List of industry covered
Classes of Industries covered under EPF & MP Act, 1952
Date of Extension Industries/Class of Establishment
(1 to 6) 1st Nov, 1952 1 Cement
2 Cigarettes
3 Electrical, Mechanical or General Engineering Products
4 Iron and Steel
5 Paper
6 Textiles (made wholly or in Part of Cotton or wool or jute or silk whether natural or artificial)
6A Jute
(7-19) 31st July,1956 7 Edible Oils and Fats
8 Sugar
9 Rubber and rubber products
10 Electricity including generation, transmission and distribution thereof.
11 Tea (except in the state of Assam where the Govt. of Assam have instituted a Separate Provident Fund Scheme for the industry including plantations)
12 Printing (other than printing industry relating to newspaper establishments as defined in the Working Journalists (conditions of Service and Misc. Provisions Act1955)) including the process of composing types for printing, printing by letter press, lithogra*phy, photogravure or similar process or book binding
13 Stone-ware pipes
14 Sanitary Wares
15 Electrical porcelain Insulators of high and low tension
16 Refractories
17 Tiles
18 Matches
19 Glass
Note: Till the 31st March 1962 the Scheme was not applicable to the following:
(i) Match factories having annual Production of five lakhs/gross boxes of matches or less.
(ii) Such glass factories other than sheet glass shell factories as have an installed capacity of 600 tones per month or less.
(20-23) 30th Sept., 1956 20 Heavy and Fine chemicals including:
(i) Fertilizer
(ii) Turpentine
(iii) Resin
(iv) Medical and pharmaceuticals preparations
(v) Toilet Preparations
(vi) Soaps
(vii) Inks
(viii) Intermediates dyes colour lacs and toners
(ix) Fatty Acids
(x) Oxygen acetylene and Carbon Di-Oxide gases.
(The Act was actually enforced in the industry with effect from 31.7.57)
21 Indigo
22 Lac including Shellac
23 Non-edible vegetables and animal oils and fats
31st Dec., 1956 24 Newspaper establishments.
31st Jan.,1957 25 Mineral Oil Refining
(26 to 30A) 30th April,1957 26 Tea plantations (Other than the tea plantations in the State of Assam
27 Coffee Plantations
28 Rubber plantations
29 Cardamom plantations
30 Pepper plantations
30A Mixed plantations
(31-37) 30th Nov.,1957 31 Iron Ore Mines
32 Manganese Mines
33 Limestone Mines
34 Gold Mines
35 Industrial and Power Alcohol
36 Asbestos Cement Sheets
Limestone Mines 37 Coffee curing establishments
30th April,1958 38 Biscuit making industry (including composite units making biscuit and Products such as bread, confectionery and milk and milk powder)
30th April,1959 39 Road Motor Transport establishments
(40 & 41) 31st May,1960 40 Mica Industry
41 Mica Mines
(42 and 43) 30th June,1960 42 Plywood
43 Automobile repairing and servicing
30th Nov. 1960 44 Cane farms owned by sugar factories
(45-47) 31st Dec.1960 45 Rice Milling
46 Dal Milling
47 Flour Milling
31st May,1961 48 Starch
(49-53) 30th June,1961 49 Hotels
50 Restaurants
51 Establishments engaged in the Storage or transport or distribution of petroleum or Natural gas or products of either petroleum or natural gas.
52 Petroleum or natural gas Explorations, prospecting drilling or production.
53 Petroleum or natural gas refining
(54-58) 31st July,1961 54 Cinemas (including Preview theaters)
55 Film Production
56 Film Studios
57 Distribution concerns dealing with exposed films
58 Film Processing Laboratories
31st August,1961 59 Leather and Leather products Industries/Classes of Establishments
(60 and 61) 30th Nov.,1961 60 Stoneware Jars
61 Crockery
31st December, 1961 62 Every cane farm owned by the owner or occupier of a sugar factory or cultivated by such owner or occupier or any person on his behalf.
30th April,1962 63 Every Trading and commercial establishments engaged in the Purchase, sale or storage of any good including establishment of exporter, importer advertiser, commission agents and brokers and commodity and stock exchanges, but not including banks or warehouses established under any Central or State Act.
30th June,1962 64 Fruit and vegetable preservation
30th Sept.,1962 65 Cashew nuts
(66 to 70) 31st Oct.,1962 66 Establishments engaged in the processing or treatment of wood including manufacture of hardboard chipboard, jute or textile wooden accessories, cork products, wooden furnitures, wooden sports goods, cane or bamboo products, wooden battery separators.
67 Saw mills
68 Wood seasoning kilns
69 Wood preservation plants
70 Wood workshop
31st Dec.,1962 71 Bauxite Mines
31st March,1963 72 Confectionery
(73 to77) 30th April 1963 73 Laundry and Laundry services
74 Buttons
75 Brushes
76 Plastic and plastic products
77 Stationery products
31st May,1963 78 Theaters where dramatic performance or other forms of entertainments are held and where payment is required to be made for admission as audience or spectators.
(79 and 80) 31st May,1963 79 Societies, clubs or associations which provide board or lodging or both facility for amusement or any other service to any of their member or to any of their guest on payments.
80 Companies, societies, associations, clubs or troupes which give any exhibition or acrobatic or other performance or both, in any arena circular or otherwise or perform or permit any other form of entertainment in any place, other than a theater, and require payments for admission into such exhibition or entertainment as spectators or audience.
(81 and 82) 31st August,1963 81 Canteens
82 Aerated water, soft drinks or carbonated water w.e.f. 31st Oct.
31st Oct.,1963 83 Distilling and rectifying of spirits (not falling under industrial and power alcohol) and blending of spirits
(84 and 85) 31st Jan.,1964 84 Paint and Varnish
85 Bone crushing
(86 and 87) 30th June,1964 86 Pickers
87 China Clay Mines
(88 to 93) 31st Oct.,1964 88 Attorneys as defined in the Advocates Act, 1961 (25 of 1961)
89 Chartered or registered Accountants as defined in the Chartered Accountants Act, 1949. (38 of 1949)
90 Cost and Works Accountants within the meaning of the cost and Works Accountants Act, 1959 (23 of 1959)
91 Engineers and Engineering Contractors not being exclusively engaged in building and construction industry.
92 Architects
93 Medical practitioners and Medical specialists
31st Dec., 1964 94 Milk and milk products
(95 to 97) 31st Jan., 1965 95 Travel agencies engaged in:
(i) Booking of international air and sea passengers and other travel arrangements and
(ii) Booking of internal air and mail passengers and other travel
(iii) Forwarding and clearing of cargo from and to overseas and within India
96 Forwarding agencies engaged in the collecting, packing, forwarding or delivery of any goods including cargo; loading break bulk service and foreign freight service.
97 Non-ferrous metals and alloys in the form of ingots
31st March,1965 98 Bread
30th June,1965 99 Steaming, redrying, handling, sorting, grading or packing of tobacco leaf.
31st July,1965 100 Agarbatee (including dhoop and dhoopbatee)
31st August,1965 101 Magnesite Mines
30th Sept.,1965 102 Coir (excluding the spinning sector)
31st Dec.,1965 103 Stone quarries producing roof and floor slabs, dimension stones, monumental stones and mosaic chips stones and mosaic chips.
31st Jan.,1966 104 Banks other than the nationalized banks established under any Central or State Act;
30th June,1966 105 Tobacco industry that is to say any industry engaged in the manufacture of Cigars, Zarda, Snuff, Quivam and Guraku from Tobacco.
31st July,1966 106 Paper Products
30th Sept.,1966 107 Licensed salt
30th April,1967 108 Linoleum
(108 and 109) 109 Indoleum
31st July,1967 110 Explosives
31st August,1967 111 Jute bailing or pressing
31st October,1967 112 Fireworks and percussion cap work
30th Nov.,1967 113 Tent making
(114 to 120) 31st August,1968 114 Barites Mines
115 Dolomite Mines
116 Fireclay Mines
117 Gypsum Mines
118 Kyanite Mines
119 Siliminite Mines
120 Steatite Mines
31st Dec.,1968 121 Cinchona Plantations
30th April,1969 122 Ferro Manganese
(123 and 124) 30th June,1969 123 Ice or ice-cream.
