MATERNITY BENEFIT

Section 59 - Employment of, or work by, women prohibited during certain period........................................................1
Section 60- Right to payment of maternity benefit.........................................................................................................2
Section 61- Continuance of payment of maternity benefit in certain cases....................................................................3
Section 62- Notice of claim for maternity benefit and payment thereof.........................................................................3
Section 63- Payment of maternity benefit in case of death of a woman.........................................................................4
Section 64- Payment of medical bonus...........................................................................................................................4
Section 65- Leave for miscarriage, etc.............................................................................................................................4
Section 66- Nursing breaks..............................................................................................................................................4
Section 67- Creche facility...............................................................................................................................................4
Section 68 - Dismissal for absence during pregnancy......................................................................................................5
Section 69- No deduction of wages in certain cases........................................................................................................6
Section 70- Forfeiture of maternity benefit.....................................................................................................................6
Section 71- Duties of employer........................................................................................................................................6
Section 72- Power of Inspector cum Facilitator to direct payments to be made.............................................................6

Section 59 - Employment of, or work by, women prohibited during certain period.
1. Prohibition on Employing Women After Childbirth:
 No employer shall knowingly employ a woman in any establishment during the six weeks
immediately following the day of her delivery, miscarriage, or medical termination of
pregnancy.
2. Restrictions on Women Working After Childbirth:
 No woman shall work in any establishment during the six weeks immediately following the
day of her delivery, miscarriage, or medical termination of pregnancy.
3. Protection for Pregnant Women:
 Pregnant women have the right to request not to be required by their employer to perform,
during a specified period, any work that is arduous, involves prolonged standing, interferes
with pregnancy, normal fetal development, may cause miscarriage, or adversely affects their
health.
4. Specified Period for Restrictions:
 The specified period for restrictions mentioned in sub-section (3) shall include:
 (a) The period of one month immediately preceding the expected delivery date.
 (b) Any period within the six weeks following the delivery for which the pregnant
woman does not avail of leave of absence under section 62.
5. Definition of "Arduous Nature":
 For the purposes of this section, the term "any work of arduous nature" means work involving
strenuous effort, or is difficult and tiring in nature.
Section 60- Right to payment of maternity benefit.
 1. Entitlement to Maternity Benefit:
 Every woman is entitled to maternity benefit, and her employer is liable for payment at the
rate of the average daily wage for the period of her actual absence. This includes the period
immediately preceding the day of delivery and any period following that day.
 Average Daily Wage: The average daily wage is calculated based on the woman's wages for
the days worked during the three calendar months immediately preceding the date she absents
herself due to maternity, subject to the minimum wage fixed or revised under the Code on
Wages, 2019.
2. Eligibility Criteria:
 A woman is eligible for maternity benefit if she has worked in the employer's establishment
for a minimum of eighty days in the twelve months immediately preceding the expected
delivery date.
 Days on which a woman has worked, has been laid off, or was on holidays with wages are
taken into account for calculating the eligibility period.
3. Duration of Maternity Benefit:
