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Applicability of Provident Fund
Every establishment which is a factory engaged in any industry specified in schedule 1 and in which 20 or more person are employed. Any other establishment employing 20 or more persons which central government may by notification, specify in this behalf. Any establishment employing even less than 20 persons can be covered voluntarily under section 1 (4) of the act.
Payment of contribution
The employer shall pay the contribution payable to the employees provident fund, employees deposit linked insurance, and employees pension fund in respect of the member of the employees’ pension fund by him directly by or through a contractor. It shall be the responsibility of the principal employer to pay the contributions payable to the EPF, EDLI AND EPS by himself in respect of the employees directly employed by him and also in respect of the employees employed by or through a contractor.