124 Diamond Mines
31st Jan.,1970 125 General insurance business
31st March ,1971 126 Establishments rendering expert service such as supplying of personnel, advice on domestic or departmental enquiries, special service in rectifying pilferage thefts and pay roll irregularities to factories and establishments on certain terms and conditions as may be agreed upon between the establishments and establishments rendering expert service.
30th Nov.,1971 127 Factories engaged in winding of thread and yarn reeling
31st March,1972 128 Railway booking Agencies run by Contractors or other private
30th Sept.,1972 129 Cotton ginning, bailing and pressing
31st March,1973 130 Every mess, not being a military mess
31st May,1973 131 Katha making
31st August 1973 132 Establishments known as hospitals run by any individual association or institution.
30th April, 1974 133 Beer manufacturing
30th Sept., 1974 134 Sorting, cleaning and testing of cotton waste.
(135 and 136) 30th Nov.,1974 135 Societies, Clubs and associations which render service to their members, without charging any fees over and above the subscription fee or membership fee.
136 Garments making factories
(137 to 140) 31st Dec.,1974 137 Agricultural farms,
138 Fruit orchards
139 Botanical gardens
140 Zoological gardens.
30th June 1975 141 Soapstone mines and establishments engaged in the grinding of soapstone
(142 to 154) 31st July, 1976 142 Apatite Mines
143 Asbestos Mines
144 Calcite Mines
145 Ball-clay Mines
146 Corundum Mines
147 Emerald Mines
148 Feldspar Mines
149 Silica (sand mines)
150 Quartz Mines
151 Ochre Mines
152 Chromite Mines
153 Graphite Mines
154 Flourite Mines
(155 to 157) 28th Jan.,1977 155 Establishments which are factories engaged in the manufacture of glue and gelatine.
156 Stone quarries producing stone chips, stone sets, stone boulders and ballasts.
157 Establishments engaged in Fish processing and non-vegetable food preservation industry including bacom factories and pork processing plants.
31st May,1977 158 Establishments engaged in manufacture of beedi.
31st Dec.,1978 159 Financing establishments other than banks not being the Unit Trust of India, the Agriculture Refinance Corporation, Industrial Development Bank of India, the Industrial Finance Corporation of India, the State Finance Corporation
6th Jan.,1979 160 Lignite Mines
31st July,1979 161 Ferro Chrome
(162 to 164) 31st May,1980 162 Diamond cutting
163 Quarsite Mines
164 Inland water transport establishments
(165 and 166) 31st Oct.,1980 165 Building and construction
166 Manufacture of Myrobalan extract Powder, Myrobalan extract solid and vegetable tanning blended extract
30th Nov.,1980 167 Brick
23rd Nov.,1981 168 Establishments engaged in Stevedoring loading and unloading of ships.
(169 and 170 ) 7th Dec.,1981 169 Establishments engaged in poultry farming
170 Establishments engaged in cattle feed industry.
6th March,1982 171 (i) Any University
(ii) Any college, whether or not affiliated to a University.
(iii) Any School, whether or not recognised or aided by the Central or State Government.
(iv) Any scientific institution;
(v) Any institution in which research in respect of any matter is carried on
(vi) Any other institution in which the activity of imparting knowledge or training is systematically carried on
1st Jan.,1984 172 Industries based on asbestos as principal raw material on voluntary basis.
1st Oct. 1984 173 Cinema theatres employing five or more workers as specified in section 24 of Cine Workers & Cinema Theatre Workers(Regulation of Employment) Act, 1981
16th Sept,1989 174 Industries manufacturing Iron ore pellets
25th Mar.,1992 175 Guar Gum factories
(176 and 177) 1st April,1992 176 Marble mines
177 Diamond saw mills
(178 to 180) 1st April, 2001 : 178 An establishment engaged in rendering Courier services
179 An establishment of aircraft or airlines other than the aircraft or airlines owned or controlled by the Central or State Government.
180 An establishment engaged in rendering cleaning and sweeping services
10th November,2005 181 Any Estt. engaged in construction, maintenance, operation and commercial activities of Railways; other than Indian Railways and other railway establishments owned and controlled by Central or State Government
27th July, 2006 182 Any establishment engaged in manufacture, marketing, servicing and usage of a computer [as defined in clause (i) of Sub-section (1) of Section 2 of the Information Technology Act (21 of 2000)] / or deriving any form of output therefrom and related processing services.
(183 to 186) 08th December 2007 183 Companies offering Life Insurance, Annuities etc. other than Life Insuarance Corporation of India.
184 Private Airports and Joint venture Airports.
185 Electronic Media companies in Private Sector.
186 Lodging Houses, Service apartments and condominiums.
From India, Kochi
4Classes of Industries covered under EPF & MP Act, 1952
Date of Extension Industries/Class of Establishment
(1 to 6) 1st Nov, 1952 1 Cement
2 Cigarettes
3 Electrical, Mechanical or General Engineering Products
4 Iron and Steel
5 Paper
6 Textiles (made wholly or in Part of Cotton or wool or jute or silk whether natural or artificial)
6A Jute
(7-19) 31st July,1956 7 Edible Oils and Fats
8 Sugar
9 Rubber and rubber products
10 Electricity including generation, transmission and distribution thereof.
11 Tea (except in the state of Assam where the Govt. of Assam have instituted a Separate Provident Fund Scheme for the industry including plantations)
12 Printing (other than printing industry relating to newspaper establishments as defined in the Working Journalists (conditions of Service and Misc. Provisions Act1955)) including the process of composing types for printing, printing by letter press, lithogra*phy, photogravure or similar process or book binding
13 Stone-ware pipes
14 Sanitary Wares
15 Electrical porcelain Insulators of high and low tension
16 Refractories
17 Tiles
18 Matches
19 Glass
Note: Till the 31st March 1962 the Scheme was not applicable to the following:
(i) Match factories having annual Production of five lakhs/gross boxes of matches or less.
(ii) Such glass factories other than sheet glass shell factories as have an installed capacity of 600 tones per month or less.
(20-23) 30th Sept., 1956 20 Heavy and Fine chemicals including:
(i) Fertilizer
(ii) Turpentine
(iii) Resin
(iv) Medical and pharmaceuticals preparations
(v) Toilet Preparations
(vi) Soaps
(vii) Inks
(viii) Intermediates dyes colour lacs and toners
(ix) Fatty Acids
(x) Oxygen acetylene and Carbon Di-Oxide gases.
(The Act was actually enforced in the industry with effect from 31.7.57)
21 Indigo
22 Lac including Shellac
23 Non-edible vegetables and animal oils and fats
31st Dec., 1956 24 Newspaper establishments.
31st Jan.,1957 25 Mineral Oil Refining
(26 to 30A) 30th April,1957 26 Tea plantations (Other than the tea plantations in the State of Assam
27 Coffee Plantations
28 Rubber plantations
29 Cardamom plantations
30 Pepper plantations
30A Mixed plantations
(31-37) 30th Nov.,1957 31 Iron Ore Mines
32 Manganese Mines
33 Limestone Mines
34 Gold Mines
35 Industrial and Power Alcohol
36 Asbestos Cement Sheets
Limestone Mines 37 Coffee curing establishments
30th April,1958 38 Biscuit making industry (including composite units making biscuit and Products such as bread, confectionery and milk and milk powder)
30th April,1959 39 Road Motor Transport establishments
(40 & 41) 31st May,1960 40 Mica Industry
41 Mica Mines
(42 and 43) 30th June,1960 42 Plywood
43 Automobile repairing and servicing
30th Nov. 1960 44 Cane farms owned by sugar factories
(45-47) 31st Dec.1960 45 Rice Milling
46 Dal Milling
47 Flour Milling
31st May,1961 48 Starch
(49-53) 30th June,1961 49 Hotels
50 Restaurants
51 Establishments engaged in the Storage or transport or distribution of petroleum or Natural gas or products of either petroleum or natural gas.
52 Petroleum or natural gas Explorations, prospecting drilling or production.
53 Petroleum or natural gas refining
(54-58) 31st July,1961 54 Cinemas (including Preview theaters)
55 Film Production
56 Film Studios
57 Distribution concerns dealing with exposed films
58 Film Processing Laboratories
31st August,1961 59 Leather and Leather products Industries/Classes of Establishments
(60 and 61) 30th Nov.,1961 60 Stoneware Jars
61 Crockery
31st December, 1961 62 Every cane farm owned by the owner or occupier of a sugar factory or cultivated by such owner or occupier or any person on his behalf.
