Employees' Provident Funds and Miscellaneous
Provisions Act, 1952 1-85
Short title, extent and application 3
Definitions 7
Establishment to include all departments and branches 12
Power to apply Act to an establishment which has a common
provident fund with another establishment 13
Power to add to Schedule I 13
Employees' Provident Fund Schemes 13
Central Board 14
Executive Committee 15
State Board 16
Board of Trustees to be body corporate 16
Appointment of officers 16
Acts and proceedings of the Central Board or its
Executive Committee or the State Board not to be
invalidated on certain grounds 17
Delegation 18
Contributions and matters which
may be provided for in Schemes 18
Employees' Pension Scheme 24
Employees' Deposit-linked Insurance Scheme 25
Laying of schemes before Parliament 26
Modification of Scheme 26
Determination of moneys due from employers 27
Review of orders passed under Section 7-A 28
Determination of escaped amount 29
Employees' Provident Funds Appellate Tribunal 29
Term of office 30
Resignation 30
Salary and allowances and other terms and conditions
of service of Presiding Officer 30
Staff of Tribunal 30
Appeals to Tribunal 31
Procedure of Tribunals 31
Right of appellant to take assistance of legal practitioner
and of Government, etc., to appoint presenting officers 31
Orders of Tribunal 31
Filling up of vacancies 31
Finality of orders constituting a Tribunal 32
Deposit of amount due, on filing appeal 32
Transfer of certain applications to Tribunals 32
Interest payable by the employer 32
Mode of recovery of moneys due from employers 32
Recovery of moneys by employers and contractors 33
Issue of certificate to the Recovery Officer 34
Recovery Officer to whom certificate is to be forwarded 34
Validity of certificate and amendment thereof 35
Stay of proceedings under certificate and
amendment or withdrawal thereof 35
Other modes of recovery 35
Application of certain provisions of Income Tax Act 37
Fund to be recognised under Act 11 of 1922 37
Protection against attachment 37
Priority of payment of contributions over other debts 38
Employer not to reduce wages, etc 39
Inspectors 39
Penalties 41
Offences by companies 43
Enhanced punishment in certain
cases after previous conviction 44
Certain offences to be cognizable 44
Cognizance and trial of offences 44
Power to recover damages 45
Power of Court to make orders 48
Special provisions relating to existing provident funds 49
Act not to apply to certain establishments 49
Authorising certain employers to
maintain provident fund accounts 54
Power to exempt 55
Transfer of accounts 70
Act to have effect notwithstanding anything
contained in Act 31 of 1956 71
Liability in case of transfer of establishment 71
Protection of action taken in good faith 71
Presiding Officer and other officers to be public servants 71
Delegation of powers 71
Power of Central Government to give directions 72
Power to make rules 72
Power to remove difficulties 72
SCHEDULE I 73
SCHEDULE II 77
SCHEDULE III 78
SCHEDULE IV 79
APPENDIX 80
Employees' Provident Funds Scheme, 1952 86-189
CHAPTER I : PRELIMINARY
Short title and application 89
Definitions 100
CHAPTER II : BOARD OF TRUSTEES, EXECUTIVE COMMITTEE AND REGIONAL COMMITTEES
Election of certain members of the Executive Committee 102
Regional Committee 102
Terms of office 103
Resignation 104
Cessation and restoration of trusteeship 104
Disqualifications for trusteeship or
membership of Regional Committee 104
Removal from trusteeship or membership of a Regional Committee 105
Absence from India 105
Meetings 105
Notice of meeting and list of business 106
Chairman to preside at meetings 106
Quorum 106
Nomination of a substitute during the absence of
a Trustee/Member of the Central Board/Regional Committee 107
Disposal of business 107
Minutes of meetings 108
Acts of a Regional Committee not invalid by reason
merely of any vacancy in, or defect in the constitution, etc. 108
Fees and allowances 108
CHAPTER III : APPOINTMENT AND POWERS OF COMMISSIONER AND OTHER STAFF OF BOARD OF TRUSTEES
Central Provident Fund Commissioner
and Financial Adviser and Chief Accounts Officer 110
[Omitted] 110
Opening of regional and other offices 110
Secretary of the Central Board or a Regional Committee 110
Appointment of officers and employees of the Central Board 111
