Lecture on Employees' Provident Funds and Miscellaneous Provisions Act,

1952

Overview and Key Provisions

Presented by: [Your Name]

Slide 1
 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.

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 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.

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 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.

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 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 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
 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 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.

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 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 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.

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 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.
• - 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.
• - Section 8D: Validity of certificate and amendment thereof.
• - Specifies the validity of the certificate and the amendment thereof.

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 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 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.
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• - Provides for the recovery of damages for default in payment of any
 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 establishments from the provisions of the
Act.
• - Section 17A: Transfer of accounts.
• - Provides for the transfer of accounts of employees.

Slide 10
 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.

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