30th April,1962 63 Every Trading and commercial establishments engaged in the Purchase, sale or storage of any good including establishment of exporter, importer advertiser, commission agents and brokers and commodity and stock exchanges, but not including banks or warehouses established under any Central or State Act.
30th June,1962 64 Fruit and vegetable preservation
30th Sept.,1962 65 Cashew nuts
(66 to 70) 31st Oct.,1962 66 Establishments engaged in the processing or treatment of wood including manufacture of hardboard chipboard, jute or textile wooden accessories, cork products, wooden furnitures, wooden sports goods, cane or bamboo products, wooden battery separators.
67 Saw mills
68 Wood seasoning kilns
69 Wood preservation plants
70 Wood workshop
31st Dec.,1962 71 Bauxite Mines
31st March,1963 72 Confectionery
(73 to77) 30th April 1963 73 Laundry and Laundry services
74 Buttons
75 Brushes
76 Plastic and plastic products
77 Stationery products
31st May,1963 78 Theaters where dramatic performance or other forms of entertainments are held and where payment is required to be made for admission as audience or spectators.
(79 and 80) 31st May,1963 79 Societies, clubs or associations which provide board or lodging or both facility for amusement or any other service to any of their member or to any of their guest on payments.
80 Companies, societies, associations, clubs or troupes which give any exhibition or acrobatic or other performance or both, in any arena circular or otherwise or perform or permit any other form of entertainment in any place, other than a theater, and require payments for admission into such exhibition or entertainment as spectators or audience.
(81 and 82) 31st August,1963 81 Canteens
82 Aerated water, soft drinks or carbonated water w.e.f. 31st Oct.
31st Oct.,1963 83 Distilling and rectifying of spirits (not falling under industrial and power alcohol) and blending of spirits
(84 and 85) 31st Jan.,1964 84 Paint and Varnish
85 Bone crushing
(86 and 87) 30th June,1964 86 Pickers
87 China Clay Mines
(88 to 93) 31st Oct.,1964 88 Attorneys as defined in the Advocates Act, 1961 (25 of 1961)
89 Chartered or registered Accountants as defined in the Chartered Accountants Act, 1949. (38 of 1949)
90 Cost and Works Accountants within the meaning of the cost and Works Accountants Act, 1959 (23 of 1959)
91 Engineers and Engineering Contractors not being exclusively engaged in building and construction industry.
92 Architects
93 Medical practitioners and Medical specialists
31st Dec., 1964 94 Milk and milk products
(95 to 97) 31st Jan., 1965 95 Travel agencies engaged in:
(i) Booking of international air and sea passengers and other travel arrangements and
(ii) Booking of internal air and mail passengers and other travel
(iii) Forwarding and clearing of cargo from and to overseas and within India
96 Forwarding agencies engaged in the collecting, packing, forwarding or delivery of any goods including cargo; loading break bulk service and foreign freight service.
97 Non-ferrous metals and alloys in the form of ingots
31st March,1965 98 Bread
30th June,1965 99 Steaming, redrying, handling, sorting, grading or packing of tobacco leaf.
31st July,1965 100 Agarbatee (including dhoop and dhoopbatee)
31st August,1965 101 Magnesite Mines
30th Sept.,1965 102 Coir (excluding the spinning sector)
31st Dec.,1965 103 Stone quarries producing roof and floor slabs, dimension stones, monumental stones and mosaic chips stones and mosaic chips.
31st Jan.,1966 104 Banks other than the nationalized banks established under any Central or State Act;
30th June,1966 105 Tobacco industry that is to say any industry engaged in the manufacture of Cigars, Zarda, Snuff, Quivam and Guraku from Tobacco.
31st July,1966 106 Paper Products
30th Sept.,1966 107 Licensed salt
30th April,1967 108 Linoleum
(108 and 109) 109 Indoleum
31st July,1967 110 Explosives
31st August,1967 111 Jute bailing or pressing
31st October,1967 112 Fireworks and percussion cap work
30th Nov.,1967 113 Tent making
(114 to 120) 31st August,1968 114 Barites Mines
115 Dolomite Mines
116 Fireclay Mines
117 Gypsum Mines
118 Kyanite Mines
119 Siliminite Mines
120 Steatite Mines
31st Dec.,1968 121 Cinchona Plantations
30th April,1969 122 Ferro Manganese
(123 and 124) 30th June,1969 123 Ice or ice-cream.
124 Diamond Mines
31st Jan.,1970 125 General insurance business
31st March ,1971 126 Establishments rendering expert service such as supplying of personnel, advice on domestic or departmental enquiries, special service in rectifying pilferage thefts and pay roll irregularities to factories and establishments on certain terms and conditions as may be agreed upon between the establishments and establishments rendering expert service.
30th Nov.,1971 127 Factories engaged in winding of thread and yarn reeling
31st March,1972 128 Railway booking Agencies run by Contractors or other private
30th Sept.,1972 129 Cotton ginning, bailing and pressing
31st March,1973 130 Every mess, not being a military mess
31st May,1973 131 Katha making
31st August 1973 132 Establishments known as hospitals run by any individual association or institution.
30th April, 1974 133 Beer manufacturing
30th Sept., 1974 134 Sorting, cleaning and testing of cotton waste.
(135 and 136) 30th Nov.,1974 135 Societies, Clubs and associations which render service to their members, without charging any fees over and above the subscription fee or membership fee.
136 Garments making factories
(137 to 140) 31st Dec.,1974 137 Agricultural farms,
138 Fruit orchards
139 Botanical gardens
140 Zoological gardens.
30th June 1975 141 Soapstone mines and establishments engaged in the grinding of soapstone
(142 to 154) 31st July, 1976 142 Apatite Mines
143 Asbestos Mines
144 Calcite Mines
145 Ball-clay Mines
146 Corundum Mines
147 Emerald Mines
148 Feldspar Mines
149 Silica (sand mines)
150 Quartz Mines
151 Ochre Mines
152 Chromite Mines
153 Graphite Mines
154 Flourite Mines
(155 to 157) 28th Jan.,1977 155 Establishments which are factories engaged in the manufacture of glue and gelatine.
156 Stone quarries producing stone chips, stone sets, stone boulders and ballasts.
157 Establishments engaged in Fish processing and non-vegetable food preservation industry including bacom factories and pork processing plants.
31st May,1977 158 Establishments engaged in manufacture of beedi.
31st Dec.,1978 159 Financing establishments other than banks not being the Unit Trust of India, the Agriculture Refinance Corporation, Industrial Development Bank of India, the Industrial Finance Corporation of India, the State Finance Corporation
6th Jan.,1979 160 Lignite Mines
31st July,1979 161 Ferro Chrome
(162 to 164) 31st May,1980 162 Diamond cutting
163 Quarsite Mines
164 Inland water transport establishments
(165 and 166) 31st Oct.,1980 165 Building and construction
166 Manufacture of Myrobalan extract Powder, Myrobalan extract solid and vegetable tanning blended extract
30th Nov.,1980 167 Brick
23rd Nov.,1981 168 Establishments engaged in Stevedoring loading and unloading of ships.
(169 and 170 ) 7th Dec.,1981 169 Establishments engaged in poultry farming
170 Establishments engaged in cattle feed industry.
6th March,1982 171 (i) Any University
(ii) Any college, whether or not affiliated to a University.
(iii) Any School, whether or not recognised or aided by the Central or State Government.
(iv) Any scientific institution;
(v) Any institution in which research in respect of any matter is carried on
(vi) Any other institution in which the activity of imparting knowledge or training is systematically carried on
1st Jan.,1984 172 Industries based on asbestos as principal raw material on voluntary basis.
1st Oct. 1984 173 Cinema theatres employing five or more workers as specified in section 24 of Cine Workers & Cinema Theatre Workers(Regulation of Employment) Act, 1981
16th Sept,1989 174 Industries manufacturing Iron ore pellets
25th Mar.,1992 175 Guar Gum factories
(176 and 177) 1st April,1992 176 Marble mines
177 Diamond saw mills
(178 to 180) 1st April, 2001 : 178 An establishment engaged in rendering Courier services
179 An establishment of aircraft or airlines other than the aircraft or airlines owned or controlled by the Central or State Government.
