Case study on employees provident fund act 1952

Case study on employees provident fund act 1952

M/S Gowri Shankar Theatre v/s The Assistant Provident Fund

Provisions of the Employees Provident Fund and Miscellaneous Provisions Act, 1952, as in force for the time being, shall apply to every cinema theater in which five or more workers are employed on any day, as if such cinema theater were an establishment to which the aforesaid Act had been applied by a notification of the Central Government under the proviso to sub-section (3) of Section 1 thereof, and as if each such worker were an employee within the meaning of that Act.

On the facts of the case, it is not in dispute that at the time when the writ petitioner has been making contribution under the Employees Provident Fund and Miscellaneous Provisions Act, 1952, the number of employees was more than 5. 

The grievance of the appellant is that the theater was closed for some time and thereafter, it was reopened with four new employees and therefore, there is reconstitution and in such view of the matter the question of applicability of Section 24 does not arise. A reference to the pleadings made in the affidavit filed in support of the writ petition it is stated that due to financial disability the theater was closed and thereafter it was re-opened and at the time of reopening, there were only four employees. 

It is not the case of the writ petitioner in the affidavit filed in support of the writ petition as if the establishment was closed and thereafter it was reconstituted with new four employees, even though that is the submission made by the learned counsel now before this Court. In any event, whether there was a closure of the theater and reopening of the same with the new employees is an immaterial fact. What is required is that the theater which is run by the writ petitioner which has in fact made contribution under the Employees Provident Funds and Miscellaneous Provisions Act, 1952(19 of 1952)in respect of its workers as per Section 24 of the Cine Workers and Cinema Theater Workers (Regulation of Employment) Act, 1981(50 of 1981). Under Section 1(3)(b) of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 which is as extracted here under, "(b)to any other establishment employing [twenty] or more persons or class of such establishments which the Central Government may, by notification in the Official Gazette, specify in this behalf:

Provided that the Central Government may, after giving not less than two months' notice or its intention so to do, by notification in the Official Gazette, apply the provisions of this Act to any establishment employing the number of persons less than [twenty] as may specified in the notification.

Enables the Central Government by notification in the Official Gazette to extend the applicability of the Employees Provident Fund and Miscellaneous Provisions Act, 1952, to any other establishment wherein the number of employees are less than 20. The provision is made in order to bring within the purview of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 even the establishments wherein less than 20 numbers are employed as workers. The Cine Workers and Cinema Theater Workers (Regulation of Employment) Act, 1981 (50 of 1981) in respect of the Cinema Workers makes it clear that in respect of the Cinema Theaters, the Employees  Provident Fund and Miscellaneous Provisions Act 1952 is applicable in cases where number of employees are 5 or more and therefore, the enactment should be taken as a notification as per the provisions of Section 1(3) (b) to the Employees Provident Fund and Miscellaneous Provisions Act, 1952. As per Section 1(5) of the Employee Provident Fund and Miscellaneous Provisions Act, 1952 which is extracted here under "(5)An establishment to which this Act applies shall continue to be governed by this Act notwithstanding that the number of persons employed therein at any time falls below twenty"

Judgment

Once an establishment is covered under the Employees  Provident Fund and Miscellaneous Provisions Act, 1952, merely because the number of employees has come down, that will not take away the applicability of that Act. The contention of the learned counsel for the appellant that Section 1(5) of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 speaks only 20, but as far as the appellants case is concerned, the number of employees which was 5, came down to 4 and therefore Section 1 (5) of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 cannot apply, has no meaning. When once the applicability of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 has been extended to Cine Workers as per Section 24 of the Cine Workers and Cinema Theatre Workers (Regulation and Employment) Act 1981, necessarily all provisions of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 are to be applied by harmonious construction of Section 1(5) of the Act in respect of Cine Theater. Therefore, it should be taken as 5 instead of 20 since under the Cine Workers and Cinema Theatre Workers (Regulation and Employment) Act 1981, the minimum requirement is 5. In this view of the matter, there is no difficulty to come to the conclusion that Section 1(5) of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 is applicable to the appellant establishment.

