EMPLOYEES' PROVIDENT FUNDS AND

MISCELLANEOUS PROVISIONS ACT,

1952

Overview and Key Provisions

 PA RT- I

• - 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.
Slide 3
 PA RT I I

• - 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.

Slide 4
 PA RT I I I

• - 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 notification.
• - Section 5D: Appointment of officers.
• - The Central Government shall appoint a Central Provident Fund
Commissioner and may also appoint a Financial Adviser and Chief
Accounts Officer.
• - Section 5E: Delegation.
• - Central Board may delegate to the Executive Committee or to the
Chairman of the Board or to any of its officers.
Slide 5
 PA RT I V

• - 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 Insurance Scheme.
• - Provides for the establishment of a deposit-linked insurance scheme
for employees.
• - Section 7: Modification of Scheme.
• - Central Government may, by notification, add to, amend, or vary any
Scheme framed under this Act.
Slide 6
 PA RT V

• - 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 amount.
• - Provides for the determination of the amount which has escaped
determination.
• - Section 7D: Tribunal.
• - Provides for the constitution of a Tribunal to hear and decide appeals
against the orders passed under the Act.
• - Section 7-I: Appeals to Tribunal.
• - Any person aggrieved by a notification issued by the Central Government
or an order passed by the Central Government or any authority.

Slide 7
 PA RT V I

• - Section 7J: Procedure of Tribunals.

• - Tribunals have the power to regulate their own procedures.
• - Section 7K: Right of appellant to take assistance of legal
practitioner and of Government, etc., to appoint presenting
officers.
• - Section 7L: Orders of Tribunal.
• - Section 7M: [Omitted.]
• - Section 7N: [Omitted.]
• - Section 7O: Deposit of amount due, on filing appeal.
• - Section 7P: Transfer of certain applications to Tribunals.
• - Section 7Q: Interest payable by the employer.
Slide 8
 PA RT V I I

• - 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.
• - Provides for the issue of a certificate to the Recovery Officer
for recovery of the amount due.
• - Section 8C: Recovery Officer to whom certificate is to be
forwarded.
• - Specifies the Recovery Officer to whom the certificate is to be
forwarded.
Slide 9
 PA RT V I I I

• - Section 8D: Validity of certificate and amendment

thereof.
• - Specifies the validity of the certificate and the
amendment thereof.
• - Section 8E: Stay of proceedings under certificate and
amendment or withdrawal thereof.
• - Section 8F: Other modes of recovery.
• - Section 8G: Application of certain provisions of Income-
tax Act.

Slide 10
 PA RT I X

• - 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 the Fund, reduce whether directly or indirectly, the wages of any employee or the
total quantum of benefits in the nature of old age pension, gratuity, or provident fund
to which the employee is entitled.
• - Section 13: Inspectors.
• - Provides for the appointment of inspectors and their powers.
• - Section 14: Penalties.
• - Specifies the penalties for contravention of the provisions of the Act.
• - Section 14A: Offences by companies.
• - Specifies the penalties for offences committed by companies.
• - Section 14B: Power to recover damages.
• - Provides for the recovery of damages for default in payment of any contribution. Slide 11
 PA RT X

•Section 9: Fund to be recognised under Act 11 of 1922.

•Provident Fund established under this Act shall be
deemed to be a recognised provident fund under the
Income-tax Act, 1922.

•Section 10: Protection against attachment.

•The amount standing to the credit of any member in the
Fund or of an exempted employee in a provident fund shall
not in any way be capable of being assigned or charged
and shall not be liable to attachment under any decree or
order of any court in respect of any debt or liability incurred
by the member or the exempted employee.

Slide 11
 PA RT X I

• - 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 establishments from the
provisions of the Act.
• - Section 17A: Transfer of accounts.
• - Provides for the transfer of accounts of employees.
Slide 12
 PA RT X I I

• - Section 18: Protection of action taken in good faith.

• - No suit, prosecution or other legal proceeding shall lie against any person for
anything done in good faith under this Act.
• - Section 18A: Authorities and inspector to be public servants.
• - Authorities and inspectors under this Act shall be deemed to be public servants.
• - Section 19: Delegation of powers.
• - The appropriate Government may delegate its powers under this Act to
subordinate officers or authorities.
• - Section 20: Power of Central Government to give directions.
• - The Central Government may issue directions to the Central Board for the
efficient administration of this Act.
• - Section 21: Power to make rules.
• - The Central Government may make rules to carry out the provisions of this Act.
• - Section 22: Power to remove difficulties.
• - If any difficulty arises in giving effect to the provisions of this Act, the Central
Government may, by order, remove such difficulty.
Slide 13
 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.
• - Q&A/Discussion.

Slide 14