Information of appointments to the Central Board 111
Administrative and financial powers of a Commissioner 111
Delegation of power by the Central Board 111
Powers of the Central Government until the
Central Board is constituted 112
CHAPTER IV : MEMBERSHIP OF THE FUND
Classes of employees entitled and required
to join the Fund 112
Retention of membership 113
Resolution of doubts 114
Exemption of an employee 114
Exemption of a class of employees 115
Terms and conditions of exemption 115
Transfer of accumulations from existing Provident Funds 115
CHAPTER V : CONTRIBUTIONS
Contributions 117
Payment of contribution 118
Employer's share not to be deducted from the members 118
Recovery of a member's share or contribution 119
Recovery of damages for default in payment of any contribution 119
Terms and conditions for reduction or waiver of damages 120
CHAPTER VI : DECLARATION, CONTRIBUTION CARDS AND RETURNS
Declaration by persons already employed at the
time of the institution of the Fund 120
Declaration by persons taking up employment
after the Fund has been established 120
Preparation of contribution cards 120
Duties of employers 121
Employer to furnish particulars of ownership 121
Duties of contractors 122
Allotment of Account Numbers 122
Mode of payment of contributions 122
Fixation of administration charges 123
Contributions to be entitled in the contribution card 124
Supply of Passbooks to the members 124
Currency of contribution cards 124
Renewal of contribution cards 124
Submission of contribution cards to the Commissioner 124
Custody of contribution cards 125
Inspection of cards by members 125
Production of cards and records for inspection
by the Commissioner or Inspector 125
Supply of cards and forms to employers 125
Current Account 125
CHAPTER VII : ADMINISTRATION OF THE FUND, ACCOUNTS AND AUDIT
Administration Accounts 125
Provident Fund Account 125
Interest Suspense Account 125
Investment of moneys belonging to Employees' Provident Fund 126
Disposal of the Fund 127
Expenses of administration 127
Form and manner of maintenance of accounts 127
Audit 127
Inter-State transfer of members 127
Budget 128
Member's Accounts 128
Interest 129
CHAPTER VIII : NOMINATIONS, PAYMENTS AND
WITHDRAWALS FROM THE FUND
Nomination 130
Financing of Members' Life Insurance Policies 130
Conversion of policy into a paid-up
one and payment of late fee, etc. 131
Assignment of Policies to the Fund 131
Bonus on policy to be adjusted against
payments made from the Fund 132
Reassignment of policies 132
Recovery of amounts paid towards Insurance Policies 132
[Omitted] 132
Withdrawal from the fund for the purchase of
a dwelling house/flat or for the construction
of a dwelling house including the acquisition
of a suitable site for the purpose 132
Withdrawal from the Fund for repayment
of loans in special cases 137
[Deleted] 138
[Omitted] 138
Computation of period of membership 138
[Deleted] 138
[Deleted] 138
[Deleted] 138
Grant of advance in special cases 138
[Omitted] 139
Advance from the Fund for illness in certain cases 139
Advance from the Fund for marriages or post-matriculation
education of children 140
Grant of advances in abnormal conditions 141
Grant of advance to members affected by cut
in the supply of electricity 141
Grant of advance to members who are physically handicapped 142
Withdrawal which one year before the retirement 142
Payment of withdrawal or advance 142
Circumstances in which accumulations
in the Fund are payable to a member 142
Accumulations of a deceased member-To whom payable 144
Payment of provident fund accumulations in the case
of a person charged with the offence of murder 145
[Omitted] 145
Payment of Provident Fund 145
Annual statement of member's account 148
[Omitted] 148
CHAPTER IX : MISCELLANEOUS
Annual Report on the work and activities
of the Board and its audited accounts 148
Issue of copies of member's accounts, Annual Reports, etc. 149
Punishment for failure to pay contributions, etc. 149
Conduct of business of the Central Board 149
Power to issue directions 149
Special provisions relating to factories or other
establishments in respect of which applications
for exemption are received 149
Filing application for review 150
Time-limit for communicating the views of the Central Board
