Sections Particulars
1 Short title, extent and application
2[(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 ...
2 Definitions
In this Act, unless the context otherwise requires, (a) "appropriate government" means- (i) in relation to an establishment belonging to, or under the control...
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 situate in the same pl...
3 Power to apply the 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 t...
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 opi...
5 Employees Provident Funds Scheme
(1)] The Central Government may, by notification in the Official Gazette, frame a Scheme to be called the Employees' Provident Funds Scheme for the establishm...
5A Central Board
(1) The Central Government may, be notification in the Official Gazette, constitute, with effect from such date as may be specified therein, a Board of Truste...
5AA Executive Committee
(1) The Central Government may, by notification in the Official Gazette, constitute, with effect from such date as may be specified therein, an Executive Comm...
5B State Board
(1) The Central Government may, after consultation with the Government of any State, by notification in the Official Gazette, constitute for that State a Boar...
5C Board of Trustees to be body corporate
Every Board of Trustees constituted under section 5A or section 5B shall be a body corporate under the name specified in the notification constituting it, hav...
5D Appointment of officers
(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 subj...
5DD Acts and proceedings of the Central Board or its Executive Committee or the State Board not to be invalidated on certain grounds
No act done or proceeding taken by the Central Board or the Executive Committee constituted under section 5AA or the State Board shall be questioned on the gr...
5E Delegation
The Central Board may 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 Chai...
6 Contributions and matters which may be provided for in the Scheme
The contribution which shall be paid by the employer to the Fund shall be [ten per cent] of the basic wages, [dearness allowance and retaining allowance (if a...
6A Employees' Pension Scheme
(1) The Central Government may, by notification in the Official Gazette, frame a scheme to be called the Employees' Pension Scheme for the purpose of providi...
6C Employees' Deposit Linked insurance Scheme
(1) The Central Government may, by notification in the Official Gazette, frame a Scheme to be called the Employees' Deposit-linked Insurance Scheme for the pu...
6D Laying of Schemes before Parliament
Every Scheme framed under section 5, section 6A and Section 6C shall be laid, as soon as may be after it is framed, before each House of Parliament, while it ...
7 Modification of Scheme
(1) The Central Government may, by notification in the Official Gazette, add to, [amend or vary, either prospectively or retrospectively, the Scheme, the [Pen...
7A Determination of moneys due from employers
(1) The Central Provident Fund Commissioner, any Additional Central Provident Fund Commissioner, any Deputy Provident Fund Commissioner, any Regional Providen...
7B Review of orders passed under section 7A
(1) Any person aggrieved by an order made under sub-section (1) of section 7A, but from which no appeal has been preferred under this Act, and who, from the d...
7C Determination of escaped amount
Where an order determining the amount due from an employer under section 7A or section 7B has been passed and if the officer who passed the order (a) has reas...
7D Employees' Provident Funds Appellate Tribunal
(1) The Central Government may, by notification in the Official Gazette, constitute one or more Appellate Tribunals to be known as the Employees' Provident Fu...
7E Term of office
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...
7F Resignation
(1) The Presiding Officer may, by notice in writing under his hand addressed to the Central Government, resign his office: that the Presiding Officer shall, u...
7G Salary and allowances and other terms and conditions of service of Presiding Officer
The salary and allowances payable to, and the other terms and conditions of service (including pension, gratuity and other retirement benefits) of, the Presid...
7H Staff of Tribunal
(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...
7-I Appeals to Tribunal
(1) Any person aggrieved by a notification issued by the Central Government, or an order passed by the Central Government or any authority, under the proviso ...
7J Procedure of Tribunal
(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 in...
7K Right of appellant to take assistance of legal practitioner and of government, etc. to appoint presenting officers
(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 pre...
7L Orders of Tribunal
(1) A Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or ...
7M Filling up of vacancies
If, for any reason, a vacancy occurs in the office of the Presiding Officer, the Central Government shall appoint another person in accordance with the provis...
7N Finality of orders constituting a Tribunal
No order of the Central Government appointing any person as the Presiding Officer shall be called in question in any manner, and no act or proceeding before a...
7-O Deposit of amount due, on filing appeal
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...
7P Transfer of certain applications to Tribunal
All applications which are pending before the Central Government under section 19A before its repeal, shall stand transferred to a Tribunal exercising jurisdi...
7Q Interest payable by the employer
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 a...
8 Mode of recovery of moneys due from employers
Any amount due: (a) from the employer in relation to [an establishment] to which any [Scheme or the Insurance Scheme] applies in respect of any contribution p...
8A Recovery of moneys by employers and contractors
(1) [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 employe...
8B Issue of certificate to the Recovery Officer
(1) Where any amount is in arrears under section 8, the authorized officer may issue, to the Recovery Officer, a certificate under his signature specifying th...
8C Recovery Officer to whom certificate is to be forwarded
(1) The authorized officer may forward the certificate referred to in section 8B to the Recovery Officer within whose jurisdiction the employer (a) carries on...
8D Validity of certificate and amendment thereof
(1) When the authorized officer issues a certificate to Recovery Officer under section 8B, it shall not be open to the employer to dispute before the Recovery...
