EPF Act 1952
Rohit Gupta
(Querist) 18 January 2010
This query is : Resolved
As per the Act, apart from factories establishments which Central Govt. may notify would be covered under the Act.
My queries are:
1. What all establishments have been notified by the Central Govt. on which the provisions of the said Act would be applicable?
2. Does employer in other establishment is at sole discretion whether to follow or not to follow the provisions of the said act?
3. Is the minimum limit of employer contribution 10% in all cases? Then why does the employer contribution in only excess of 12% rather than 10% not allowed as deduction?
Please quote relevant sections forming your opinion.
Thanks.
s.subramanian
(Expert) 31 October 2010
1. See the schedule in the Acr.
2. No dicretion is given. Bound to follow.
