If a trustee or a member of the Executive Committee or a Regional Committee fails to attend three consecutive meetings of the Board or Committee, as the case may be, without obtaining leave of absence from the Chairman of the Board or Committee, he shall cease to be a trustee or member of the Committee:

Provided that the Central Government in the case of the Central Board or the Executive Committee and the Chairman, Central Board, in the case of any Regional Committee may restore him to trusteeship or membership of the Executive Committee or of the Regional Committee, as the case may be, if it is satisfied that there were reasonable grounds for the absence.

 

Para Description  

(1) The term of office of the Chairman, Vice- Chairman and every Trustee of the Central Board referred to in clauses (b), (c), (d) and (e) of sub-section (1) of section 5A of the Act shall be five years commencing on and from the date on which their appointment is notified in the Official Gazette.

(2) The term of office of the Chairman and every Member of the Executive Committee referred to in clauses (b), (c), (d) and (e) of sub-section (2) of section 5AA shall be two years and six months commencing on and from the date on which their appointment is notified in the Official Gazette.

(2A) The term of office of the Chairman and every Member of a Regional Committee referred to in clauses (b), (c), (d) and (e) of sub-paragraph (1) of paragraph 4 shall be three years commencing on and from the date on which their appointment is notified in the Official Gazette.

(2B) Notwithstanding anything contained in sub-paragraphs (1), (2) and (2A) every trustee or member shall continue to hold office until the appointment of his successor is notified in the Official Gazette:

Provided that a member of the Executive Committee shall cease to hold office when he ceases to be a member of the Central Board.

(3) A trustee or a member referred to in sub-paragraphs (1), (2) and (2A) appointed to fill a casual vacancy shall hold office for the remaining period of the term of office of the trustee or member in whose place he is appointed and shall continue to hold office on the expiry of the term of office until the appointment of his successor is notified in the Official Gazette.

(4) An outgoing trustee or member shall be eligible for re-appointment.

^5a{(4A)as member of the Central Board or the Regional Committee, as the case may be, for a maximum of not more than two terms:
Providedthat the limitation mentioned above shall not apply to an official trustee or member:
Provided further that a non-official member who has already completed two or more terms of the Central Boardor the Regional Committee, as the case maybe, may continue his present term subject to the provisions ofthe Scheme.”.}

5a inserted by G.S.R.67(E) w.e.f 24.01.17

 

 

(1) The Central Government may, from time to time, issue such directions to State Governments, the Central Board or any other authority, under this Act or Scheme as it may consider necessary for the proper implementation of the Scheme or for the purpose of removing any difficulty which may arise in the administration thereof including difficulties in the matter of payment of accumulations in the Fund to members after they cease to be such members.

 (2) [***]

(3) The authority to whom any directions are issued under this paragraph shall comply with such directions.

 

 

   (1) A Member of the Fund  shall continue to  be a Member  until  he  withdraws  under Paragraph  69  the amount  standing  to his  credit  in the Fund  or is  covered by  a notification  of exemption  under  section  17   of the  Act or  an order  of Exemption  under  Paragraph  27  or  Paragraph 27-A.

^26A-b{***}

(2)  Every Member  employed  as an  employee other  than  an excluded employee, in a  factory  or  other  establishment  to which the  Scheme  applies, shall  contribute to the Fund,  and the contribution  shall also be  payable  to the Fund  in  respect  of him  by the employer.  Such contribution  shall  be in  accordance  with  the  rate specified  in Paragraph 29:

Provided that  subject to the  provisions  contained  in sub-paragraph (6) of  Paragraph  26 and in paragraph 27,  or sub-paragraph (1)  of Paragraph  27- A,  where  the monthly  pay of such a  Member  exceeds ^26A-a{fifteen thousand rupees} the  contribution payable by him , and in respect of him by the employer , shall be limited to the amounts payable on a monthly  pay of ^26A-a {fifteen thousand rupees,}   including dearness allowance, retaining allowance (if any) and cash  value  of food concession.

^26A-asubstiuted by G.S.R .608(E) Dated 22/08/2014 w.e.f 01/09/2014

^26A-b Omitted by G.S.R.158(E) Dated 10/02/2016

 

The Commissioner, or, where so authorised by the Commissioner, any officer subordinate to him, may, on an application from a member in such form as may be prescribed, permit withdrawal of upto 90% of the amount standing at his credit, at any time after attainment of the age of ^68NN-1{57 years} by the member or within one year before his actual retirement, or superannuation whichever is later.

^68NN-1 Substituted by Notification No.G.S.R. 158(E) dated 10/02/2016  

  ^[xxx]

 ^[xxx]



 

(1) The Commissioner, or where so authorised by the Commissioner, any officer subordinate to him, may on an application from a member in such form as may be prescribed and subject to the conditions prescribed in this paragraph sanction from the amount standing to the credit of the member in the fund, an withdrawal—

(a) for purchasing a dwelling house/flat, including a flat in a building owned jointly with others (outright or on hire purchase basis), or for constructing dwelling house including the acquisition of a suitable site for the purpose from the Central Government, the State Government, a co-operative society, an institution, a trust, a local body or a Housing Finance Corporation (hereinafter referred to as the agency /agencies); or

(b) for purchasing a dwelling site for the purpose of construction of a dwelling house or a ready-built dwelling house/flat from any individual [***].

(bb) for purchasing dwelling house/flat on ownership basis from a promoter governed by the provisions of any Flats or Apartments Ownership Act or by any other analogous or similar law of the Central Government or the State Government as may be in force in any State or area for the time being and who intends to construct or constructs dwelling house or block of flats and the member is required to pay to the said promoter in advance for financing the said construction of the house/flat:

Provided that the member has entered into an agreement with the promoter as may be required under the Flat or Apartments Ownership Act or any other analogous or similar law of the Central Government or State Government which may be in force in any State or any area and the said agreement is registered under the Indian Registration Act, 1908. or

(c) for the construction of a dwelling house on a site owned by the member or the spouse of the member or jointly by the member and the spouse, or for completing/continuing the construction of a dwelling house already commenced by the member or the spouse, on such site or for purchase of a house/flat in the joint name of the member and the spouse under clauses (a) and (b) above.

           Explanation 1.—In this paragraph, the expression, ‘co-operative society’ means a society registered or deemed to be registered under the Co-operative Societies Act, 1912 (2 of 1912), or under any other law for the time being in force in any State relating to co-operative societies.

            [***]

(2) (a) For the purpose of purchase of a site for construction of house thereon, the amount of withdrawal shall not exceed the member’s basic wages and dearness allowance for twenty-four months or the member’s own share of contributions, together with the employer’s share of contributions with interest thereon or the actual cost towards the acquisition of the dwelling site, whichever is the least.

(b) For the purpose of acquisition of a ready built house/flat or for construction of a house/flat, the withdrawal shall not exceed the member’s basic wages and dearness allowance for thirty-six months or the member’s own share of contributions, together with the employer’s share of contributions, with interest thereon, or the total cost of construction, whichever is the least.

(3) (a) No withdrawal under this paragraph shall be granted unless— (i) the member has completed five year^s membership of the Fund;

(ii) the member’s own share of contributions with interest thereon in the amount standing to his credit in the Fund is not less than one thousand rupees;

(iii) a declaration from the member that the dwelling site or the dwelling house/flat or the house under construction is free from encumbrances and the same is under title of the member and /or the spouse:

Provided that where a dwelling site or a dwelling house /flat is mortgaged to any of the agencies referred to in clause (a) of sub-paragraph (1), solely for having obtained funds for the purchase of a dwelling house/flat or for the construction of a dwelling house including the requisition of a suitable site for the purpose, such a dwelling site or a dwelling house/flat, as the case may be, shall not be deemed to be an encumbered property:

Provided further that a land acquired on a perpetual lease or on lease for a period of not less than 30 years for constructing a dwelling house/flat, or a house/flat, built on such a leased land, shall also not be deemed to be an encumbered property:

Provided also that where the site of the dwelling house/flat is held in the name of only agency, referred to in clause (a) of sub-paragraph (1) and the allottee is precluded from transferring or otherwise disposing of, the house/ flat without the prior approval of such agency, the mere fact that the allottee does not have absolute right of ownership of the house/flat and the site is held in the name of the agency, shall not be a bar to the giving of an ²⁹⁸[withdrawal] under clause (a) of sub-paragraph (1), if the other conditions mentioned in this paragraph are satisfied.

(b) No withdrawal shall be granted for purchasing a share in a joint property or for constructing a house on a site owned jointly except on a site owned jointly with the spouse.

(4) Subject to the limitation prescribed in sub-paragraph (2)—

(a) where the withdrawal is for the purchase of a dwelling house/flat or a dwelling site from an agency referred to in clause (a) of subparagraph (1), the payment of 1[withdrawal] shall not be made to the member but shall be made direct to the agency in one or more instalments, as may be authorised by the member;

(b) where the 1[withdrawal] is for the construction of a dwelling house, it may be sanctioned in such number of instalments as the Commissioner or where so authorised by the Commissioner, any officer, subordinate to him, thinks fit;

 (c) [***] 
  
          (d) where the withdrawal is for purchasing a dwelling house/flat on ownership basis from a promoter as referred to in clause (bb) of subparagraph (1), the payment or withdrawal shall be made to the member in one or more instalments as may be required to be paid by the said promoter and as authorised by the member.

           Explanation.—“Promoter” includes a person who constructs or causes to be constructed a block or building of flats or apartments for the purpose of selling some or all of them to other persons or to a company, co-operative society or other association of persons and his assignees and where the person who builds and the person who sells are different persons, the term “promoter” includes both.

             (5) Where a withdrawal is sanctioned for the construction of a dwelling house, the construction shall commence within six months of the withdrawal of the first instalment and shall be completed within twelve months of the withdrawal of the final instalments. Where the withdrawal is sanctioned for the purchase of a dwelling house/flat or for the acquisition of a dwelling site, the purchase or acquisition, as the case may be, shall be completed within six months of the withdrawal of the amount:

Provided that this provision shall not be applicable in case of purchase of a dwelling house/flat or hire-purchase basis and in cases where a dwelling site is to be acquired or houses are to be constructed by a co-operative society on behalf of its members with a view to their allotment to the members.

(6) Except in the cases specified in sub-paragraphs (7) and 7A no further withdrawal shall be admissible to a member under this paragraph.

(7) An additional withdrawal upto twelve months basic wages and dearness allowance or the member’s own share of contributions with interest thereon, in the amount standing to his credit in the Fund, whichever is less, may be granted [***] in one instalment only, for additions, substantial alterations or improvements necessary to the dwelling house owned by the member or by the spouse or jointly by the member and the spouse:

Provided that the withdrawal shall be admissible only after a period of five years from the date of completion of the dwelling house.

(7A) A further withdrawal equivalent to the amount of difference between the amount of withdrawal admissible to a member under subparagraph (2) above as on the date of fresh application and the amount of withdrawal that was drawn by a member under this paragraph any time during 6 years preceding 3rd October, 1981, may be granted to such a member

(i) who had availed of the earlier withdrawal for purchase of a dwelling site and has now proposed to construct a dwelling house on the land so purchased or (ii) who had availed of the earlier [withdrawal] for making initial payment towards the allotment/purchase of a house/flat from any agency as referred to in clause (a) of sub-paragraph (1) above and has now proposed to avail withdrawal for completing the transaction to get the sole ownership of the house/flat so purchased or (iii) who had availed of the earlier withdrawal for construction of a house but could not complete the construction in the time due to lack of funds.

(7B) A further withdrawal up to twelve months’ basic wages and dearness allowance or member’s own share of contribution with interest thereon in his account, whichever is the least, may be granted for addition, alteration, improvement or repair of the dwelling house owned by the member or by the spouse or jointly by the member and the spouse after ten years of withdrawal, under sub-paragraph (7).

[***]

(9) (a) If the withdrawal granted under this paragraph exceeds the amount actually spent for the purpose for which it was sanctioned, the excess amount shall be refunded by the member to the Fund in one lump sum within thirty days of the finalisation of the purchase, or the completion of the construction of, or necessary additions, alterations or improvements to a dwelling house, as the case may be. The amount so refunded shall be credited to the employer’s share of contributions in the member’s account in the Fund to the extent of withdrawal granted out of the said share and the balance, if any, shall be credited to the member’s share of contributions in his account.

(b) In the event of the member not having been allotted a dwelling site/ dwelling house/flat, or in the event of the cancellation of an allotment made to the member and of the refund of the amount by the agency, referred to in clause (a) of sub-paragraph (1) or in the event of the member not being able to acquire the dwelling site or to purchase the dwelling house/flat from any individual or to construct the dwelling house, the member shall be liable to refund to the Fund in one lump sum and in such manner as may be specified by the Commissioner, or where so authorised by the Commissioner, any officer subordinate to him, the amount of withdrawal remitted under this paragraph to him or, as the case may be, to the agency referred to in clause (a) of sub-paragraph (1).

The amount so refunded shall be credited to the employer’s share of contributions in the member’s account in the Fund, to the extent of withdrawal granted out of the said share, and the balance, if any, shall be credited to the member’s own share of contributions in his account.

(10) If the Commissioner, or where so authorised by the Commissioner, any officer subordinate to him is satisfied that the withdrawal granted under this paragraph has been utilised for a purpose other than that for which it was granted or that the member refused to accept an allotment or to acquire a dwelling site or that the conditions of withdrawals have not been fulfilled or that there is reasonable apprehension that they will not be fulfilled wholly or partly; or that the excess amount will not be refunded in terms of clause (a) of sub-paragraph (9) or that the amount remitted back to the member by any agency referred to in clause (a) of sub-paragraph (1), will not be refunded in terms of clause (b) of sub-paragraph (9), the Commissioner, or where so authorised by the Commissioner, any officer subordinate to him, shall forthwith take steps to recover the amount due with penal interest thereon at the rate of two per cent per annum from the wages of the member in such number of instalments as the Commissioner, or where so authorised by the Commissioner, any officer subordinate to him, may determine. For the purpose of such recovery Commissioner or where so authorised by the Commissioner, any officer subordinate to him may direct the employer to deduct such instalment from the wages of the member and on receipt of such direction, the employer shall deduct accordingly. The amount so deducted, shall be remitted by the employer to the Commissioner, or where so authorised by the Commissioner, any officer subordinate to him within such time and in such manner as may be specified in the direction. The amount so refunded, excluding the penal interest, shall be credited to the employer’s share of contributions in the member’s account in the Fund to the extent of withdrawal granted out of the said share and the balance, if any, shall be credited to the member’s own share of contributions in his account. The amount of penal interest shall, however, be credited to the ^68B-a{Interest  Suspense Account:}

Provided that the recovery of withdrawal under sub-paragraph (10) shall be restricted to cases where the recovery has been ordered by the sanctioning authority while the member is in service.

(11) Where any withdrawal granted under this paragraph has been misused by the member, no further withdrawal shall be granted to him under this paragraph within a period of three years from the date of grant of the said withdrawal or till the fund recovery of the amount of the said withdrawal with penal interest thereon, whichever is later.

 

 
^68B-a substituted by G.S.R 60(E)  dated 01/02/2013

 

The employer in relation to a factory or other establishment shall, before taking any person into employment, ask him to state in writing whether or not he is a member of the Fund and if he is, ask for the Account Number and/or the name and particulars of the last employer. If he is unable to furnish the Account Number, he shall, require such person to furnish and such person shall, on demand, furnish to him for communication to the Commissioner, particulars regarding himself and his nominee required for the Declaration Form. Such employer shall enter the particulars in the Declaration Form and obtain the signature or thumb impression of the person concerned:

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 Declaration Form shall also contain such particulars as are necessary to comply with the requirements of that Scheme.

 

 

^83-a{The Scheme, shall, in its application to International Workers as defined in this paragraph, be subject to the following modifications, namely :—

^83-b{(f) "excluded employee" means

^48-a { The Commissioner shall deposit the contributions received from the employers electronically through internet banking or any other mode other than internet banking in the Reserve Bank or the State Bank of India or any other Nationalized Bank ^48b {“or through PayGov platform}   ^48c{or through scheduled banks in India including private sector banks }in the Current Account of the Fund.” }

48b instered by the act w.e.f 07/06/16
48c instered by the act w.e.f 04/01/17

^82-b{The Scheme shall, in its application to an employee who is a person with disability under the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996) and under the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999) respectively, be subject to the following modifications, namely

 ^82-aInserted by G.S.R.336(E) dated 4/05/2012 w.e.f 04/05/2012

^82-b inserted by G.S.R.253(E) dated 30/04/2008 w.e.f 01/04/2008 

 

(1) All moneys belonging to the Fund shall be deposited in the Reserve Bank or the State Bank of India or in such other Scheduled Banks as may be approved by the Central Government from time to time or shall be invested, subject to such directions as the Central Government may from time to time give, in the securities mentioned or referred to in clauses (a) to (d) of section 20 of the Indian Trusts Act, 1882 (2 of 1882):

Provided that such securities are payable both in respect of capital and in respect of interest in India.

(2) All expenses incurred in respect of, and loss, if any, arising from, any investment shall be charged to the Fund.

 

 

 

(1) The employer shall, before paying the member his wages in respect of any period or part of period for which contributions are payable, deduct the employee’s contribution from his wages which together with his own contribution as well as an {38e}administrative charge of such percentage of the pay (basic wages, dearness allowance, retaining allowance, if any, and cash value of food concessions admissible thereon) for the time being payable to the employees other than an excluded employee, as the Central Government may fix. He shall within fifteen days of the close of every month pay the same to the Fund ^38-b{“electronic through internet banking of the State Bank of India or any other Nationalized Bank ^38c{or through PayGov platform} ^38d {or through scheduled banks in India including private sector banks} authorized for collection"},on account of contributions and administrative charge:

 ^38-b{“Provided that the Central Provident Fund Commissioner may for reasons to be recorded in writing, allow any employer or class of employer to deposit the contributions by any other mode other than internet banking”.}

(2) The employer shall forward to the Commissioner within twenty-five days of close of the month, a monthly abstract in such form as the Commissioner may specify showing the aggregate amount of recoveries made from the wages of all the members and the aggregate amount contributed by the employer in respect of all such members for the month:

Provided that an employer shall send a Nil return, if no such recoveries have been made from the employees:

Provided further that in the case of any such employee who has become a member of the Pension Funds under the Employees^ Pension Scheme, 1995, the aforesaid Form shall also contain such particulars as are necessary to comply with the requirements of that Scheme.