180 An establishment engaged in rendering cleaning and sweeping services
10th November,2005 181 Any Estt. engaged in construction, maintenance, operation and commercial activities of Railways; other than Indian Railways and other railway establishments owned and controlled by Central or State Government
27th July, 2006 182 Any establishment engaged in manufacture, marketing, servicing and usage of a computer [as defined in clause (i) of Sub-section (1) of Section 2 of the Information Technology Act (21 of 2000)] / or deriving any form of output therefrom and related processing services.
(183 to 186) 08th December 2007 183 Companies offering Life Insurance, Annuities etc. other than Life Insuarance Corporation of India.
184 Private Airports and Joint venture Airports.
185 Electronic Media companies in Private Sector.
186 Lodging Houses, Service apartments and condominiums.
From India, Kochi
CONTRIBUTION OF EMPLOYERS
Rates of Contribution:
a) The Employees' Provident Fund Scheme
In respect of establishments employing 20 or more persons and engaged in industry notified under Section 6 of Act ( other than the Establishments. declared as sick ) 12% of the basic pay DA , Cash value of food concession and retaining allowance , if any, subject to a maximum of Rs.6500/- per month. Voluntary higher contributions are also acceptable at the joint request of the member and the employer . However, the rate of contribution is 10% in respect of the following categories of establishments:
Any establishment covered prior to 22.9.97 in which less than 20 persons are employed.
Any sick industrial company as defined in Clause(0) of Sub-Section(1) of Section 3 of the sick industrial companies ( special provisions ) Act 1985 and which has been declared as such by the Board for Industrial and Financial Reconstruction.
Any Establishment which has at the end of any financial year accumulated losses equal to or exceeding its entire net worth.
Any Establishment engaged in manufacturing of (a) Jute , (b) Beedi , (c) Brick , (d) Coir (other than spinning sector), (e) Guar Gum Industries/Factories.
b) The Employees' Pension Scheme
From and out of employer's share of Provident Fund contributions 8.33% of the total wages limited to Rs. 6500/- per month is segregated and credited to the Employees' Pension Fund in A/C No. 10 ( w.e.f. 1-06-2001 ).
The Central Government also would contribute at the rate of 1.1 / 6% of total wages.
c) Employees' Deposit Linked Insurance Scheme:
No amount is recovered from employee's wages . Employer should pay 0.5% of total wages subject to a ceiling of Rs. 6500/- per month ( w.e.f. 1-06-2001 ).
From India, Kochi
Rates of Contribution:
a) The Employees' Provident Fund Scheme
In respect of establishments employing 20 or more persons and engaged in industry notified under Section 6 of Act ( other than the Establishments. declared as sick ) 12% of the basic pay DA , Cash value of food concession and retaining allowance , if any, subject to a maximum of Rs.6500/- per month. Voluntary higher contributions are also acceptable at the joint request of the member and the employer . However, the rate of contribution is 10% in respect of the following categories of establishments:
Any establishment covered prior to 22.9.97 in which less than 20 persons are employed.
Any sick industrial company as defined in Clause(0) of Sub-Section(1) of Section 3 of the sick industrial companies ( special provisions ) Act 1985 and which has been declared as such by the Board for Industrial and Financial Reconstruction.
Any Establishment which has at the end of any financial year accumulated losses equal to or exceeding its entire net worth.
Any Establishment engaged in manufacturing of (a) Jute , (b) Beedi , (c) Brick , (d) Coir (other than spinning sector), (e) Guar Gum Industries/Factories.
b) The Employees' Pension Scheme
From and out of employer's share of Provident Fund contributions 8.33% of the total wages limited to Rs. 6500/- per month is segregated and credited to the Employees' Pension Fund in A/C No. 10 ( w.e.f. 1-06-2001 ).
The Central Government also would contribute at the rate of 1.1 / 6% of total wages.
c) Employees' Deposit Linked Insurance Scheme:
No amount is recovered from employee's wages . Employer should pay 0.5% of total wages subject to a ceiling of Rs. 6500/- per month ( w.e.f. 1-06-2001 ).
From India, Kochi
Members
Eligibility to Membership:
a) Employees' Provident Fund Scheme:
Every employee (including part-time workers and those employed by or through contractors) shall be entitled to become a member of the Scheme from the date of joining the factory or the other establishment. (Para 26)
Every excluded employee shall be entitled to become a member from the date he ceased to be such employee.
Every member of an exempted Provident Fund on joining establishment to which the Scheme applies.
Any employee who is not otherwise eligible to become member of the Scheme, on request by him and his employer.
Every newspaper employee other than an excluded employee shall be entitled to become member of the Fund after completion of 3 months continuous service or if he has actually worked for 60 days during 3 months or less (There is no wage ceiling in the case of newspaper employee). (Para 80)
Every Cine Worker other than an excluded employee shall be entitled to become a member of the Fund if he has worked in not less than three feature films with one or more producers provided his pay at the time of joining the Fund does not exceed Rs. 1600/-P.M or Rs.15,000/- per year. (Para 81)
Note: w.e.f 1-11-90 , an employee is eligible for membership from the very first date of joining a covered establishment.
a) Employees' Pension Scheme:
Every employee who became member of the Employees' Provident Fund Scheme on or after 16-11-95. (Employee who is above the age of 58 on the date of joining the Employees' Provident Fund Scheme shall not be enrolled).
Every employee who is a member of Employees' Provident Fund Scheme 1952 and who has not opted for erstwhile Employees' family pension scheme, may also become a member if he opts for Employees' Pension Scheme.
Every employee who was a member of Employees' Provident Fund Scheme and has left service between 1-4-93 and 15-11-95 can also join the Employees' Pension Scheme by submission of option.
Note: The Employees' Pension Scheme membership will cease from the date the member attains 58 years of age . However, he will continue to be a member of Employees' Provident Fund till he leaves the service and withdraws the Provident Fund accumulations.
c) Employees' Deposit Linked Insurance Scheme:
Every employee who become member of the Employees' Provident fund Scheme/exempted Provident Fund Scheme.
Administrative Charges
a) Employees' Provident Fund Scheme:
1.10% of total wages on which Provident Fund is recovered subject to a minimum of Rs. 5/- shall be payable by the employer every month . Prior to 1.8.98, w.e.f. 1.8.98 .65% of total wages
b) Employees' Pension Scheme Scheme:
No administrative charges are payable by the employer .The entire cost of administration is met by Central Government .
c) Employees' Deposit Linked Insurance Scheme:
0.01% of the total on which the Employees' Deposit Linked Insurance contributions recovered subject to a minimum of Rs. 2/- per month .
Inspection Charges
a) Employees' Provident Fund Scheme:
0.18% of the total wages on which Provident Fund is recovered .
b) Employees' Pension Scheme Scheme:
Nil .
c) Employees' Deposit Linked Insurance Scheme:
0.005% of the total wages of the employees who are entitled to become members of the Employees' Deposit Linked Insurance Scheme subject to a minimum of Re. 1/-
Duties of Employer
a) Employees' Provident Fund Scheme (Para 36)and (Para 36A):
Enrol the eligible employees as Employees' Provident Fund subscriber from the right date.
Send initial returns in Form 5A , F9(Revised) , accompanied by F2(Revised), monthly returns in F5, accompanied by F2, F10, F12A accompanied by challans and annual return in F3A accompanied by F6A.
To maintain the inspection note book for an inspector to record his observation.
Maintain such accounts in relation to the amounts contributed to the fund andby his employees.
To comply with all the directives issued by the Central Board for proper implementation of the scheme.
Pay to the Fund within 15 days of the close of the month both the shares of contribution and administrative charges or inspection charges .
b) Employees' Pension Scheme Scheme (Para 20 EPS '95):
There is no need to furnish a separate return by the employers.
Pay to the Fund within 15 days of the month Pension Fund contributions.
c) Employees' Deposit Linked Insurance Scheme (Para 10):
There is no need to furnish a separate return by the employers .