to the appropriate Government on a proposal for
grant of exemption to an establishment 150
Composition of the Board of Trustees of the exempted
establishments and the terms and conditions
of service of the trustees 150
APPENDIX A 151
CHAPTER X
Special provisions in the case of newspaper
establishments and newspaper employees 153
Special provisions in the case of Cine-Workers 156
FORM 1-Exemption under Paragraph 27 of the Scheme 158
FORM 2-Nomination and Declaration Form for
Unexempted/Exempted Establishments 159
FORM 3-Contribution Card for the currency period 160
FORM 3-A (Revised)-Contribution Card for the currency period 161
FORM 4-Contribution Card for employees other than
monthly paid employees 162
FORM 4-A-[Omitted] 163
FORM 5-Return of Employees qualifying for membership
of the Employees' Provident Fund, Employees'
Pension Fund & Employees' Deposit-linked
Insurance Fund for the first time 163
FORM 5-A-Return of Ownership to be sent
to the Regional Commissioner 164
FORM 6 (Revised)-Return of the Contribution Cards
sent to the Commissioner on the expiry
of the period of currency 165
FORM 6-A-Annual statement of contribution
for the currency period 165
FORM 7-[Omitted] 167
FORM 8-[Omitted] 167
FORM 9-Application for review filed under sub-section
(1) of Section 7-B of the Employees' Provident
Funds and Miscellaneous Provisions Act, 1952 167
FORM 10-Return of Members leaving service 167
FORM 11 (Revised)-Declaration by a person taking
up employment in an establishment in which the
Employees' Provident Fund and Family Pension
Fund Scheme are in force 168
FORM 12 (Revised)-Statement of Contribution 169
FORM 12-A (Revised)-Statement of Contribution 170
FORM 13-Application for transfer of EPF Account 171
FORM 14-Application for Financing a Life Insurance
Policy out of the Provident Fund Account 173
FORM 15-Form of Assignment of Policies under
Paragraph 64(1) to be endorsed on Policy 175
FORM 16-Application for advance from the
Fund under Paragraph 68-B 176
FORM 19-Form to be used by a Major Member of Employees'
Provident Funds Scheme, 1952 for Claiming the Employees'
Provident Fund Dues 178
FORM 20-Employees' Provident Funds Scheme, 1952 181
FORM 31-Application for Advance from the Fund 186
Employees' Pension Scheme, 1995 190-227
Short title, commencement and application 191
Definitions 191
Employees' Pension Fund 192
Payment of contribution 193
Recovery of damages for default
in payment of any contributions 193
Membership of the Employees' Pension Scheme 193
Retention of membership 194
Option for joining the Scheme 194
Resolution of doubts 194
Determination of Eligible Service 194
Determination of Pensionable Service 195
Determination of Pensionable Salary 195
Monthly Member's Pension 195
Option for Commutation 198
Options for return of capital 198
Benefits on leaving service before being eligible
for monthly member's pension 199
Benefits on permanent and total
disablement during the service 199
Benefits to the family on the death of a member 199
Guarantee of Pensionary Benefits 201
Payments on Exercise of Option 202
Payment of Pension 202
Particulars to be supplied by the employees already
employed at the time of commencement of the
Employees' Pension Scheme 202
Preparation of contribution cards 202
Duties of employers 202
Employer to furnish particulars of ownership 203
Duties of contractors 203
Allotment of Account Numbers 203
Declaration by persons taking up employment
after the fund has been established 203
Employees' Pension Fund Account 203
Investment of the Employees' Pension Fund 204
Disposal of the Fund 204
Administration Account 204
Forms of Accounts 204
Audit 204
Rounding up of the benefits 204
Valuation of the Employees' Pension Fund and
review of the rates of contributions and
quantum of the pension and other benefits 204
Disbursement of pension and other benefits 205
Registers, records, etc. 205
Power to issue directions 205
Regional Committee 205
Annual Report 205
Application of the provisions of the Employees'
Provident Funds Scheme, 1952 205
Exemption from the operation of the Pension Scheme 205
Submission of Return 206
Information to the Central Government 206
Interpretation 206
Punishment for failure to submit return, etc. 206
Payment of pension in the case of a person