(3) The employer shall send to the Commissioner within one month of the close of the period of currency, a consolidated Annual Contribution Statement in Form 6-A, showing the total amount of recoveries made during the period of currency from the wages of each member and the total amount contributed by the employer in respect of each such member for the said period. The employer shall maintain on his record duplicate copies of the aforesaid monthly abstract and consolidated annual contribution statement for production at the time of inspection by the Inspector. 

^38-a{“Provided that the employer shall send to the commissioner returns or details as required under the sub-paragraph (2) and (3) above, in electronic format also in such form and manner as may be specified by the commissioner}

^38-ainserted by G.S.R 336(E) dated 04/05/2012 w.e.f. 04/05/2012 
^38-b Substituted by notification No. G.S.R. 360(E) dated 05.05.2015
38c inserted by G.S.R 580(E) w.e.f 07/01/2017
38d inserted by G.S.R 6(E) w.e.f 04/01/2017
38e inserted by S.O. 2011(E) w.e.f 21.05.18

^38e{Note : As per notification S.O. 2011(E) w.e.f 21.05.18 has been inserted }
{0.50 per cent (zero point five zero per cent.) of the pay as referred to in the said paragraphs subject to a minimum sum of seventy-five rupees per month for every non-functional establishment having no contributory member and five hundred rupees per month per establishment for other establishments}

 

(1) (a) Every employee employed  in or in connection with  the work of  a factory  or other  establishment to which this Scheme  applies, other  than  an excluded employee, shall be  entitled and required to become  a member  of the Fund from the day this paragraph  comes into force in such  factory  or other  establishment.

(b) Every  employee  employed in or in connection with the work of a factory or other  establishment  to which this  Scheme applies, other  than  an excluded employee,  shall also  be  entitled and  required  to become a Member of the Fund from the day this paragraph comes into force in such factory or other establishment if on the date of such coming into force, such employee is a subscriber to a provident fund maintained in  respect  of the  factory or other establishment or in respect of any  other  factory or  establishment  (to which the Act applies)  under the same  employer :

Provided  that  where the  Scheme applies to a factory or  other establishment on the  expiry or cancellation  of an  order of exemption  under Section  17 of the  Act, every  employee who  but for the  exemption  would  have  become  and continued as a Member  of the Fund, shall  become  a Member  of the Fund  forthwith.

(2) After  this paragraph comes  into force in a factory or other  establishment,  every  employee  employed in or in connection  with the work  of that  factory  or establishment,  other  than  an excluded employee, who has not become a Member already shall also be entitled and required to become a member of the  Fund from  the date of joining the  factory or establishment.

(3) An  excluded employee employed in or in connection  with the work  of a factory  or other  establishment  to which this scheme applies  shall,  on ceasing  to be such an employee,  be entitled and required to become  a Member  of the Fund  from the date he ceased   to be  such employee.

(4) On  re-election  of an employee  or a class of employees  exempted under  Paragraph  27  or Paragraph 27-A to join the Fund or on the expiry or cancellation of an order under that paragraph, every  employee, shall  forthwith  become a Member  thereof.

(5) Every  employee who  is a Member  of a  private  provident  fund maintained  in respect of  an exempted  factory or  other establishment and who  but for  exemption  would  have  become  and continued as a Member  of the Fund shall,  on joining a  factory  or other  establishment  to which  this scheme applies, become  a Member   of  the Fund  forthwith.

(6) Notwithstanding anything   contained in this paragraph an officer not  below  the rank  of an Assistant  Provident Fund  Commissioner  may,  on the  joint  request in  writing of any  employee of a factory or other establishment to which this  Scheme applies  and  his employer, enroll such employee as a Member or allow  him to  contribute on more than ^26-a {fifteen thousand rupees } of his  pay per month if he  is already  a Member  of the  Fund  and  thereupon such employee shall be entitled to the   benefits  and  shall be   subject  to the  conditions of the Fund,

provided that the employer gives  an undertaking  in writing  that  he shall pay  administrative  charges  payable and  shall  comply  with all statutory provisions in respect of such employee.




^26-asubstituted by G.S.R .608(E) dated  22/08/2014 w.e.f 01/09/2014

 

(1) The travelling allowance and daily allowance of an official trustee or official member of the Executive Committee or a Regional Committee shall be governed by the rules applicable to him for journeys performed on official duties and shall be paid by the authority paying his salary.

(2) Subject to the provisions of sub-paragraphs (3) and (4), every nonofficial trustee or non-official member of the Executive Committee or a Regional Committee shall be allowed travelling and daily allowances for attending the meeting of the Central Board or the Executive Committee or the Regional Committee, as the case may be, at the following rates, namely:—

(i) Travelling allowance:

(A) a non-official trustee or member residing at the place where a meeting is held shall be allowed the actual expenditure incurred by him on conveyance, subject to the maximum of rupees fifty for each day on which he attends one or more meetings;

(B) a non-official trustee or member not residing at the place where a meeting is held, shall be allowed—

(a) actual expenditure incurred by him on air journey by economy (tourist) class;

(b) actual expenditure incurred by him on single return journey fare by rail by first air-conditioned class or] by 2nd A.C., two tier sleeper or first class, as the case may be;

(c) actual fare or expenditure incurred by him on road journey by taxi or own car or auto-rickshaw or bus (other than an airconditioned bus) but not exceeding the rates notified by the concerned Director of Transport for journey by taxi or autorickshaw. When the journey is performed between places connected by rail, the fare will be limited to what would have been admissible to the trustee or member under clause (b) of this item.

(ii) Daily allowance:

(A) a non-official trustee or member residing at a place where a meeting is held shall not be entitled to any daily allowance;

(B) a non-official trustee or member not residing at the place where a meeting is held shall be paid daily allowance at the rate of Rs. 150 per day if the member stays in a hotel and Rs. 100 per day if the member does not stay in a hotel:

Provided that the daily allowance shall be calculated for attending the meeting for the entire absence from the normal place of residence of the non-official trustee or member on calendar day basis, i.e., midnight to midnight as under:

For absence not exceeding 6 hours                                                                           Nil

For absence exceeding 6 hours but not exceeding 12 hours                                    70%

For absence exceeding 12 hours                                                                               100%

(3) Where such trustee or member being a member of a State Legislature attends a meeting of the Central Board] or the Executive Committee or the Regional Committee, as the case may be, he shall be entitled—

(i) when the State Legislature is not in session, to such travelling and daily allowances as are admissible to Grade I Officers of the State Government; and

(ii) when the State Legislature is in session, to such travelling and daily allowances as are admissible to the members of that Legislature for attending meetings of the Legislature.

(4) Where such trustee or member being a member of either House of Parliament attends a meeting of the Central Board or the Executive Committee or the Regional Committee, as the case may be, he shall be entitled to such travelling and daily allowances as may be admissible to him under the rules laid down by the Central Government on the subject from time to time:

Provided that when a Minister is appointed as Chairman or member of the Board or of the Executive Committee or of the Regional Committee, and attends a meeting of such Central Board or the Executive Committee or Regional Committee, as the case may be, his travelling and daily allowance shall be governed by the rules applicable to him for journeys performed on official duties and shall be paid by the authority paying his salary.

[***]

      Explanation I.—No daily or travelling allowance in respect of any day journey, as the case may be, shall be claimed under this paragraph by a trustee or member of the Executive Committee or] a Regional Committee if he has drawn or will draw allowance for the same from his employer or as a member of any Legislature or of any Committee or Conference constituted or convened by Government and no travelling allowance shall be claimed if he uses a means of transport provided at the expense of Government or his employer.

               Explanation II [***]

 

 

 

 

On receipt of the information referred in sub-paragraphs 33, 34 and 36, the Commissioner shall promptly allot an Account Number to each employee qualifying to become a member and shall communicate the Account Number to the member through the employer.

 

The Scheme shall, in its application to cine-workers as defined in clause (c) of section 2 of the Cine- Workers and Cinema Theatre Workers (Regulation of Employment) Act, 1981 50 to 1981), be subject to the following modifications, namely:—

(1) In Chapters I to IX, references to ‘industry’ and ‘employees’ shall be construed as references to ‘film production’ and cine workers, respectively;

(2) for sub-paragraph (f) of paragraph 2, the following sub-paragraph shall be substituted namely:—

‘(f) “excluded employee” means—

(i) a cine-worker, who having been a member of the Fund has withdrawn the full amount of his accumulations in the fund under clause (a) or clause (c) of sub-paragraph (1) of paragraph 69;

(ii) a “cine-worker”, whose wages at the time he is otherwise entitled to become a member of the Fund exceeds one thousand and sixhundred rupees per month and where such remuneration is by way of a lump sum exceeding fifteen thousand rupees.

           Explanation.—“Wages” means “wages” as defined in clause (k) of section 2 of the Cine-Workers and Cinema Theatre Workers (Regulation of Employment) Act, 1981 (50 of 1981)”;

            (3) For paragraph 26, the following paragraph shall be substituted, namely:—

‘26. Class of employees entitled and required to join the fund.—(1)(a) Every cine-worker to whom this scheme applies, other than an excluded employee, shall be entitled and required to become a member of the fund from the beginning of the month following that in which this paragraph comes into force, if on the date of such coming into force he had worked in not less than three feature films with one or more producers.

         Explanation.—“Feature film” means “feature film” as defined in clause (f) of section 2 of the Cine-Workers and Cinema Theatre Workers (Regulation of Employment) Act, 1981 (50 of 1981).

            (b) Every cine-worker employed to do any work, in or in relation to any feature film in a film production unit to which this Scheme applies other than an excluded employee, shall be entitled and required to become a member of the fund from the beginning of the month following that in which this paragraph comes into force in such film production unit, if on the date of such coming into force, such employee is a subscriber to a provident fund maintained in respect of the establishment or in respect of another establishment under the same employer.

(2) Where the scheme applies to a film production unit on the expiry or cancellation of an order of exemption under section 17 of the Act, every cine-worker who, but for the exemption would have become and continued as a member of the fund shall become a member of the fund forthwith.

(3) After this paragraph comes into force in a film production unit, every cine-worker thereof, other than an excluded employee, who has not become a member already shall also be entitled and required to become a member from the beginning of the month following that in which he completes work in three feature films in that production unit or in another such unit (to which the Act applies) under the same producer or partly in one and partly in the other.

(4) An excluded employee referred to in clause (ii) of paragraph 2 (f) of a film production unit to which this scheme applies shall, on ceasing to be such an employee be entitled and required to become a member of the fund from the beginning of the month following that on which he ceases to be such employee, provided that on the date on which he ceases to be an excluded employee, he had worked in not less than three feature films in that production unit to which the Act applies under the same producer or partly in one and partly in the other.

(5) On re-election of a class of cine-workers exempted under paragraph 27A to join the fund or on the expiry or cancellation of an order under that paragraph, every cine-worker, who but for such exemption would have become and continued as a member of the fund, shall forthwith become a member thereof.

(6) Every cine-worker who is a member of a private provident fund maintained in respect of an exempted film production unit and who, but for the exemption, would have become and continued as a member of the fund shall, on joining a film production unit to which this scheme applies, become a member of the Fund forthwith.

(7) Notwithstanding the other provisions of this paragraph, a Commissioner may, on a joint request in writing of any cine-worker of a film production unit to which this scheme applies and his producer, enrol such cine-worker as a member who shall, thereafter, be entitled to the benefits and shall be subject to the conditions of the fund:

Provided that the producer gives an undertaking, in writing, that he shall pay the administrative charges payable and comply with all statutory provisions of the Act and this Scheme in respect of such cine-worker.

26A. Retention of membership.—A member of the fund shall continue to be a member until he withdraws under paragraph 69 the amount standing to his credit in the fund or is covered by a notification of exemption under section 17 of the Act or an order of exemption under paragraph 27 or 27A.
       
        Explanation.—In the case of a claim for refund by a member under sub-paragraph (2) of paragraph 69, the membership of the fund shall be deemed to have been terminated from the date the payment is authorised to him by the authority specified in this behalf by the Commissioner irrespective of the date of claim.

       26B. Resolution of doubts.—If any question arises as to whether a cine-worker is entitled or required to become or continue as member, or as to the date from which he is entitled or required to become a member, the decision thereon of the Regional Commissioner shall be final:

Provided that no decision shall be given unless both the film producer and the cine-worker have been given an opportunity of being heard.

 

 

(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.

^36-a{(c) Provided further that a copy of the Form as mentioned in clause (a) and (b) above shall be provided by the employer to concerned employees immediately after joining the services or at the time of leaving the services 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.

^36-a {(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.}

^36-a Inserted by G.S.R 336 (E) dated  04/05/2012( w.e.f 04/05/2012 ) 

(Applicable   for  remittances   in  respect   of  valid   declarations   under   Employees’   Enrolment

Campaign, 2017)

 

Period of default	Rate of damages
(1)	(2)
Between the 1st day of April, 2009 to the 31st  day of December, 2016	One rupee per annum.”.

 

 

 

 

(1) An account shall be opened in the office of the Fund in the name of each member in which it shall be credited—

(a) his contributions,

(b) the contributions made by the employer in respect of him, and

(c) interest as provided in paragraph 60.

(2) All items of account shall be calculated to the nearest rupee, 50 paise or more to be counted as the next higher rupee and fraction of a rupee less than 50 paise to be ignored.

(3) On receipt of the contribution card or cards of a member from his employer or employers at the end of the period of currency of the contribution card, the Commissioner shall compare the entries made in the contribution card or cards with those made in the member’s individual account in the office of the Fund and shall rectify any discrepancy found in these entries.

 

 

     ^51-a  {All interest, rent and other income realized, and net profits or losses, if any, from the sale or investments not including therein the transactions of the Administration Account, shall be credited or debited, as the case may be, to an account called the “Interest Suspense Account “and the  Brokerage and commission of the purchase and sale of securities and other investments, shall be included in the purchase or sale price, as the case may be, and not separately charged to the “Interest Suspense Account”.}

^51-a substituted by G.S.R 60(E)  dated 01/02/2013

 

(1) The Commissioner shall credit to the account of each member interest at such rate as may be determined by the Central Government in consultation with the Central Board.

2) (a) Interest shall be credited to the member’s account on monthly running balance basis with effect from the last day in each year in the following manner:—

(i) on the amount at the credit of a member on the last day of the preceding year, less any sums withdrawn during the current year— interest for twelve months;

(ii) on sums withdrawn during the current year—interest from the beginning of the current year upto the last day of the month preceding the month of withdrawal;

(iii) on all the sums credited to the member’s account after the last day of the preceding year-—interest from the first day of the month succeeding the month credit to the end of the current year;

(iv) the total amount of interest shall be rounded to the nearest whole rupee (fifty paise counting as the next higher rupee).

(b) In the case of a claim for the refund under paragraph 69 or 70, interest shall be payable up to the end of the month preceding the date on which the final payment is authorised irrespective of the date of receipt of the claim from the claimant concerned:

Provided that interest up to and for the current month shall be payable on the claims which are authorised on or after the 25th day of a particular month along with actual payment after the end of the current month:

Provided further that the rate of interest to be allowed on claims for refund for the broken currency period shall be the rate fixed for the financial year in which the refund is authorised.

^60-a{Provided also that the rate of interest to be allowed on claims for refund for the broken currency period shall be the last declared rate on Employees’ Provident Fund and if the rate declared for any current year happens to be less than the previous year’s declared rate, then it would accrue as bonus to the outgoing members and it shall be incorporated into calculation for deriving the current year’s rate of interest at the end of the year and the claims settled under this proviso shall be final.}

        Explanation.—If an establishment is covered for the first time under the Act/Scheme during the course of the currency period the interest shall be allowed on the sums credited to the member’s account on and from the first day of the month succeeding the month of credit to the end of the current year.

            (3) The aggregate amount of interest credited to the accounts of the members shall be debited to "^60-c{ Interest Suspense Account "} 

(4) In determining the rate of interest, the Central Government shall satisfy itself that there is no overdrawal on the ^60-c {Interest Suspense Account } as a result of the debit thereto of the interest credited to the accounts of members.

(5) Interest shall not be credited to the account of a member if he informs the Commissioner in writing that he does not wish to receive it. If, however, the member subsequently asks for interest, it shall be credited to his account with effect from the first day of the period of currency in which he makes a request therefore.

{Provided that if the settlement of claim in respect of inoperative account is delayed for more than thirty days from the date of receipt of the application for settlement of claim,interest shall be credited to the account in accordance with sub-paragraph (2) for delay period excluding the period of thirty days}.

^60-b (6)  Interest shall not be credited to account of a number form the date on which it has become inoperative account under the provision of (sub-paragraph 6) of paragraph 72

       <sup>60-d <sub>{Provided that if the settlement of claim in respect of inoperative account is delayed for more than thirty days from the date of receipt of the application for settlement of claim, interest shall be credited to the account in accordance with sub paragraph (2) for delay period excluding the period of thirty days }     


60-a</sub></sup> Inserted by S.O .380 (E) Dated 15/03/2007 ,w.e.f.15/03/2007

^60-b substituted by G.S.R. 25(E) Dated 15/01/2011, w.e.f.01/04/2011

^60-c substituted by G.S.R 60(E)  Dated 01/02/2013

^60-d Inserted  By G.S.R.891(E) Dated 12/12/2014.

 

Every employer in relation to a factory or other establishment to which the Act applies on the date of coming into force of the Employees’ Provident Funds (Tenth Amendment) Scheme, 1961, or is applied after that date shall furnish in duplicate to the Regional Commissioner in Form No. 5A annexed hereto. particulars of all the branches and departments, owners], occupiers, directors, partners, manager or any other person or persons who have the ultimate control over the affairs of such factory or establishment and also send intimation of any change in such particulars, within fifteen days of such change, to the Regional Commissioner by registered post and in such other manner as may be specified by the Regional Commissioner:

Provided that in the case of any employer of a factory or other establishment to which the Act and the Employees^ Family Pension Scheme, 1971, shall apply the aforesaid Form may be deemed to satisfy the requirements of the Employees’ Family Pension Scheme, 1971, for the purpose specified above.

