Employees’ Provident Fund &
Miscellaneous Provisions Act, 1952
Benefits at a Glance
i) Every establishment which is a factory
engaged in any industry specified in
Schedule 1 and in which 20 or more
persons are employed and
ii) Any other establishment employing 20 or
more persons which Central Government
may, by notification, specify in this behalf.
iii) Any establishment employing even less
than 20 persons can be covered
Any person who is employed for work of
an establishment or employed through
contractor in or in connection with the
work of an establishment.
Employees covered enjoy a benefit of Social
Security in the form of an unattachable,
unwithdrawable (except employees and
employers contribute equally throughout the
covered persons employment. This sum is
payable normally on retirement or death. Other
Benefits include Employes’ Pension Scheme
and Employee’s Deposit Linked insurance Fund.
• Penal Provisions
Liable to be arrested without warrant being a
cognisable offense. Defaults by employer in
paying contributions or inspection/administration
charges attract imprisonment up to 3 years and
fines up to Rs. 10,000 (S.14.)
Benefits at a glance
1. Advance for Purchase of Dwelling Site.
2. Advance for Purchase of Dwelling House/flat.
3. Advance for Construction of a House.
4. Advance for Repayment of housing loan to State Govt. housing
board or any other govt. recognised housing finance body.
5. Advance for iIIness viz. Hospitalisation for more than month, major
surgical operations or suffering from TB, leprosy, paralysis, cancer, heart
6. Advance for Marriage of Self/Son/Daughter/Sister/Brother.
7. Advance for Post MatriculationEducation of Son/Daughter.
8. Advance for Damage to the property Due to Natural calamity
9. Advance for Member affected by cut in the supply of electricity.
10. Advance for Member who is physically handicapped.
• [ A member employee can also withdraw full amount
standing to his credit. in fund
a) on Resignation.
b) On Retirement from the service on attaining the age of
c) on Retirement on account for permanent or total
incapacity to work.
d) immediately before Migration from India for
permanent settlement abroad or for taking up
e) on Termination due to voluntary retirement Scheme,
retrenchment, closure of the factory/establishment.
Employer includes any person whether
incorporated or not and any agent of
employer and when services are
temporarily lent or let on hire to another
person, then means such other person.
Any workman who is injured by accident
arising out of and in the course of his
employment in specified list of
employment contracts any disease
specified therein as an occupational
disease peculiar to that occupation.
• Benefits: Amount of compensation shall be payable
by the employer
i) Where death results from injury 40% of monthly
wages x relevant factor or Rs. 20,000/- whichever is
ii) Where permanent total disablement results from the
injury 50% of monthly wages x relevant factor or Rs.
24,000/- whichever is more (relevant factor depends
upon the age of a workman)
iii)Where permanent, partial disablement or temporary
disablement results from injury as per prescribed
• Any contract by a worker waiving his right to be
compensated under this Act is null and void.
• Compensation should be paid early–delay
beyond 1 month attract interest @ 6% p.a. and
penalty of up to 50% of the compensation.
Certain other offenses attract fine up to RS