the event of appeal being sent by registered post. 1. VERIFICATION I.…(Name of the appellant) S/o. at which intimation regarding the date of hearing could be sent to him.... 3./Smt…………………………………………………………working in/for……………….—It may be stated whether the appellant desires to have oral hearing at the admission stage and if so.resident of ………………. or 1.residing at……………………. upto the actual wage of maximum @ Rs. Name of the issuing Post Office 3.2001. 4. The employer’s share in the Pension Scheme will be Rs. Post Office at which payable 13. 5.do hereby verify that the contents of paras…………………to ………………are true to my personal knowledge and para………………. Date………. Particulars of bank draft/postal order in respect of the appeal fee: 1. D/o. 6500 per month. 541 w.in the office of ……………. 1997 11.to……………….6. Name of the bank on which drawn.f.Forms The Employees’ Provident Funds Appellate Tribunal 247 (Procedure) Rules. 5000 to Rs. 6.

1997 Under Employees’ Deposit-linked Insurance Scheme the contribution @ 0.01 per cent. 6500.005 per cent. Notes: (1) The above clarification is given by taking wages upto maximum of Rs. 1020 Rs. 8500 Rs. dearness allowance and retaining basic wages. is required to be paid upto a maximum limit @ Rs. FORMULAE FOR CALCULATING THE CONTRIBUTION OF EMPLOYEES AND EMPLOYERS TO THE EMPLOYEES’ PROVIDENT FUND Section 6 of The Employees’ Provident Funds and Miscellaneous Provisions Act.000 per month. 1200 ---------------------- . 10. 200 Rs. 5000 Rs. 1000 Rs. drawing wages more than Rs. his share towards provident fund contribution will be Rs.1200 e. 850 Rs. 1952. 300 Rs. 2000 Rs. 6500 can also become Member of the Fund and the Schemes on joint request and if for instance. The employer also will pay administrative charges @ 0. on maximum limit of Rs.000 Rs. 5000 Rs. 360 Rs. 659 and Rs. 6500. 2000 Rs.e. 12% and employer’s share towards provident fund contribution will be Rs. 6500 towards wage (basic+ DA). 541 towards Employees’ Pension Fund.248 The Employees’ Provident Funds Appellate Tribunal Forms (Procedure) Rules.01 on a maximum limit of Rs. 10. 600 Rs. such an employee is getting Rs. out of the total wages paid. sets out the formulae for calculating the contribution of employees and employers to the Fund. 240 Rs. 3000 Rs. dearness allowance allowance of the employee and retaining allowance of the employee Example: Example: Pay Scale EPF Contribution Pay Scale EPF Contribution Rs. 3000 Rs. At the rate of 10% At the rate of 12% Contribution is 10% of the basic Contribution is 12% of the wages. 500 Rs. (2) Since an excluded employee i. 6500 whereas an exempted establishment will pay inspection charges @ 0.50 per cent. 8500 Rs.g. 12000 Rs. The employer will pay administrative charges @ 0.