Question

How the provident Fund scheme is administered under the Employees provident Funds and Miscellaneous provisions Act, 1952?

31 Mar 2022
Answer :
Word Count : 801

The Employees Provident Fund (EPF) is a retirement benefits scheme governed by the Employees Provident Funds and Miscellaneous Provisions Act, 1952. It is administered by the Employees' Provident Fund Organisation (EPFO), which is a statutory body created by the Government of India under the Ministry of Labour and Employment.

The EPF scheme is a mandatory contribution scheme applicable to all establishments employing 20 or more persons. Under this scheme, both the employer and employee contribute a certain percentage of the employee's basic pay, dearness allowance and retaining allowance (if any) towards the fund. The current contribution rate is 12% of the employee's basic pay, and the employer is required to match this contribution.

The EPFO is responsible for the administration of the EPF scheme, which includes the following functions:

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