Section No :

Legislative Enactments EMPLOYEES' PROVIDENT FUND Marginal Notes 1. This Act may be cited as the Employees' Provident Fund Act. 2. Establishment of Employees' Provident Fund. 3. Membership of the Fund. [2,2 of 2012] 4. Administration of this Act. 5. Powers and duties of the Monetary Board to relation to the Fund. [3,2 of 2012] 5A. Employer to communicate to member the information notified by the Monetary Board.[ 3, 8 of 1971] 6. Auditor-General to audit the accounts of the Funds, and &c. 7. Repayments to Government. [ 4, 8 of 1971] 7A. Expenses incurred in the administration of the Act. [3, 1 of 1985] 8. Covered employments and employees to whom this Act applies. 9. Immediate employer being himself in the employment of another person. 10. Normal contributions. 11. Right of employees and employers to elect to pay contributions calculated at higher percentages, and liability of employees and employers who make such election. 12. Commissioner's direction to employer who has reduced the earnings of any employee for the purpose of reducing the amount of the employer's contributions under this Act in respect of the employee. 13. When fraction of a cent is to be ignored, or is to be reckoned as one cent, in computing the amount of a contribution. 14. Interest on contributions, & c. 15. Payment of contributions due from employees. 16. Imposition of surcharge on employers on failure to pay contributions on due date. [ 3,26 of 1981] 17. Recovery of contributions. 18. The sums to be credited to the individual account of members. 19. Employer prohibited from reducing earning of his employees, and &c. 20. Employer prohibited from deducting from earnings of employee payments due from employer under this Act in respect of employee. 21. Amount due under this Act from an employer to be employer to be the first charge on his assets. 22. Money to the credit of individual accounts to be inalienable. [3, 42 of 1988] 23. Time at which benefits will be paid of [8,8 of 1971] [2, 14 of 1992] 23A. Housing benefits and benefits relating to medical treatment.[4,2 of 2012] 24. Persons to whom benefits shall be paid in certain circumstances. [9, 8 of 1971] [5, 42 of 1988] 25. Definition of benefit". 26. Claim to benefit. 27. Approved provident funds and approved contributory pension schemes. 28. Commissioner or an officer authorized by the Commissioner to determine claims. 29. Appeals. 30. Remuneration of member of the Tribunal. 31. Power of Commissioner to call for returns, and &c. 31A. Imposition of a surcharge on employers who fail to furnish returns. [6, 42 of 1988] [5, 2 of 2012] 31B. Duty to furnish returns.[6, 2 of 2012] 32. Powers of Commissioner and other officers to inspect premises, and &c. 33. Employers to keep records-1971. 34. Offences. [7, 1 of 1985] 35. Liability of manager, agent &c of employer for offences. 36. Where the employer proves that some other person is guilty of an offence. 37. Punishment for offences. [ 11, 8 of 1971] [7, 2 of 2012] 38. Recovery of arrears of payments due in certain cases. [ 12, 8 of 1971] [ 8, 1 of 1985] 39. Burden of proof. [13, 8 of 1971] 40. Offences by bodies of persons. 41. No prosecution without the sanction of the Commissioner. 42. Proof of regulations and orders, & c . 43. Exemption from income tax [56,18 of 1965] 44. Exemption from stamp duty. 45. Protection for action taken under this Act. 46. Regulations. [8, 2 of 2012] 47. Interpretation. [ 9 ,1 of 1985] [2, 23 of 2021] 48. Prohibition of reduction, on certain ground, of rate of contribution to a provident fund or contributory pension scheme. 49. Act to prevail in case of conflict with other written law.