 The maximum period for which a woman is entitled to maternity benefit is twenty-six weeks,
with not more than eight weeks preceding the expected delivery date.
 If a woman has two or more surviving children, the maximum period is twelve weeks, with
not more than six weeks preceding the expected delivery date.
 In case of the woman's death during the specified period, the benefit is payable only up to and
including the day of her death.
 If a child is left behind upon the woman's death during the specified period, the employer is
liable for maternity benefit for the entire period. If the child also dies during this period, the
benefit is payable up to and including the date of the child's death.
4. Adoption and Commissioning Mothers:
 A woman legally adopting a child below three months of age or a commissioning mother is
entitled to maternity benefit for a period of twelve weeks from the date the child is handed
over to her.
5. Work from Home Option:
 If the nature of the woman's work allows it, the employer may permit her to work from home
after availing the maternity benefit, based on mutual agreement between the employer and the
woman.
Section 61- Continuance of payment of maternity benefit in certain cases.
Every woman entitled to the payment of maternity benefit under this Chapter, shall, notwithstanding the
application of Chapter IV to the factory or other establishment in which she is employed, continue to be so
entitled until she becomes qualified to claim maternity benefit under section 32
Section 62- Notice of claim for maternity benefit and payment thereof.
1. Notice by Pregnant Woman:
 Any woman entitled to maternity benefit in an establishment may give written notice to her
employer. The notice, in a prescribed form, should indicate that maternity benefit and other
 entitled amounts will be paid to her or to a person nominated in the notice. The woman
declares that she will not work during the maternity benefit period.
 If the woman is pregnant, the notice must specify the date from which she plans to be absent
from work, and this date should not be earlier than eight weeks from her expected delivery
date.
2. Notice After Delivery:
 If a woman has not given notice during pregnancy, she should provide notice as soon as
possible after delivery.
3. Employer's Obligation:
 Upon receiving the notice, the employer is obligated to allow the woman to be absent from
the establishment during the maternity benefit period.
4. Advance Payment and Proof:
 The employer is required to pay the maternity benefit in advance for the period preceding the
expected delivery date. This advance payment is contingent on the woman providing proof,
as prescribed by the Central Government, confirming her pregnancy.
 For the subsequent period post-delivery, the employer must pay the maternity benefit within
forty-eight hours of the woman presenting proof of her delivery.
5. Failure to Give Notice:
 The failure to give notice as per this section will not disentitle a woman to maternity benefit
or any other entitled amounts if she is otherwise eligible. An Inspector-cum-Facilitator, either
on his own motion or upon the woman's application, can order the payment of such benefits
within a specified period.
Section 63- Payment of maternity benefit in case of death of a woman.
If a woman entitled to maternity benefit or any other amount under this Chapter, dies before receiving such
maternity benefit or amount, or where the employer is liable for maternity benefit under the second proviso
to sub-section (3) of section 60, the employer shall pay such benefit or amount to the person nominated by
the woman in the notice given under section 62 and in case there is no such nominee, to her legal
representative
Section 64- Payment of medical bonus.
Every woman entitled to maternity benefit under this Chapter shall also be entitled to receive from her
employer a medical bonus of three thousand five hundred rupees or such amount as may be notified by the
Central Government, if no pre-natal confinement and post-natal care is provided for by the employer free of
charge.
Section 65- Leave for miscarriage, etc.
1. Miscarriage or Medical Termination of Pregnancy:
 If a woman experiences a miscarriage or undergoes a medical termination of pregnancy, she
is entitled to leave with wages at the rate of maternity benefit for a period of six weeks. The
entitlement is contingent upon the woman providing proof, as prescribed by the Central
Government, to substantiate the occurrence.
2. Tubectomy Operation:
  In the case of a tubectomy operation, a woman is entitled to leave with wages at the rate of
