The Employees Provident Funds & Miscellaneous Provisions Act, 1952

The Employees Provident Funds & Miscellaneous Provisions Act, 1952 is a cornerstone of India’s labour welfare and social security framework, ensuring financial security for employees through provident fund, pension, and insurance schemes. This book offers a structured and practical explanation of the Act along with allied schemes such as the Employees’ Provident Fund Scheme, Employees’ Pension Scheme, and Employees’ Deposit-Linked Insurance Scheme.

It covers applicability, wage definitions, contribution rates, exemptions, compliance procedures, inspections, recovery of dues, penalties, and adjudication of disputes. Special emphasis is placed on employer responsibilities and employee entitlements, making the book valuable for both advisory and compliance purposes.

Written in a clear and accessible style, the book bridges statutory provisions with practical implementation, helping readers navigate the complexities of EPF administration.