About The Act
Objectives
The Employees Provident Funds and Miscellaneous Provisions Act provides for the compulsory institution of contributory provident funds, pension funds and deposit linked insurance funds for employees. The act aims to ensure a retiral benefit to secure the future of the employee after retirement.
Applicability
The Employees Provident Funds and Miscellaneous Provisions Act extends to whole of India except State of Jammu and Kashmir.
The Act Applies to industries specified in Schedule I employing 20 or more persons and any other class of establishments employing 20 or more persons notified by the Government.
The Government may apply the Act to establishments employing less than 20 people.
Employees covered under the act include contract labour but exclude apprentices, trainees, directors, working partners, domestic servants and contractors.
Establishments can seek exemption from any or all the provisions of the act.
Related Sections of the Act
Section 1 : Short title, extent and application
Section 1 : Short title, extent and application
Section 2-A : Establishment to include all departments and branches
Section 2-A : Establishment to include all departments and branches
Section 3 : Power to apply Act to an establishment which has a common provident fund with another establishment
Section 3 : Power to apply Act to an establishment which has a common provident fund with another establishment
Section 4 : Power to add to Schedule I
Section 4 : Power to add to Schedule I
Section 15 : Special provisions relating to existing provident funds
Section 15 : Special provisions relating to existing provident funds
Section 16 : Act not to apply to certain establishments
Section 16 : Act not to apply to certain establishments
Section 16-A : Authorising certain employers to maintain provident fund accounts
Section 16-A : Authorising certain employers to maintain provident fund accounts
Section 17 : Power to exempt
Section 17 : Power to exempt
Important Definitions
2A – Appropriate Government
2A – Appropriate Government
2B – Basic wages
2B – Basic wages
2E – Employer
2E – Employer
2F – Employee
2F – Employee
2FF – Exempted employee
2FF – Exempted employee
2FFF – Exempted establishment
2FFF – Exempted establishment
2G – Factory
2G – Factory
2I – Industry
2I – Industry
2I-C – Manufacture or Manufacturing process
2I-C – Manufacture or Manufacturing process
Related Schedules
Schedule I — Sections 2(i),4: List of Industries defined as an 'Industry' under the Act
Schedule I — Sections 2(i),4: List of Industries defined as an 'Industry' under the Act
Appendix I — Section 1(3)(b): List Of Non-Factory Industries To Which The PF Act, 1952 Has Been Made Applicable
Appendix I — Section 1(3)(b): List Of Non-Factory Industries To Which The PF Act, 1952 Has Been Made Applicable
Appendix II — Section 6: List of Industries/Classes of Establishments where the PF Rate has been increased to 10%
Appendix II — Section 6: List of Industries/Classes of Establishments where the PF Rate has been increased to 10%
Related Notifications
S.O. 753 – Exemption from PF Act for State Government Establishments in HP and Punjab
(12-Feb-1986)
S.O. 753 – Exemption from PF Act for State Government Establishments in HP and Punjab
(12-Feb-1986)
S.O. 753 – Exemption from PF Act for State Government Establishments in HP and Punjab
(12-Feb-1986)
S.O. 753 – Exemption from PF Act for State Government Establishments in HP and Punjab
(12-Feb-1986)
S.O. 2070 – Exemption from PF Act for Establishments registered as societies which are run mainly on grant in aid
(30-Sep-1998)
S.O. 2070 – Exemption from PF Act for Establishments registered as societies which are run mainly on grant in aid
(30-Sep-1998)
S.O. 2070 – Exemption from PF Act for Establishments registered as societies which are run mainly on grant in aid
(30-Sep-1998)
S.O. 2070 – Exemption from PF Act for Establishments registered as societies which are run mainly on grant in aid
(30-Sep-1998)
S.O. 498 – Exemption from PF Act for Establishments employing ex-servicemen
(08-Feb-1995)
S.O. 498 – Exemption from PF Act for Establishments employing ex-servicemen
(08-Feb-1995)
S.O. 498 – Exemption from PF Act for Establishments employing ex-servicemen
(08-Feb-1995)
S.O. 498 – Exemption from PF Act for Establishments employing ex-servicemen
(08-Feb-1995)
S.O. 868 – Exemption from PF Act for Departments under Central Government
(17-Feb-1986)
S.O. 868 – Exemption from PF Act for Departments under Central Government
(17-Feb-1986)
S.O. 868 – Exemption from PF Act for Departments under Central Government
(17-Feb-1986)
S.O. 868 – Exemption from PF Act for Departments under Central Government
(17-Feb-1986)
S.O. 2432 – Exemption from PF Act for establishments set up by an Act of Parliament or State Legislature, Educational Institutions and Societies