maternity benefit for a period of two weeks following the day of her tubectomy operation.
Proof, as prescribed by the Central Government, must be provided by the woman to establish
her entitlement.
3. Illness Arising from Pregnancy, Delivery, etc.:
 A woman suffering from illness arising out of pregnancy, delivery, premature birth of a child,
miscarriage, or medical termination of pregnancy is entitled to leave with wages at the rate of
maternity benefit. This additional leave is available, in addition to the period allowed under
Section 62 or, as the case may be, under subsection (1), for a maximum period of one month.
The woman must provide proof, as prescribed by the Central Government, to validate her
entitlement.
Section 66- Nursing breaks.
Every woman delivered of a child who returns to duty after such delivery shall, in addition to the interval for
rest allowed to her, be allowed in the course of her daily work two breaks of such duration as may be
prescribed by the Central Government, for nursing the child until the child attains the age of fifteen months.
Section 67- Creche facility.
1. Mandatory Crèche Facility:
 Every establishment covered by this Chapter, employing fifty or a number of employees as
prescribed by the Central Government, is required to provide crèche facilities. The crèche
should be located within the distance specified by the Central Government, and it can be a
separate facility or provided along with common facilities.
2. Visits to the Crèche:
 The employer must permit a woman to make four visits a day to the crèche. These visits
should include intervals of rest for the woman.
3. Common Crèche Facility:
 Establishments have the option to avail a common crèche facility. This facility can be
provided by the Central Government, State Government, municipality, private entity, non-
governmental organization, or any other organization or group of establishments. Such
common facilities can be established through resource pooling and agreements among the
participating entities.
4. Intimation to Women Employees:
 Every establishment covered by this Chapter is required to communicate in writing and
electronically to every woman, at the time of her initial appointment, about the benefits
available under this Chapter.
Section 68 - Dismissal for absence during pregnancy.
1. Protection against Discharge or Dismissal:
 It is unlawful for an employer to discharge or dismiss a woman during or on account of her
absence from work in accordance with the provisions of this Chapter.
 The employer is prohibited from giving notice of discharge or dismissal on a day that would
expire during the woman's absence.
 Any unfavorable variation to the conditions of her service during this period is not allowed.
 2. Exceptions to Protection:
 Discharge or dismissal of a woman during her pregnancy, when she would have been entitled
to maternity benefit or medical bonus, does not deprive her of these benefits.
 However, in cases of gross misconduct (as prescribed by the Central Government), the
employer, through a written order communicated to the woman, may deprive her of maternity
benefit or medical bonus, or both.
3. Appeal Process:
 A woman who has been deprived of maternity benefit or medical bonus or has been
discharged or dismissed can appeal to the competent authority within sixty days from the date
on which the order of deprivation, discharge, or dismissal is communicated to her.
 The decision of the competent authority on such appeal, regarding whether the woman should
be deprived of maternity benefit or medical bonus, or should be discharged or dismissed, is
considered final.
Section 69- No deduction of wages in certain cases.
No deduction from the normal and usual daily wages of a woman entitled to maternity benefit under this
Chapter shall be made solely due to:
 The nature of work assigned to her in accordance with the provisions of Section 59.
 Breaks allowed for nursing the child under the provisions of Section 66.
Section 70- Forfeiture of maternity benefit.
A woman who works for remuneration during the period she has been permitted by an employer to absent
herself for availing the maternity benefits provided under this Chapter shall not be entitled to receive
maternity benefit for such period.
Section 71- Duties of employer.
An abstract of the provisions of this Chapter and the rules relating thereto in the language or languages of
the locality shall be exhibited in a conspicuous place by the employer in every part of the establishment in
which women are employed.

