I7180430/2023 Annexure -A for contribution to Provident Fund on salary above the statutory wage ceiling. ate is bei Jed to the employees complying with the requirement This certificate 6 ticular No. Pension/2022/56259/16541 dated 20.02.2023 for online mandate vice joint Option Forms at the link provided in EPFO website. As per clause 6 ‘uaF this circular, employees are required to submit the proof of remittance of (ployer’s share in Provident Fund on higher wages exceeding the. prevalent wage ECiling’of 5,000 / 6,500 and proof of joint option under Para 26 (6) of EPF Scheme duly verified by the employer. rporation of India(FCl), is a Central Public Sector Undertaking (CPSU) under the coed caiptive control of the Ministry of Consumer Affairs, Food and Public Distribution, GOI, FCI has set up a centralized Provident Fund Trust (Contributory Provident Fund Trust) at New Delhi. to extend the benefit of Provident Funds to its employee. The Trust is managed by the Board of Trustees, consisting of representatives of Employer's and .d with Employee Provident Fund Organization Employee's. FCI CPF Trust is registere e (EPFO} 25 an exempted establishment under the jurisdiction of Regional Provident Fund Commissioner (RPFC). Ministry of Labour and Employment, GOI vide Order No S-35015/75/2014-SS.lI dated 11th May, 2015 had granted exemption to Food Corporation of India under paragraph 27A of the said scheme, As per the condition mentioned in the said order, the establishment isexempted from_the operation of all the provisions of Employees’ Provident Funds Scheme, 1952 with effect from 30-11-1969 ‘As per condition laid down in the said exemption order, FCI comply the direction, in ‘accordance to point no. 2 of said order and as per FCI Trust regulation, 1967 point no. 15, (Rates of subscription and Contribution), accordingly member's contribution to the Provident Fund is payable @ 12 % of the member actual Salary/wages drawn and tie Employer (FCI) also makes matching contribution @ 12 % of member actual Salary/wages. However, contribution to Employees Pension Scheme, 1995 was remitted to the EPFO @ 8.33 % of the salary limited to the statutory wage ceiling as prescribed from time to time. The conditions have been prescribed under para 3 of the said order. As per para 3(vi), FCI is bearing all the expenses of the administration of the Provident Fund and no administrative charges are paid by FCI to EPFO, there is no question of submitting the undertaking as envisaged under Para 26(6). This leads to the inference that the provisions of para 26(6) are not attracted in the case of FCI as the aforesaid necessary precondition laid down therein cannot be fulfilled by FCI being not applicable to the Corporation on account of aforesaid exemption order. In terms of para 3(xxvi) -The employer 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 subsection (3) of Section 17 of the Act, Accordingly FCI pays : inspection charges to EPFO @ 0.18% of actual salary and not restricted to the celling "amount as prescribed by EPFO from time to time. Thus, it is very much within the "knowledge of EPFO that employer and employee contribution to provident fund in FCI is ‘on actual salary. This has also been verified by the EPFO officials during annual ‘audit and special audit as and when ordered by EPFO. / re fulfilling the requirement of para 5(i) of the EPFO Circular B fo: poDasesSenioen dated 20.02.2023 i.e, contribution to Provident fund on . salary exceeding Eee rns, wage ceiling and are eligible to exercise joint option under erstwhile 1 (3) & existing para 11 (4) in line with the EPFO Circular No: Pension/2022/58259 /16541 dated 20.02.2023 issued in compliance of the Hon'ble