^36A-a{Provided further that above mentioned details shall be furnished by the employer in the electronic formate also , in such form and manner as may be specified by the commissioner }

^36A-a Inserted by G.S.R 336 (E) dated  04/05/2012( w.e.f 04/05/2012 ) 

If any question  arises whether an employee  is entitled or  required to become or  continue  as a Member,  or as regards the date from  which he is  so entitled or  required to become  a Member, the  decision thereon of the  Regional  Commissioner shall be  final :
Provided  that no decision shall be  given unless both the employer and the employee have been  heard. 

 

(1) The employer shall, in the first instance, pay both the contribution payable by himself (in this Scheme referred to as the employer’s contribution) and also, on behalf of the member employed by him directly or by or through a contractor, the contribution payable by such member (in this Scheme referred to as the member’s contribution).

^{30 a} {Provided that, for the purpose of increasing coverage and extension of benefits under the Act and  Schemes  made  thereunder,  the  member’s  contribution  is  waived  under  Employees’  Enrolment Campaign,  2017  for  the  period  beginning  the  1st  day  of  April,  2009  and  ending  the  31st   day  of December, 2016 :

Provided further that such waiver shall be applicable only if the member’s   contribution has not been recovered from such member’s wages.}

(2) In respect of employees employed by or through a contractor, the contractor shall recover the contribution payable by such employee (in this Scheme referred to as the member’s contribution) and shall pay to the principal employer the amount of member’s contribution so deducted together with an equal amount of contribution (in this Scheme referred to as the employer’s contribution) and also administrative charges [***].

(3) It shall be the responsibility of the principal employer to pay both the contribution payable by himself in respect of the employees directly employed by him and also in respect of the employees employed by or through a contractor and also administrative charges [**]

         Explanation.—For the purposes of this paragraph the expression administrative charges” means such percentage of the pay (basic wages, dearness allowance, retaining allowance, if any, and cash value of food concessions admissible thereon) for the time being payable to the employees other than an excluded employee, as the Central Government may, in consultation with the Central Board and having regard to the resources of the Fund for meeting its normal administrative expenses, fix.

30 a inserted by G.S.R. 1190(E) w.e.f 30.12.16

 

 

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 Form 3 or Form 3A 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. 

       ^42-a {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}

^42-ainserted by G.S.R 336(E) dated 04/05/2012 w.e.f. 04/05/2012 

 

(1) Notwithstanding anything contained in paragraph 68B or 68BB, where a member desires to purchase a dwelling house/flat, including a flat in a building owned jointly with others outright or on hire purchase basis), or for construction of a dwelling house including the acquisition of a suitable site for the purpose, from the Central Government, a State Government, or a Housing Agency under a Housing Scheme as notified by the Central Provident Fund Commissioner from time to time, may apply in such form and in such manner, as may be prescribed by the Commissioner, for withdrawal from the amount standing to the credit of the member in the Fund, and the commissioner, or where so authorized by the Commissioner, any officer subordinate to him, on receipt of such application may sanction such amount not exceeding the members own share of contributions with interest thereon (and the employers share of contributions with interest thereon to his credit) or the cost of the acquisition of the proposed property whichever is less by debiting to the members account:

Provided that no withdrawal under this paragraph shall be granted unless—

(i) the member has completed five years membership of the Fund; and

(ii) the share of contributions with interest thereon in the amount standing to the credit in the Fund of the member/or together with the spouse who is also a member, is not less than twenty thousand rupees.

Provided further that the Commissioner may, on sufficient grounds being shown through an application from a member in this regard, reduce the period as stipulated in (i) above to three years for withdrawal from the amount standing to the credit of the member in the Fund, for the repayment, wholly or partly, of any outstanding principal and/or interest of a loan obtained in the name of the member or spouse of the member or jointly by the member and spouse from any Government or a Housing Agency under Housing Scheme so notified, solely for the purposes specified in this proviso and the commissioner, or where so authorized by the Commissioner, any officer subordinate to him, on receipt of such application may sanction such amount not exceeding the member’s own share of contributions with interest thereon alongwith with the employers share of contributions with interest thereon, or the amount requested by the member or the outstanding balance in the loan account, whichever is less, by debiting to the members account.

Provided also that, where a member desires that monthly installments for the repayment, wholly or partly, of any outstanding principal and/or interest of a loan obtained in the name of the member or spouse of the member or jointly by the member and spouse, solely for the purposes specified in this proviso, may be paid from the amount standing to the credit of the member in the Fund, he may apply in such form and in such manner, as may be prescribed by the Commissioner and on receipt of such an application, the Commissioner or where so authorized by the Commissioner, any other officer subordinate to him may make payment by the 15th of each month on behalf of the member to the government or a Housing Agency concerned, as the case may be.

Provided also that when the membership of the member ceases to exist, or, where the amount standing in the credit of the member’s account is not sufficient to pay the monthly installment for any month, the Commissioner or where so authorized by the Commissioner any other officer subordinate to him shall not be liable to pay the monthly installment or any late fee and/or interest, if any monthly installment could not be remitted in time.

(2) The withdrawal or finance for the purchase of a dwelling house/flat or a dwelling site or construction of a dwelling house, under sub-paragraph (1) and proviso thereunder, shall not be made to the member in any event and shall be made direct to the Government or Housing Agency concerned only, as the case may be, in one or more installments, as may be authorizd by the member.

(3) No further withdrawal under sub-paragraph (1) above shall be admissible to a member unless he has discharged his liability towards the existing loan.

(4) (a) If the withdrawal or finance granted under this paragraph exceeds the amount actually spent for the purpose for which it was sanctioned, the excess amount shall be refunded by the member to the Fund in one lump sum within thirty days of the finalisation of the purchase, or the completion of the construction of, or necessary additions or alternations to a dwelling house/flat, as the case may be.

(b) The amount so refunded under sub-paragraph (a) shall be credited to the employer’s share of contributions in the members account in the Fund to the extent of withdrawal granted out of the said share and the balance, if any, shall be credited to the member’s share of contributions in his account.

(c) In the event of the member not having been allotted a dwelling site/ dwelling house/flat or in the event of the cancellation of an allotment made to the member by the Government or the Housing Agency, referred to in subparagraph (1) above, then the Government or the said Housing Agency, to which the amount so withdrawn has been given shall be liable to refund the amount to the Fund in one lump sum in such manner as may be specified by the Commissioner, within a period not exceeding fifteen days from the date of such cancellation or non-allotment.

(d) The amount so refunded under clause (c) shall be credited to the employer’s share of contributions in the members account in the Fund, to the extent of withdrawal granted out of the said share, and the balance, if any, shall be credited to members own share of contributions in his account.

(5) The Commissioner or where so authorized by the commissioner any officer subordinate to him has reason to believe that the amount remitted to the Housing Agency under the Housing Scheme under this paragraph has been misutilized and will not be refunded, he shall forthwith take steps to recover the amount due with interest including penal interest thereon at the rate to be notified by the Commissioner from time to time and the amount so recovered shall be credited to member’s account in the Fund to the extent of withdrawal granted out of the said account and interest thereon and the remaining amount, if any shall be credited to Administrative Account.

(6) The Commissioner may notify such Housing Agency be debarred from participation in the Housing Scheme.

 

 

 

The Central Government may remove from office any trustee of the Central Board, or the Chairman, Central Board, may remove from office any member of a Regional Committee—

(i) if, in the opinion of the Central Government or the Chairman, Central Board, such trustee or member has ceased to represent the interest which he purports to represent on the Board or Committee, as the case may be; or

(ii) if he as an employer in relation to an exempted establishment or an establishment to which the Scheme applies has defaulted in the payment of any dues to the Board or the Fund recoverable from him under the Act or the Scheme, as the case may be:

Provided that no such trustee or member shall be removed from office unless a reasonable opportunity is given to such trustee or member and the body whom he represents, of making any representation against the proposed action.

 

 

 

In this Scheme, unless the context otherwise requires,—

(a) “Act” means the Employees’ Provident Funds and Family Pension Fund Act, 1952 (19 of 1952);

 (b) [***]

(c) “children” means legitimate children and includes adopted children if the Commissioner is satisfied that under the personal law of the member adoption of a child is legally recognised;

(d) “Commissioner” means a Commissioner for Employees’ Provident Fund appointed under section 5D of the Act and includes a Deputy Provident Fund Commissioner and a Regional Provident Fund Commissioner;

(e) “continuous service” means uninterrupted service and includes service which is interrupted by sickness, accident, authorised leave, strike which is not illegal, or cessation of work not due to the employee’s fault;

(f) “excluded employee” means—

(i) an employee who, having been a member of the Fund, withdrew the full amount of his accumulations in the Fund under clause (a) or (c) of] sub-paragraph (1) of paragraph (69);

(ii) an employee whose pay at the time he is otherwise entitled to become a member of the Fund, exceeds ^2-a{fifteen thousand rupees} per month;

 Explanation.—‘Pay’ includes basic wages with dearness allowance, retaining allowance (if any) and cash value of food concessions admissible thereon;

         (iii) [***] 

         (iv) an apprentice.

          Explanation.—An apprentice means a person who, according to the certified standing orders applicable to the factory or establishment, is an apprentice, or who is declared to be an apprentice by the authority specified in this behalf by the appropriate Government;

           [***]

(g) “family” means—

(i) in the case of a male member, his wife, his children, whether married or unmarried, his dependant parents and his deceased son’s widow and children:

Provided that if a member proves that his wife has ceased, under the personal law governing him or the customary law of the community to which the spouses belong, to be entitled to maintenance she shall no longer be deemed to be a part of the member’s family for the purpose of this Scheme, unless the member subsequently intimates by express notice in writing to the Commissioner that she shall continue to be so regarded, and

(ii) in the case of a female member, her husband, her children, whether married or unmarried, her dependant parents, her husband’s dependant parents and her deceased son’s widow and children:

Provided that if a member by notice in writing to the Commissioner expresses her desire to exclude her husband from the family, the husband and his dependant parents shall no longer be deemed to be a part of the member’s family for the purpose of this Scheme, unless the member subsequently cancels in writing any such notice.

            Explanation.— In either of the above two cases, if the child of a member or, as the case may be, the child of a deceased son of the member has been adopted by another person and if, under the personal law of the adopter, adoption is legally recognised, such a child shall be considered as excluded from the family of the member;

            (h) “financial year” means the year commencing on the first day of April;

(i) “Government Security” shall have the meaning assigned to it in the Public Debts Act, 1944 (18 of 1944);

(j) “Inspector” means a person appointed as such under section 13 of the Act;

(k) “quarter” means a period of three months commencing on the first day of January, the first day of April, the first day of July and the first day of October of each year;

(kk) ‘seasonal factory’ means a factory which is exclusively engaged in the manufacture of tea, sugar, rubber turpentine, rosin, indigo, lac, fruit and vegetable preservation industry, rice milling industry, dal milling industry, cashewnut industry, stemming or redrying of tobacco leaf industry, tiles industry, hosiery industry oil milling industry, licensed salt industry, jute bailing or pressing industry, fire works and percussion cap works industry, ice or icecream industry or cotton ginning, balhing and pressing industry;

(kkk) ‘seasonal establishment’ means a plantation of tea, coffee, rubber, cardamom or pepper, a coffee curing establishment, a fire clay mine or a gypsum mine;

(l) “trustee” means a member of a Board of Trustees; and

           (m) all other words and expressions shall have the meanings respectively assigned to them in the Act.

 

  ^2-asubstiuted by G.S.R .608(E) Dated 22/08/2014

 

(1) This Scheme may be called the Employees’ Provident Fund Scheme, 1952.

(2) Save as otherwise provided in the Scheme, this Chapter] and Chapters II and Ill shall come into force at once and the remaining provisions shall come into force on such date or dates as the Central Government may by notification in the Official Gazette appoint and different dates may be appointed for different provisions.

(3) (a) Subject to provisions of sections 16 and 17 of the Act, this Scheme shall apply to all factories and other establishments to which the Act applies or is applied under sub-section (3) or sub-section (4) of section 1 or section 3 thereof:

Provided that the provisions of this scheme shall not apply to—

[***]
            [***]
             (iii) Tea factiries in the State of Assam

(b) Provisions of this Scheme shall—

(i) as respects every establishment which is a factory engaged in any industry mentioned herein, namely, cement, cigarettes, electrical, mechanical or general engineering products, iron and steel, paper and textiles (made wholly or in part of cotton or wool or jute or silk, whether natural or artificial), be deemed to have, come into force with effect from 2nd day of September, 1952;

(ia) as respects factories relating to the industries added to Schedule I of the Act, by notification of the Government of India in the Ministry of Labour, No. S.R.O. 1566, dated the 4^th July 1956, come into force on the 31st day of July, 1956;

(ii) as respects factories relating to the industries added to Schedule I of the Act by notification of the Government of India in the Ministry of Labour, No. S.R.O. 2026, dated the 3^rd September, 1956, come into force on the 30th day of September, 1956;

(iii) as respects factories relating to the mineral oil refining industry added to Schedule I of the Act by notification of the Government of India in the Ministry of Labour, No. S.R.O. 218,dated the 19th January, 1957, come into force on the 31st day of January, 1957;

(iv) as respects plantations of tea (other than tea plantations in the State of Assam, coffee, rubber, cardamom and pepper, covered by the notification of the Government of India in the Ministry of Labour, No. S.R.O. 529, dated the 16th February, 1957, come into force on the 30th day of April, 1957;

(v) as respects factories relating to the oxygen, acetylene and carbon dioxide gases in industries added to Schedule I of the Act as Item (x) under the head “Heavy and Fine Chemicals” by the notification of the Government of India in the Ministry of Labour and Employment, No. S.R.O. 1976, dated the 15th June, 1957, come into force on the 31st day of July, 1957;

(vi) as respects iron ore, limestone, manganese and gold mines, covered by the notification of the Government of India in the Ministry of Labour and Employment, No. S.R.O. 2705, dated the 24th August, 1957, come into force on the 30th day of November, 1957;

(vii) as respects factories relating to the Industrial and Power Alcohol and Asbestos Cement Sheets Industries added to Schedule I of the Act by notification of the Government of India in the Ministry of Labour and Employment, No. S.R.O. 3067, dated the 28th September, 1957, come into force on the 30^th day of November, 1957;

(viii) as respects coffee curing establishments covered by the notification of the Government of India in the Ministry of Labour and Employment, No. S.R.O. 3411, dated the 26^th October, 1957, come into force on the 30th day of November, 1957;

(ix) as respects factories relating to the biscuit making industry including composite units making biscuits and products such as bread, confectionery and milk and milk powder, added to Schedule I of the Act vide Government of India Ministry of Labour and Employment, Notification No. G.S.R. 170, dated the 12th March, 1958, come into force on the 30th day of April, 1958;

(x) as respects road motor transport establishments covered by the notification of the Government of India in the Ministry of Labour and Employment, No. G.S.R. 399, dated the 24th March, 1959, come into force on the 30th day of April, 1959;

(xi) as respects mica mines and mica industry covered by the notification of the Government of India in the Ministry of Labour and Employment, Nos. G.S.R. 312 and 313, dated the 5th March, 1960, respectively, come into force on the 31st day of May, 1960;

(xii) as respects factories relating to the plywood industry covered by the notification of the Government of India in the Ministry of Labour and Employment No. G.S.R. 632, dated, the 30^th May, 1960, come into force on the 30th June, 1960;

(xiii) as respects factories relating to the automobile repairing and servicing industry covered by the notification of the Government of India in the Ministry of Labour and Employment, No. G.S.R. 683, dated the 9th June, 1960, come into force on the 30th June, 1960;

(xiv) as respects any cane farm owned by a sugar factory covered by the notification of the Government of India in the Ministry of Labour and Employment No. G.S.R. 1274, dated the 21^st October, 1960, come into force on the 30th November, 1960;

(xv) as respects factories relating to rice, flour and dal milling industries covered by the notification of the Government of India in the Ministry of Labour and Employment No. G.S.R. 1443, dated the 24th November, 1960, come into force on the 31st December, 1960;

(xvi) as respects factories relating to the starch industry covered by the notification of the Government of India in the Ministry of Labour and Employment No. G.S.R. 535, dated the 10th April, 1961, come into force on the 31st May, 1961;

xvii) as respects hotels and restaurants covered by the notification of the Government of India in the Ministry of Labour and Employment No. G.S.R. 704, dated the 16th May, 1961, come into force on the 30th June, 1961;

(xviii) as respects factories relating to petroleum or natural gas exploration, prospecting, drilling or production and petroleum or natural gas refining and establishments engaged in the storage or transport or distribution of petroleum or natural gas or products of either petroleum or natural gas covered by the notifications of the Government of India in the Ministry of Labour and Employment Nos. G.S.R. 705 and 706, dated the 16th May, 1961, respectively, come into force on the 30th June, 1961;

(xix) as respects the establishments covered by the notification of the Government of India in the Ministry of Labour and Employment, No. G.S.R. 827, dated the 19th June, 1961, come into force on the 31st day of July, 1961;

(xx) as respects establishments covered by the notification of the Government of India in the Ministry of Labour and Employment, No. G.S.R. 1013, dated the 29th July, 1961, come into force on the 31st day of July, 1961;

(xxi) as respects factories relating to the leather and leather products industry covered by the notification of the Government of India in the Ministry of Labour and Employment, No. G.S.R. 993, dated the 29th July, 1961, come into force on the 31st day of August, 1961;

(xxii) as respects factories relating to the stone-ware jars and crockery industries covered by the notification of the Government of India in the Ministry of Labour and Employment, No. G.S.R. 1382, dated the 4th November, 1961, come into force on the 30th day of November, 1961;

           (xxiii) as respects the establishments covered by the notification of the Government of India in the Ministry of Labour and Employment, No. G.S.R. 1458, dated the 2nd December, 1961, but not including the establishment referred to in sub-clause