Section 72- Power of Inspector cum Facilitator to direct payments to be made.

1. Filing a Complaint:
 Any woman claiming maternity benefit or any other entitled amount under this Chapter, or
any person claiming that payment due under this Chapter has been improperly withheld, or
any woman alleging wrongful discharge or dismissal during or on account of her absence
from work as per this Chapter, may file a complaint with the Inspector-cum-Facilitator.
2. Inspector-cum-Facilitator's Inquiry:
 Upon receiving a complaint, the Inspector-cum-Facilitator is authorized to conduct an inquiry
or assign someone to conduct it. If satisfied that:
 Payment has been wrongfully withheld, the Inspector-cum-Facilitator may direct the
payment to be made according to his written order.
  The woman has been discharged or dismissed during or on account of her absence
from work in line with the Chapter's provisions, the Inspector-cum-Facilitator may
issue orders he deems just and proper based on the circumstances.
3. Appeal Process:
 Any person displeased with the Inspector-cum-Facilitator's order under subsection (2) may,
within thirty days from the date of communication of the order, appeal to the authority
specified by the appropriate Government.
4. Finality of Decision:
 The decision of the appellate authority, in case of an appeal, or of the Inspector-cum-
Facilitator, in the absence of an appeal, shall be considered final.

PROVIDENT FUND

Section 2 (63)
Clause (a) Sub-section (1) of section 16-
Section 2 (64)
Clause (a) of sub-section (1) of section 15
Section 4 - Constitution of Board of Trustees of Employees’ Provident Fund.
Section 12 - State Board, Regional Boards, local committees, etc.
Section 14 - Appointment of officers of Central Board.
Section 15 - Schemes
Section 16: Funds.
Section 17: Contribution in respect of employees and contractors.
Section 18: Provident Fund and Income-tax Act
Section 19: Priority of Payment and the Insolvency and Bankruptcy Code
Section 20: Exemptions from the Application of this Chapter
Section 21: Authorization for Provident Fund Accounts
Section 22: Transfer of Provident Fund Accounts
Section 23: Appeals to the Tribunal

A provident fund (PF) is also called retirement fund and is used to provide a lump sum or monthly payments
to salaried employees when they retire. It is a fixed amount of money that's contributed by employees from
their salary till retirement. The Chapter on PF applies to every establishment in which twenty or more
employees are employed.

Section 2 (63)

"Provident Fund" means the Employees' Provident Fund established under clause (a) of sub-section (1) of
section 16.

Clause (a) Sub-section (1) of section 16-

 Sub-section (1) of section 16 empowers the Central Government to establish a Provident Fund for
the purpose of the Provident Fund Scheme. Under this scheme, the employer is required to
contribute ten percent of the wages currently payable to each of the employees, whether directly
employed by the employer or through a contractor. Additionally, the employee's contribution
must match the employer's contribution, though an employee may choose to contribute more than
ten percent of their wages if they desire to do so. However, this additional contribution is subject to
the condition that the employer is not obligated to pay any amount exceeding their specified
contribution under this section.
 In the context of certain establishments or classes of establishments, the Central Government has the
authority to modify this section by notification. After conducting a suitable inquiry, the government
can specify that, in these cases, the word "ten percent" in the contribution rate shall be
substituted with "twelve percent."
 Furthermore, the Central Government, after conducting an appropriate inquiry, can issue
notifications to specify rates of employees' contributions and the duration for which these rates
shall be applicable for specific categories of employees.

Section 2 (64)
- "Provident Fund Scheme" means the Employees' Provident Fund Scheme framed under clause (a) of sub-
section (1) of section 15.

Clause (a) of sub-section (1) of section 15

The Central Government may, by notification frame a scheme to be called the Employees' Provident Fund
Scheme for which the provident funds shall be established under this Chapter for employees or for any class
of employees and specify the establishments or class of establishments to which the said scheme shall apply.

CENTRAL BOARD

Section 4 - Constitution of Board of Trustees of Employees’ Provident Fund.

 The Central Government has the authority to establish, through official notification, a Board of
Trustees for the Employees' Provident Fund, known as the Central Board. This Board will
administer the funds under Chapter III and related provisions of this Code. The Central Board
consists of the following members:

(a) A Chairperson and a Vice-Chairperson appointed by the Central Government.

(b) Up to five persons appointed by the Central Government from its officials.

(c) Up to fifteen persons representing the governments of specific states, as specified by

the Central Government.

(d) Ten individuals representing employers of the establishments covered by the schemes
mentioned in subsection (1) of section 15, appointed by the Central Government after
consulting with employer organizations recognized by the Central Government.

(e) Ten individuals representing employees in the establishments covered by the schemes in
subsection (1) of section 15, appointed by the Central Government after consulting with
employee organizations recognized by the Central Government.

(f) The Central Provident Fund Commissioner, who serves ex officio.

 The Central Board is a corporate entity with the name "Board of Trustees of the Employees'
Provident Fund," having perpetual succession and a common seal. It can sue and be sued in this
name.
 The Central Government has the authority to establish an Executive Committee, with effect from a
specified date, among the members of the Central Board to assist in the performance of the Board's
functions. The manner in which this assistance is provided will be prescribed by the Central
Government.
 The Central Board can establish one or more committees, with compositions specified in the
order, to assist in the discharge of its functions.
  The Central Board is empowered to delegate its powers and functions under this Code to its
Chairperson, Executive Committee, or any of its officers through an order. Similarly, a State Board
constituted under section 12 can delegate powers and functions to its Chairperson or officers, subject
to specified conditions and limitations.
 The terms and conditions for members of the Central Board and Executive Committee, including
their tenure of office, will be as prescribed by the Central Government. However, a member of
the Central Board will continue to hold office until a successor is appointed, even after the
expiration of their tenure.
 In addition to the functions specified in this Code, the Central Board is responsible for performing
other functions in the manner prescribed by the Central Government.

