The Employees Provident Funds and Miscellaneous Provisions Act, 1952 · I — PRELIMINARY

Section 2. The manner in which the accounts of the Insurance Fund shall be kept and the investment of moneys be

In force · As amended up to 2026-08

2. The manner in which the accounts of the Insurance Fund shall be kept and the investment of moneys belonging to the Insurance Fund subject to such pattern of investment as may be determined, by order, by the Central Government. 2. Definitions .—In this Act, unless the context otherwise requires,— 11 [(a) "appropriate Government" means— 1. This Act has been extended to Dadra and Nagar Haveli by Reg. 6 of 1963, s. 2 and the First Schedule: Pondicherry by Reg. 7 of 1963, s. 3 and the First Schedule and Goa, Daman and Diu by Reg. 11 of 1963, s. 3 and Schedule (1-7-1964). 2. Subs. by Act 99 of 1976, s. 16, for "and family pension fund" (w.e.f. 1-8-1976). 3. Subs. by Act 25 of 1996, s. 2, for "family pension fund" (w.e.f. 16-11-1995). 4. Subs. by Act 99 of 1976, s. 17, for sub-section (1) (w.e.f. 1-8-1976). 5. The Words "except the State of Jammu and Kashmir" omitted by Act 34 of 2019, s. 95 and the Fifth Schedule (w.e.f. 31-102019) and extended to the Union territory of Jammu and Kashmir and Union territory of Ladakh by notification No. S.O. 3962(E), Part II-section 3-Sub-section (ii) dated 31-10-20 (w.e.f. 1-1-2020). 6. Subs. by Act 94 of 1956, s. 2, for sub-section (3). 7. Subs. by Act 46 of 1960, s. 2, for "fifty" (w.e.f. 31-12-1960). 8. Subs. by Act 33 of 1988, s. 2, for sub-section (4) (w.e.f. 1-8-1988). 9. Ins. by Act 46 of 1960, s. 2 (w.e.f. 31-12-1960). 10. The proviso omitted by Act 16 of 1971, s. 13 (w.e.f. 23-4-1971). 11. Subs. by Act 22 of 1958, s. 2, for clause (a). 2. Crockery.] 13[The fruit and vegetable preservation industry, that is to say, any industry which is engaged in the preparation or production of any of the following articles, namely:— 1. Added by Notification No. S.R.O. 1976, dated the 8th June, 1957, see Gazette of India, Part II, sec. 3 (w.e.f. 31-7-1957). 2. Added by Notification No. S.R.O. 218, dated the 12th January, 1957, see Gazette of India, Part II, sec. 3 (w.e.f. 31-1-1957). 3. Added by Notification No. S.R.O. 3067, dated the 19[th] September, 1957, see Gazette of India, Part II, sec. 3 (w.e.f. 30-11-1957). 4. Added by Notification No. G.S.R. 170, dated the 12th March, 1958, see Gazette of India, Part II, sec. 3 (w.e.f. 30-4-1958). 5. Added by Notification No. G.S.R. 312, dated the 5th March, 1960, see Gazette of India, Part II, sec. 3(i) (w.e.f. 31-5-1960). 6. Added by Notification No. G.S.R. 632, dated the 30th May, 1960, see Gazette of India, Part II, sec. 3(i) (w.e.f. 30-6-1960). 7. Added by Notification No. G.S.R. 683, dated the 9th May, 1960, see Gazette of India, Part II, sec. 3(i) (w.e.f. 30-6-1960). - 8.Added by Notification No. G.S.R. 1443, dated the 24th November, 1960, see Gazette of India, Part II, sec. 3(i) (w.e.f. 31-12-1960). 9. Added by Notification No. G.S.R. 535, dated the 10th April, 1961, see Gazette of India, Part II, sec. 3(i) (w.e.f. 31-5-1961). (i) in relation to an establishment belonging to, or under the control of, the Central Government or in relation to an establishment connected with a railway company, a major port, a mine or an oilfield or a controlled industry,[1] [or in relation to an establishment having departments or branches in more than one State,] the Central Government; and (ii) in relation to any other establishment, the State Government;] 2 [(aa) "authorised officer" means the Central Provident Fund Commissioner, Additional Central Provident Fund Commissioner, Deputy Provident Fund Commissioner, Regional Provident Fund Commissioner or such other officer as may be authorised by the Central Government, by notification in the Official Gazette;] (b) "basic wages" means all emoluments which are earned by an employee while on duty or[3] [ on leave or on holidays with wages in either case] in accordance with the terms of the contract of employment and which are paid or payable in cash to him, but does not include— - (i) the cash value of any food concession; (ii) any dearness allowance (that is to say, all cash