(xiv) come into force on the 31st December, 1961;

(xxiv) as respects every trading and commercial establishment engaged in the purchase, sale or storage of any goods, including establishments of exporters, importers, advertisers, commission agents and brokers, and commodity and stock exchanges, but not including banks or ware-houses established under any Central or State Act, covered by the notification of the Government of India in the Ministry of Labour and Employment, No. G.S.R. 346, dated the 7th March, 1962, come into force on the 30th day of April, 1962;

(xxv) as respects the factories relating to fruit and vegetable preservation industry covered by the notification of the Government of India in the Ministry of Labour and Employment, No. G.S.R. 786, dated the 6th June, 1962 4[as amended by the notification No. G.S.R. 1461, dated the 29^th August, 1963], come into force on the 30th June, 1962;

(xxvi) as respects the factories relating to cashewnut industry covered by the notification of the Government of India in the Ministry of Labour and Employment, No. G.S.R. 1125, dated the 18^th August, 1962, come into force on the 30th September, 1962;

(xxvii) as respects establishments specified in the notification of the Government of India in the Ministry of Labour and Employment, No. G.S.R. 1232, dated the 7th September, 1962, come into force on the 31st October, 1962;

(xxviii) as respects bauxite mines covered by the notification of the Government of India in the Ministry of Labour and Employment, No. G.S.R. 1625, dated the 23rd November, 1962, come into force on the 31st December, 1962;

(xxix) as respects the confectionery industry come into force on the 31st March, 1963;

(xxx) as respects establishment engaged in laundry and laundry services referred to in the notification of the Government of India in the Ministry of Labour and Employment, No. G.S.R. 561, dated the 23rd March, 1963, come into force on the 30^th April, 1963;

(xxxi) as respects the industries engaged in the manufacture of buttons, brushes, plastic and plastic products and stationery products, come into force on the 30th day of April, 1963;

(xxxii) as respects the establishments covered by the notification of the Government of India in the Ministry of Labour and Employment, No. G.S.R. 728, dated the 20th April 1963, come into force on the 31st day of May, 1963;

(xxxiii) as respects canteens covered by the notification of the Government of India in the Ministry of Labour and Employment, No. G.S.R. 1285, dated the 29th July, 1963, come into force on 31st day of August, 1963;

(xxxiv) as respects aerated water industry, that is to say, any industry, engaged in the manufacture of aerated water, soft drinks, carbonated water, industry come into force on 31st day of August, 1963;

(xxxv) as respects distilling and rectifying of spirits (not falling under industrial and power alcohol) and blending of spirits industry come into force on the 31st day of October, 1963;

(xxxvi) as respects the establishments in Pondicherry territory covered under the Employees’ Provident Funds Act, 1952 (19 of 1952), by virtue of the Pondicherry (Laws) Regulation, 1963 (7 of 1963), come into force on the 31st day of October, 1963;

(xxxvii) as respects the paint and varnish industry come into force on the 31st day of January, 1964;

xxxviii) as respects bone crushing industry come into force on the 31^st day of January, 1964;

(xxxix) as respects china-clay mines come into force on the 30th day of June, 1964;

(xl) as respects pickers industry come into force on the 30th day of June, 1964;

(xli) as respects the establishments in the Union territory of Goa, Daman and Diu in which territory the Employees’ Provident Fund Act, 1952 (19 of 1952), has been enforced from the 1^st July, 1964 by the notification of the Government of Goa, Daman and Diu, Industries and Labour Department No. LC/6/64, dated the 24th June, 1964, come into force on the 31st day of July, 1964;

(xlii) as respects the establishments specified in the notification of the Government of India in the Department of Social Security, No. G.S.R. 1398, dated the 17th September, 1964, come into force on the 31st day of October, 1964;

(xliii) as respects milk and milk products industry specified in the notification of the Government of India in the Department of Social Security, No. G.S.R. 1723, dated the 27th November, 1964, come into force on the 31st day of December, 1964;

(xliv) as respects (1) travel agencies engaged in the (i) booking of International Air and Sea passages and other travel arrangements, (ii) booking of internal air and mail passages and other travel arrangements, and (iii) forwarding and clearing of cargo from and to overseas and within India; and 

     (2) forwarding agencies engaged in the collection, packing, forwarding or delivery of any goods including, carloading, break-bulk service and foreign freight service specified in the notification of the Government of India in the Department of Social Security, No. G.S.R. 1796, dated the 9th December, 1964, come into force on the 31st day of January, 1965;

(xlv) as respects non-ferrous metals and alloys in the form of ingots industry specified in the notification of the Government of India in the Department of Social Security, No. G.S.R. 1795, dated the 9th December, 1964, come into force on the 31^st January, 1965;

(xlvi) as respects bread industry specified in the notification of the Government of India in the Department of Social Security, No. G.S.R. 402, dated the 2nd March 1966; come into force on the 31st day of March, 1965;

(xlvii) as respects the stemming or re-drying of tobacco leaf industry, that is to say, any industry engaged in the stemming, re-drying, handling, sorting, grading or packing of tobacco leaf specified in the notification of the Government of India in the Department of Social Security, No. G.S.R. 768, dated the 18^th May, 1965, come into force on the 30th day of June, 1965;

(xlviii) as respects agarbattee (including dhoop and dhoopbattee) industry specified in the notification of the Government of India in the Department of Social Security, No. G.S.R. 910, dated the 23rd June, 1965, come into force on the 31st day of July, 1965;

(xlix) as respects coir (excluding the spinning sector) industry specified in the notification of the Government of India in the Department of Social Security, No. G.S.R. 952, dated the 3^rd July, 1965, come into force on the 30th day of September, 1965;

(l) as respects magnesite mines covered by the notification of the Government of India in the Department of Social Security, No. G.S.R. 1166, dated the 9th August 1965, come into force on the 31st day of August, 1965;

(li) as respects stone quarries producing roof and floor slabs, dimension stones, monumental stones and mosaic chips covered by the notification of the Government of India in the Department of Social Security, No. G.S.R. 1779, dated the 27th November, 1965, come into force on the 31st day of December, 1965;

(lii) as respects ⁵⁹[banks other than the nationalised banks established under any Central or State Act] covered by the notification of the Government of India in the Department of Social Security, No. G.S.R. 2, dated the 18th December, 1965, come into force on the 31st January, 1966;

(liii) as respects the tobacco industry, that is to say, any industry engaged in the manufacture of cigars, zarda, snuff, qivam and guraku from tobacco covered by the notification of the Government of India in the Ministry of Labour, Employment and Rehabilitation (Department of Labour and Employment), No. G.S.R. 895, dated the 1st June, 1966, come into force on the 30th day of June, 1966;

(liv) as respects paper products industry covered by the notification of the Government of India in the Ministry of Labour, Employment and Rehabilitation (Department of Labour and Employment), No. G.S.R. 1119, dated the 11th July, 1966, come into force on the 31st day of July, 1966;

(lv) as respects licensed salt industry covered by the notification of the Government of India in the Ministry of Labour, Employment and Rehabilitation (Department of Labour and Employment), No. G.S.R. 1362, dated the 30th August, 1966, come into force on the 30th day of September, 1966;

(lvi) as respects linoleum and indoleum industries specified in the notification of the Government of India in the Ministry of Labour, Employment and Rehabilitation (Department of Labour and Employment), No. G.S.R. 437, dated the 27th March, 1967, come into force on the 30th April, 1967;

(lvii) as respects explosives industry, come into force on the 31st day of July, 1967

(lviii) as respects jute bailing or pressing industry specified in the notification of the Government of India in the Ministry of Labour, Employment and Rehabilitation (Department of Labour and Employment), No. G.S.R. 1226, dated the 5th August, 1967, come into force on the 31st day of August, 1967;

(lix) as respects fireworks and percussion cap works industry specified in the notification of the Government of India in the Ministry of Labour, Employment and Rehabilitation (Department of Labour and Employment), No. G.S.R. 1530, dated the 5th October, 1967, come into force on the 31st day of November, 1967;

(lx) as respects tent making industry specified in the notification of the Government of India in the Ministry of Labour, Employment and Rehabilitation (Department of Labour and Employment), No. G.S.R. 1716, dated the 3rd November, 1967, come into force on the 30th day of November, 1967;

⁶⁸[(lxi) as respects the barytes, dolomite, fire clay, gypsum, kyanite, sillimanite and steatite mines come into force on the 31st day of August, 1968;

⁶⁹[(lxii) as respects Cinchona plantations come into force on the 31^st day of December, 1968;

(lxiii) as respects ferro-manganese industry come into force on the 30th day of April, 1969;

(lxiv) as respects ice or ice-cream industry come into force on the 30th day of June, 1969;

(lxv) as respects diamond mines come into force on the 30th day of June, 1969;

(lxvi) as respects establishments which are exclusively or principally engaged in general insurance business come into force on the 31st day of January, 1970;

(lxvii) as respects establishments rendering expert services come into force on the 31st day of May, 1971;

(lxviii) as respects factories engaged in the winding of thread and yarn reeling covered by the notification of the Government of India in the Ministry of Labour, Employment and Rehabilitation (Department of Labour and Employment), No. G.S.R. 1988, dated the 22nd November, 1971, come into force on the 30th day of November, 1971;

(lxix) as respects Railway Booking Agencies run by the contractors or by other private establishments on commission basis specified in the notification of the Government of India in the Department of Labour and Employment, No. 4/3/65-PF-II(i), dated the 17th March, 1972, come into force on the 31st day of March, 1972;

(lxx) as respects cotton ginning, bailing and pressing industry, specified in the notification of Government of India in the Ministry of Labour, Employment and Rehabilitation (Department of Labour and Employment), No. G.S.R. 1251, dated the 23rd September, 1972, come into force on the 30^th day of September, 1972;

(lxxi) as respects messes other than military messes covered by the notification of the Government of India in the Ministry of Labour, Employment and Rehabilitation (Department of Labour and Employment), No. G.S.R. 299, dated the 24th March, 1973, come into force on the 31st March, 1973;

(lxxii) [***]

(lxxiii) as respects factories relating to “Katha” making industry covered by the notification of the Government of India in the Ministry of Labour, Employment and Rehabilitation (Department of Labour and Employment), No. G.S.R. 503, dated the 2nd May, 1973, come into force on the 31st May, 1973;

(lxxiv) as respects the establishments known as hospitals specified in the notification of the Government of India in the Ministry of Labour, Employment and Rehabilitation (Department of Labour and Employment), No. G.S.R. 1082, dated the 29th, September, 1973, come into force on the 31st August, 1973;

(lxxv) as respects the employees of the beer manufacturing industry, that is to say, any industry engaged in the manufacture of the product of alcoholic fermentation of a mash in potable water of malted barley and hops, or of hops concentrated with or without the addition of other malted or unmalted cereals or other carbo-hydrate preparations, specified in the notification of the Government of India in the Ministry of Labour, No. G.S.R. 428, dated the 27th April, 1974, come into force on the 30th April, 1974;

(lxxvi) as respects the establishments engaged in sorting, cleaning and teasing of cotton specified in the notification of the Government of India, in the Ministry of Labour, No. G.S.R. 1094, dated the 26th September, 1974, come into force on the 30th day of September, 1974;

(lxxvii) as respects societies, clubs, or associations which render service to their members without charging any fee over and above the subscription fee or membership fee specified in the notification of the Government of India in the Ministry of Labour, No. G.S.R. 1294, dated 16th November, 1974, come into force on the 30th day of November, 1974;

(lxxviii) as respects every garments making factory specified in the notification of the Government of India in the Ministry of Labour, No. G.S.R. 1295, dated 23rd November, 1974, come into force on the 13th day of November, 1974;

(lxxix) as respects the Agricultural Farms, Fruit Orchards, Botanical Gardens and Zoological Gardens specified in the notification of the Government of India in the Ministry of Labour, No. G.S.R. 1315, dated 27th November, 1974, come into force on the 31st day of December, 1974;

(lxxx) as respects soapstone mines and establishments engaged in the grinding of soapstone covered by the notification of the Government of India in the Ministry of Labour, S.O. 1955, dated the 21st June, 1975, come into force on the 30th June, 1975;

(lxxxi) as respects the apatite, asbestos, calcite, ball clay, corundum, emerald, feldspar, silica (sand), quartz, ochre, chromite, graphite and fluorite mines covered by the notification of the Government of India in the Ministry of Labour, No. G.S.R. 1102, dated the 24th July, 1976, come into force on the 30^th September, 1976;

(lxxxii) as respects.

(1) establishments which are factories engaged in the manufacture of glue and gelatine,

(2) stone quarries producing stone chips, stone sets, stone boulders, and ballasts, and

(3) establishments engaged in fish processing and nonvegetable food preservation industry including bacon factories and pork processing plants, covered by the Notification of Government of India in the Ministry of Labour, No. G.S.R. 204, dated the 31st January, 1977, come into force on the 28th February, 1977;

(lxxxiii) as respects the beedi industry, that is to say, any industry engaged in the manufacture of beedis, specified in the notification of the Government of India in the Ministry of Labour, No. G.S.R. 660, dated the 17th May, 1977, come into force on the 31st May, 1977;

(lxxxiv) as respects the financial establishment (other than banks) engaged in the activities of borrowing, lending, advancing of money and dealing with other monetary transactions with a view to earn interest not being the Unit Trust of India established under the Unit Trust of India Act, 1963 (52 of 1963), the Agricultural Re-finance Corporation established under the Agricultural Re-finance Corporation Act, 1963 (10 of 1963), the Industrial Development Bank of India established under the Industrial Development Bank of India Act, 1964 (18 of 1964), the Industrial Finance Corporation of India established under the Industrial Finance Corporation Act, 1948 (15 of 1948) and State Finance Corporations established under the State Finance Corporation Acts specified in the notification of the Government of India in the Ministry of Labour, No. G.S.R. 1458, dated the 18th November, 1978, come into force on the day of December 31, 1978;

(lxxxv) as respects lignite mines specified in the notification of the Government of India in the Ministry of Labour, No. G.S.R. 31, dated the 16th December, 1978, come into force on the 6^th January, 1979;

(lxxxvi) as respects the ferro chrome industry, that is to say, any industry engaged in the manufacture of ferro chrome, specified in the notification of the Government of India in the Ministry of Labour, No. G.S.R. 938, dated the 25th June, 1978, come into force on the 31st July, 1979;

lxxxvii) as respects the diamond cutting industry, that is to say, any industry engaged in the cutting of diamond, specified in the notification of the Government of India in the Ministry of Labour, No. G.S.R. 564, dated the 17th May, 1980, come into force on the 31st May, 1980;

(lxxxviii) as respects the quartzite mines covered by the notification of the Government of India in the Ministry of Labour, No. G.S.R. 563, dated the 17th May, 1980, come into force on the 31st May, 1980;

(lxxxix) as respects the inland water transport establishments, that is to say, any establishment engaged in the activities of inland water transport specified in the notification of the Government of India in the Ministry of Labour, No. G.S.R. 565, dated the 17^th May, 1980, come into force on the 31st May, 1980;

(xc) as respects the establishments engaged in building and construction industry specified in the notification of the Government of India in the Ministry of Labour, No. G.S.R. 1069, dated the 11th October, 1980, come into force on the 31^st October, 1980;

(xci) as respects factories relating to the myrobalan extract power myrobalan extract solid and vegetable tannin blended extract industries, specified in the notification of the Government of India in the Ministry of Labour, No. G.S.R. 613(E), dated the 30th October, 1980, come into force on the 31st October, 1980;

(xcii) as respects the brick industry, that is to say, any industry engaged in the manufacture of Bricks, specified in the notification of the Government of India in the Ministry of Labour, No. G.S.R. 662(E), dated the 27th November, 1980, come into force on the 30th November, 1980;

(xciii) as respects the establishments engaged in stevedoring, loading and unloading of ships specified in the notification of the Government of India in the Ministry of Labour, No. G.S.R. 611(E), dated the 23rd November, 1981, published in Part II, Section 3, sub-section (i) of the Gazette of India, Extraordinary, dated the 23rd November, 1981;

(xciv) as respects establishments engaged in poultry farming specified in the notification of the Government of India in the Ministry of Labour, No. G.S.R. 643(E), dated the 7th December, 1981 published at page 1834 in Part II, Section 3, sub-section (i) of the Gazette of India, Extraordinary, dated the 7th December, 1981;

(xcv) as respects the establishments engaged in Cattle Feed Industry specified in the notification of the Government of India in the Ministry of Labour, No. G.S.R. 644(E), dated the 7th December 1981, published at page 1934 in Part II, Section 3, sub-section (i) of the Gazette of India, Extraordinary, dated the 7^th December 1981;

(xcvi) as respects the educational, scientific, research and training institutions specified in the notification of the Government of India in the Ministry of Labour, No. S.O. 986, dated the 19^th February, 1982, published in Part II, Section 3, sub-section (ii) of the Gazette of India, dated the 6th March, 1982;

(xcvii) as respects the industries based on asbestos as principal raw material, specified in the notification of the Government of India in the Ministry of Labour and Rehabilitation, No. S.O. 2459, dated the 21st May, 1983, published in Part II, Section 3, sub-section (ii) of the Gazette of India, dated the 4th June, 1983;

(xcviii) as respects the cinema theatres employing 5 or more workers as specified in section 24 of the Cine-Workers and Cinema Theatre Workers’ (Regulations of Employment) Act, 1981 (50 of 1981) be deemed to have come into force with effect from the 1st day of October, 1984;

(xcix) as respects the iron ore pellets industry as specified in the notification of the Government of India in the Ministry of Labour, No. S.O. 2276, dated the 30th August, 1989, published in Part II, Section 3, sub-section (ii) of the Gazette of India, dated the 16th September, 1989;

(c) as respects the establishments engaged in guar gum factories, marble mines and diamond saw mills specified in the notification of the Government of India, in the Ministry of Labour, No. G.S.R. 170, dated the 25th March, 1992, published in Part II, Section 3, sub-section (ii) of the Gazette of India, dated the 11th April, 1992.