Pay to the Fund within 15 days of the close of the month both the contributions and Administrative charges or Inspection charges .
DO'S FOR A MEMBER:
While joining an establishment, furnish details of previous employment if any, with previous Provident Fund a/c number and scheme certificate.
In case of existing Provident Fund/ Pension a/c, apply for transfer of previous a/c number to the present a/c number.
Ensure that employee furnishes form with details of previous Provident Fund a/c no. to Employees' Provident Fund Organisation.
Execute form-2, in details of self, nominee for Provident Fund and pension and details of family and see that it is forwarded to Employees' Provident Fund Organisation by the employer.
Ensure that particulars furnished are correct in all respects.
Ensure that enrolment to Employees' Provident Fund/ Employees' Pension Scheme is done immediately on joining the establishment.
Provident Fund is deducted at statutory rate from the total wages i.e. basic, D.A. and retaining allowance if any.
If desirous of enhancing rate of contribution, inform the desire with the higher rate opted for to Employees' Provident Fund Organisation through employer and allow employer to deduct at enhanced rate from the wages.
If the wages drawn is more than Rs. 6500/-, intimate your desire to contribute on the whole amount to Employees' Provident Fund Organisation through employer. Employer can also contribute on the whole amount drawn as wages under intimation to Employees' Provident Fund Organisation.
Check up periodically with the employer that contribution and other charges are paid to Employees' Provident Fund Organisation and ensure it's correctness by verifying the form-3A (contribution card) maintained by the employer.
DON'TS FOR A MEMBER:
DON'TS FOR A MEMBER:
Don't give false clarification and incorrect particulars to Employer and Employees Provident Fund Organisation.
Don't fall victim to middlemen/ agents. Employees' Provident Fund Organization does not have any agent.
Don't allow Employer to deduct his own share of contribution or administrative charges payable by him from the wages.
Don't be a party to misclassified allowances, with a view to avoid payment of Provident Fund
From India, Kochi
Eligibility to Membership:
a) Employees' Provident Fund Scheme:
Every employee (including part-time workers and those employed by or through contractors) shall be entitled to become a member of the Scheme from the date of joining the factory or the other establishment. (Para 26)
Every excluded employee shall be entitled to become a member from the date he ceased to be such employee.
Every member of an exempted Provident Fund on joining establishment to which the Scheme applies.
Any employee who is not otherwise eligible to become member of the Scheme, on request by him and his employer.
Every newspaper employee other than an excluded employee shall be entitled to become member of the Fund after completion of 3 months continuous service or if he has actually worked for 60 days during 3 months or less (There is no wage ceiling in the case of newspaper employee). (Para 80)
Every Cine Worker other than an excluded employee shall be entitled to become a member of the Fund if he has worked in not less than three feature films with one or more producers provided his pay at the time of joining the Fund does not exceed Rs. 1600/-P.M or Rs.15,000/- per year. (Para 81)
Note: w.e.f 1-11-90 , an employee is eligible for membership from the very first date of joining a covered establishment.
a) Employees' Pension Scheme:
Every employee who became member of the Employees' Provident Fund Scheme on or after 16-11-95. (Employee who is above the age of 58 on the date of joining the Employees' Provident Fund Scheme shall not be enrolled).
Every employee who is a member of Employees' Provident Fund Scheme 1952 and who has not opted for erstwhile Employees' family pension scheme, may also become a member if he opts for Employees' Pension Scheme.
Every employee who was a member of Employees' Provident Fund Scheme and has left service between 1-4-93 and 15-11-95 can also join the Employees' Pension Scheme by submission of option.
Note: The Employees' Pension Scheme membership will cease from the date the member attains 58 years of age . However, he will continue to be a member of Employees' Provident Fund till he leaves the service and withdraws the Provident Fund accumulations.
c) Employees' Deposit Linked Insurance Scheme:
Every employee who become member of the Employees' Provident fund Scheme/exempted Provident Fund Scheme.
Administrative Charges
a) Employees' Provident Fund Scheme:
1.10% of total wages on which Provident Fund is recovered subject to a minimum of Rs. 5/- shall be payable by the employer every month . Prior to 1.8.98, w.e.f. 1.8.98 .65% of total wages
b) Employees' Pension Scheme Scheme:
No administrative charges are payable by the employer .The entire cost of administration is met by Central Government .
c) Employees' Deposit Linked Insurance Scheme:
0.01% of the total on which the Employees' Deposit Linked Insurance contributions recovered subject to a minimum of Rs. 2/- per month .
Inspection Charges
a) Employees' Provident Fund Scheme:
0.18% of the total wages on which Provident Fund is recovered .
b) Employees' Pension Scheme Scheme:
Nil .
c) Employees' Deposit Linked Insurance Scheme:
0.005% of the total wages of the employees who are entitled to become members of the Employees' Deposit Linked Insurance Scheme subject to a minimum of Re. 1/-
Duties of Employer
a) Employees' Provident Fund Scheme (Para 36)and (Para 36A):
Enrol the eligible employees as Employees' Provident Fund subscriber from the right date.
Send initial returns in Form 5A , F9(Revised) , accompanied by F2(Revised), monthly returns in F5, accompanied by F2, F10, F12A accompanied by challans and annual return in F3A accompanied by F6A.
To maintain the inspection note book for an inspector to record his observation.
Maintain such accounts in relation to the amounts contributed to the fund andby his employees.
To comply with all the directives issued by the Central Board for proper implementation of the scheme.
Pay to the Fund within 15 days of the close of the month both the shares of contribution and administrative charges or inspection charges .
b) Employees' Pension Scheme Scheme (Para 20 EPS '95):
There is no need to furnish a separate return by the employers.
Pay to the Fund within 15 days of the month Pension Fund contributions.
c) Employees' Deposit Linked Insurance Scheme (Para 10):
There is no need to furnish a separate return by the employers .
Pay to the Fund within 15 days of the close of the month both the contributions and Administrative charges or Inspection charges .
DO'S FOR A MEMBER:
While joining an establishment, furnish details of previous employment if any, with previous Provident Fund a/c number and scheme certificate.
In case of existing Provident Fund/ Pension a/c, apply for transfer of previous a/c number to the present a/c number.
Ensure that employee furnishes form with details of previous Provident Fund a/c no. to Employees' Provident Fund Organisation.
Execute form-2, in details of self, nominee for Provident Fund and pension and details of family and see that it is forwarded to Employees' Provident Fund Organisation by the employer.
Ensure that particulars furnished are correct in all respects.
Ensure that enrolment to Employees' Provident Fund/ Employees' Pension Scheme is done immediately on joining the establishment.
Provident Fund is deducted at statutory rate from the total wages i.e. basic, D.A. and retaining allowance if any.
If desirous of enhancing rate of contribution, inform the desire with the higher rate opted for to Employees' Provident Fund Organisation through employer and allow employer to deduct at enhanced rate from the wages.
If the wages drawn is more than Rs. 6500/-, intimate your desire to contribute on the whole amount to Employees' Provident Fund Organisation through employer. Employer can also contribute on the whole amount drawn as wages under intimation to Employees' Provident Fund Organisation.
Check up periodically with the employer that contribution and other charges are paid to Employees' Provident Fund Organisation and ensure it's correctness by verifying the form-3A (contribution card) maintained by the employer.
DON'TS FOR A MEMBER:
DON'TS FOR A MEMBER:
Don't give false clarification and incorrect particulars to Employer and Employees Provident Fund Organisation.
Don't fall victim to middlemen/ agents. Employees' Provident Fund Organization does not have any agent.
Don't allow Employer to deduct his own share of contribution or administrative charges payable by him from the wages.
Don't be a party to misclassified allowances, with a view to avoid payment of Provident Fund
From India, Kochi
SPECIFIC PROBLEMS OF EXEMPTED ESTABLISHMENTS
A few establishments are not submitting the prescribed monthly returns.
Quite a few major employers are delaying transfer of fund to the Board of Trustees, thus violating the conditions for grant of exemption.
Board of Trustees is not reconstituted in time.
Investment is not being made by many of the trustees on the plea that huge amounts are sanctioned towards NR loans, House Building and that State/Central Government securities are not available.
Audit Reports of the Provident Fund Trust are due.
