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Description
The Employees Provident Fund & Miscellaneous Provisions Act, 1952 is an Act to provide for the institution of provident funds, pension fund, and deposit-linked insurance fund for employees.
What are the main features of the Employees Provident Fund Act 1952?
Employee Provident Fund Scheme, 1952
Under this scheme, every employee is required to make a contribution towards the provident fund at the rate of 12% of the Basic Wages, Dearness Allowance and cash value of food concession.
Does UAN get deactivated?
The old UAN is usually deactivated and the EPF amount must be transferred to the new UAN. Given below are the different methods to deactivate a UAN: Method 1: In case you have two UANs, the issue must be reported to the EPFO or the new employer.
Who is covered under EPF Act?
The EPF Act is applicable to every establishment which employees 20 (twenty) or more persons and every such employer shall be required to be registered under the EPF on the government website ‘Employee Provident Fund Organisation (EPFO)’.
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