payments by whatever name called paid to an employee on account of a rise in the cost of living), house-rent allowance, overtime allowance, bonus commission or any other similar allowance payable to the employee in respect of his employment or of work done in such employment; (iii) any presents made by the employer; 2. The time and manner in which contributions shall be made to the Fund by employers and by, or on behalf of, employees[2] [(whether employed by him directly or by or through a contractor)], the contributions which an employee may, if he so desires, make under[3] * section 6, and the manner in which such contributions may be recovered. 10. Added by Notification No. G.S.R. 705, dated the 30th May, 1961, see Gazette of India, Part II, sec. 3(i) (w.e.f. 30-6-1961). 11. Added by Notification No. G.S.R. 993, dated the 29th July, 1961, see Gazette of India, Part II, sec. 3(i) (w.e.f. 31-8-1961). 12. Added by Notification No. G.S.R. 1382, dated the 4th November, 1961, see Gazette of India, Part II, sec. 3(i) - (w.e.f. 30-11-1961). 13. Added by Notification No. G.S.R. 786, dated the 6th June, 1962, see Gazette of India, Part II, sec. 3(i) (w.e.f. 30-6-1962) as amended by Notification No. G.S.R. 1461, dated the 29th August, 1963. (i) canned and bottled fruits, juices and pulps, (ii) canned and bottled vegetables, (iii) frozen fruits and vegetables, (iv) jams, jellies and marmalades, (v) tomato products, ketchups and sauces, (vi) squashes, crushes, cordials and ready-to-serve beverages or any other beverages containing fruits juice or fruit pulp, (vii) preserved, candied andcrystallised fruits and peals, (viii) chutneys, (ix) any other unspecified item relating to the preservation or canning of fruits and vegetables.] 1[Cashewnut Industry.] 2[Confectionery Industry.] 3[1. Buttons. 2. Brushes. 3. Plastic and Plastic products. (c) "contribution" means a contribution payable in respect of a member under a Scheme[4] [or the contribution payable in respect of an employee to whom the Insurance Scheme applies]; (d) "controlled industry" means any industry the control of which by the Union has been declared by a Central Act to be expedient in the public interest; - 5 [(e) "employer" means— (i) in relation to an establishment which is a factory, the owner or occupier of the factory, including the agent of such owner or occupier, the legal representative of a deceased owner or occupier and, where a person has been named as a manager of the factory under clause (f) of sub-section (1) of section 7 of the Factories Act, 1948 (63 of 1948), the person so named; and (ii) in relation to any other establishment, the person who, or the authority which, has the ultimate control over the affairs of the establishment, and where the said affairs are entrusted to a manager, managing director or managing agent, such manager, managing director or managing agent;] (f) "employee" means any person who is employed for wages in any kind of work, manual or otherwise, in or in connection with the work of[6] [an establishment], and who gets his wages directly or indirectly from the employer,[7] [and includes any person— (i) employed by or through a contractor in or in connection with the work of the establishment; 1. Ins. by Act 22 of 1965, s. 2 (w.e.f. 24-11-1964). 2. The time within which the employees who are not members of the Family Pension Scheme under section 6A as it stood before the commencement of the Employees' Provident Funds and Miscellaneous Provisions (Amendment) Act, 1996 (hereafter in this Schedule referred to as the amending Act) shall opt for the Pension Scheme. 2. Ins. by Act 33 of 1988, s. 3 (w.e.f. 1-8-1988). 3. Subs. by s. 3, ibid ., for "on leave with wages" (w.e.f. 1-8-1988). 4. Ins. by Act 99 of 1976, s. 18 (w.e.f. 1-8-1976). 5. Subs. by Act 94 of 1956, s. 4, for clause (e). 6. Subs. by ibid ., s. 3, for "a factory". 