[align=justify] APPLICABILITY OF EMPLOYEES' PROVIDENT FUND AND MISCELLANEOUS PROVISIONS ACT '1952[/align] [align=justify] The Employees' Provident Fund and Miscellaneous Provisions Act 1952 applies to the whole India except Jammu & Kashmir.
Employees' Provident Fund and Miscellaneous Provisions Act 1952 is applicable to: [/align] [indent] [list][*] Every establishment which is engaged in any one or more of the industries specified in Schedule I of the Act or any activity notified by Central Government in the Official Gazette. [url=https://epfindia.nic.in/class_industries.htm](List of Industries/Establishments)[/url][/*] [*]Employing 20 or more persons . [/*] [*]Cinema Theatres employing 5 or more persons.[/*] [/list] [/indent] [align=justify] The Act does not apply to:[/align] [list][*]The co-operative societies employing less than 50 persons and working without the aid of power. 16(1)(a)[/*] [/list] [align=justify] The establishment to which this Act applies shall continue to be governed by this Act , even if the number of employees falls below 20 at a later date. [ 1(5)].[/align] [align=justify] [/align] [align=justify] 16(1)(b) Establishments under the control of state/central Govt.& employees who are getting benefits in the nature of 16(1) (b) contributory P.F. or old age pension as per rules framed by the Govt.[/align] [align=justify] 16(1)(c) Establishment set up under any central, provincial or state act and the employees who are getting benefits in the nature of contributory P.F. or old age pension as per rules. [/align] [align=center]Voluntary Coverage[/align] If any of the establishment is not satisfying the above two conditions for coverage and if the employer and majority of the employees are willing , the Act may be applicable to such establishment ( voluntary coverage under section 1(4) )