Employees Provident Fund & Miscellaneous Provisions Act, 1952

  • Assessing the applicability of the enactment
  • Preparing and submitting the application with the required documents
  • Helping to complete the inspection for coverage purposes and regular
  • Obtaining the registration / code number for new coverage
  • Preparation of monthly challans
  • Obtaining stability certificate
  • Maintenance of Monthwise and individual wise contribution details in 3A-12A
  • Preparation and submission of monthly return in Form no. 12A
  • Preparation of submission of incoming members details in Form 5 and Form 10 for outgoing members
  • Completing the nomination Form no. 2
  • Allotment of new PF account number to new joinees
  • Preparation and submission of yearly return in Form no. 3A-6A alongwith reconciliation statement
  • Completing the claim Form no. 19 & 10-C and 10D for pension claim
  • Completing the transfer Form 13 as well as Form 31 for loan purposes
  • Visiting the PF offices as and when required
  • Advising on coverage of International workmen
  • Advising on coverage of contractors workmen


Brief detail of the enactment
  • It’s a central statute. This enactment deals with the compulsory savings of the employees wherein employee gets employer contribution also. It also includes old age pension / widow pension scheme and insurance. There are Income Tax advantages to the employees i.e. non taxability of employer’s contribution and interest earned on PF contributions is tax free.
  • This enactment is compulsorily applicable if 20 or more employees (including contractor’s) are employed and activities are falling under scheduled I. Option is also available for voluntary coverage, if majority of employees and employer agrees for the coverage
Employee’s eligibility
  • Each state has its own rules and procedure for obtaining license and renewals. It includes approval of factory plans and machinery layout application for license / renewals with fees depending upon number of total workmen employed and installed horse power. Maintenance of various registers, records etc. Enactment also requires certain notices and returns to be submitted to the authorities. Industrial Law in Ahmedabad, Civil Law Matters Advocates in Ahmedabad
  • Employee’s salary (Basic + DA) rate is below Rs. 6,500/- pm
  • Remains to be covered, Opted to be covered even rate is above Rs. 6,500/- pm
  • Coverage of disabled an international workmen u/p 82 & 83 respectively
  • Normally 12% from employees and 13.61% (12+1.10+0.50+0.01) from employers
Liabilities & consequences
  • Employer is liable for both the shares of past periods
  • Contractor’s employees liability is on principal employer
  • Delay / Defaults in payments of contributions and charges leads to levy of damages, interest
  • Provisions of imprisonment and fine are there

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