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Employee State Insurance (General Provident Fund) Rules

Section 6: Conditions of eligibility

All temporary employees after a continuous service of one year, all re-employed pensioners (other than those eligible for admission to CPF) and all permanent employees shall subscribe to the Fund:
Provident that no such employee as has been required or permitted to subscribe to a contributory Provident Fund shall be eligible to join or continue as a subscriber to the Fund while he retains his right to subscribe to such a Fund:
Provided further that such of the temporary employees who have completed continuous service of one year before the 31st March, 1960 shall not subscribe to the Fund from a date earlier than the 1st April, 1960.
Explanation.-A temporary employee who completes one year of continuous service on any day of a month shall subscribe to the fund with effect form the subsequent month.