Section 12 - State Board, Regional Boards, local committees, etc.

The section provides that State Board may be constituted by the Central Government after consultation
with the Government of any State, constitute for that State. The State Board shall exercise powers and
perform functions as may be assigned to it by the Central Government. The Central Government specify the
manner of constitution of a State Board, the terms and conditions of the appointment of its members and the
procedure of its meeting and other proceedings. The Corporation may, by order, appoint Regional Boards
and local committees to perform functions and exercise powers.

Section 14 - Appointment of officers of Central Board.

o The Central Government has the authority to appoint a Central Provident Fund Commissioner,
who will serve as the Chief Executive Officer of the Central Board. Additionally, the Central
Provident Fund Commissioner will also function as the head of the Employees’ Provident Fund
Organization. The "Employees’ Provident Fund Organization" includes officers and employees of
the Central Board.
o The Central Provident Fund Commissioner is subject to the general control and supervision of the
Central Board while performing their duties as per the provisions of this Code.
o To assist the Central Provident Fund Commissioner in carrying out their responsibilities, the Central
Government shall appoint a Financial Advisor and Chief Accounts Officer.
o The Central Board is empowered to appoint as many Additional Central Provident Fund
Commissioners, Deputy Provident Fund Commissioners, Regional Provident Fund Commissioners,
Assistant Provident Fund Commissioners, and other officers and employees as it deems necessary for
the efficient administration of the Provident Fund Scheme, the Pension Scheme, the Insurance
Scheme, and any other responsibilities entrusted to the Central Board by the Central Government.
o When making appointments to posts equivalent to Group 'A' or Group 'B' under the Central
Government, including the post of the Central Provident Fund Commissioner, Additional Central
Provident Fund Commissioner, Financial Advisor and Chief Accounts Officer, or other posts under
the Central Board with a similar pay scale, consultation with the Union Public Service
 Commission is required. However, certain exceptions apply, including appointments for a period
not exceeding one year and appointments of individuals already serving in the Indian
Administrative Service or the Central Government or Central Board in Group 'A' or Group
'B' posts at the time of appointment.
o The recruitment method, salary, allowances, discipline, and other terms of service for the
Central Provident Fund Commissioner and the Financial Advisor and Chief Accounts Officer are to
be specified by the Central Government, with their salary and allowances to be paid from the
Provident Fund.
o The recruitment method, salary, allowances, discipline, and other terms of service for the Additional
Central Provident Fund Commissioners, Deputy Provident Fund Commissioners, Regional Provident
Fund Commissioners, Assistant Provident Fund Commissioners, and other officers and employees of
the Central Board will be determined by the Central Board. These determinations should align
with the rules and orders applicable to Central Government officers and employees in corresponding
pay scales. In cases where the Central Board needs to deviate from these rules or orders, prior
approval from the Central Government is necessary. Furthermore, the salary and allowances of
these officers should not exceed the scale of pay provided in the Provident Fund Scheme.
o When establishing corresponding scales of pay for officers and employees, the Central Board should
consider factors such as educational qualifications, method of recruitment, duties, and
responsibilities, with any doubts referred to the Central Government for a final decision.

Section 15 - Schemes
 The Central Government has the authority to create schemes through official notifications. These
schemes include:

(a) The Employees' Provident Fund Scheme, which establishes provident funds under this Chapter
for employees or specific classes of employees. The Central Government can also specify the
establishments or classes of establishments to which this scheme shall be applicable.

