APPLICABILITY OF EMPLOYEES' PROVIDENT FUND AND
MISCELLANEOUS PROVISIONS ACT '1952
The Employees' Provident Fund and
Miscellaneous Provisions Act 1952 applies to the
whole India except Jammu & Kashmir.
Employees' Provident Fund and Miscellaneous
Provisions Act 1952 is applicable to:
- Every establishment which is engaged in
any one or more of the industries specified
in Schedule I of the Act or any activity
notified by Central Government in the
- Employing 20 or more persons .
- Cinema Theatres employing 5 or more
The Act does not apply
- The co-operative societies employing less
than 50 persons and working without the aid of
The establishment to which this
Act applies shall continue to be governed by this
Act , even if the number of employees falls below 20
at a later date. [ 1(5)].
Establishments under the control of state/central
Govt.& employees who are getting benefits in the
nature of 16(1) (b) contributory P.F. or old age
pension as per rules framed by the Govt.
16(1)(c) Establishment set up under
any central, provincial or state act and the
employees who are getting benefits in the nature of
contributory P.F. or old age pension as per rules.
If any of the establishment is
not satisfying the above two conditions for coverage
and if the employer and majority of the employees
are willing , the Act may be applicable to such
establishment ( voluntary coverage under section