The Employees' Provident Fund Organization (EPFO) provides social security benefits to employees of establishments on which the Employees' Provident Fund and Miscellaneous Provisions Act 1952 applies.
The Organization manages three Schemes under the EPF & MP Act, 1952 which becomes applicable on an establishment under the following conditions:
The establishment is located at any place in India except in the State of Jammu and Kashmir where the Act does not apply.
The activity of the establishment is one of those notified by the Government. The establishment may be a Factory engaged in an Industry notified and mentioned in Schedule I of the Act or a class of establishments which are notified.
The establishment has engaged 20 or more employees except in following cases:
Establishment which is a Cinema Theatre having 5 or more employees.
Establishments that are Cooperative Societies registered under Cooperative Societies Act and working without aid of power having 50 or more employees. The Act applies for such establishments if they have 20 or more employees and are working with aid of power.