(b) The Employees' Pension Scheme, designed to provide

 superannuation pension, retiring pension or permanent total disablement pension to the

employees of any establishment to which this Chapter applies;
 widow or widower's pension, children pension or orphan pension payable to the
beneficiaries of employees; and
 nominee pension;

(c) The Employees' Deposit Linked Insurance Scheme, which offers life insurance benefits to
employees of establishments under the purview of this Chapter.
  Any other scheme or schemes may be framed to provide social security benefits under this Code for
self-employed workers or other specific categories of individuals.
 The Central Government has the authority to modify any of the schemes by adding to, amending, or
varying their provisions either prospectively or retrospectively.

 The schemes, as mentioned in clauses (a), (b), and (c) of sub-section (1), may specify provisions
related to various matters, as outlined in Part A, Part B, and Part C of the Fifth Schedule. These
provisions are subject to the provisions of this Chapter.

 The schemes may specify whether their provisions take effect either prospectively or retrospectively
from a date specified in the scheme.

SCHEMES, FUNDS AND CONTRIBUTION

Section 16: Funds.

1. Provident Fund Scheme:
 The Central Government is empowered to establish a Provident Fund for the purposes of the
Provident Fund Scheme.
 The employer's contribution to the Provident Fund shall be ten percent of the wages of each
employee.
 The employee's contribution shall be equal to the employer's contribution, but an employee
may contribute an amount exceeding ten percent of their wages if desired.
 For specified establishments or classes, the Central Government may modify the contribution
rate to twelve percent after inquiry.
 The Central Government may specify rates of employees' contributions and the applicable
period for any class of employee through notification.
2. Pension Scheme:
 For the Pension Scheme, the Central Government may establish a Pension Fund according to
the scheme's specifications.
 Contributions to the Pension Fund include:
 Sums from the employer's contribution (under the Provident Fund Scheme) not
exceeding eight and one-third percent of wages or a notified percentage.
 Contributions specified in the Pension Scheme by employers of exempted
establishments to which the pension scheme applies.
 Sums specified by the Central Government after due appropriation by Parliament by
law.
 The Central Government has the authority to notify the percentage of contributions.
3. Insurance Scheme:
  The Central Government may establish a Deposit-Linked Insurance Fund for the Insurance
Scheme.
 Employers shall pay into the Insurance Fund, from time to time, an amount not exceeding
one percent of the wages, or a percentage notified by the Central Government, for each
employee.
 Employers may be required to pay additional sums, not exceeding one-fourth of the
contribution, as determined by the Central Government, to cover administrative expenses of
the Insurance Scheme, excluding benefits' costs.
4. Administration:
 The Provident Fund, Pension Fund, and Insurance Fund shall vest in and be administered by
the Central Board, as specified in the respective schemes.
Section 17: Contribution in respect of employees and contractors.
1. Recovery from Contractor:
 The employer's and employee's contributions (as per any scheme) and the employer's
contribution under the Insurance Scheme, along with charges for administering the fund, can
be recovered by an employer from a contractor.
 Recovery can be made through deduction from any amount payable to the contractor under a
contract or as a debt payable by the contractor.
2. Recovery from Employee by Contractor:
 A contractor, from whom amounts are recoverable concerning any employee employed by or
through the contractor, may recover the employee's contribution under any scheme by
deducting it from the wages payable to that employee.
3. Restrictions on Deductions by Contractors:
 Regardless of any contract terms, a contractor is not permitted to deduct the employer's
contribution or charges mentioned in subsection (1) from the wages payable to an employee
employed by or through the contractor.
 The contractor is also prohibited from recovering such contributions or charges from the
employee in any other manner.

