The Employees Provident Funds and Miscellaneous Provisions Act, 1952

S No.

Sectio
n/Rule

Provisions to be complied
with

Sec 6

Sec.10

Sec.12

Paragr
aph 30
of
Emplo
yees
Provid
ent
Funds
Schem
e,
1952
Paragr
aph 31
of
Emplo
yees
Provid
ent
Funds
Schem

Whether Payment of
employers and
employees contribution
at the rate of 12% is duly
made?
The amount standing to
the credit of any member
in the find shall not be
capable of being assigned
or charged and shall not
be liable to attachment
under any decree or order
of any court as to any
debt or liability. Whether
the prohibition is
complied with?
Employer shall not
reduce wages to escape
the liability to contribute
to the provident fund.
Whether the provisions
have been complied
with?
It shall be the duty of the
employer to pay both the
contributions in respect of
himself and employees in
first instance and deduct
the amount payable by
the employee from his
salary. Whether the
provisions have been
complied with?

Employers share shall

not be deducted from the
salary of employees.
Whether the provisions
have been complied with?

Name of
Register/F
orm
Challan
Copy

Time Limit

N.A.

All Time

N.A.

All Time

Complied
Not
Complied
Not
Applicable

N.A

N.A.

Complied
Not
Complied
Not
Applicable

N.A.

N.A.

On going
process

Status

Complied
Not
Complied
Not
Applicable
Complied
Not
Complied
Not
Applicable

Complied
Not
Complied
Not
Applicable

e,
1952

Paragr
aph 35

Whether contribution
card in respect of every
employee is prepared?

Paragr
aph 36
(1)

Paragr
aph 36
(4)

Paragr
aph 36
(5)

Whether a return is
submitted to the
Commissioner every
month within 15 days of
the close of each month?
Whether an inspection
notebook is maintained
for an Inspector to record
his observations on his
visit to the
establishment?
Whether accounts in
relation to the amounts
contributed to the Fund is
maintained?

10

Paragr
aph
36-B

11

Paragr
aph 38
(2)

12

Paragr
aph 38
(3)

Form 3 or
3-A

Inspection
note book

At the time Complied

of
Not
employmen Complied
t
Not
Applicable
Within 15
Complied
days
Not
Complied
Not
Applicable
Ongoing
Complied
process
Not
Complied
Not
Applicable

N.A.

Ongoing
process

Whether it is ensured that

the Contractors submit to
the company a statement
showing the recoveries of
contributions?

Statement

Within 7
days of the
close of
every
month

Whether a monthly
abstract is forwarded to
the Commissioner
showing the aggregate
amount of recoveries
made from the wages of
all the members and the
aggregate amount
contributed by the
employer within 25 days
of close of the month?
Whether a consolidated
Annual Contribution
Statement is submitted
to the Commissioner?

A monthly
abstract

Form 6-A
and 3-A

Within 25
days of
close of the
month

Complied
Not
Complied
Not
Applicable
Complied
Not
Complied
Not
Applicable
Complied
Not
Complied
Not
Applicable

Within one
Complied
month of the Not
close of the
Complied
period of
Not
currency i.e., Applicable
By 30th of

April of each
year

13

Paragr
aph 40

Whether every month

contributions are entered
in the contribution card?

Form-6
together
with a
statement

Complied
Not
Complied
Not
Applicable

14

Paragr
aph 43

Whether there is
submission of
details/contribution cards
to the Commissioner
within one month from
the date of expiration of
the period of currency of
the contribution cards?

Form-6
together
with a
statement

15

Paragr
aph 3
of The
Emplo
yees
Pensio
n
Schem
e,
1995
Paragr
aph 19

Whether employees
Pension Fund is remitted
in due time?

A separate
bank draft
or cheque

Within one
Complied
month from Not
the date of
Complied
expiration
Not
of the
Applicable
period of
currency of
the
contribution
cards
Within 15
Complied
days of the Not
close of
Complied
every
Not
month
Applicable

Whether an employees
Pension Fund Contribution
Card is prepared?

Employee
s Pension
Fund
Contributi
on Card

Paragr
aph 20
(1)

As per the requirements

of the Act, employer shall
send to the Commissioner
a consolidated return of
employees showing the
basic wage retaining
allowance and D.A.
including the cash value
of any food concession
paid to each employees.
Whether this provision
have been complied with?

16

17

Ongoing
process

Within 3
months

Complied
Not
Complied
Not
Applicable
Complied
Not
Complied
Not
Applicable

18

Paragr
aph 20
(2)

19

Paragr
aph 20
(3)

20

Whether a return in
respect of employees
Joining/leaving service is
sent to the
Commissioner?
Whether accounts have
been maintained in
relation to the amounts
contributed to Employees
Pension Fund?
Whether any Notice/Order
is received from the
authorities during the
quarter under review?
Yes
No
If Yes, please mention the
details.

Form 5/10

Within 15
Complied
days of the Not
close of
Complied
each month Not
Applicable
Ongoing
Complied
process
Not
Complied
Not
Applicable