charged with the offence of murder 206
Repeal and Savings 207
TABLE A-Withdrawal Benefit 207
TABLE B-Factor for computation of past service
benefit under the [Ceased] Family Pension Scheme
for existing members on exit from the employment 208
TABLE C-Equivalent Widow Pension 209
TABLE D-Return of contribution on
exit from the employment 212
FORM 1-Monthly Return to be submitted by the exempted
establishments/class of establishments/Board of Trustees 213
FORM 2-Declaration and Nomination Form under the Employees'
Provident Fund and Employees' Pension Scheme 215
FORM 3-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 216
FORM 6-Statement of Contribution 217
FORM 7-Contribution card for members 217
FORM 8-Annual statement of Contribution
for the currency period 218
FORM 9-Declaration by a person taking up
employment in the establishment 219
FORM 10-C-Employees' Pension Scheme, 1995 form
to be used by a member of the Employees' Pension Scheme,
1995 for claiming withdrawal benefit only 219
FORM 10-D-Employees' Pension Scheme, 1995 221
FORM 10-D-Application for Monthly Pension 224
FORM 12-A-Employees' Provident Fund and
Miscellaneous Provisions Act, 1952,
Employees' Pension Scheme 226
Employees' Deposit-linked Insurance Scheme, 1976 228-251
CHAPTER I : PRELIMINARY
Short title, commencement and application 228
Definitions 229
Administration of the Scheme 229
Regional Committee 229
Delegation of power by the Central Board 229
Administrative and financial powers of the Commissioner 229
Contribution 230
Mode of payment of contribution 230
Recovery of damages for default
in payment of any contribution 230
Terms and conditions for reduction
or waiver of damages 231
Employer's contribution not to be deducted
from the wages of the employees 231
Duties of employers 231
Inspection of records and registers
by the Commissioner or Inspector 232
Supply of forms to employers 232
Administration Account 232
Deposit-linked Insurance Fund Account 232
Investment of moneys belonging to the Insurance Fund 232
Interest 232
Disposal of the Insurance Fund 233
Expenses of Administration 233
Form and manner of maintenance of accounts 233
Audit 233
Budget 233
Scales of assurance benefits and the minimum
average balance to be maintained by an employee 234
Assurance benefit to whom payable 234
Assurance amount-How to be paid 235
Registers, Records, etc. 236
Annual Report on the working of this Scheme 236
[Omitted] 236
Special provisions relating to coal mines in respect
of which applications are received for exemption
from the provisions of this Scheme 236
Punishment for failure to submit returns, etc. 237
FORM 1(IF) 238
FORM 2(IF) 238
FORM 3(IF) 239
FORM 4(IF) 239
FORM 5(IF) 240
FORM 1-Receipt and Payment Account
(Contribution Account) 243
FORM 2-Receipt and Payment Account
(Administration Account) 243
FORM 3-Balance Sheet 244
Employees' Deposit-linked Insurance Account Schedules 245
Employees' Provident Funds Appellate Tribunal
(Procedure) Rules, 1997 252-261
Short title and commencement 252
Definitions 252
Language of the Tribunal 253
Procedure for Filing Appeals 253
Presentation and scrutiny of appeals 254
Place of Filing Appeals 254
Fee, time for filing appeal, deposit
of amount due on filing appeal 254
Content of the Appeal 254
Documents to accompany the appeal 254
Plural Remedies 255
Service of notices and processes issued by the Tribunal 255
Filing of reply and other document by the respondents 256
Date and place of hearing to be notified 256
Calendar of cases 256
Action on appeal for appellant's default 256
Ex parte hearing and disposal of appeal 256
Substitution of legal representatives 257
Adjournment of Hearing 257
Order to be signed and dated 257
Communication of Orders to parties 257
Orders and directions in certain cases 257
Working hours of the Tribunal 257
Sitting hours of the Tribunal 257
Powers and functions of the Registrar 258
Additional powers and duties of Registrar 258
Seal and Emblem 258
Dress of the Presiding Officer and staff of the Tribunal 258
Dress of the Parties 258
Expenses of the Tribunals 259
APPENDIX 259
FORM I-Appeal under Section 7-I of the Employees'
Provident Funds and Miscellaneous Provisions Act, 1952 259
FORM II-Receipt Slip 260
SUBJECT INDEX 262-278
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