Section 18: Provident Fund and Income-tax Act

For the purposes of the Income-tax Act, 1961, the Provident Fund shall be deemed to be a recognised
provident fund within the meaning of clause (38) of section 2 of that Act: Provided that nothing contained in
the said Act shall operate to render ineffective any provision of the Provident Fund Scheme (under which the
Provident Fund is established) which is repugnant to any of the provisions of that Act or of the rules made
thereunder.
Section 19: Priority of Payment and the Insolvency and Bankruptcy Code
Notwithstanding anything contained in any other law for the time being in force, any amount due under this
Chapter shall be the charge on the assets of the establishment to which it relates and shall be paid in priority
in accordance with the provisions of the Insolvency and Bankruptcy Code, 2016.
Section 20: Exemptions from the Application of this Chapter
1. Non-Applicability:
 This Chapter does not apply to:
 Establishments registered under the Co-operative Societies Act, 1912, or under any
other state law related to co-operative societies employing fewer than fifty persons
and operating without power.
 Establishments under the control of the Central Government or a State Government
where employees are entitled to contributory provident fund or old age pension
benefits according to schemes or rules framed by the Central or State Government.
 Establishments set up under any Central, State, or other laws, where employees are
entitled to contributory provident fund or old age pension benefits according to
schemes or rules framed under those laws.
 Employees who were already receiving Provident Fund benefits under any Central or
State enactment immediately before the commencement of this Code.
2. Central Government Exemption Authority:
 The Central Government, if it deems necessary or expedient considering the financial
position or other circumstances of a specific class of establishment, may, through notification,
exempt such establishments from the provisions of this Chapter.
 Exemptions may be granted either prospectively or retrospectively, and the notification will
specify the conditions and the duration of the exemption period.
Section 21: Authorization for Provident Fund Accounts
 The Central Government may grant authorization, upon receiving an application from the employer
and the majority of employees in an establishment employing one hundred or more persons. This
authorization allows the employer to maintain a provident fund account for the establishment.
 The account's maintenance should follow the manner prescribed by the Central Government and is
subject to the terms and conditions specified in the Provident Fund Scheme.
 However, the Central Government won't grant authorization if the employer of such an establishment
has committed defaults in the payment of provident fund contributions or any other offenses
under this Code within the three years preceding the application.
 When an establishment is authorized to maintain a provident fund account under sub-section (1), the
employer for that establishment must:

 Maintain the account as specified.

 Submit returns in the prescribed manner.
 Deposit contributions following the specified procedure.
 Provide facilities for inspection.
 Pay administrative charges.
 Comply with other terms and conditions outlined in the Provident Fund Scheme.

 The Central Government has the authority to cancel the authorization granted to an establishment
by issuing a written order. This cancellation may occur if the employer fails to comply with the
 specified terms and conditions of the authorization or if the employer commits an offense under
any provision of this Code.
 Central Government must provide the employer with a reasonable opportunity to be heard before
cancelling the authorization.
Section 22: Transfer of Provident Fund Accounts
 Section 22 outlines the procedure for transferring an employee's accumulated amount in their
provident fund account or pension account when the employee changes their employment. This
transfer process applies to the following scenarios:
o When an employee, originally employed in an establishment covered by the rules of this
Chapter, resigns from that establishment, and secures new employment in another
establishment, whether covered by these rules or not.
o When an employee, initially employed in an establishment not subject to this Chapter's
regulations, resigns from that establishment and secures new employment in an establishment
governed by this Chapter's rules.
 In both cases, the accumulated amount in the employee's provident fund account or pension account
will be subject to transfer or handling according to the provisions specified in the Provident Fund
Scheme or the Pension Scheme, as applicable.
Section 23: Appeals to the Tribunal
o This section allows individuals who are aggrieved by an order passed by any authority
concerning specific matters to file an appeal with the Tribunal established by the Central
Government. The specified matters for appeal include:
(a) Determination and assessment of dues under Section 125.
(b) The levy of damages under Section 128.
o Appeals under sub-section 1 must be filed in a manner specified by the Central Government. The
filing must adhere to prescribed requirements regarding the form, timing, and fees.
o No appeal under clause (a) of sub-section (1) by the employer shall be entertained by the Tribunal
unless he has deposited with Social Security Organisation concerned twenty-five per cent of the
amount due from him as determined by an officer under section 125.
o The Tribunal is expected to make efforts to resolve the appeal within a period of one year from the
date when the appeal is submitted.