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LabourAct No. 19 of 1952Partially Repealed

The Employees' Provident Funds and Miscellaneous Provisions Act, 1952

This act has been repealed and replaced by Code on Social Security, 2020. It may still be referenced in ongoing matters. This reference is maintained for academic and archival purposes.

Provides for the establishment of the Employees' Provident Fund, Employees' Pension Scheme, and Employees' Deposit-Linked Insurance Scheme. Employers and employees each contribute 12% of basic wages to the PF trust administered by the EPFO. The Act applies to establishments with 20 or more employees and is one of the most widely administered labour statutes in India.

Sections
17
Schedules
3
Ministry
Ministry of Labour and Employment
Last Amended
2016-10-01

Key Provisions

→Mandatory PF contribution: 12% each by employer and employee
→Applicability: establishments with 20+ employees; voluntary coverage below threshold
→Employees' Pension Scheme (EPS): 8.33% of employer contribution
→Employees' Deposit Linked Insurance Scheme (EDLI)
→EPFO: central and regional provident fund commissioners
→Partial withdrawal: housing, education, marriage, illness
→Recovery powers: attachment and sale of assets for unpaid contributions
→Penalties: prosecution for default in payment of contributions

Related Practice Areas

employment-lawregulatory-compliance
EPFprovident fundEPFOPF contributionpensionEDLI

Section-by-Section Reference

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Indian government legislation is in the public domain under S.52(1)(q) of the Copyright Act, 1957. This reference is for educational purposes. Laws are amended frequently — verify the current text on the e-Gazette of India before relying on it for legal proceedings.