Kartik and Associate

The Employee's Provident Fund And MP Act, 1952

Purpose & Object

The Employee's Provident Funds & Miscellaneous Provisions Act, 1952has been enacted with the main objective of protecting the interest of the employees after their retirement and their dependents after death of the employee. The Act provides insurance to workers and their dependents against risks of old age, retirement, discharge, retrenchment or death.

EPF Applicability

  • The Employee's Provident Funds & Miscellaneous Provisions Act, 1952 extends to whole of India except the state of Jammu & Kashmir.
  • It applies on every establishment employing 20 or more persons & engaged in industry specified in Schedule I of the Act or any other activity notified by the Central Government.
  • It applies to all departments / branches of an establishment wherever situated.
  • Any establishment employing even less than 20 persons can be covered voluntarily under section 1(4) of the Act.

EPF Eligibility

  • Employees drawing salary / wages at the time of joining up-to Rs. 15000/- per month are governed by the provisions of the Act;
  • Employees drawing salary / wages more than Rs. 15000/- per month may also be brought under the purview of the Act at the discretion of the management and by furnishing a joint undertaking to the Provident Fund Commissioner;
  • Employees engaged through the Contractor in or in connection with the work of an establishment are also covered under the purview of the Act.


Rate of EPF Contribution

Monthly Contribution

Employee's Provident Fund

Employee's Deposit Linked Insurance Scheme

Employee's Pension Scheme

By Employer

12% of Basic Wages, Dearness Allowance, Cash Value of Food Concession & Retaining Allowance


Administrative Charges

0.50% of Basic Wages, Dearness Allowance, Cash Value of Food Concession & Retaining Allowance (subject maximum wage limit of Rs. 15000/-)


Administrative Charges

8.33% (out of 12% contribution payable under EPF) subject to maximum of Rs. 1250/-

By Employee

12% of Basic Wages, Dearness Allowance, Cash Value of Food Concession & Retaining Allowance



Services We Offer

At Kartik & Associate, we take care of the following compliances to Employee's Provident Funds & Miscellaneous Provisions Act, 1952:
  • Criteria for applicability for Employee's Provident Fund (EPF)
  • Obtaining EPF Registration / EPF Code Number;
  • Monthly reminders for EPF Payments
  • Preparing and filling monthly returns with Employee’s Provident Fund Authority 
  • Preparation & Maintenance of Statutory Registers & Records as required under EPF Act / Schemes;
  • Preparation & Maintenance of Inspection Note Book, Annual Contribution Statement, Pass Book;
  • Furnishing of particulars of change in ownership / management of the establishment;
Support in EPF Compliances
  • Providing day to day consultancy on matters pertaining to EPF, pension scheme & EDLI scheme
  • Consultancy on Identification of best suited EPF Policy;
  • Assistance to employees in Withdrawals from EPF
  • Assistance to employees in Transfer of EPF Accumulation; 
  • Assistance to employees of establishment in claiming widow pension, family pension , children pension under employee pension scheme;
  • Assistance employees in claiming / obtaining superannuation pension;
  • Assistance at the time of inspection / search / enquiries conducted under the Act;
  • Correspondence with concerned EPF Department / Office
Legal Support
  • Replying / Satisfying Show Cause Notices issued under EPF Act;
  • Replying / Satisfying Demand Notices issued under EPF Act;
  • Appearing before the concerned authorities on behalf of the establishments in show-cause / adjudication proceedings
  • Defending Prosecution Proceedings against the Management of the establishment
  • Drafting & filing of Review Applications under the Act;
  • Drafting & filing of Appeal to Employees Provident Fund Appellate Tribunal.
Kartik & Associate

Mr. Kartik Dand has 36 years experience in the field of Labour laws. Under his vibrant leadership, Kartik & Associate has developed a large network of clients and offers them consultancy services in Labour Laws. He strongly believes transparency and accountability is the key if any firm to grow the business in long run.

Contact Kartik & Associate
Datt Krupa Building, Ground Floor, Ram Nagar, Near Hotel Ram Krishna, Dombivli (E) , District Thane
: +91 9821336833
: kartikdand@yahoo.co.in