Applicability of employees provident fund act 1952

Hi,

Certain employees can opt out of the EPF scheme. There are certain exemptions under the act for this.

If an employee wants to opt out of PF, he can fill out Form 11 at the time of joining his first job. He will also have to present a letter addressing the employer stating that he wishes to opt out of the Provident Fund Scheme. However, the option to opt out will cease to exist in the event of making even a single contribution to PF.

1. When a person is convicted at one trial of two or more offences, the Court may, taking into consideration the section 71 of the Indian Penal Codec, sentence him for such offences, to the several punishments, prescribed therefore which such Court is competent to inflict; such punishments when consisting of imprisonment to commence the one after the expiration of the other in such order as the Court may direct, unless the Court directs that such punishments shall run concurrently.

An employee can opt out of the provident fund if criteria are met, some of them are,

1. If he/she is a first-time employee i.e., at the time of joining the first job
2. The employee has his or her Basic + DA (PF Wages) more than Rs.15000/- per month
3. At the time of changing a job, only when he/she does not have an existing PF account number
4. If they get a job abroad, they can opt out of the Indian EPF scheme 
5. Employees with less than 15,000 salary
6. Organisations with less than 20 people are not forced to carry out the scheme. etc

I hope this helps.

Have a good day.

Thak U 

For elaborately clarify the matter.

Regards

Abhijit

@ Abhijit Majumdar

You may come with facts of the case instead of setting a question paper for promotion examination in EOFO

Basically there is absolutely no rules whereby an employee can opt out of PF if he is (i) not excluded employee;, (ii) his company falls as per schedule of EPF Act 1952;. (iii) (iv) employee strength is 20 (including regular / ad-hoc / daily wager / casual / home workers /piece rated / part timer outsourced / contract workers). 

If any such provision existed then no mployer would have faced assessment proceedings he could have compelled employees to sign option for opting out.