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EPF Applicability




Applicability of Employees Provident Fund and Miscellaneous Provisions Act 1952

Barring Jammu & Kashmir state, whole of India is bound to follow the Employees' Provident Fund and Miscellaneous Provisions Act 1952 under the law.
Following are the preconditions for Employees' Provident Fund and Miscellaneous Provisions Act 1952 implementation:

  • Establishments having their engagements in a single or more than that industrial corporation in the country whose specification are in the Schedule I of the Act and or the Official Gazette of the Central Government notifies that.
  • Those with 20 or above that employee strength.
  • Any cinema theatre where at least 5 or more persons work.

The Act does not apply to:

  • Any co-operative society whose employ strength is lesser than 50 individuals and in which no aid of power is present.

16(1)(a) The Act is bound to be applied in the establishments governed under the Act, no matter the employee numbers go down to less than 20 any time at the later stages.

16(1)(b) All establishments being controlled by the Central or State Governments for the Employee rules as applicable under the Government are bound to follow it in case get advantages such as of the 16(1) nature and if applicable for any contributory P.F. as well as old age pension rules application.  

16(1)(c) All those establishments having been established under a provision of the Central or State level provincial Acts with their employees availing all the required benefits and coming under rule of old age pension or contributory P.F. rules as applicable.

Voluntary Coverage

Voluntary coverage under Section 1(4) would be voluntarily applicable in any of the organizations which might not satisfy the conditions mentioned above for such coverage purposes and where maximum number of employees or establishment employer wants it to get the Act applied.





 
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