Accounts slips are being issued by most of the trustees even without audit of accounts.
SGL account with P.D.O of R.B.I is generally not opened by many Establishments.
The annual returns under Employees' Pension Scheme 1995 (Form No. 7 and 8) which is due on 30th April every year are not submitted in time.
Provident Fund Advance claims account not settled in time.
Details of Board of Trustees are not available on closure/sick/defaulting units.
Statutory rate of interest not paid by several establishments.
Mis-utilisation of fund by Board of Trustees.
Amendment made in the Employees' Provident Fund Act and Scheme by notifications/ordinance etc. are not being incorporated /implemented in the Provident Fund rules by the exempted establishments.
From India, Kochi
A few establishments are not submitting the prescribed monthly returns.
Quite a few major employers are delaying transfer of fund to the Board of Trustees, thus violating the conditions for grant of exemption.
Board of Trustees is not reconstituted in time.
Investment is not being made by many of the trustees on the plea that huge amounts are sanctioned towards NR loans, House Building and that State/Central Government securities are not available.
Audit Reports of the Provident Fund Trust are due.
Accounts slips are being issued by most of the trustees even without audit of accounts.
SGL account with P.D.O of R.B.I is generally not opened by many Establishments.
The annual returns under Employees' Pension Scheme 1995 (Form No. 7 and 8) which is due on 30th April every year are not submitted in time.
Provident Fund Advance claims account not settled in time.
Details of Board of Trustees are not available on closure/sick/defaulting units.
Statutory rate of interest not paid by several establishments.
Mis-utilisation of fund by Board of Trustees.
Amendment made in the Employees' Provident Fund Act and Scheme by notifications/ordinance etc. are not being incorporated /implemented in the Provident Fund rules by the exempted establishments.
From India, Kochi
EXEMPTION : PROVISIONS OF ACT / SCHEMES
Types of Exemption
An establishment covered under the Employees' Provident Fund & Miscellaneous Provisions Act 1952 is required to comply with the statutory provisions of the Act and also the provisions of the Schemes framed under the Act namely Employees' Provident Fund Scheme, 1952, Employees' Pension Scheme Scheme, 1995 and Employees' Deposit Linked Insurance Schemes, 1976.
However, the Act provides for grant of exemption from the operation of the Act and also exemption from the operation of the Schemes framed under the Act. Thus, the types of exemptions provided under the Act may be broadly classified as under:
Exemption from the Act ( Including the Schemes ), under Section -16 (2) of the Act.
Exemption from the operation of the Scheme(s) viz. Employees' Provident Fund Scheme / Employees' Pension Scheme /Employees' Deposit Linked Insurance Schemes.
(a) Exemption from the Act ( Including the Schemes ):
This type of Exemption is allowed under Section 16(2) of the Act by the Central Government. Exemption from the Act is allowed only to a class of establishments. It is granted considering the financial or other circumstances of the class of establishments. This exemption can be given prospectively or retrospectively. It is allowed for a specified period only. The classes of establishments for which this type of exemption currently in force are:
Establishments registered under the Societies Registration Act, 1860, run mainly on grants-in-aid received from the Central Government or the State Government. Establishments which are employing only ex-servicemen who are in receipt of pension benefits as admissible under the trust rules for a period of 5 years w.e.f. 18-02-2000. (Notification dated on 5.4.2000)
Voluntary organisations engaged in leprosy eradication programmes.
(b) Exemption from the operation of the Scheme(s) viz. Employees' Provident Fund Scheme / Employees' Pension Scheme /Employees' Deposit Linked Insurance Schemes:
In this type of exemption, it is only an exemption from the operation of a specified scheme and not from the Act. Apart from granting exemption to an establishment from the operation of a particular scheme, the Act also provides for grant of exemption to an individual employee and also to a class of employees. Thus, exemption from the operation of the Scheme is granted:
To an establishment as a whole.
To an individual employee ( under the Employees' Provident Fund & Employees' Deposit Linked Insurance Scheme only )
To a class of employees.
Issue of Relaxation order under the Employees' Provident Fund & Employees' Deposit Linked Insurance Schemes :
Before granting exemption to an establishment the application of the establishment and also the rules of the Fund are required to be scrutinised for considering the grant of exemption. As it may take some time to process the application, the Regional Provident Fund Commissioner / Central Provident Fund Commissioner as the case may be, may issue a relaxation order to the establishment specifying that the establishment may not, pending grant of exemption:
Submit the returns required to be submitted under the Scheme.
Remit the dues to the Fund
Transfer the accumulations from the existing Fund to the C.B.T., Employees' Provident Fund.
The Regional Provident Fund Commissioner / Central Provident Fund Commissioner may also impose certain other conditions on maintenance of accounts, enrolment of members, Investment of monies, payment of inspection charges and submission of returns etc., in the Relaxation Order. For all practical purposes the establishment under Relaxation Order shall be treated on par with the establishment granted exemption. The Relaxation Order is issued under para 28(7) of the Employees' Deposit Linked Insurance Scheme.
Exemption from the operation of Employees'
Provident Fund Scheme , 1952:
Exemption from the operation of Employees' Provident Funds to an establishment as a whole, is granted either under Section 17(1)(a) or under Section 17 (1)(b) of the Act.
Exemption under Section 17 (1)(a):
The grant of exemption to an establishment under Section 17 (1)(a) is considered where the rates of contribution are not less favourable then the statutory rates provided in Section 6 of the Act and the employees are also in enjoyment of other PF benefits which are also on the whole not less favourable than the benefits provided under the Act / Scheme. The authority to grant this exemption is the 'Appropriate Government', as defined in Section 2(a) of the Act ( Central / State Government, as the case may be ) and notified in Gazette.
Exemption under Section 17(1)(b):
Exemption under Section 17 (1)(b) is granted where the employees in establishment are in enjoyment of benefits in the nature of Provident Fund, Pension or gratuity which are separately or jointly on the whole not less favourable than the benefits provided under the Act / Scheme. It is granted by the 'Appropriate Government ', through a notification in the gazette.
Payment of Inspection charges :
The establishment to which Relaxation Order is issued / exemption is granted is required to pay Inspection charges @ 0.18% of total wages on which Provident Fund is recovered, to the Regional Provident Fund Commissioner concerned by deposit in cash / local cheque in S.B.I. to the credit in A/C No. 2 of the Employees' Provident Fund, through prescribed challan.
Exemption of an Employee : (Employees' Provident Fund Scheme ,52 )
Section 17 (2) read with para-27 of the Employees' Provident Fund Scheme provides for exemption from the operation of all or any of the provisions of the scheme to an individual employee. It is granted by the Regional Provident Fund Commissioner on the receipt of application in Form-1 from the employee. The exemption is granted where an employee is entitled to benefits in the nature of Provident Fund, gratuity or old age pension and such benefits separately or jointly are on the whole not less favourable than the benefits provided under the Act and Scheme.
The re-election is permitted only once on each account.
Exemption of a Class of Employees : ( Employees' Provident Fund Scheme ,52 )
Section 17 (2) read with para-27A of the Employees' Provident Fund Scheme provides for grant of exemption from the operation of all or any of the provisions of the scheme to a class of employees. It is granted by the appropriate Government on the receipt of application from the employer. The exemption is granted where employees are entitled to benefits in the nature of Provident Fund, gratuity or old age pension and such benefits separately or jointly are on the whole not less favourable than the benefits provided under the Act and Scheme.
Wherever the exemption to a class of employees is granted, the employer is required to submit a monthly return to the Regional Provident Fund Commissioner in the prescribed Performa. The due date for submission of this return is 25th of the month following that to which it relates. The employer is required to pay Inspection Charges @ 0.18% on wages of employees exempted and invest the Provident Fund monies in accordance with the pattern of investment prescribed by the Central Government. The class of employee may again be permitted to join the statutory fund. The re-election is permitted only once on each account.
Exemption- Provision of Act / Scheme-At a glance
S.No. Nature of Exemption
Granted under Act/Scheme
Authority to grant exemption
Authority to issue Relaxation Order
Remarks
1. Exemption from the Act
Section 16(2) of the Act
Central Government
N.A.
Exemption to a class of Establishment only for a specified period.