How to correct your Personal Data for PF Claim Easy Tips...!!

How to correct your Personal Data for PF Claim

Many of you have heard about this Joint declaration Form and many of you may not , Through this we are going to understand that how we can correct our personal detail for PF claim. Without correct Data your claim cannot be occurs it will reject your request for claim.

There are only to method for such correction

1.   Through Online PF Portal

2.   Through Offline buy using Joint Declaration Form.

·         Online correction

If you want to claim for your PF amount your Aadhar card should be link to it, Whatever the personal detail on Aadhar card same input should match on PF portal, if the name and DOB (Date OF Birth) do not match with Aadhar card you cannot claim for PF until you correct it, IF you have mismatch data of name and DOB you can make correction as you change your name and DOB on PF portal and can to Aadhar card. You have limit for making correction through online, you can just correct your name and DOB through online.

·         Joint Declaration Form.

What is joint Declaration Form?

Joint Declaration Form is a combined form signed by both employee and employer and it is used for correction in the PF member portal.

Why joint Declaration Form?

Because Joint Declaration Form is the only option available to correct various EPF related errors. Since EPF Refund, Transfer and Claim are all can process online. But without the correct data, the Aadhaar number cannot be linked and the online claim is not possible. In case of small changes such as Name or DOB, you can do it online via Unified Member Portal. But the major change in PF sites such as Date of Joining, Date of Exit, Reason of Exit or Father’s Name can only be correct through Joint Declaration Form.

Joint Declaration Form use for?

1.   For Name correction 

2.   For Date of birth (DOB) correction

3.   For Joining date correction

4.   For Date of Exit correction

5.   For Father’s Name correction

6.   For Reason for Exit correction

How to Use or Fill Joint Declaration Form?

1.   Download the PDF version or use the format given below

2.   Fill all details such as Establishment Name, Code, UAN and your PF number.

3.   Now in the second section fill only the rows where you want any correction.

4.   Get it signed by your employer along with the company seal.

5.   Attach self-attested proofs along with company seal sign to verify your changes.

6.   If there is more than 1 year difference in DOB then the correction is difficult. In such case, either the Passport or School Certificate or Mark sheet or DOB certificate must be added to correct DOB with a difference which is greater than 1 year.

7.   If you want to correct Date of Joining or Date of Exit, appropriate proofs such as ECR of that month and attendance sheet copy must be added.

Thank You for reading and hope it is use full for you and kindly share with your friends relative employee so that they can get help through it…!!

Keep learning Keep Growing…!!

PF Contribution and Its Different Account

Dear all,

Now a day a person working in organization want a security for his or her feature when he or she gets retired. For this purpose the Indian government has started the scheme which is known as PF              ( Provident Fund)

Every month some fix amount has been deducted through the salary of the employee and also employer contribute into it.

Now we will see how the PF is Bifurcated , how much amount is deducted from employees salary and how employer contributed into the pf account.

Before the we will see criteria for PF deduction i.e who are eligible for PF.

1. PF is deducted on your Basic salary every month 

2. your Basic should be less than 15000

3. If the basic is greater than 15000 It will deducted on Gross. From that gross he HR will be subtracted and what ever will be remain on that the PF amount is considered and deducted.

PF Contribution 

Total Deduction of PF is 24 %

1. 12 % from Employer side 

2. 12 % from employee side 

Employer contribution is bifurcated into 4 account 

1. A/C No 1 - PF account - 3.67%

2. A/C No 2 - Admin account - 0.50%

3. A/C No 10 - EPS account - 8.33%

4. A/C No 21 - EDLI account - 0.50%

Employee Contribution is completely 12 % it is not bifurcated into different accounts.

IF any employee want to contribute more than 12% in PF account he/she can do that the ceiling for it is up-to 20%. Which is known as voluntary contribution.

This is all about contribution of PF and its bifurcated to different accounts.

in next article we will see about different problems related to PF and will suggest you different form related to it. 

Till then thank you..!! Keep reading,,,,,!!!