Employees Provident Fund Scheme

Declaration, Contribution Cards and Returns


Section 36: Duties of employers

(1) Every employer shall send to the commissioner, within fifteen days of the commencement of this Scheme, a consolidated return in such form as the Commissioner may specify of the employees required or entitled to become members of the fund showing the basic wage, retaining allowance (if any) and dearness allowance including the cash value of any food concession paid to each of such employees :

Provided that if there is no employee who is required or entitled to become a member of the Fund, the employer shall send a NIL
return.

(2) Every employer shall send to the Commissioner within fifteen days of the close of each month a return -

(a) In Form 5, of the employees qualifying to become members of the Fund for the first time during the preceding month together with the declarations in Form 2 furnished by such qualifying employees, and

(b) In such form as the Commissioner may specify, of the employees leaving service of the employer during the preceding month:

Provided that if there is no employee qualifying to become a member of the Fund for the first time or there is no employee leaving service of the employer during the preceding month, the employer shall send a NIL return.

“(c) Provided further that a copy of the forms as mentioned in clauses (a) and (b) above shall be provided by the employer to concerned employees immediately after joining the service or at the time of leaving the service, as the case may be.

(3) Omitted.

(4) Every employer shall maintain an inspection notebook in such form as the Commissioner may specify, for an Inspector to record his observations on his visit to the establishment.

(5) Every employer shall maintain such accounts in relation to the amounts contributed to the Fund by him and by his employees as the Central Board may, from time to time, direct and it shall be the duty of every employer to assist the Central Board in making such payments from the Fund to his employees as are sanctioned by or under the authority of the Central Board.

(6) Notwithstanding anything hereinbefore contained in this paragraph, the Central Board may issue such directions to employers generally as it may consider necessary or proper for the purpose of implementing the Scheme, and it shall be the duty of every employer to carry out such directions.

(7) Every employer shall send to the Commissioner such returns in electronic format also, in such form
and manner as may be specified by the Commissioner.

Related Keywords
Provident Fund 

Related Documents
Form 5 -   Para 36(2)(a) : Return of Employees qualifying for membership