2. Exemption from the operation of Employees' Provident Fund Scheme'52
Section 17(1)(a) or 17(1)(b)
Appropriate Government
Regional Provident Fund Commissioner. (para79)
Exemption to an Establishment as a whole.
3. - Do -
Section 17(2) read with para 27-A of Employees' Provident Fund Scheme
Appropriate Government
Regional Provident Fund Commissioner. (para 79)
To a class of employees.
4. - Do -
Section 17(2) read with para 27 of Employees' Provident Fund Scheme
Regional Provident Fund Commissioner
To an individual employee.
5. Exemption from the operation of the Employees' Pension Scheme '95
Section 17 (1C)
Appropriate Government
To an Establishment as a whole.
6. - Do -
Section 17 (1C)
Appropriate Government
To a class of Establishment
7. Exemption from the operation of Employees' Deposit Linked Insurance Scheme '76
Section 17 (2-A)
Central Provident Fund Commissioner
Regional Provident Fund Commissioner. (para28(7))
To an Establishment as a whole
8. - Do -
Section 17 (2B) read with para28(4)
Central Provident Fund Commissioner
- Do -
To a class of employees.
9. - Do -
Section 17(2B) read with para28(1)
Regional Provident Fund Commissioner
-
To an individual employee.
Exemption from Employees' Family Pension Scheme '95
Section 17 (1C) of an Act provides for grant of exemption from the operation of Employees' Pension Scheme, 1995 . It is granted by the Appropriate Government through a notification in the official Gazette. Exemption may be granted to an establishment as a whole or to a class of establishments . The grant of exemption is subject to the conditions specified by the Appropriate Government . The exemption is granted where the establishment or the class of establishments are in enjoyment of benefits in a nature of pensionary benefits which are at par or, are more favourable then the benefits provided under this Scheme.
Exemption from the Employees'
Deposit Linked Insurance Scheme '76 :
Section 17 (2A) of an Act provides for grant of exemption from the operation of Employees' Deposit Linked Insurance Scheme ,1976 . It is granted to an establishment , where the employees are without making any separate contribution or payment of premium , are in enjoyment of benefits in the nature of Life Insurance whether linked to their deposits in Provident Fund or not and such benefits are more favourable than the benefits admissible under the Insurance Scheme . It is granted by the Central Provident Fund Commissioner by notification in the official gazette and is subject to conditions that may be specified in the notification . It is granted either prospectively or retrospectively .
Pending grant of exemption to an establishment relaxation order may be issued under para-28(7) of the Employees' Deposit Linked Insurance Scheme,1976 by a Regional Provident Fund Commissioner .
An establishment exempted from the operation of the Employees' Deposit Linked Insurance Scheme ,1976 is required to submit a monthly return to the Regional Provident Fund Commissioner .
Para-28(4) of the Scheme provides for grant of exemption by the Central Provident Fund Commissioner to any class of employees .
Under Section 17 (2B) read with Para-28(1) of the Employees' Deposit Linked Insurance Scheme,1976, the Regional Provident Fund Commissioner may grant exemption from the operation of any or all of the provisions of the Employee Deposit Linked Insurance Scheme to an employee.
The establishment shall pay inspection charges at the rate of 0.005% of the basic wages and Dearness Allowance subject to a minimum of Re.1/- per month .
From India, Kochi
Types of Exemption
An establishment covered under the Employees' Provident Fund & Miscellaneous Provisions Act 1952 is required to comply with the statutory provisions of the Act and also the provisions of the Schemes framed under the Act namely Employees' Provident Fund Scheme, 1952, Employees' Pension Scheme Scheme, 1995 and Employees' Deposit Linked Insurance Schemes, 1976.
However, the Act provides for grant of exemption from the operation of the Act and also exemption from the operation of the Schemes framed under the Act. Thus, the types of exemptions provided under the Act may be broadly classified as under:
Exemption from the Act ( Including the Schemes ), under Section -16 (2) of the Act.
Exemption from the operation of the Scheme(s) viz. Employees' Provident Fund Scheme / Employees' Pension Scheme /Employees' Deposit Linked Insurance Schemes.
(a) Exemption from the Act ( Including the Schemes ):
This type of Exemption is allowed under Section 16(2) of the Act by the Central Government. Exemption from the Act is allowed only to a class of establishments. It is granted considering the financial or other circumstances of the class of establishments. This exemption can be given prospectively or retrospectively. It is allowed for a specified period only. The classes of establishments for which this type of exemption currently in force are:
Establishments registered under the Societies Registration Act, 1860, run mainly on grants-in-aid received from the Central Government or the State Government. Establishments which are employing only ex-servicemen who are in receipt of pension benefits as admissible under the trust rules for a period of 5 years w.e.f. 18-02-2000. (Notification dated on 5.4.2000)
Voluntary organisations engaged in leprosy eradication programmes.
(b) Exemption from the operation of the Scheme(s) viz. Employees' Provident Fund Scheme / Employees' Pension Scheme /Employees' Deposit Linked Insurance Schemes:
In this type of exemption, it is only an exemption from the operation of a specified scheme and not from the Act. Apart from granting exemption to an establishment from the operation of a particular scheme, the Act also provides for grant of exemption to an individual employee and also to a class of employees. Thus, exemption from the operation of the Scheme is granted:
To an establishment as a whole.
To an individual employee ( under the Employees' Provident Fund & Employees' Deposit Linked Insurance Scheme only )
To a class of employees.
Issue of Relaxation order under the Employees' Provident Fund & Employees' Deposit Linked Insurance Schemes :
Before granting exemption to an establishment the application of the establishment and also the rules of the Fund are required to be scrutinised for considering the grant of exemption. As it may take some time to process the application, the Regional Provident Fund Commissioner / Central Provident Fund Commissioner as the case may be, may issue a relaxation order to the establishment specifying that the establishment may not, pending grant of exemption:
Submit the returns required to be submitted under the Scheme.
Remit the dues to the Fund
Transfer the accumulations from the existing Fund to the C.B.T., Employees' Provident Fund.
The Regional Provident Fund Commissioner / Central Provident Fund Commissioner may also impose certain other conditions on maintenance of accounts, enrolment of members, Investment of monies, payment of inspection charges and submission of returns etc., in the Relaxation Order. For all practical purposes the establishment under Relaxation Order shall be treated on par with the establishment granted exemption. The Relaxation Order is issued under para 28(7) of the Employees' Deposit Linked Insurance Scheme.
Exemption from the operation of Employees'
Provident Fund Scheme , 1952:
Exemption from the operation of Employees' Provident Funds to an establishment as a whole, is granted either under Section 17(1)(a) or under Section 17 (1)(b) of the Act.
Exemption under Section 17 (1)(a):
The grant of exemption to an establishment under Section 17 (1)(a) is considered where the rates of contribution are not less favourable then the statutory rates provided in Section 6 of the Act and the employees are also in enjoyment of other PF benefits which are also on the whole not less favourable than the benefits provided under the Act / Scheme. The authority to grant this exemption is the 'Appropriate Government', as defined in Section 2(a) of the Act ( Central / State Government, as the case may be ) and notified in Gazette.
Exemption under Section 17(1)(b):
Exemption under Section 17 (1)(b) is granted where the employees in establishment are in enjoyment of benefits in the nature of Provident Fund, Pension or gratuity which are separately or jointly on the whole not less favourable than the benefits provided under the Act / Scheme. It is granted by the 'Appropriate Government ', through a notification in the gazette.
Payment of Inspection charges :
The establishment to which Relaxation Order is issued / exemption is granted is required to pay Inspection charges @ 0.18% of total wages on which Provident Fund is recovered, to the Regional Provident Fund Commissioner concerned by deposit in cash / local cheque in S.B.I. to the credit in A/C No. 2 of the Employees' Provident Fund, through prescribed challan.
Exemption of an Employee : (Employees' Provident Fund Scheme ,52 )
Section 17 (2) read with para-27 of the Employees' Provident Fund Scheme provides for exemption from the operation of all or any of the provisions of the scheme to an individual employee. It is granted by the Regional Provident Fund Commissioner on the receipt of application in Form-1 from the employee. The exemption is granted where an employee is entitled to benefits in the nature of Provident Fund, gratuity or old age pension and such benefits separately or jointly are on the whole not less favourable than the benefits provided under the Act and Scheme.