(ci) as respects the establishments engaged in rendering—

(i) courier services,

(ii) aircraft or airlines other than the aircrafts or airlines owned or controlled by the Central or State Government, and

(iii) cleaning and sweeping services, specified in the notification of Government of India in the Ministry of Labour, No. S.O. 746, dated 22-3-2001, published in Part II, Section 3, subsection (ii) of the Gazette of India dated 7th April, 2001; come into force with effect from 1st April, 2001.

(cii) with respect to the establishments engaged in Railways for construction, maintenance, operation and commercial activities of Railways excluding Indian Railways exclusively managed by Government of India whose employees are in enjoyment of the Provident Fund, Pension and other retrial benefits under the Rules made by the Central Government; specified in notification of the Govt. of India in the Ministry of Labour and Employment G.S.R. 401, dated 10-11-2005, published in Part II of Section 3 of sub-section (i) of the Gazette of India, dated 19-11-2005 comes into force from the date of Publication.

 

 

 

 

(1) The Chairman of the Central Board shall call a meeting of the Board for the purpose of election to the Executive Committee of the members representing the employer or, as the case may be, the employees referred to in clauses (d) and (e) of sub-section (2) of section 5AA of the Act.

(2) In the meeting referred to in sub-paragraph (1), the Chairman of the Central Board may invite the members to propose the names of those members, who represent the employers or, as the case may be, the employees and every such proposal shall be duly seconded by another member of the Board.

(3) If the number of persons proposed and seconded for election under subparagraph (2) does not exceed the number of vacancies to be filled up from amongst the persons representing the employers, or, as the case may be, the employees, the persons whose names have been so proposed and seconded in relation to the category of employers or employees, shall be declared elected to the Executive Committee.

(4) If the number of persons proposed and seconded for election under subparagraph (2) exceeds the number of vacancies to be filled up from amongst the persons representing the employers, or, as the case may be, the employees, each member of the Board present at the meeting shall be given a ballot paper containing the names of all the candidates so proposed and seconded and he may record his votes thereon for as many candidates belonging to the categories of employers or employees, as there are vacancies to be filled up in relation to each such category, but not more than one vote shall be given in favour of any one candidate. If any member votes for more candidates than the number of vacancies in relation to the categories of employers or employees or gives more than one vote in favour of any one candidate, all his votes shall be deemed to be invalid.

(5) The person getting the highest number of votes shall be declared by the Chairman as duly elected to the Executive Committee at the same meeting or as soon thereafter as possible:

Provided that where there is an equality of votes between any candidates, and the addition of one vote will entitle any of the candidates to be declared elected such candidate shall be selected by lot to be drawn in the presence of the Chairman in such manner as he may determine.

(6) If any question arises as to the validity of any election, it shall be referred to the Central Government, who shall decide the same.

 

 

 

(1) Until such time as a State Board is constituted for a State, the Chairman of the Central Board] may, by notification in the Official Gazette, set up a Regional Committee for the State, which will function under the control of the Central Board. The Regional Committee shall consist of the following persons, namely:—

(a) a Chairman appointed by the Chairman of the Central Board;

(b) Two persons appointed by the Chairman of the Central Board on the recommendation of the State Government;

(c) two persons representing employers in the industries or other establishments to which this Scheme applies in the State appointed by the Chairman of the Central Board] in consultation with such organisations of employers in the State as may be recognised for the purpose by the Central Government;

(d) two persons representing employees in the industries or establishments to which this Scheme applies in the State appointed by the Chairman of the Central Board in consultation with such organisations of employees in the State as may be recognised for the purpose by the Central Government; and

(e) the non-official members of the Central Board ordinarily resident in the State:

Provided that where the Chairman of the Central Board considers it expedient so to do, he may appoint up to five additional representatives of the employers or, as the case may be, the employees.

(2) A Regional Committee shall advise the Central Board—

(i) on such matters as the Central Board may refer to it from time to time;

(ii) generally, on all matters connected with the administration of the Scheme in the State and, in particular, on—

(a) progress of recovery of provident fund contributions and other charges,

(b) expeditious disposal of prosecutions,

(c) speedy settlement of claims,

(d) annual rendering of accounts to members of the Fund, and

(e) speedy sanction of advances.

(3) As soon as a State Board is constituted for any State, the Regional Committee constituted for that State under this paragraph shall stand dissolved.

 

 

 

(1) A trustee of the Central Board or a member of the Executive Committee may resign his office by letter in writing addressed to the Central Government and his office shall fall vacant from the date on which his resignation is accepted by the Central Government.

A member of the Regional Committee may resign his office by a letter in writing addressed to the Chairman, Central Board, and his office shall fall vacant from the date on which his resignation is accepted by the Chairman, Central Board.

(2) [***]

 

 

(1) A person shall be disqualified for being appointed as or for being a trustee or member of a Regional Committee,—

(i) if he is declared to be of unsound mind by a competent court; or

(ii) if he is a undischarged insolvent; or

(iii) if before or after the commencement of the Act he has been convicted of an offence involving moral turpitude; or

(iv) if he as an employer in relation to an exempted establishment or an establishment to which the Scheme applies has defaulted in the payment of any dues to the Central Board or the Fund recoverable from him under the Act or the Scheme, as the case may be.

(2) If any question arises whether any person is disqualified under subparagraph (1), it shall be referred to the Central Government and the decision of the Central Government on any such question shall be final.

 

 

 

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.

 

(1) Before a non-official trustee or a member of a Regional Committee leaves India—

(a) he shall intimate to the Chairman of the Central Board or of the Committee, as the case may be, of the dates of his departure from and expected return to India, or

(b) if he intends to absent himself for a period longer than six months, he shall tender his resignation.

(2) If any trustee or a member of a Regional Committee leaves India for a period of six months or more without intimation to the Chairman of the Central Board or of the Regional Committee, as the case may be, he shall be deemed to have resigned from the Central Board or the Committee.

 

 

 

(1) The Central Board of Trustees or the Executive Committee or Regional Committee shall, subject to the provisions of paragraph 12, meet at such place and time as may be appointed by the Chairman:

Provided that the Central Board or the Regional Committee shall meet at least twice in each financial year and the Executive Committee shall meet at least four times in each financial year.

(2) The Chairman may, whenever he thinks fit, and shall within fifteen days of the receipt of a requisition in writing from not less than one-third of the members in the case of the Central Board or the Executive Committee and not less than three members excluding the Chairman in the case of a Regional Committee, call a meeting thereof.

 

 

 

Notice of not less than 15 days from the date of posting, containing the date, time and place of every ordinary meeting together with a list of business to be conducted at the meeting, shall be despatched by registered post or by special messenger to each Trustee or a member of the Executive Committee or the Regional Committee, as the case may be, present in India:

Provided that when the Chairman calls a meeting for considering any matter which in his opinion is urgent, a notice giving such reasonable time as he may consider necessary, shall be deemed sufficient.

 

 

 

The Chairman of the Central Board or the Executive Committee or a Regional Committee shall preside at every meeting of the Central Board or the Executive Committee or the Regional Committee, as the case may be, at which he is present. If the Chairman of the Central Board is absent at any time, the Vice-Chairman thereof shall preside over the meeting of the Central Board and exercise all the powers of the Chairman at the meeting. If the Vice-Chairman of the Central Board or the Chairman of the Executive Committee or of a Regional Committee is absent at any time, the trustees or members present shall elect one of the trustees or, as the case may be, the members to preside over the meeting and the trustee or member so elected, shall exercise all the powers of the Chairman at the meeting.

 

 

 

(1) No business shall be transacted at a meeting of the Central Board or the Executive Committee or a Regional Committee unless at least eleven trustees or four members of the Executive Committee or a Regional Committee, as the case may be, are present, of whom—

(a) in the case of the Central Board at least one each shall be from among those appointed under clauses (d) and (e) respectively of subsection (1) of section 5A of the Act;

(aa) in the case of the Executive Committee at least one each shall be from among those elected under clauses (d) and (e) of sub-section (2) of section 5AA of the Act;

(b) in the case of a Regional Committee, at least one shall be from among those appointed under clause (c) and at least one from among those appointed under clause (d) of sub-paragraph (1) of paragraph 4.

(2) If at any meeting the number of trustees or members of the Executive Committee or a Regional Committee is less than the required quorum, the Chairman shall adjourn the meeting to a date not later than seven days from the date of the original meeting informing the trustees or members of the Executive Committee or the Regional Committee, as the case may be, of the date, time and place of the adjourned meeting and it shall thereupon be lawful to dispose of the business at such adjourned meeting irrespective of the number of trustees or members of the Executive Committee or the Regional Committee present.

 

 

 

(1) If a trustee or a member is unable to attend any meeting of the Central Board or the Regional Committee as the case may be, he may, by a written instrument, signed by him, addressed to the Chairman of the Central Board or the Regional Committee, as the case may be, and explaining the reasons for his inability to attend the meeting, appoint any representative of the Organisation, which he represents on the Central Board or the Regional Committee, as his substitute for attending that meeting of the Central Board or the Regional Committee in his place:

Provided that no such appointment shall be valid unless—

(i) such appointment has been approved by the Chairman of the Central Board or the Regional Committee as the case may be; and 

           (ii) the instrument making such appointment has been received by the Chairman of the Central Board or the Regional Committee, as the case may be [***] before the date fixed for the meeting.

(2) A substitute validly appointed under sub-paragraph (1) shall have all the rights and powers of a trustee or a member, in relation to the meeting of the Central Board or the Regional Committee, in respect of which he is appointed and shall receive allowances, and be under obligations as if he were a trustee or a member appointed under the Act and the scheme respectively.

(3) A trustee or a member appointing a substitute for attending any meeting of the Central Board or the Regional Committee, as the case may be, shall, notwithstanding anything contained in this paragraph, continue to be liable for the misappropriation or misapplication of the Fund by the substitute and shall also be liable for any act of misfeasance or non-feasance committed in relation to the Fund by the substitute appointed by him.

 

 

 

Every question considered at a meeting of the Central Board, or the Executive Committee or a Regional Committee shall be decided by a majority of the votes of the trustees or members of the Executive Committee or a Regional Committee present and voting. In the event of an equality of votes the Chairman shall exercise a casting vote:

Provided that the Chairman may, if he thinks fit, direct that any question shall be decided by the circulation of necessary papers to trustees or members of the Executive Committee or a Regional Committee present in India and by securing their opinions in writing. Any such question shall be decided in accordance with the opinion of the majority of trustees or members received within the time limit allowed and if the opinions are equally divided, the opinion of the Chairman shall prevail:

Provided further that any trustee or member of the Executive Committee, or Regional Committee may request that the question referred to trustees or, members of the Executive Committee or a Regional Committee, as the case may be, for written opinion be considered at a meeting of the Central Board, or the Executive Committee or a Regional Committee and thereupon the Chairman may, and if the request is made by not less than three trustees or members of the Executive Committee or a Regional Committee shall direct that it shall be so considered.

 

 

 

(1) The minutes of a meeting of the Central Board or the Executive Committee or a Regional Committee showing inter alia the names of the trustees or members of Executive Committee or a Regional Committee present thereat shall be circulated to all trustees or members of Executive Committee or a Regional Committee present in India not later than one month from the date of the meeting. The minutes shall thereafter be recorded in minute book as a permanent record:

Provided that if another meeting is held within a period of one month and ten days, the minutes shall be circulated so as to reach the trustees or members at least ten days before such meeting.

(2) The records of the minutes of each meeting shall be signed by the Chairman after confirmation with such modifications, if any, as may be considered necessary at the next meeting.

 

 

No act or proceeding of a Regional Committee shall be deemed to be invalid by reason merely of any vacancy in or any defect in the constitution of  the Regional Committee be.

 

 

 

The Central Provident Fund Commissioner and the Financial Adviser and Chief Accounts Officer shall not undertake any work unconnected with their office without the previous sanction of the Central Government.

 

 

[***]

 

 

The Central Board may, [***] open such regional and local offices as it may consider desirable for the proper implementation of the Scheme. It may also define the functions and duties of the regional and local offices.

 

 

 

(1) The Central Provident Fund Commissioner shall be the Secretary of the Central Board and of the Executive Committee. The Regional Provident Fund Commissioner-in-charge of the region shall be the Secretary of the Regional Committee of the State /Union Territory within his jurisdiction.

(2) The Secretary to the Central Board or the Executive Committee or a Regional Committee shall, in consultation with the Chairman, convene meetings of the Central Board or the Executive Committee or the Regional Committee, as the case may be, keep a record of its minutes and shall take the necessary steps for carrying out the decisions of the Central Board or the Executive Committee or the Regional Committee, as the case may be.

 

 

 

The power of appointment vested in the Central Board under sub-section (3) of section 5D of the Act shall be exercised by the Board in relation to pasts carrying the maximum scale of pay of Rs. 14300-18300.

 

 

 

References relating to all appointments of officers of the level of the Regional Provident Fund Commissioners and above made by the Chairman, Central Board shall be placed before the next meeting of the Central Board for information.

 

 

(1) A Commissioner may, without reference to the Central Board sanction expenditure on contingencies, supplies and services and purchase of articles required for administering the Fund subject to financial provision in the budget and subject to the limits up to which a Commissioner may be authorised to sanction expenditure on any single item from time to time by the Central Board [***].

(2) A Commissioner may also exercise such administrative and financial powers other than those specified in sub-paragraph (1) above, as may be delegated to him from time to time by the Central Board [***].

(3) A Commissioner may delegate from time to time the administrative and financial powers delegated to him by the Central Board to any officer under his control or superintendence to the extent considered suitable by him for the administration of the Scheme. A statement of such delegation shall be placed before the next meeting of the Central Board for information.

 

 

 

 

 

(1) The Central Board [***] may, by a resolution, empower its Chairman to sanction expenditure on any item, whether in the nature of capital expenditure or revenue expenditure, as it may deem necessary for the efficient administration of the Fund, subject to financial provisions in the Budget, where such expenditure is beyond the limits up to, which the Commissioner is authorised to sanction expenditure on any single item.

(2) The Central Board may also, by a resolution, empower its Chairman to appoint such officers and employees other than those mentioned in subsections (1) and (2) of section 5D of the Act, as he may consider necessary for the efficient administration of the Scheme.

(3) All sanctions of expenditure made by the Chairman in pursuance of sub-paragraph (1) shall be reported to the Central Board as soon as possible after the sanction of the expenditure.

 

 

 

Until the Central Board is constituted, the Central Government shall administer the Fund and may exercise any of  the powers and discharge any of the functions of the Board:

Provided that on the constitution of the Central Board, the Central Government shall transfer amounts standing to the credit of the Fund to the Central Board.

 

(1) A Commissioner may by order and subject to such conditions as may be specified in the order exempt from the operation of all or any of the provisions of this Scheme an employee to whom the Scheme applies on receipt of application in Form I from such an employee:

Provided that such an employee is entitled to benefits in the nature of Provident Fund, gratuity or old age pension according to the rules of the factory or other establishment and such benefits separately or jointly are on the whole not less favourable than the benefits provided under the Act and the Scheme.

(2) Where an employee is exempted as aforesaid, the employer shall in respect of such employee maintain such account, submit such returns, provided such facilities for inspection, pay such inspection charges and invest provident fund collections in such manner as the Central Government may direct.

^27-a{“ Provided that above mentioned returns shall be submitted by the employer electronic format also  in such form manner as may be specified by the commissioner}

 
             (3) An employee exempted under sub-paragraph (1) may by an application to the Commissioner make a declaration that he shall become a member of the Fund.

(4) No employee shall be granted exemption or permitted to apply out of exemption more than once on each account.

 ^27-asubstituted by G.S.R.336 (E) , dated 04/05/2012 w.e.f 04/05/2012

 

 

 

(1) The appropriate Government may by order and subject to such conditions as may be specified in the order exempt from the operation of all or any of the provisions of this Scheme any class of employees to whom the Scheme applies:

Provided that such class of employees is entitled to benefits in the nature of provident fund, gratuity or old age pension according to the rules of the factory or other establishment and such benefits separately or jointly or on the whole not less favourable than the benefit provided under the Act and this Scheme.

(2) Where any class of employees is exempted as aforesaid, the employer shall in respect of such class of employees maintain such account, submit such returns, provide such facilities for inspection, pay such inspection charges and invest provident fund collections in such manner as the Central Government may direct.

^27A-a{“Provided that above mentioned returns shall be submitted by the employer electronic format also in such form manner as may be specified by the commissioner}
            (3) A class of employees exempted under sub-paragraph (1) or the majority of employees constituting such class may by an application to the Commissioner make a declaration that the class desires to join the Fund and thereupon such class of employees shall become members of the Fund.

(4) No class of employees shall be granted exemption or permitted to apply out of exemption more than once on each account.

(5) The provisions of this paragraph shall be deemed to have come into force with effect from the 14^th of October, 1953.

 

  ^27A-a inserted by G.S.R. 336 (E) ,dated 04/05/2012 (w.e.f 04/05/2012)

 

All exemptions already granted or to be granted hereafter under section 17 of the Act or under paragraph 27A of the Scheme shall be subject to the terms and conditions as given in the Appendix A.

 

                                                                                                                                                            APPENDIX A

REVISED CONDITIONS FOR GRANT OF EXEMPTION UNDER SECTION 17 OF THE EMPLOYEES’ PROVIDENT FUNDS AND MISCELLANEOUS PROVISIONS ACT, 1952

The following are the revised conditions for grant of exemption under section 17 of Act, 1952:—

1. The employer shall establish a Board of Trustees under his Chairmanship for the management of the Provident Fund according to such directions as may be given by the Central Government or the Central Provident Fund Commissioner, as the case may be, from time to time. The Provident Fund shall vest in the Board of Trustees who will be responsible for and accountable to the Employees’ Provident Fund Organization, inter alia, for proper accounts of the receipts into and payment from the Provident Fund and the balance in their custody. For this purpose, the “employer” shall mean—

(i) in relation to an establishment, which is a factory, the owner or occupier of the factory; and

(ii) in relation to any other establishment, the person who, or the authority, that has the ultimate control over the affairs of the establishment.

