| Authority | Duties | Powers |
Central Government
|
To determine the extent of the act and to make schemes and rules to give effect to the Act | To extend the act to any establishment, to exempt establishments, to add any industry to Schedule I, to give directions to the Central Board, to make rules, to appoint various authorities under the Act, to modify schemes |
|
Authorised Officer
|
Officers authorised to implement the Act i.e. Central Provident Fund Commissioner, Additional Central Provident Fund Commissioner, Deputy Provident Fund Commissioner, Regional Provident Fund Commissioner | To recover damages from employees in case of default on payments |
|
Central Board of Trustees.
|
To administer the funds established under this Act | Perform functions and duties assigned to it by the Central Government |
|
Executive Committee.
|
Assist the Central Board of Trustees in its operations | |
|
State Board of Trustees.
|
Assist the Central Board of Trustees in each state | Perform functions and duties assigned to it by the Central Government |
|
Employees Provident Funds Appellate Tribunal.
|
To review order or decisions under this Act | To hear appeals against orders or decisions |
|
Recovery Officer
|
Recover amounts as per Recovery Certificate. | Recover amounts as per Recovery Certificate. |
|
Inspectors.
|
To Implement and enforce the Act. | Enter with assistants any establishment at any reasonable time; search, examine records, make enquiries and take statements, require employer to furnish information |