8E Stay of proceedings under certificate and amendment or withdrawal thereof
(1) Notwithstanding that a certificate has been issued to the Recovery Officer for the recovery of any amount, the authorized officer may grant time for the p...
8F Other modes of recovery
(1) Notwithstanding the issue of a certificate to the Recovery Officer under section 8B, the Central Provident Fund Commissioner or any other officer authoriz...
8G Application of certain provisions of Income Tax Act
The provisions of the Second and Third Schedules to the Income Tax Act, 1961 (43 of 1961), and the Income Tax (Certificate Proceedings) Rules, 1962, as in for...
9 Fund to be recognized under Act 11 of 1922
For the purposes of the Indian Income Tax Act, 1922, the Fund shall be deemed to be a recognized provident fund within the meaning of Chapter IX-A of that Act...
10 Protection against attachment
(1) The amount standing to the credit of any member in the Fund [or of any exempted employee in a provident fund] shall not in any way be capable of being ass...
11 Priority of payment of contributions over other debts
(1) Where any employer is adjudicated in solvent or, being a company, an order for winding up is made, the amount due (a) from the employer in relation to [an...
12 Employer not to reduce wages, etc.
No employer in relation to [an establishment] to which any [Scheme or the Insurance Scheme] applies shall, by reason only of his liability for the payment of ...
13 Inspectors
(1) The appropriate government may, by notification in the Official Gazette, appoint such persons as it thinks fit to be Inspectors for the purposes of this A...
14 Penalties
(1) Whoever, for the purpose of avoiding any payment to be made by himself under this Act [the Scheme, ,the [Pension] Scheme] or the Insurance Scheme] or of e...
14A Offences by companies
(1) If the person committing offence under this Act, the Scheme , the [Pension] Scheme or the Insurance Scheme] is a company, every person, who at the time th...
14AA Enhanced punishment in certain cases after previous conviction
Whoever, having been convicted by a court of an offence punishable under this Act, the Scheme, , the [Pension] Scheme or the Insurance Scheme], commits the sa...
14AB Certain offences to be cognizable
(1) Notwithstanding anything contained in [Code of Criminal Procedure, 1898 (5 of 1898)], an offence relating to default in payment of contribution by the emp...
14AC Cognizance and trial of offences
(1) No court shall take cognizance of any offence punishable under this Act, the Scheme or, the [Pension] Scheme or the Insurance Scheme], except on a report ...
14B Power to recover damages
Where an employer makes default in the payment of any contribution to the Fund [, the [Pension] Fund or the Insurance Fund] or in the transfer of accumulation...
14C Power of court to make orders
(1) Where an employer is convicted of an offence of making default in the payment of any contribution to the Fund , the [Pension] Fund or the Insurance Fund] ...
15 Special provisions relating to existing provident funds
(1) Subject to the provisions of section 17, every employee who is a subscriber to any provident fund of [an establishment] to which this Act applies shall, p...
16 Act not to apply to certain establishments
(1) This Act shall not apply (a) to any establishment registered under the Co-operative Societies Act, 1912, or under any other law for the time being in forc...
16A Authorizing certain employers to maintain provident fund accounts
(1) The Central Government may, on an application made to it in this behalf by the employer and the majority of employees in relation to an establishment empl...
17 Power to exempt
(1) The appropriate government may, by notification in the Official Gazette, and subject to such conditions as may be specified in the notification, 165[exemp...
17A Transfer of accounts
(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...
17AA Act to have effect notwithstanding anything contained in Act 31 of 1956
The provisions of this Act shall have effect notwithstanding anything inconsistent therewith contained in the Life Insurance Act, 1956.] ...
17B Liability in case of transfer of establishment
Where an employer, in relation to an establishment, transfers that establishment in whole or in part, by sale, gift, lease or license or in any other manner w...
18 Protection of action taken in good faith
No suit, prosecution of other legal proceeding shall lie against the Central Government, a State Government, the Presiding Officer of a Tribunal, any authorit...
18A Presiding officer and other officers to be public servants
The Presiding Officer of a Tribunal, its officers and other employees, the authorities referred to in section 7A and every Inspector shall be deemed to be pub...
19 Delegation of powers
The appropriate government may direct that any power or authority or jurisdiction exercisable by it under this Act, the Scheme 183[, the 127[Pension] Scheme o...
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 ...
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 gene...
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 (Amendm...
Schedule I Matters of Industry engaged in Manufacture
(See sections 2(i) and 4) Any industry engaged in the manufacture [***] of any of the following, namely: Cement. Cigarettes. Electrical, mechanical or general ...
Schedule II Matters For Which Provision May Be Made In A Scheme
[See section 5(1B)] 1. The employees or class of employees who shall join the Fund, and the conditions under which employees may be exempted from joining the...
Schedule III Matters For Which Provision May Be Made In The Pension Scheme
[See Section 6A(5)] 1. The employees or class of employees to whom the Pension Scheme shall apply. 2. The time within which the employees who are not members...
Schedule IV Matters To Be Provided For In The Employees' Deposit Linked Insurance Scheme
[See section 6C] 1. The employees or class of employees who shall be covered by the Insurance Scheme. 2. The manner in which the accounts of the Insurance Fu...
Have a Legal Issue?
Get connected to the Best Lawyers and Chartered Accountants Near You!