2. The Board of Trustees shall meet at least once in every three months and shall function in accordance with the guidelines that may be issued from time to time by the Central Government/Central Provident Fund Commissioner (CPFC) or an officer authorized by him.

3. All employees, as defined in section 2(f) of the Act, who have been eligible to become members of the Provident Fund, had the establishment not been granted exemption, shall be enrolled as members.

4. Where an employee who is already a member of Employees’ Provident Fund or a provident fund of any other exempted establishment is employed in his establishment, the employer shall immediately enroll him as a member of the fund. The employer should also arrange to have the accumulations in the provident fund account of such employee with his previous employer transferred and credited into his account.

5. The employer shall transfer to the Board of Trustees the contributions payable to the Provident Fund by himself and employees at the rate prescribed under the Act from time to time by the 15th of each month following the month for which the contributions are payable. The employer shall be liable to pay simple interest in terms of the provisions of section 7Q of the Act for any delay in payment of any dues towards the Board of Trustees.

6. The employer shall bear all the expenses of the administration of the Provident Fund and also make good any other loss that may be caused to the Provident Fund due to theft, burglary, defalcation, misappropriation or any other reason.

7. Any deficiency in the interest declared by the Board of Trustees is to be made good by the employer to bring it up to the statutory limit.

8. The employer shall display on the notice board of the establishment, a copy of the rules of the funds as approved by the appropriate authority and as and when amended thereto along with a translation in the language of the majority of the employees.

9. The rate of contributions payable, the conditions and quantum of advances and other matters laid down under the provident fund rules of the establishment and the interest credited to the account of each member, calculated on the monthly running balance of the member and declared by the Board of Trustees shall not be lower than those declared by the Central Government under the various provisions prescribed in the Act and the Scheme framed thereunder.

10. Any amendment to the Scheme, which is more beneficial to the employees than the existing rules of the establishment, shall be made applicable to them automatically pending formal amendment of the rules of the Trust.

11. No amendment in the rules shall be made by the employer without the prior approval of the Regional Provident Fund Commissioner (referred to as RPFC hereafter). The RPFC shall before giving his approval give a reasonable opportunity to the employees to explain their point of view.

12. All claims for withdrawals, advances and transfers should be settled expeditiously, within the maximum time frame prescribed by the Employees’ Provident Fund Organization.

13. The Board of Trustees shall maintain detailed accounts to show the contributions credited, withdrawal and interest in respect of each employee. The maintenance of such records should preferably be done electronically. The establishments should periodically transmit the details of members’ accounts electronically as and when directed by the CPFC/RPFC.

14. The Board of Trustees shall issue an annual statement of accounts or pass-books to every employee within six months of the close of financial/ accounting year free of cost once in the year. Additional printouts can be made available as and when the members want, subject to nominal charges. In case of pass-book, the same shall remain in custody of employee to be updated periodically by the Trustees when presented to them.

15. The employer shall make necessary provisions to enable all the members to be able to see their account balance from the computer terminals as and when required by them.

16. The Board of Trustees and the employer shall file such returns monthly/annually as may be prescribed by the Employees’ Provident Fund Organization within the specified time-limit, failing which it will be deemed as a default and the Board of Trustees and employer will jointly and separately be liable for suitable penal action by the Employees’ Provident Fund Organization.

^27AA-a{“Provided that above mentioned returns shall be submitted by the employer electronic format also in such form manner as may be specified by the commissioner}

       17. The Board of Trustees shall invest the monies of the provident fund as per the directions of the Government from time to time. Failure to make investments as per directions of the Government shall make the Board of Trustees separately and jointly liable to surcharge as may be imposed by the Central Provident Fund Commissioner or his representative.

18. (a) The securities shall be obtained in the name of Trust. The securities so obtained should be in dematerialized (DEMAT) form and in case the required facility is not available in the areas where the trust operates, the Board of Trustees shall inform the Regional Provident Fund Commissioner concerned about the same.

(b) The Board of Trustees shall maintain a script wise register and ensure timely realization of interest.

(c) The DEMAT Account should be opened through depository participants approved by Reserve Bank of India and Central Government in accordance with the instructions issued by the Central Government in this regard.

(d) The cost of maintaining DEMAT account should be treated as incidental cost of investment by the Trust. Also all types of cost of investments like brokerage for purchase of securities etc. shall be treated as incidental cost of investment by the Trust.

19. All such investments made, like purchase of securities and bonds, should be lodged in the safe custody of depository participants, approved by Reserve Bank of India and Central Government, who shall be the custodian of the same. On closure of establishment or liquidation or cancellation of exemption from EPF Scheme, 1952, such custodian shall transfer the investment obtained in the name of the Trust and standing in its credit to the RPFC concerned directly on receipt of request from the RPFC concerned to that effect.

20. The exempted establishment shall intimate to the RPFC concerned the details of depository participants (approved by Reserve Bank of India and Central Government), with whom and in whose safe custody, the investments made in the name of trust, viz., investments made in securities, bonds, etc., have been lodged. However, the Board of Trustees may raise such sum or sums of money as may be required for meeting obligatory expenses such as settlement of claims, grant of advances as per rules and transfer of member’s P.F. accumulations in the event of his/her leaving service of the employer and any other receipts by sale of the securities or other investments standing in the name of the Fund subject to the prior approval of the Regional Provident Fund Commissioner.

21. Any commission, incentive, bonus, or other pecuniary rewards given by any financial or other institutions for the investments made by the Trust should be credited to its account.

22. The employer and the members of the Board of Trustees, at the time of grant of exemption, shall furnish a written undertaking to the RPFC in such format as may be prescribed from time to time, inter alia, agreeing to abide by the conditions which are specified and this shall be legally binding on the employer and the Board of Trustees, including their successors and assignees, or such conditions as may be specified later for continuation of exemption.

23. The employer and the Board of Trustees shall also give an undertaking to transfer the funds promptly within the time-limit prescribed by the concerned RPFC in the event of cancellation of exemption. This shall be legally binding on them and will make them liable for prosecution in the event of any delay in the transfer of funds.

24. (a) The account of the Provident Fund maintained by the Board of Trustees shall be subject to audit by a qualified independent chartered accountant annually. Where considered necessary, the CPFC or the RPFC in-charge of the Region shall have the right to have the accounts re-audited by any other qualified auditor and the expenses so incurred shall be borne by the employer.

(b) A copy of the Auditor’s report along with the audited balance sheet should be submitted to the RPFC concerned by the Auditors directly within six months after the closing of the financial year from 1st April to 31st March. The format of the balance sheet and the information to be furnished in the report shall be as prescribed by the Employees’ Provident Fund Organization and made available with the RPFC Office in electronic format as well as a signed hard copy.

(c) The same auditors should not be appointed for two consecutive years and not more than two years in a block of six years.

25. A company reporting loss for three consecutive financial years or erosion in their capital base shall have their exemption withdrawn from the first day of the next/succeeding financial year.

26. The employer in relation to the exempted establishment shall provide for such facilities for inspection and pay such inspection charges as the Central Government may from time to time direct under clause (a) of sub-section (3) of section 17 of the Act within 15 days from the close of every month.

27. In the event of any violation of the conditions for grant of exemption, by the employer or the Board of Trustees, the exemption granted may be cancelled after issuing a show-cause notice in this regard to the concerned persons.

28. In the event of any loss to the trust as a result of any fraud, defalcation, wrong investment decisions etc. the employer shall be liable to make good the loss.

29. In case of any change of legal status of the establishment, which hasbeen granted exemption, as a result of merger, demerger, acquisition, sale, amalgamation, formation of a subsidiary, whether wholly owned or not, etc., the exemption granted shall stand revoked and the establishment should promptly report the matter to the RPFC concerned for grant of fresh exemption.

30. In case, there are more than one unit/establishment participating in the common Provident Fund Trust which has been granted exemption, all the trustees shall be jointly and separately liable/responsible for any default committed by any of the trustees/employer of any of the participating units and the RPFC shall take suitable legal action against all the trustees of the common Provident Fund Trust.

31. The Central Government may lay down any further conditions for continuation of exemption of the establishments.

 
^27AA-a inserted by G.S.R 336(E) , dated 04/05/2012

 

(1) Every authority in charge of or entrusted with the management of, any Provident Fund in existence [***] the accumulations wherein are to be transferred to the Fund under sub-section (2) of section 15 of the Act, or sub-section (5) of section 17 thereof, as the case may be] shall, [***]—

(i) send to the [***] Commissioner a statement showing the amount standing to the credit of each subscriber on the date of the transfer, the total accumulations to the credit of subscribers generally on that date and the advances, if any, taken by the subscribers within twenty-five days of the application of the Scheme, or cancellation of exemption, as the case may be.

(ii) transfer to the Fund in the manner specified in sub-paragraph (2) the total accumulations standing to the credit of the subscribers in relation to each factory or other establishment within ten days of the application of the Scheme, or cancellation of the exemption, as the case may be, in case of liquid cash in bank and within thirty days in case of securities, and

(iii) transfer to the Central Board all pass books, books of account and other documents relating to the said accumulation.

(2) All accumulations standing to the credit of the subscribers, howsoever invested, shall be transferred to the Fund by the authority aforesaid in cash:

Provided that where the whole or any part of such accumulations consists of investments in Government securities, or in securities guaranteed by appropriate Government as regards repayment of principal and payment of interest or in both]. The authority making the transfer to the Fund shall transfer those securities at the price for which they were actually purchased or transfer a sum equivalent to such price. In case, however, the whole or any part of such accumulations is invested in National Savings Certificates or National Plan Savings Certificates, the appreciated value of such certificates at the time of the transfer will be taken into account in determining the amount of the accumulations to be transferred, provided that the difference between the face value of such certificate and their appreciated value at the time of the transfer has already been credited to the accounts of the subscribers:

Provided further that where the whole or any part of such accumulations consists of investments in securities bearing no guarantee of an appropriate Government as regards repayment of principal and payment of interest, the Central Government may, in exceptional cases, allow acceptance of the transfer of such securities from the authority making the transfer to the Fund at the price for which they were actually purchased.
         
             Explanation.—The total amount of provident fund accumulations includes interest thereon and the authority in charge of the Fund shall transfer in cash any balance of interest on investments which happens to be undistributed on the date of the transfer, or realised or realisable for the period prior to the registration of the securities in the name of the Central Board of Trustees, Employees’ Provident Fund.

          (3) Any cash transferred under sub-paragraph (2) shall be deposited in any office or branch of the Reserve Bank of India or the State Bank of India] to the credit of the Central Board and the receipt obtained in respect thereof shall be forwarded to the [***] Commissioner:

Provided that where there is no office or branch of either of the two Banks at the place where the factory or other establishment is situated the amount shall be credited to the Central Board by means of a Reserve Bank of India Governmental Draft at par.

(4) The accumulations transferred to the Fund in accordance with this paragraph shall be credited to the account of each of the members of the Fund, to the extent to which he may be entitled thereto having regard to the statement furnished by the authority aforesaid.

(5) When the accumulations in any such Provident Fund as is referred to in sub-paragraph (1) have been so transferred to the Fund, the [***] Commissioner may, by notification in the Gazette of India, declare that the subscribers of such Provident Fund have now become members of the Fund and that the accumulations aforesaid have now become vested in the Central Board.

 

 

 

(1) The contributions payable by the employer under the Scheme shall be at the rate of ten per cent. of the basic wages, dearness allowance (including the cash value of any food concession) and retaining allowance (if any) payable to each employee to whom the Scheme applies:

Provided that the above rate of contribution shall be twelve per cent. in respect of any establishment or class of establishments which the Central Government may specify in the Official Gazette from time to time under the first proviso to sub-section (1) of section 6 of the Act.

(2) The contribution payable by the employee under the Scheme shall be equal to the contribution payable by the employer in respect of such employee:

Provided that in respect of any employee to whom the Scheme applies, the contribution payable by him may, if he so desires, be an amount exceeding ten per cent. or twelve per cent, as the case may be, of his basic wages, dearness allowance and retaining allowance (if any) subject to the condition that the employer shall not be under an obligation to pay any contribution over and above his contribution payable under the Act.

(3) The contributions shall be calculated on the basis of basic wages, dearness allowance (including the cash value of any food concession) and retaining allowance (if any) actually drawn during the whole month whether paid on daily, weekly, fortnightly or monthly basis.

(4) Each contribution shall be calculated to the nearest rupee, 50 paise or more to be counted as the next higher rupee and fraction of a rupee less than 50 paise to be ignored.

 

 

 

Notwithstanding any contract to the contrary the employer shall not be entitled to deduct the employer’s contribution from the wages of a member or otherwise to recover it from him.

 

(1) The amount of amember’s contribution paid by the employer or a contractor shall, notwithstanding the provisions in this Scheme or any law for the time being in force or any contract to the contrary, be recoverable by means of deduction from the wages of the member and not otherwise:

Provided that no such deduction may be made from any wage other than that which is paid in respect of the period or part of the period in respect of which the contribution is payable:

Provided further that the employer or a contractor shall be entitled to recover the employee^s share from a wage other than that which is paid in respect of the period for which the contribution has been paid or is payable where the employee has in writing given a false declaration at the time of joining service with the said employer or a contractor that he was not already a member of the Fund:

Provided further that where no such deduction has been made on account of an accidental mistake or a clerical error, such deduction may, with the consent in writing of the Inspector be made from the subsequent wages.

(2) Deduction made from the wages of a member paid on daily, weekly or fortnightly basis should be totalled up to indicate the monthly deductions.

(3) Any sum deducted by an employer or the contractor from the wages of an employee under this Scheme shall be deemed to have been entrusted to him for the purpose of paying the contribution in respect of which it was deducted.

 

 

 

The Central Board may reduce or waive the damages levied under section 14B of the Act in relation to an establishment specified in the second proviso to section 14B, subject to the following terms and conditions, namely:—

(a) in case of a change of management including transfer of the undertaking to workers’ co-operative and in case of merger or amalgamation of the sick industrial company with any other industrial company, complete waiver of damages may be allowed;

(b) in cases where the Board for Industrial and Financial Reconstruction, for reasons to be recorded in its schemes, in this behalf recommends, waiver of damages up to 100 per cent may be allowed;

(c) in other cases, depending on merits, reduction of damages up to 50 per cent may be allowed.

 

 

 

Every person who is required or entitled to become a member of the Fund shall be asked forthwith by his employer to furnish and shall, on such demand, furnish to him, for communication to the Commissioner, particulars concerning himself and his nominee required for the declaration form in Form 2. Such employer shall enter the particulars in the declaration form and obtain the signature or thumb impression of the person concerned.

 

The employer shall prepare a contribution card in Form 3 or Form 3A 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.

 

 

 

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 shall be entertained fore than once in every two calendar months.

 

Every employer shall, whenever the Commissioner or any other officer authorised by him in this behalf or an Inspector so requests, either in person or by notice in writing, produce before the Commissioner, Officer, or Inspector, as the case may be, the records of any member employed by him and any card then in his possession, and if so required, by the said Commissioner, Officer or Inspector shall deliver such record to the said Commissioner, Officer or Inspector, who may, if he thinks fit, retain the record provided that he shall grant a receipt for every record retained by him.

^39a{The   administrative   charges  payable  under Employees’   Enrolment   Campaign,   2017   for   the   period   1st    April,   2009   to   the 31st December, 2016 under sub-paragraph (1) of paragraph 38 shall be nil.”}

39a inserted by G.S.R. 1190(E) w.e.f. 30.12.16

 

Every contractor shall, within seven days of the close of every month, submit to the principal employer a statement showing the recoveries of contributions in respect of employees employed by or through him and shall also furnish to him such information as the principal employer is required to furnish under the provisions of the Scheme to the Commissioner.

 

 

 

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.

 

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 pass book 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.

 

 

 

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 and 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.

 

 

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 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. 

   ^43-a {Proviso 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}

^43-a {Inserted by G.S.R. 336 (E) dated 04/05/2012 (w.e.f  04/05/2012)}

 

The Commissioner shall supply to employer, free of charge on demand contribution cards, pass books, declaration forms and other forms referred to in this Scheme:

Provided that if any employer desires to obtain any cards, pass books, or forms in excess of the number which the Commissioner considers to be the requirements of the employer, the Commissioner may, if he thinks fit, supply such extra cards, pass books, or forms and make such charge therefor as he considers reasonable.

 

 

A separate account shall be kept called the “Central Administration Account” for recording all administrative expenses of the Fund including such administrative charges as the Fund may be authorised to levy.

[***]

 

 

 

The aggregate amount received as the employers’ and the employees’ contributions to the Fund shall be credited to an account to be called the “Provident Fund Account”.

 

(1) Subject to the provisions of the Act and of this Scheme, the Fund, not including therein the Administration Account, shall not, except with the previous sanction of the Central Government, be expended for any purpose other than the payment of the sums standing to the credit of individual members of the Fund or to their nominees or heirs or legal representatives in accordance with the provisions of this Scheme.

(2) The Fund shall be operated upon by such officers as may be authorised in this behalf by the Central Board.

 

 

All expenses relating to the administration of the Fund including those incurred on Regional Committee shall be met from the Fund.

(2) All expenses of administration of the Fund, including the fees and allowances, of the trustees of the Central Board and salaries, leave and joining time allowances, travelling and compensatory allowances, gratuities and compassionate allowances, pensions, contributions to provident fund and other benefit fund instituted for the officers and employees of the Central Board, the cost of audit of the accounts, legal expenses and cost of all stationery and forms incurred in respect of the Central Board, cost and all expenses incurred in connection with the construction of office buildings and staff quarters shall be met from the Administration Account of the Fund.

(3) The expenses incurred by the Central Government in connection with the establishment of the Fund shall be treated as a loan and such loan shall be repaid from the Administration Account.

 

 

  [xxx]





 [xxx]






[xxx]


 

The Central Board shall maintain proper accounts of its income and expenditure, including its administrative accounts, in Form 10, and the balance sheet in Form 11. The accounts shall be prepared for the financial year and the books shall be balanced on the thirty first March each year.

 

 

 

(1) The accounts of the Fund, including the Administration Accounts shall be audited in accordance with the instructions issued by the Central Government in consultation with the Comptroller and Auditor- General of India.

