Employees Provident Funds 15th Edn., 2024

Employees’ Provident Funds (15th Edition, 2024) is a comprehensive and authoritative reference work on India’s primary social security legislation governing provident fund, pension, and insurance benefits for employees. The book offers detailed commentary on the Employees’ Provident Funds & Miscellaneous Provisions Act, 1952, along with allied schemes such as the Employees’ Pension Scheme and Employees’ Deposit Linked Insurance Scheme. It thoroughly explains coverage, applicability, contribution rates, wage components, exemptions, voluntary coverage, and compliance procedures. Special attention is given to employer and employee responsibilities, inspections, assessments, recovery proceedings, penalties, and appellate remedies before statutory authorities and courts. The book also incorporates relevant judicial decisions from the Supreme Court and High Courts, providing clarity on contentious issues and evolving interpretations. Updated to reflect statutory amendments, notifications, and case law relevant up to 2024, this edition serves as a reliable guide for compliance, advisory, and dispute resolution under provident fund law.