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 employing 20 or more employees. To facilitate easy compliance by the Big Industries, Micro, Small, and Medium Enterprises (MSME), and other Establishments, EPFO has provided online facilities starting from registering the Establishments, filing of monthly returns integrated with online payment of the contributions and charges. It is mandatory for an employer to apply for an EPF Code number, start depositing monthly contributions,, andbmit 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 where 20 or more persons are employed,, and specific organizations are covered, subject to certain conditions and exemptions,, even if they employ less than 20 persons each. The act does not apply to cooperative 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 receive pension benefits as admissible under the Government rules from the operations of the Act for five years with effect from February 08, 1995.
Further Explanation to the EPF Applicability
The Central Government issued a notification by the provisions of section 1 (3) (b) of the EEmployees’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, an employee whos’ ‘p’y’ is more than Rs. 15,000 per month at the time of joining is not eligible and is called a non-eligible employee. Employees drawing less than Rs 15000 per month must become members of the EPF. However, an employee who is draw’ng ‘pay’ above the prescribed limit (at present Rs 15,000) can become a member with permission of the 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 the 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 the applicability of the Act,. The employer wants to dispute findings of EPF Authority stating the Act is applicable, the employer is a legal custodian of the records and registers about payment of wages of employees and their attendance has to dislodge the findings otherwise the Act will be extended upon the concerned employer. In Shortly says, the employer is responsible for proving the Non-Applicability of the 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.