(2) The charges on account of audit shall be paid out of the Administration Account.

 

(1) Where a member of the Fund ceases to be employed in one region and secures employment in another region in an establishment to which this Scheme applies or which is an exempted establishment or which is not covered under the Act but has a provident funds scheme of its own, he may apply to the Commissioner within whose jurisdiction he was previously employed, in such form as the Commissioner may specify, for transfer of balance of the provident fund in his existing account to his account in the other region.

(2) Where a member of the Fund ceases to be employed in one establishment and secures employment in another establishment in the same region, he may apply to the Commissioner of the region, in such form as the Commissioner may specify for the transfer of balance of the Provident Fund in his previous account to his account in the new establishment where he takes up the employment.

 

 

 

(1) The Commissioner shall place before the Central Board each year before the first fortnight of February, a budget showing separately the probable receipts from the contributions and from the levy of administrative charges and the expenditure which it proposes to incur during the following financial year. The budget as approved by the Central Board shall be submitted for sanction to the Central Government within a month of its being placed before the Central Board.

(2) The Central Government may make such modifications in the budget as it considers desirable before sanctioning it.

(3) The Commissioner may, at any time during the year, make budgetary reappropriation of funds sanctioned in the budget by the Central Government, provided that—

(i) the total amount sanctioned in the budget by the Central Government is not exceeded;

(ii) it is made only for meeting such expenses of administration as are to be met from the Administration Accounts in accordance with paragraph 54; and

(iii) every reappropriation so made shall be reported by him to the Central Board at the next meeting of such Board.

(4) The Commissioner shall place before the Central Board supplementary budget for a financial year, giving detailed estimates and reasons, of the inescapable expenditure which are likely to be incurred during the year for which no provision has been made in the sanctioned budget and which cannot be covered under the provisions of sub-paragraph (3) of paragraph 58. The supplementary budget as approved by the Central Board shall be submitted for sanction to the Central Government within a month of its being placed before the Central Board.

(5) Any expenditure incurred by the Commissioner over and above the sanctioned budget of a financial year and not covered under the provisions of sub-paragraphs (3) and (4) of paragraph 58 shall be reported to the Central Board at the earliest practicable moment after the excess is established for its consideration and for obtaining sanction of the Central Government.

 

 

 

(1) Each member shall make in his declaration in Form 2, a nomination conferring the right to receive the amount that may stand to his credit in the Fund in the event of his death before the amount standing to his credit has become payable, or where the amount has become payable before payment has been made.

(2) A member may in his nomination distribute the amount that may stand to his credit in the Fund amongst his nominees at his own discretion.

(3) If a member has a family at the time of making a nomination, the nomination shall be in favour of one or more persons belonging to his family. Any nomination made by such member in favour of a person not belonging to his family shall be invalid:

Provided that a fresh nomination shall be made by the member on his marriage and any nomination made before such marriage shall be deemed to be invalid.

(4) If at the time of making a nomination the member has no family, the nomination may be in favour of any person or persons but if the member subsequently acquires a family, such nomination shall forthwith be deemed to be invalid and the member shall make a fresh nomination in favour of one or more persons belonging to his family.

(4A) Where the nomination is wholly or partly in favour of a minor, the member may, for the purposes of this Scheme appoint a major person of his family, as defined in clause (g) of paragraph 2, to be the guardian of the minor nominee in the event of the member predeceasing the nominee and the guardian so appointed:

Provided that where there is no major person in the family, the member may, at his discretion, appoint any other person to be a guardian of the minor nominee.

(5) A nomination made under sub-paragraph (1) may at any time be modified by a member after giving a written notice of his intention of doing so in form 2 annexed thereto. If the nominee predeceases the member, the interest of the nominee shall revert to the member who may make a fresh nomination in respect of such interest.

(6) A nomination or its modification shall take effect to the extent that it is valid on the date on which it is received by the Commissioner.

 

 

[xxx]





 [xxx]


 

(1) Where a member desires that premium due on a policy of Life Insurance taken by him on his own life should be financed from his Provided Fund Account, he may apply in such form and in such manner as may be prescribed by the Commissioner.

(2) On receipt of such application the Commissioner, or, where so authorised by the Commissioner, any other officer subordinate to him may make payment on behalf of the member to the Life Insurance Corporation of India towards premium due on his policy:

Provided that no such payment shall be made unless the premium is payable [***] yearly.

(3) Any payment made under sub-paragraph (2) shall be made out of and debited to the member’s own contribution with interest thereon standing to his credit in the Fund.

(4) No payment shall be made under sub-paragraph (2) unless the member’s own contribution in his Provident Fund Account with interest thereon is sufficient to pay the premium: and where the payment is to be made on the first premium, sufficient to pay the premium for two years.

(5) No payment shall be made towards a policy unless it is legally assignable by the member to the Central Board.

(6) The Commissioner shall before making payment in respect of existing policies, satisfy himself by reference to the Life Insurance Corporation that no prior assignment of the policy exists and the policy is free from all encumbrances.

(7) No education endowment policy or marriage endowment policy shall be financed from the Fund, if such policy is due for payment in whole or in part before the member attains the age of 55 years.

 

 

 

Where a policy of Life Insurance of a member is financed from his Provident Fund Account, the Commissioner may—

(a) convert the Insurance Policy into a paid-up one when the credit in his Provident Fund on account of his share becomes inadequate for the payment of any premium;

(b) pay late fee and interest out of the member’s own contribution in his Provident Fund Account, if any, premium cannot be remitted to the Life Insurance Corporation in time because of delay in sending to the Commissioner the policy duly assigned to the Central Board or any other reasons for which the member or his employer may be responsible.

 

 

 

(1) The policy shall, within six months of the first payment under paragraph 62, be assigned by endorsement thereon, to the Central Board and shall be delivered to the Commissioner.

(2) Notice of the assignment of the policy shall be given by the member to the Life Insurance Corporation and the acknowledgement of the said notice by the Corporation shall be sent to the Commissioner within three months of the date of assignment.

(3) The terms of the policy shall not be altered nor shall the policy be exchanged for another policy without the prior consent of the Commissioner to whom the details of the alteration or of the new policy shall be furnished in such form as he may specify.

(4) If the policy is not assigned and delivered as required under subparagraph (1), or is assigned otherwise than to the Central Board, or is charged or encumbered or lapses, any amount paid from the Fund in respect of such policy shall, with interest thereon at the rate provided under paragraph 60 be repaid by the member forthwith to the Fund. In the event of default, the employer shall, on receipt of such directions as may be issued by the Commissioner in this behalf deduct the amount in lump sum or in such instalments as the Commissioner may determine from the emoluments of the member and pay it to the Fund within such time and in such manner as may be specified by the Commissioner. The amount so repaid or recovered shall be credited to the member^s account in the Fund.

 

 

 

So long as the policy remains assigned to the Central Board, any bonus accruing on it may be drawn by the Central Board or where authorised by the Central Board by the Commissioner, and adjusted against the payments made on behalf of the member under paragraph 62.

 

 

 

(1) Where the accumulations standing to the credit of the member are withdrawn under paragraph 69 or when the member repays to the Fund the amounts of premium paid by the Board with interest thereon at the rate provided in paragraph 60, the Central Board or where authorised by the Central Board, the Commissioner shall reassign by endorsement thereon the policy to the member together with a signed notice of reassignment addressed to the Life Insurance Corporation.

(2) If the member dies before the policy has been reassigned under subparagraph (1), the Central Board or where authorised by the Central Board, the Commissioner, shall reassign by the endorsement thereon, the policy to the nominee of the member if a valid nomination subsists and if there be no such nominee, to such person as may be legally entitled to receive it together with a signed notice of reassignment addressed to the Life Insurance Corporation.

 

If a policy matures or otherwise falls due for payment during the currency of its assignment, the Central Board or, where so authorised by the Central Board, the Commissioner shall realise the amount assured together with bonus, if any, accrued thereon place to the credit of the member the amount so realised, or the whole of the amount paid from the Fund in respect of the policy with interest thereon, whichever is less, and refund the balance, if any, to the member.

  [xxxx]



 

(1)(a) The Commissioner or, where so authorised by the Commissioner, any officer subordinate to him, may on an application from a member sanction from the amount standing to the credit of the member in the Fund, withdrawal for the repayment, wholly or partly, of any outstanding principal and interest of a loan obtained in the name of the member or spouse of the member or jointly by the member and spouse from a State Government, registered Co-operative Society, State Housing Board, Nationalised Banks, Public Financial Institutions, Municipal Corporation or any body similar to the Delhi Development Authority solely for the purposes specified in sub-paragraph (i) of paragraph 68B.

(b) The amount of withdrawal shall not exceed the member’s basic wages and dearness allowance for thirty-six months or his own share of contributions together with the employer’s share of contributions, with interest thereon, in the member’s account in the Fund or the amount of outstanding principal and interest of the said loan, whichever is least.

(2) No withdrawal shall be sanctioned under this paragraph unless—

(a) the member has completed ten years’ membership of the Fund; and

(b) the member’s own share of contributions, with interest thereon, in the amount standing to his credit in the Fund, is one thousand rupees or more; and

(c) the member produces a certificate to such other documents, as may be prescribed by the Commissioner or where so authorised by the Commissioner, any officer subordinate to him, from such agency, indicating the particulars of the members, the loan granted, the outstanding principal and interest of the loan and such other particulars as may be required.

(3) The payment of the withdrawal under this paragraph shall be made direct to such agency on receipt of an authorisation from the member in such manner as may be specified by the Commissioner, or where so authorised by the Commissioner, any officer subordinate to him, and in no event the payment shall be made to the member.

 

 

 

In computing the period of membership of the Fund of a member under paragraphs 68B, 68BB and 68K, his total service exclusive of periods of breaks under the same employer of factory/establishment before this scheme applied to him, as well as the periods, of his membership, whether of the Fund or of private provident fund of exempted factories/establishments or as an employee exempted under paragraph 27 or 27A, as the case may be, immediately preceding the current membership of the Fund, shall be included:

Provided that the member has not severed his membership by withdrawal of his provident fund during such period.

 

 

 

(1) In case a factory or other establishment has been locked out or closed down for more than fifteen days and its employees are rendered unemployed without any compensation or in case an employee does not receive his wages for a continuous period of two months or more, these being for reasons other than a strike, the Commissioner or where so authorised by the Commissioner, any officer subordinate to him may on an application from an employee, who is a member of the Fund, in such form as may be prescribed, authorise payment to him, of one or more non-recoverable advances from his provident fund account not exceeding his own total contribution including interest thereon up to the date the payment has been authorised.

(1A) In case a provident fund member is discharged or dismissed or retrenched by the employer and such discharge or dismissal or retrenchment is challenged by the member and the cases are pending in a court of law, an officer not below the rank of Assistant Provident Fund Commissioner may, on an application from the member in such form as may be prescribed, authorise payment to him of one or more non-recoverable advance from this Provident Fund Account not exceeding 50% of his own share of contribution with interest thereon standing to his credit in the fund on the date of such authorisation.

(2) (a) In case the factory or other establishment continues to remain locked up or closed down for more than six months, the Commissioner, or where so authorised by the Commissioner any officer subordinate to him, on being satisfied that a member who has already been granted one or more nonrecoverable advances from his provident fund account under sub-paragraph (1) still continues to be unemployed and no compensation is likely to be paid to him at an early date, may, on receipt of an application therefor in such form as may be prescribed in this behalf, authorise payment to the member of one or more recoverable advances from his provident fund account up to the extent of 100% of the employers’ total contribution including interest thereon up to the date on which the payment has been authorised:

Provided that if the factory or establishment in which the member is employed remains closed for more than five years for reasons other than strike, recoverable advance may be converted into non-recoverable advance on receipt of a request in writing from the member concerned.

(b) The advance granted under clause (a) shall be interest-free.

(c) The advance granted under clause (a) shall be recovered by deductions from the wages of the member in such instalments subject to a maximum of thirty-six instalments as may be determined by the Commissioner or where so authorised by the Commissioner, any officer subordinate to him. The recovery shall commence from the first wages paid to the member immediately after the re-start of the factory or establishment.

(d) The employer shall remit the amount so deducted to the Fund within such time and in such manner as may be specified by the Commissioner or where so authorised by the Commissioner, any officer subordinate to him.

The amount on receipt shall be credited to the member’s account in the Fund.

         Explanation.—For the purpose of grant of advance under this paragraph, the establishment may be closed legally, illegally, with permission or without permission, so long as the establishment is closed.

              

 

^68HH-1The Commissioner or, where so authorised by the Commissioner, any other officer subordinate to him, may permit a member, on ceasing to be an employee in any factory or establishment to which the Act applies, a non-refundable advance upto seventy-five percent of the amount standing to his credit in the Fund, if he has not been employed in any factory or other establishment for a continuous period of not less than one month immediately preceding the date on which he makes an application for such non-refundable advance

68HH-1  inserted vide Notification no G.S.R.1128( E) w.e.f 06.12.18   

The Commissioner, or where so authorised by the Commissioner, any officer subordinate to him, may, on an application from a member in such form as may be prescribed, permit withdrawal of upto 90 per cent of the amount standing at his credit, at any time after attaining the age of 55 years by the member, to be transferred to the Life Insurance Corporation of India for investment in Varishtha Pension Bima Yojana.

 

 

 

(1) A member may be allowed non-refundable advance from his account in the Fund in cases of:

   (a) hospitalisation lasting for one month or more, or
   (b) major surgical operation in a hospital, or 
  (c) suffering from T.B., leprosy, paralysis, cancer, mental derangement or heart ailment and having been granted leave by his employer for treatment of the said illness.

(2) The advance shall be granted if—

(a) the employer certifies that the Employees’ State Insurance Scheme facility and benefits thereunder are not actually available to the member or the member produces a certificate from the Employees’ State Insurance Corporation to the effect that he has ceased to be eligible for cash benefits under the Employees’ State Insurance Scheme; and

(b) a doctor of the hospital certifies that a surgical operation or, as the case may be, hospitalisation for one month or more had or has become necessary or a registered medical practitioner, or in the case of a mental derangement or heart ailment, a specialist certifies that the member is suffering from T.B., leprosy, paralysis, cancer, mental derangement or heart ailment:

[***]

(3) A member may be allowed non-refundable advance from his account in the Fund for the treatment of a member of his family who has been hospitalised, or requires hospitalisation, for one month or more—

(a) for a major surgical operation, or

(b) for the treatment of T.B., Leprosy, paralysis, cancer, mental derangement or heart ailment:

Provided that no such advance shall be granted to a member unless he has produced—

(i) a certificate from a doctor of the hospital that the patient has been hospitalised or requires hospitalisation for one month or more, or that a major surgical operation had or has become necessary, and

(ii) a certificate from his employer that the Employees’ State Insurance Scheme facility and benefits are not available to him for the treatment of the patient.

(4) The amount advanced under this paragraph shall not exceed the member’s basic wages and dearness allowance for six months or his own share of contribution with interest in the Fund, whichever is less.

 (5) [***]

(6) Where the Commissioner or, where so authorised by the Commissioner any officer subordinate to him is not satisfied with a medical certificate furnished by the member under this paragraph, he may, before granting an advance under this paragraph, demand from the member another medical certificate to this satisfaction.

 

 

 

(1) The Commissioner or where so authorised by the Commissioner, an officer subordinate to him may on an application from a member, authorise payment to him or her of a non-refundable advance from his or her provident fund account not exceeding fifty per cent of his or her own share of contribution with interest thereon, standing to his or her credit in the Fund, on the date of such authorisation, for his or her own marriage, the marriage of his or her daughter, son, sister or brother or for the postmatriculation education of his or her son or daughter.

(2) No advance under this paragraph shall be sanctioned to a member unless—

(a) he has completed seven year^s membership of the Fund; and

(b) the amount of his own share of contributions with interest thereon standing to his credit in the Fund is rupees one thousand or more.

(3) Not more than three advances shall be admissible to a member under this paragraph.

(4)   [***]  

 

 

(1) The Commissioner or where so authorised by the Commissioner, any officer subordinate to him may on an application from a member whose property, movable or immovable, has been damaged by a calamity of exceptional nature, such as floods, earthquakes or riots, authorise payment to him from the provident fund account, a non-refundable advance, of rupees five thousand or fifty per cent of his own total contribution including interest thereon standing to his credit on the date of such authorisation, whichever is less to meet any unforeseen expenditure:

[***]

(2) No advance under sub-paragraph (1) shall be paid unless—

(i) the State Government has declared that the calamity has affected the general public in the area:

(ii) the member produces a certificate from an appropriate authority to the effect that his property (movable or immovable) has been damaged as a result of the calamity;

(iii) the application for advance is made within a period of 4 months from the date of declaration referred to in sub-para (i).

 

 

 

A member may be allowed a non-refundable advance from his account in the Fund, if there is a cut in the supply of electricity to a factory or establishment in which he is employed on the following conditions, namely:—

(a) The advance may be granted only to a member whose total wages for any one month commencing from the month of January, 1973 were three-fourths or less than three-fourths of wages for a month.

(b) The advance shall be restricted to the amount of wages for a month or Rs. 300 or the amount standing to the credit of the member in the fund as his own share of contribution with interest thereon, whichever is less.

(c) No advance shall be paid unless the State Government certify that the cut in the supply of electricity was enforced in the area in which the factory or establishment is located and the employer certifies that the fall in the member’s pay was due to cut in the supply of electricity.

(d) Only one advance shall be admissible under this paragraph.

       Explanation.—‘Wages’ means, for the purpose of this paragraph, basic wages and dearness allowance excluding lay-off compensation, if any.
 

 

 

(1) A member, who is physically handicapped, may be allowed a nonrefundable advance from his account in the Fund, for purchasing an equipment required to minimise the hardship on account of handicap.

(2) No advance under sub-paragraph (1) shall be paid unless the member produces a medical certificate from a competent medical practitioner to the satisfaction of the Commissioner or such other officer as may be authorised by him in this behalf to the effect that he is physically handicapped.

(3) The amount advanced under this paragraph shall not exceed the member’s basic wages and dearness allowance for six months or his own share of contributions with interest thereon or the cost of the equipment, whichever is the least.

