2000 - 01 - Epfo

CHAPTER IV
EMPLOYEES' PROVIDENT FUNDS SCHEME 1952
APPLICATION
OF THE ACT
Employees' Provident Funds and Miscellaneous Provisions Act, 1952 extends to the
whole of India except the State of Jammu and Kashmir. [The State Government of Jammu and
Kashmir has instituted a separate Provident Fund Scheme with effect from 1st June 1961]
The Act initially applied to factories/establishments falling in 6 specified industries, i.e. (1)
Cement, (2) Cigarettes, (3) Electrical, Mechanical or General Engineering Products, (4) Iron &
Steel (5) Paper, (6) Textiles (made wholly or in part of cotton or wool or jute or silk whether
natural or artificial) which had completed 3 years of existence and employed 50 or more
persons. Through an amendment, establishments employing 20 or more persons were also
brought under the purview of the Act with effect from 31st December, 1960 subject to the
condition that 3 years must have elapsed from the date of setting up of estabtishrnents
employing 50 or more persons and 5 years in case of establishments employing 20 or more
persons but less than 50 per sons.
Through another amendment of the Act w.e.f 22.9.97, infancy period of three years has
been abolished,
The Act has been made applicable to new specified industries/classes of establishments
from time to time. Presently, the Act is applicable to 177 specified industries/classes of
establishments.
Employees' Provident Funds & Miscellaneous Provisions Act, 1952 as it stands is
applicable to:
(i) Every establishment, which is engaged in, anyone or more of the industries
specified in Schedule - I of the Act or any activity Notified by Central Government
in the official Gazette;
(ii)
Employing 20 or more persons.
The Act does not apply to Co-operative Societies/Establishment, employing less than 50"
person., and working without the aid of power.
SCHEDULE OF INDUSTRIES/ CLASSES OF ESTABLISHMENTS
Presently, 177 Industries/Classes of establishments are covered under the Employees'
Provident Funds and Miscellaneous Provisions Act, which are listed in Appendix A-2. An
analysis of Appendix A-2 would reveal that factories/ establishments in major sectors of the
economy have been covered under the Act. These include factories/establishments in Primary,
Secondary, Trading, Commercial and Service Sectors of the economy. The distribution of
Industries/Classes of establishments covered under the Act, falling under various sectors of the
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