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Employees Provident Fund and Miscellaneous Provisions Act

Section:Scheme 35,40-45 :Contribution Cards and Passbooks

Obligation : Prepare a PF contribution card for and issue a passbook to each employee when he is entitled to become a member of the PF Fund

Type:Registers and Records Frequency: Monthly

Action to be taken:
Prepare and maintain an annual contribution card for all relevant schemes in Form 3/3-A for and issue a Fund Passbook to every employee who is entitled to become a member of the PF Fund. Enter the contribution made by the employer and recovered from the employee each month into the contribution card. Contribution Cards are to be valid for one year and a fresh card needs to be issued to the employee on the expiry of the card.
Send all expired contribution cards to the Commissioner with a statement in Form 6 within one month of their date of expiry.
The employer should retain all current contribution cards in safe custody, and permit employees, at their request and within 72 hours of the request to inspect their cards, provided that such requests will be entertained not more than once every 2 calendar months.
Para 19, Pension Scheme

Audit Requirement:
Has a PF/Pension contribution card been prepared for this year for each employee ? Has a Passbook been issued to each employee ? Are contributions being entered into the card every month ?

Supporting Documents:
Contribution Cards for all employees

Related Documents:
 Form 3 - Paras 35 & 42 : Contribution Cards for unexmpted establishments   View doc  51.7 Kb
Form 3A - Paras 35 & 42 : Contribution Cards for unexmpted establishments   View doc  41 Kb
Form 6 - Para 43 : Return of the Contribution Cards sent to the Commissioner on the expiry of the period of currency   View doc  30.7 Kb

Related Triggers:
Hiring a New Employee/Employee Joining The Company

Related Keywords:
Contributions
Employee Joining The Company
Provident Fund

Related Sections:
Employees Pension Scheme, 1995
19:Preparation of contribution cards:
The employer shall prepare an Employees' Pension Fund Contribution Card, in respect of each employee who has become a member of the Employees' Pension Fund.

Employees Provident Fund Scheme, 1952
Chapter:Declaration, Contribution Cards and Returns| 35:Preparation of contribution cards:
The employer shall prepare a contribution card in Form 3 or in Form 3-A as may be appropriate, in respect of every employee in his employment at the commencement of the Scheme or who is taken into employment after that date and who is required or entitled to become or is a member of the Fund including those who produce an Account Number and in respect of whom no fresh Declaration Form is prepared :

Provided that in the case of any such employee who has become a member of the Family Pension Fund under the Employees' Family Pension Scheme, 1971, the aforesaid Forms shall also contain such particulars as are necessary to comply with the requirements of that scheme.
Employees Provident Fund Scheme, 1952
Chapter:Declaration, Contribution Cards and Returns| 40:Contribution to be entered in the contribution card:
The amount recovered every month from the wages of an employee as well as the contribution made by the employer in respect of each such employee shall be entered by the employer every month in the contribution card opened in the name of each member under this Scheme. Employees Provident Fund Scheme, 1952
Chapter:Declaration, Contribution Cards and Returns| 40-A:Supply of Passbooks to the members:
With effect from such date as the Commissioner may specify in this behalf, every employer shall, on an employee becoming a member of the Fund, provide a Passbook to every such member and maintain the same in such form and manner as the commissioner may direct from time to time :

Provided that different dates may be specified for different industries or classes of establishments or for different areas.


Employees Provident Fund Scheme, 1952
Chapter:Declaration, Contribution Cards and Returns| 41:Currency of contribution cards:
The contribution cards issued under this Scheme shall be
current for one year:

Provided that the said period of one year may commence and terminate at such different times, in different factories or any other establishments as may be decided by the Commissioner from time to time :

Provided further that the cards issued,-

(i) in respect of the first contribution period, or

(ii) in respect of the contribution period immediately preceding the date from which the establishment is notified as an annually posted establishment.

may be for a period which may be less or more than a year. Employees Provident Fund Scheme, 1952
Chapter:Declaration, Contribution Cards and Returns| 42:Renewal of contribution cards:
An employer shall, on or before the expiration of the period of currency of the contribution card, prepare in respect of each member employed by him a card in From 3 or Form 3-A as may be appropriate, for the next period of currency :

Provided that in the case of any such employee who has become a member of the Family Pension Fund under the Employees Family Pension Scheme , 1971, the aforesaid form shall also contain such particulars as are necessary to comply with the requirements of that Scheme.

Provided further that above mentioned contribution card in respect of each employee shall be prepared by the employer in electronic format also, in such form and manner as may be specified by the Commissioner.
Employees Provident Fund Scheme, 1952
Chapter:Declaration, Contribution Cards and Returns| 43:Submission of contribution cards to the commissioner:
Every employer shall within one month from the date of expiration of the period of currency of the contribution cards in respect of members employed by him, send the contribution cards to the Commissioner together with a statement in form 6 :

Provided that where a member leaves service, the employer shall send the contribution card in respect of such members before the twentieth day of the month following that in which the member left the service ;

Provided further that in case of any such employee who has become a member of the Family Pension Fund under the Employees Family Pension scheme, 1971, the aforesaid Form shall also contain such particulars as are necessary to comply with the requirements of that Scheme.

Provided also that above mentioned contribution card in respect of each employee together with statement in Form 6 shall be sent by the employer in electronic format also, in such form and manner as may be specified by the Commissioner.
Employees Provident Fund Scheme, 1952
Chapter:Declaration, Contribution Cards and Returns| 44:Custody of contribution cards:
The employer shall retain in his custody the contribution cards in respect of each member employed by him and shall take every precaution against loss or damage of the contribution cards.


Employees Provident Fund Scheme, 1952
Chapter:Declaration, Contribution Cards and Returns| 45:Inspection of cards by members:
Any member making a request in this behalf to the employer shall be permitted to inspect his cards himself or to have the same inspected by any person duly authorised by him in writing to do so,within 72 hours of making such request, provided that no such request be entertained more than once in every two calendar months.