7. Subs. by Act 33 of 1988, s. 3, for "and includes any person employed by or through a contractor in or in connection with the work of the establishment" (w.e.f. 1-8-1988). (ii) engaged as an apprentice, not being an apprentice engaged under the Apprentices Act, 1961 (52 of 1961), or under the standing orders of the establishment;] 1[(ff) "exempted employee" means an employee to whom a Scheme 2[or the Insurance Scheme, as the case may be,] would, but for the exemption granted under[3] * section 17, have applied; (fff) "exempted[4] [establishment]" means[5] [an establishment] in respect of which an exemption has been granted under section 17 from the operation of all or any of the provisions of any Scheme[2] [or the Insurance Scheme, as the case may be], whether such exemption has been granted to the 4[establishment] as such or to any person or class of persons employed therein;] (g) "factory" means any premises, including the precincts thereof, in any part of which a manufacturing process is being carried on or is ordinarily so carried on, whether with the aid of power or without the aid of power; 6* * * * * (h) "Fund" means the provident fund established under a Scheme; (i) "industry" means any industry specified in Schedule I, and includes any other industry added to the Schedule by notification under section 4; 2[(ia) "Insurance Fund" means the Deposit-linked Insurance Fund established under sub-section (2) of section 6C; (ib) "Insurance Scheme" means the Employees" Deposit-linked Insurance Scheme framed under sub-section (1) of section 6C;] 7[8[(ic)] "manufacture" or "manufacturing process" means any process for making, altering, repairing, ornamenting, finishing, packing, oiling, washing, cleaning, breaking up, demolishing or otherwise treating or adapting any article or substance with a view to its use, sale, transport, delivery or disposal;] (j) "member" means a member of the Fund; (k) "occupier of a factory" means the person who has ultimate control over the affairs of the factory, and, where the said affairs are entrusted to a managing agent, such agent shall be deemed to be the occupier of the factory; 9[(kA) "Pension Fund" means the Employees' Pension Fund established under sub-section (2) of section 6A; (kB) "Pension Scheme" means the Employees' Pension Scheme framed under sub-section (1) of section 6A;] 10[(ka) "prescribed" means prescribed by rules made under this Act; 1. Ins. by Act 37 of 1953, s. 3. 2. Ins. by Act 99 of 1976, s. 18 (w.e.f. 1-8-1976). 3. The words, brackets and figure "sub-section (1) of" omitted by Act 28 of 1963, s. 2 (w.e.f. 30-11-1963). 4. Subs. by Act 94 of 1956, s. 3, for "factory". 5. Subs. by s. 3, ibid ., for "a factory". 6. Omitted by Act 25 of 1996, s. 3 (w.e.f. 16-11-1995). 7. Subs. by Act 28 of 1963, s. 2, for clause (ia) (w.e.f. 30-11-1963). 8. Clause (ia) re-lettered as clause (ic) by Act 99 of 1976, s. 18 (w.e.f. 1-8-1976). 9. Ins. by Act 25 of 1996, s. 3 (w.e.f. 16-11-1995). 10. Ins. by Act 33 of 1988, s. 3 (w.e.f. 1-8-1988). (kb) "Recovery Officer" means any officer of the Central Government, State Government or the Board of Trustees constituted under section 5A, who may be authorised by the Central Government, by notification in the Official Gazette, to exercise the powers of a Recovery Officer under this Act;] 1[(l) "Scheme" means the Employees' Provident Fund Scheme framed under section 5.] 2[(ll) "Superannuation", in relation to an employee, who is the member of the Pension Scheme means the attainment, by the said employee, of the age of fifty-eight years;] 3 [(m) "Tribunal" means the Industrial Tribunal referred to in section 7 D]. 4[2A. Establishment to include all departments and branches.— For the removal of doubts, it is hereby declared that where an establishment consists of different departments or has branches, whether situate in the same place or in different places, all such departments or branches shall be treated as parts of the same establishment.]

Source: India Code

How this section changed

  1. inserted by Notification No. G.S.R. 786, s. 3(i)

    In force from 30 Jun 1962

    Footnote: 13. Added by Notification No. G.S.R. 786, dated the 6th June, 1962, see Gazette of India, Part II, sec. 3(i) (w.e.f. 30-6-1962) as amended by Notification No. G.S.R. 1461, dated the 29th August, 1963.

  2. substituted by Act 33 of 1988, s. 2

    In force from 1 Aug 1988

    Footnote: 8. Subs. by Act 33 of 1988, s. 2, for sub-section (4) (w.e.f. 1-8-1988).