(4) No second advance under this paragraph shall be allowed within a period of three years from the date of payment of an advance allowed under this paragraph.

 

 

^68-NNNN-a{(1) The Central Board, or where so authorised by the Central Board, the Commissioner, or any officer subordinate to him, may, on an application made by a member in such form as may be specified, authorise payment to him from his provident fund account not exceeding his own total contribution including interest thereon up to the date the payment has been authorised on ceasing to be an employee in any establishment to which the Act applies.

(2) The member making an application for withdrawal under sub- paragraph (1) shall not be employed in any factory or other establishment, to which the Act applies, for a continuous period of not less than two months immediately preceding the date on which such application is made: 

Provided that the requirement of two months’ period referred to in sub-paragraph (2) shall not apply in cases of female members resigning from the services of the establishment for the purpose of getting married or on account of pregnancy or child birth.”}

^68-NNNN-a Inserted by Notification No:G.S.R. 158 (E) Dated 10/02/2016

 

The payment of withdrawal or advance under paragraphs 68B, [***] 68H, 68J, 68K, 68L, 68M, ^68O-a{68-N,68-NN, 68-NNN and 68-NNNN } of the Scheme may be made, at the option of the member—

(i) by postal money order, or

(ii) by deposit in the payee’s bank account in any Scheduled Bank or in Co-operative Bank (including the Urban Co-operative Bank) or any post office, or

(iii) through the employer.

 

  ^68O-a Substituted by Notification No:G.S.R. 158 (E) dated 10/02/2016

 

On the death of a member before the amount standing to his credit has become payable, or where the amount has become payable before payment has been made—

(i) if a nomination made by the member in accordance with paragraph 61 subsists, the amount standing to his credit in the Fund or that part thereof to which the nomination relates, shall become payable to his nominee or nominees in accordance with such nomination; or

(ii) if no nomination subsists or if the nomination relates only to a part of the amount standing to his credit in the Fund, the whole amount or the part thereof to which the nomination does not relate, as the case may be, shall become payable to the members of his family in equal shares:

Provided that no share shall be payable to—

(a) sons who have attained majority;

(b) sons of a deceased son who has attained majority;

(c) married daughters whose husbands are alive;

(d) married daughters of a deceased son whose husbands are alive;

if there is any member of the family other than those specified in clauses (a), (b), (c) and (d):

Provided further that the widow or widows, and the child or children of a deceased son shall receive between them in equal parts only the share which that son would have received if he had survived the member and had not attained the age of majority at the time of the member’s death.

(iii) In any case to which the provisions of clauses (i) and (ii) do not apply the whole amount shall be payable to the person legally entitled to it.

         Explanation.—For the purpose of this paragraph a member’s posthumous child, if born alive, shall be treated in the same way as a surviving child born before the member’s death.

 

(1) If a person, who in the event of the death of a member of the fund is eligible to receive provident fund accumulations of the deceased member under paragraph 70, is charged with the offence of murdering the member or abetting in the commission of such an offence, his claim to receive the share of provident fund shall remain suspended till the conclusion of the criminal proceedings initiated against him for such offence.

(2) If on the conclusion of the criminal proceedings referred to in subparagraph (1), the person concerned is,—

(a) convicted for the murder of the member or abetting the murder of the member, he shall be debarred from receiving the share of provident fund accumulations which shall be payable to other eligible members, if any, of the deceased members; or

(b) acquitted of the murdering or abetting the murder of the member, his share of provident fund shall be payable to him.

 

 

 [xxx]




 

(1) As soon as possible after the close of each period of currency of contribution card the Commissioner shall send to each member through the employer of the factory or other establishment in which he was last employed a statement of his account in the Fund showing the opening balance at the beginning of the period, amount contributed during the year, the total amount of interest credited at the end of the period or debited in the period and the closing balance at the end of the period.

(2) Members should satisfy themselves as to the correctness of the annual statement and any error should be brought to the notice of the Commissioner within six months of the receipt of the statement.

 

 [xxx]


 

(1) The annual report on the work and activities of the Central Board and its audited accounts together with the report of Comptroller and Auditor-General of India shall be considered by the Executive Committee and shall be placed for adoption at a meeting of the Board to be held before the tenth of December following the close of the financial year concerned:

Provided that if the report of the Comptroller and Auditor-General is not received by the First of December following the close of the financial year to which it pertains, the audited accounts together with report of the Comptroller and Auditor-General may be placed before the Executive Committee/Board.

(2) The annual report on the work and activities of the Board and the audited accounts of the Board together with the report of the Comptroller and Auditor-General of India, as adopted by the Board, shall be authenticated by affixing the common seal of the Board and four copies thereof together with the comments of the Board on the report of the Comptroller and Auditor- General shall be submitted to the Central Government not later than twentieth of December following the close of the financial year concerned for being placed before Parliament:

Provided that if the report of the Comptroller and Auditor-General is not received by the First of December following the close of the financial year to which it pertains, the audited accounts together with the report of the Comptroller and Auditor-General and the comments of the Board thereon shall be submitted to the Central Government separately from the annual report on the work and activities of the Board.

 

 

 

The Commissioner shall furnish copies of the member’s account and of the annual reports of the Fund to any employer or member on written application and on payment of such fees and subject to such conditions as may be specified by the Central Board in this behalf.

82Aa{(1) The Employees’ Enrolment Campaign, 2017 shall come into force on the 1st day of January, 2017 and shall cease to operate on the 82Ab{30th  day of June,2017} (2) Every employer who has failed to comply with the provisions of this Scheme in relation to membership of employees and contribution thereto to the Fund, shall furnish a declaration in such Form as may be specified  by the Central Provident  Fund Commissioner,  in respect of membership  of the employees, who were required or entitled to become members of the Fund for the period beginning the 1st day of April, 2009 and ending  the 31st  day of December,  2016 but were  not enrolled  as members  for any reason, to the Regional Provident Fund Commissioner. (3) The employer shall, within fifteen days from the date of furnishing the declaration referred to in sub- paragraph  (2),  remit  the  employer’s  contribution  payable  in accordance  with the  provisions  of this Scheme  and  the  employee’s  contribution  deducted  from  the  employee’s  wages  along  with  interest payable in accordance with section 7Q of the Act and damages :  Provided that employer shall not be required to pay the employee’s  contribution  if the same has not been deducted from the wages of the employee. (4) The employer shall, after complying with sub-paragraph (2) and sub-paragraph (3), file a return in such form as may be specified  by the Central  Provident  Fund  Commissioner,  to the Regional  Provident Fund Commissioner. (5) The employer shall specify the date of eligibility in respect of each employee for membership  in the declaration referred to in sub-paragraph (2): Provided that such declaration shall be valid only in respect of employees who are alive as on the 1st day of January, 2017 and no proceedings under section 7A of the Act or under paragraph 26B of this Scheme or under paragraph 8 of the Employees’ Pension Scheme, 1995 have been initiated against their establishment  or employer,  as the case may be, to determine  the eligibility  for membership  of such employees. (6) If the employer fails to remit the contribution,  interest and damages payable by him as referred to in sub-paragraph (3), then, the declaration sent by the employer under sub-paragraph (2) shall be deemed to have not been made by such employer under this Scheme. (7) Where a declaration  under sub-paragraph  (2) has been made by misrepresentation  or suppression  of facts, such declaration shall be void and shall be deemed to have not been made under this Scheme and the person making such declaration shall be liable to penal action in accordance with the provisions of the Act and the Schemes made thereunder. (8) The  exceptions  and  modifications  subject  to  which  the  provisions  of  this  Scheme  shall  apply,  in relation to the employees’  whose membership  have been declared under sub-paragraph  (2) as per the Employees’ Enrolment Campaign, 2017, shall be as follows,  namely:––} 82Aa inserted by G.S.R. 1190(E) w.e.f 30.12.16 82Ab word substituted by Act w.e.f 31/03/17

 

If any person—

(a) deducts or attempts to deduct from the wages or other remuneration of a member the whole or any part of the employer’s contribution, or

(b) fails or refuses to submit any return, statement or other document required by this Scheme or submits a false return, statement or other document, or makes a false declaration, or

(c) obstructs any Inspector or other official appointed under the Act or this Scheme in the discharge of his duties or fails to produce any record for inspection by such Inspector or other official, or

(d) is guilty of contravention of or non-compliance with any other requirement of this Scheme.

he shall be punishable with imprisonment which may extend to one year, or with fine which may extend to four thousand rupees], or with both.

 

 

 

(1) All orders and other instruments shall be made and executed in the name of the Central Board and shall be authenticated by such person and in such manner as the Central Board may specify.

(2) All contracts and assurances of property shall be expressed to be made by the Central Board and shall be executed on behalf of the Central Board by the Commissioner.

 

Notwithstanding anything contained in this Scheme, the Commissioner may, in relation to a factory or other establishment in respect of which an application for exemption under section 17 of the Act has been received, [***] relax pending the disposal of the application the provisions of this Scheme in such manner as he may direct.

 

 

 

Any person aggrieved by an order made under sub-section (1) of section 7A and who desires to obtain a review of such order may apply for a review of that order, as provided in sub-section (1) of section 7B of the Act in Form 9 to the officer who passed such order:

Provided that no application for review of an order will be entertained by the concerned officer, unless the application for review is submitted within 45 days from the date of making such order.

 

 

 

When an appropriate Government consults the Central Board with regard to its proposal for grant of exemption to an establishment under section 17 of the Act, the Board shall give its views on the proposal within a period of three months from the date on which such proposal is received by it.

 

 

 

(1) The Board of Trustees of the establishment granted exemption under clause (a) of sub-section (2) of section 17 of the Act shall consist of not less than two and not more than six representatives each of the employers and employees. The number of trustees shall be so fixed, as to afford, as far as possible, representation to employees of each branch or department of the establishment. In the case of common provident fund for a group of two or more establishments, there will be at least one representative each from the participating establishments:

^79C-a{[***]

(2) The employer shall nominate his representatives on the Board of Trustees from amongst the officers employed in managerial or administrative capacity in the establishment.

(3) The representatives of the employees, on the Board of Trustees shall be nominated or elected in the following manner, namely:—

(a) Wherever there is a union recognised by the employer under the Code of Discipline in industry or under any Act, such union shall nominate the representatives of the employees;

(b) where there are more than one trade union recognised by the employer, the representatives of employees shall be elected by the members of the union in an election to be held for the purpose of any working day;

(c) where there is no union recognised by the employer under the Code of Discipline in industry or under any Act but there are more than one registered union functioning in the establishment, the union having the largest number of members, subject to a minimum of 15 per cent membership, shall have the right to nominate employees’ representatives; and in case there is only one registered union, it shall have the right to nominate the employees’ representative, provided it has a minimum of 15 per cent membership.

(4) The employer shall be the Chairman of the Board of Trustees. In the event of equality of votes, the Chairman may exercise a casting vote.

(5) The terms of office of the Trustee shall be five years from the date of election or nomination. An outgoing Trustee shall be eligible for re-election or re-nomination. A Trustee elected or nominated to fill the casual vacancy shall hold office for the remaining period of the term of the Trustee in whose place he is elected or nominated.

(6) A person shall be disqualified from being a trustee if he,—

(a) is declared to be of unsound mind by a competent court; or

(b) has been convicted of an offence involving moral turpitude; or

(c) is an undischarged insolvent; or

(d) is an employer of an exempted or unexempted establishment which has defaulted in payment of any dues under the Act.

(7) A person shall cease to be a Trustee of the Board if,—

(a) he ceases to be an employee of the establishment; or

(b) he ceases to be a member of the provident fund of the establishment; or

(c) the union on whose behalf he was elected or nominated, ceases to be recognised by the employer; or

(d) he fails to attend three consecutive meetings of the Board without obtaining leave of absence from the Chairman of the Board of Trustees. The Chairman may, however, condone the absence of a trustee if he is satisfied that there were reasonable grounds for such absence.

(8) The procedure for election or nomination of trustees, the quorum at the meeting of the Board, records to be kept of the transaction of business and all other matters not specifically provided for in the Scheme shall be regulated as per the provisions of the approved Provident Fund rules of the establishment and the guidelines for the functioning of the Board of Trustees of the exempted establishments which the Commissioner may specify from time to time.

(9) In case of any dispute or doubt, the matter shall be referred to the Regional Provident Fund Commissioner in whose jurisdiction the Head Office of the establishment is located. The decision of the Commissioner in the matter shall be final and binding.

 

 ^79c-a Proviso deleted by G.S.R. 658 (E) dated 10 /11/2005

 

The Scheme shall, in its application to newspaper establishments and newspaper employees, as defined in section 2 of the Working Journalists (Conditions of Service) and Miscellaneous Provisions Act, 1955, come into force on the 31^st day of December, 1956 and be subject to the modifications mentioned below:

(1) In Chapters I to IX, references to ‘industry’, ‘factories’ and ‘employees’ shall be construed as references to ‘newspaper industry’, newspaper establishments’ and newspaper employees’, respectively:

(2) For paragraph 2(f), the following shall be substituted, namely:—

“(f) ‘excluded employee’ means,—

(i) an employee who, having been a member of the Fund, has withdrawn the full amount of his accumulations in the Fund under clause (a) or (c) of sub-paragraph (1) of paragraph 69;

(ii) an apprentice.

          Explanation.—‘Apprentice’ means a person who, according to the standing orders applicable to the newspaper establishment concerned, is an apprentice or who is declared to be an apprentice by the authority specified in this behalf by the appropriate Government.

           (3) For paragraph 26 the following shall be substituted, namely:—

“26. Class of employees entitled and required to join the Fund.—(1)(a) Every newspaper employee employed to do any work in, or in relation to, any newspaper establishment to which this Scheme applies, other than an excluded employee, shall be entitled and required to become a member of the Fund from the beginning of the months following that in which this paragraph comes into force in such establishment, if on the date of such coming into force he has completed three months’ continuous service or has actually worked for not less than 60 days during a period of three months or less in that newspaper establishment or in another such establishment to which the Act applies under the same employer or partly in one and partly in the other or has been declared permanent in any such newspaper establishment, whichever is the earliest.

(b) Every newspaper employee employed to do any work, in or in relation to, any newspaper establishment to which this Scheme applies other than an excluded employee, shall be entitled and required to become a member of the Fund from the beginning of the month following that in which this paragraph comes into force in such newspaper establishment if on the date of such coming into force such employee is a subscriber to a provident fund maintained in respect of the establishment or in respect of another establishment to which the Act applies under the same employer.

(2) Where the Scheme applies to a newspaper establishment on the expiry or cancellation of an order of exemption under section 17 of the Act, every employee, who, but for the exemption would have become and continued as a member of the Fund, shall become a member of the Fund forthwith.

(3) After this paragraph comes into force in a newspaper establishment, every newspaper employee thereof other than an excluded employee, who has not become a member already shall also be entitled and required to become a member from the beginning of the month following that in which he completes three months’ continuous service or has actually worked for not less than 60 days during a period of three months or less in that establishment or in another such establishment 1[to which the Act applies under the same employer or partly in one and partly in the other or has been declared permanent in any such newspaper establishment, whichever is the earliest.

(4) An excluded employee referred to in clause (ii) or paragraph 2(f) of a newspaper establishment to which this Scheme applies shall, on ceasing to be such an employee be entitled and required to become a member of the Fund from the beginning of the month following that in which he ceases to be such employee, provided that on the date on which he ceases to be an excluded employee, he has completed three months’ continuous service or has actually worked for not less than 60 days during a period of three months or less in that newspaper establishment or in another such establishment to which the Act applies under the same employer or partly in one and partly in the other or has been declared permanent in any such newspaper establishment, whichever is the earliest.

(5) On re-election of a class of newspaper employees exempted under paragraph 27A to join the Fund or on the expiry or cancellation of an order under that paragraph, every newspaper employee, who but for such exemption would have become and continued as a member of the Fund, shall forthwith become a member thereof.

(6) Every newspaper employee who is a member of a private provident fund maintained in respect of an exempted newspaper establishment and who, but for the exemption would have become and continued as a member of the Fund shall, on joining a newspaper establishment to which this Scheme applies, become a member of the Fund forthwith.

(7) Notwithstanding the other provisions of this paragraph, a commissioner may, on a joint request in writing of any newspaper employee of a newspaper establishment to which this Scheme applies and his employer, enrol such employee as a member who shall, thereafter, be entitled to the benefits and shall be subject to the conditions of the Fund:

Provided that the employer gives an undertaking, in writing, that he shall pay the administrative charges payable and comply with all statutory provisions of the Act and this Scheme in respect of such employee.

            Explanation I.—For purposes of this paragraph the provision contained in clause (e) of paragraph 2 shall not apply and “continuous service” shall mean uninterrupted service and include service which is interrupted by sickness, accident, authorised leave, strike which is not illegal or involuntary unemployment.

           Explanation II.—In computing the period of work for 60 days under this paragraph—

            (a) periods of involuntary unemployment caused by stoppage of work due to shortage of raw materials or fuel, changes in the line of production, breakdown of machinery or any other similar cause;

(b) periods of authorised leave;

(c) in the case of female employees, periods of maternity leave for any number of days not exceeding twelve weeks; and

(d) Sunday and holidays intervening the days of actual work.

shall also be deemed to be days on which the employee has worked in the establishment.

26A. Retention of membership.—A member of the Fund shall continue to be a member until he withdraws under paragraph 69 the amount standing to his credit in the Fund or is covered by a notification of exemption under section 17 of the Act or an order of exemption under paragraph 27 or 27A.
          Explanation.—In the cases of a claim for refund by a member under sub-paragraph (2) of paragraph 69 the membership of the Fund shall be deemed to have been terminated from the date the payment is authorised to him by the authority specified in this behalf by the Commissioner irrespective of the date of claim.

            26B. Resolution of doubts.—If any question arises as to whether a newspaper employee is entitled or required to become or continue as member or as to the date from which he is entitled or required to become a member, the decision thereon of the Regional Commissioner, [***] shall be final:

Provided that no decision shall be given unless both the employer and the employee have been given an opportunity of being heard.