Employees' Provident Funds and

Miscellaneous Provisions Act, 1952

Overview and Key Provisions

 Introduction to EPF & MP Act,
1952
• - Purpose of the Act: To provide for the
institution of provident funds, pension fund,
and deposit-linked insurance fund for
employees in factories and other
establishments.
• - Applicability and Scope: The Act applies to
every establishment employing 20 or more
persons and specified establishments even if
employing less than 20 persons.
 Chapter I - Preliminary
• - Section 1: Short title, extent, and application.
• - This Act may be called the Employees' Provident Funds and
Miscellaneous Provisions Act, 1952.
• - It extends to the whole of India except the State of Jammu and Kashmir.
• - It applies to every establishment employing 20 or more persons and to
such other establishments as the Central Government may, by notification
in the Official Gazette, specify.
• - Section 2: Definitions.
• - Provides definitions for key terms used in the Act, such as 'employee',
'employer', 'Fund', etc.
• - Section 2A: Establishment to include all departments and branches.
• - For the removal of doubts, it is hereby declared that where an
establishment consists of different departments or has branches, all such
departments or branches shall be treated as parts of the same
establishment.
Chapter II - Provident Fund Scheme
• - Section 3: Power to apply Act to an establishment with a
common provident fund.
• - Central Government may, by notification in the Official
Gazette, direct that the provisions of this Act shall also apply
to such other establishments.
• - Section 4: Power to add to Schedule I.
• - Central Government may add any other industry to
Schedule I for the purposes of this Act.
• - Section 5: Employees’ Provident Fund Schemes.
• - Central Government may, by notification, frame a Scheme
to be called the Employees’ Provident Fund Scheme for the
establishment of provident funds under this Act.
 Chapter III - Central Board and
State Board
• - Section 5A: Central Board.
• - Constitution and duties of the Central Board
of Trustees.
• - Section 5B: State Board.
• - Constitution and duties of the State Boards
of Trustees.
• - Section 5C: Board of Trustees to be body
corporate.
• - Every Board of Trustees shall be a body
corporate by the name specified in the
 Chapter IV - Contributions and
Recoveries
• - Section 6: Contributions and matters which
may be provided for in Schemes.
• - The contribution shall be 10% of the basic
wages, dearness allowance, and retaining
allowance for the time being payable to each
employee.
• - Section 6A: Employees’ Pension Scheme.
• - Provides for the establishment of a pension
scheme for employees.
• - Section 6C: Employees’ Deposit-linked
 Chapter V - Determination and
Review of Dues
• - Section 7A: Determination of moneys due
from employers.
• - Any dispute regarding the applicability of
this Act to an establishment or the amount
due from any employer.
• - Section 7B: Review of orders passed under
section 7A.
• - Provides for the review of orders passed
under section 7A.
• - Section 7C: Determination of escaped
 Chapter VI - Recovery of Money
Due from Employers
• - Section 8: Mode of recovery of moneys due
from employers.
• - Specifies the modes of recovery of money
due from employers.
• - Section 8A: Recovery of moneys by
employers and contractors.
• - Provides for the recovery of moneys by
employers and contractors.
• - Section 8B: Issue of certificate to the
Recovery Officer.
 Chapter VII - Inspectors and
Penalties
• - Section 11: Priority of payment of
contributions over other debts.
• - Contributions payable by the employer
under this Act shall be deemed to be the first
charge on the assets of the establishment and
shall be paid in priority to all other debts.
• - Section 12: Employer not to reduce wages,
etc.
• - No employer shall, by reason only of his
liability for the payment of any contribution to
 Chapter VIII - Special Provisions
and Exemptions
• - Section 15: Special provisions relating to
existing provident funds.
• - Specifies the provisions relating to existing
provident funds.
• - Section 16: Act not to apply to certain
establishments.
• - Specifies the establishments to which the
Act does not apply.
• - Section 17: Power to exempt.
• - Provides the power to exempt
 Conclusion
• - Summary of Key Takeaways: The EPF & MP
Act, 1952 is crucial for the social security of
employees, mandating provident fund,
pension, and insurance schemes.
• - Importance of Compliance: Emphasizes the
need for employers to comply with the
provisions to ensure employees' benefits.
• - Q&A: Invite questions and discussion from
the audience.