The re-election is permitted only once on each account.
Exemption of a Class of Employees : ( Employees' Provident Fund Scheme ,52 )
Section 17 (2) read with para-27A of the Employees' Provident Fund Scheme provides for grant of exemption from the operation of all or any of the provisions of the scheme to a class of employees. It is granted by the appropriate Government on the receipt of application from the employer. The exemption is granted where employees are entitled to benefits in the nature of Provident Fund, gratuity or old age pension and such benefits separately or jointly are on the whole not less favourable than the benefits provided under the Act and Scheme.
Wherever the exemption to a class of employees is granted, the employer is required to submit a monthly return to the Regional Provident Fund Commissioner in the prescribed Performa. The due date for submission of this return is 25th of the month following that to which it relates. The employer is required to pay Inspection Charges @ 0.18% on wages of employees exempted and invest the Provident Fund monies in accordance with the pattern of investment prescribed by the Central Government. The class of employee may again be permitted to join the statutory fund. The re-election is permitted only once on each account.
Exemption- Provision of Act / Scheme-At a glance
S.No. Nature of Exemption
Granted under Act/Scheme
Authority to grant exemption
Authority to issue Relaxation Order
Remarks
1. Exemption from the Act
Section 16(2) of the Act
Central Government
N.A.
Exemption to a class of Establishment only for a specified period.
2. Exemption from the operation of Employees' Provident Fund Scheme'52
Section 17(1)(a) or 17(1)(b)
Appropriate Government
Regional Provident Fund Commissioner. (para79)
Exemption to an Establishment as a whole.
3. - Do -
Section 17(2) read with para 27-A of Employees' Provident Fund Scheme
Appropriate Government
Regional Provident Fund Commissioner. (para 79)
To a class of employees.
4. - Do -
Section 17(2) read with para 27 of Employees' Provident Fund Scheme
Regional Provident Fund Commissioner
To an individual employee.
5. Exemption from the operation of the Employees' Pension Scheme '95
Section 17 (1C)
Appropriate Government
To an Establishment as a whole.
6. - Do -
Section 17 (1C)
Appropriate Government
To a class of Establishment
7. Exemption from the operation of Employees' Deposit Linked Insurance Scheme '76
Section 17 (2-A)
Central Provident Fund Commissioner
Regional Provident Fund Commissioner. (para28(7))
To an Establishment as a whole
8. - Do -
Section 17 (2B) read with para28(4)
Central Provident Fund Commissioner
- Do -
To a class of employees.
9. - Do -
Section 17(2B) read with para28(1)
Regional Provident Fund Commissioner
-
To an individual employee.
Exemption from Employees' Family Pension Scheme '95
Section 17 (1C) of an Act provides for grant of exemption from the operation of Employees' Pension Scheme, 1995 . It is granted by the Appropriate Government through a notification in the official Gazette. Exemption may be granted to an establishment as a whole or to a class of establishments . The grant of exemption is subject to the conditions specified by the Appropriate Government . The exemption is granted where the establishment or the class of establishments are in enjoyment of benefits in a nature of pensionary benefits which are at par or, are more favourable then the benefits provided under this Scheme.
Exemption from the Employees'
Deposit Linked Insurance Scheme '76 :
Section 17 (2A) of an Act provides for grant of exemption from the operation of Employees' Deposit Linked Insurance Scheme ,1976 . It is granted to an establishment , where the employees are without making any separate contribution or payment of premium , are in enjoyment of benefits in the nature of Life Insurance whether linked to their deposits in Provident Fund or not and such benefits are more favourable than the benefits admissible under the Insurance Scheme . It is granted by the Central Provident Fund Commissioner by notification in the official gazette and is subject to conditions that may be specified in the notification . It is granted either prospectively or retrospectively .
Pending grant of exemption to an establishment relaxation order may be issued under para-28(7) of the Employees' Deposit Linked Insurance Scheme,1976 by a Regional Provident Fund Commissioner .
An establishment exempted from the operation of the Employees' Deposit Linked Insurance Scheme ,1976 is required to submit a monthly return to the Regional Provident Fund Commissioner .
Para-28(4) of the Scheme provides for grant of exemption by the Central Provident Fund Commissioner to any class of employees .
Under Section 17 (2B) read with Para-28(1) of the Employees' Deposit Linked Insurance Scheme,1976, the Regional Provident Fund Commissioner may grant exemption from the operation of any or all of the provisions of the Employee Deposit Linked Insurance Scheme to an employee.
The establishment shall pay inspection charges at the rate of 0.005% of the basic wages and Dearness Allowance subject to a minimum of Re.1/- per month .
From India, Kochi
CONDITIONS FOR GRANT OF INSTALLMENT FACILITY TO LIQUIDATE THE OUTSTANDING PF ARREARS
This facility is available only for liquidation of arrears under the Employees Provident Fund Act including damages and interest.
Maximum installments shall be 36 (monthly installments). However, the number of installments admissible in each case will be decided on individual merits.
Except in the case of sick units, the defaulters shall be required to liquidate the employees’ share, before applying for installments.
The scheme shall operate from the subsequent month of grant of the facility.
A revolving bank guarantee equal to one installment shall be furnished along with the proposal.
The proposal shall be submitted to the regional / sub-regional / sub-accounts office controlling compliance of the establishment. Depending on the delegated powers the case shall be processed by the appropriate office.
Where the case is to be decided by the Head office, the proposal complete in all respect shall be forwarded by the Regional Provident Fund Commissioner-I alongwith his observations and specific recommendations.
RPFC-I shall recommend the installment only where it exceeds the delegated powers or where the period required stretches beyond the calendar year.
Only if the RPFC is satisfied about the viability of the scheme, he shall send his recommendation.
The number of installments recommended shall be reasonable and relatable to the quantum of default.
The establishment shall be required to remit the installment amount positively before 15th of the subsequent month.
The establishment shall ensure remittance of the current dues alongwith the installment dues before 15th of the month.
There shall be an undertaking regarding payment of damages and interest dues as and when levied.
The installment scheme shall be deemed to have been cancelled in case of any default in payment either of installment amount or current dues.
Consequent on the cancellation of the installment facility, all coercive steps shall be initiated against the establishment / employer for realizing the outstanding dues without further notice.
Even where the default amount is within the powers of the RPFCs a review shall be made by the RPFC-I of the region periodically.
Further details, if any required, can be had from the nearest office of the Employees Provident Fund Organisation.
From India, Kochi
This facility is available only for liquidation of arrears under the Employees Provident Fund Act including damages and interest.
Maximum installments shall be 36 (monthly installments). However, the number of installments admissible in each case will be decided on individual merits.
Except in the case of sick units, the defaulters shall be required to liquidate the employees’ share, before applying for installments.
The scheme shall operate from the subsequent month of grant of the facility.
A revolving bank guarantee equal to one installment shall be furnished along with the proposal.
The proposal shall be submitted to the regional / sub-regional / sub-accounts office controlling compliance of the establishment. Depending on the delegated powers the case shall be processed by the appropriate office.
Where the case is to be decided by the Head office, the proposal complete in all respect shall be forwarded by the Regional Provident Fund Commissioner-I alongwith his observations and specific recommendations.
RPFC-I shall recommend the installment only where it exceeds the delegated powers or where the period required stretches beyond the calendar year.
Only if the RPFC is satisfied about the viability of the scheme, he shall send his recommendation.
The number of installments recommended shall be reasonable and relatable to the quantum of default.
The establishment shall be required to remit the installment amount positively before 15th of the subsequent month.
The establishment shall ensure remittance of the current dues alongwith the installment dues before 15th of the month.
There shall be an undertaking regarding payment of damages and interest dues as and when levied.
The installment scheme shall be deemed to have been cancelled in case of any default in payment either of installment amount or current dues.
Consequent on the cancellation of the installment facility, all coercive steps shall be initiated against the establishment / employer for realizing the outstanding dues without further notice.
Even where the default amount is within the powers of the RPFCs a review shall be made by the RPFC-I of the region periodically.
Further details, if any required, can be had from the nearest office of the Employees Provident Fund Organisation.
From India, Kochi
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PF FORMS.zip
Calcu. pf Emp.eps.epf sample sheet for HR site..xls