(26-Aug-1987)
S.O. 2432 – Exemption from PF Act for establishments set up by an Act of Parliament or State Legislature, Educational Institutions and Societies
(26-Aug-1987)
S.O. 2432 – Exemption from PF Act for establishments set up by an Act of Parliament or State Legislature, Educational Institutions and Societies
(26-Aug-1987)
S.O. 2432 – Exemption from PF Act for establishments set up by an Act of Parliament or State Legislature, Educational Institutions and Societies
(26-Aug-1987)
S.O. 1957 – Exemption from PF Act for Educational Institutions and Societies
(24-Jun-1991)
S.O. 1957 – Exemption from PF Act for Educational Institutions and Societies
(24-Jun-1991)
S.O. 1957 – Exemption from PF Act for Educational Institutions and Societies
(24-Jun-1991)
S.O. 1957 – Exemption from PF Act for Educational Institutions and Societies
(24-Jun-1991)
S.35015(13)/90-SSII – Exemption from PF Act for Societies and Trusts
(19-Mar-1993)
S.35015(13)/90-SSII – Exemption from PF Act for Societies and Trusts
(19-Mar-1993)
S.35015(13)/90-SSII – Exemption from PF Act for Societies and Trusts
(19-Mar-1993)
S.35015(13)/90-SSII – Exemption from PF Act for Societies and Trusts
(19-Mar-1993)
S.O. 664 – Exemption from PF Act for Voluntary Organisations registered as societies
(23-Feb-1989)
S.O. 664 – Exemption from PF Act for Voluntary Organisations registered as societies
(23-Feb-1989)
S.O. 664 – Exemption from PF Act for Voluntary Organisations registered as societies
(23-Feb-1989)
S.O. 664 – Exemption from PF Act for Voluntary Organisations registered as societies
(23-Feb-1989)
S.O. 2381 – Exemption from PF Act for Establishments registered as societies which are run mainly on grant in aid
(08-Sep-1989)
S.O. 2381 – Exemption from PF Act for Establishments registered as societies which are run mainly on grant in aid
(08-Sep-1989)
S.O. 2381 – Exemption from PF Act for Establishments registered as societies which are run mainly on grant in aid
(08-Sep-1989)
S.O. 2381 – Exemption from PF Act for Establishments registered as societies which are run mainly on grant in aid
(08-Sep-1989)
S.O. 3536 – Exemption from PF Act for Establishments registered as societies which are run mainly on grant in aid
(06-Dec-1994)
S.O. 3536 – Exemption from PF Act for Establishments registered as societies which are run mainly on grant in aid
(06-Dec-1994)
S.O. 3536 – Exemption from PF Act for Establishments registered as societies which are run mainly on grant in aid
(06-Dec-1994)
S.O. 3536 – Exemption from PF Act for Establishments registered as societies which are run mainly on grant in aid
(06-Dec-1994)
S.O. 3231 – Exemption from PF Act for Establishments registered as societies which are run mainly on grant in aid
(21-Nov-1995)
S.O. 3231 – Exemption from PF Act for Establishments registered as societies which are run mainly on grant in aid
(21-Nov-1995)
S.O. 3231 – Exemption from PF Act for Establishments registered as societies which are run mainly on grant in aid
(21-Nov-1995)
S.O. 3231 – Exemption from PF Act for Establishments registered as societies which are run mainly on grant in aid
(21-Nov-1995)
S.O. 360(E) – List of Establishments in respect of which the statutory rate has been enhanced: repealed w.e.f. 1-5-1997 by Noti. No. S.O. 320 (E)
(17-May-1989)
S.O. 360(E) – List of Establishments in respect of which the statutory rate has been enhanced: repealed w.e.f. 1-5-1997 by Noti. No. S.O. 320 (E)
(17-May-1989)
S.O. 360(E) – List of Establishments in respect of which the statutory rate has been enhanced: repealed w.e.f. 1-5-1997 by Noti. No. S.O. 320 (E)
(17-May-1989)
S.O. 360(E) – List of Establishments in respect of which the statutory rate has been enhanced: repealed w.e.f. 1-5-1997 by Noti. No. S.O. 320 (E)
(17-May-1989)
S.O 320(E) – List of Establishments in respect of which the statutory rate has been enhanced to 10%
(09-Apr-1997)
S.O 320(E) – List of Establishments in respect of which the statutory rate has been enhanced to 10%
(09-Apr-1997)
S.O 320(E) – List of Establishments in respect of which the statutory rate has been enhanced to 10%
(09-Apr-1997)
S.O 320(E) – List of Establishments in respect of which the statutory rate has been enhanced to 10%
(09-Apr-1997)
S.O. 500(E) – Rate of Employee Contribution to EDLIS Fund
(28-Jul-1976)
S.O. 500(E) – Rate of Employee Contribution to EDLIS Fund
(28-Jul-1976)
S.O. 500(E) – Rate of Employee Contribution to EDLIS Fund
(28-Jul-1976)
S.O. 500(E) – Rate of Employee Contribution to EDLIS Fund
(28-Jul-1976)
S.O. 875(E) – Rate of Administrative Contribution to EDLIS Fund
(10-Oct-1987)
S.O. 875(E) – Rate of Administrative Contribution to EDLIS Fund
(10-Oct-1987)
S.O. 875(E) – Rate of Administrative Contribution to EDLIS Fund
(10-Oct-1987)
S.O. 875(E) – Rate of Administrative Contribution to EDLIS Fund
(10-Oct-1987)