IS IT MANDATORY DEDUCT PF

The Employees Provident Funds and Miscellaneous Provisions Act 1952 applies to the

whole of India except the State of Jammu and Kashmir (Section 2). This Act applies

(Section 3) to:

(i) every establishment which is a factory engaged in any industry specified in Schedule I

and in which 20 or more persons are employed, and

(ii) any establishment employing 20 or more persons or class of such establishments

which the Central Government may, by notification in the official gazette specify.

The coverage is mandatory if the conditions stipulated above are fulfilled and if the act applies, the employer and employee cannot opt out of the coverage and thus it becomes mandatory to deduct PF from the salary

Thanku Bhatt Ji