The Employees’ Provident Fund and Miscellaneous Provisions Act 1952 applies to the Factories engaged in Industries specified in Schedule I of the Act or to other establishments notified and engaging 20 or more employees. To facilitate easy compliance by the Big Industries, Micro, Small and Medium Enterprises (MSME), other Establishments EPFO has provided online facilities starting from the registration of the Establishments, filing of monthly returns integrated with online payment of the contributions and charges. It is mandatory for an employer to apply for EPF Code number and start depositing of monthly contributions and to submit required e- returns to the EPF Department under the Act well in time, failing which, the employer will stand liable for the damages and consequences thereof.
It covers every establishment in which 20 or more persons are employed and certain organizations are covered, subject to certain conditions and exemptions even if they employ less than 20 persons each. The act does not apply to co-operative societies employing less than 50 persons and working without the aid of power. The central government has issued a notification under section 16 (2) of the Act exempting certain establishments which are employing only ex-servicemen and who are in receipt of pension benefits as admissible under the Government rules from the operations of the Act for a period of five years with effect from February 08, 1995.
Further Explanation to the EPF Applicability
The Central Government issued a notification in accordance with the provisions of section 1 (3) (b) of the Employees’ Provident Fund and Miscellaneous Act, 1952 covering every trading and commercial establishment employing 20 or more persons, engaged in the purchase, sale or storage of any goods including establishments of Exporters, Importers, Advertisers, Commission Agents and Brokers, Commodity and Stock Exchanges but not including Banks or Warehouses established under any Central or State Act.
As per the rules, in EPF, employee whose ‘pay’ is more than Rs. 15,000 per month at the time of joining, is not eligible and is called non-eligible employee. Employees drawing less than Rs 15000 per month have to mandatory become members of the EPF. However, an employee who is drawing ‘pay’ above prescribed limit (at present Rs 15,000) can become a member with permission of Assistant PF Commissioner, if he and his employer agree.
EPF Act has been rightly made applicable upon an establishment employing more than 20 employees as per report of the Enforcement Inspectors which was upheld by the designated authority of the PF. It was further held that when the question arises bout applicability of the Act and the employer wants to rebut findings of EPF Authority stating the Act is applicable, the employer being legal custodian of the records and registers pertaining to payment of wages of employees and their attendance has to dislodge the findings otherwise the Act wiil be extended upon the concerned employer. In Shortly says, the responsibility is on the employer to prove the Non Applicability of ESI Act.
EPFO Registration for Individuals, Partnership Firms, Private Limited Company and LLP. Exclusive of fees and taxes of all fees and taxes. Package includes EPFO Registration only
EPF Registration for Individuals, Partnership Firms, Private Limited Company and LLP. Exclusive of all fees and taxes. Package includes EPFO Registration & ESI Registration.
EPF & ESI Registration for Individuals, Partnership Firms, Private Limited Company and LLP. Exclusive of all fees and taxes. Package includes EPFO Registration and ESIC Registration and Shop and Establishment Registration.