LabourAct No. 19 of 1952Repealed

The Employees' Provident Funds and Miscellaneous Provisions Act, 1952

This act has been repealed and replaced by Code on Social Security, 2020 (from 21 November 2025). 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 was one of the most widely administered labour statutes in India. Repealed and subsumed by the Code on Social Security, 2020 with effect from 21 November 2025; the EPF, EPS and EDLI schemes continue under the Code's savings provisions.

Sections

Schedules

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-law regulatory-compliance

EPFprovident fundEPFOPF contributionpensionEDLI

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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.