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Schedule II EPF Act 1952 - Matters for Which Provision May Be Made in a Scheme

Schedule II to the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 lists the matters that may be dealt with in the statutory provident fund scheme, including membership, contributions, administration, investment, withdrawals, nominations, records and implementation.

Current legal position: The Code on Social Security, 2020 was substantially brought into force from 21 November 2025. However, the commencement notification for section 164(1) brought into force items 1 and 2 and items 4 to 9, and did not include item 3, which is the item relating to repeal of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. This page therefore retains Schedule II as part of the EPF Act, while readers should also check current Code, Scheme and EPFO notifications for operational compliance.

Meaning and statutory context of Schedule II

Section 5 of the EPF Act is the enabling provision for the Employees' Provident Funds Scheme. Schedule II identifies the subjects on which the Scheme may make detailed provisions. In practical terms, the Schedule supplies the legislative framework for rules concerning who joins the Fund, how contributions are paid and recovered, administration of the Fund, investment and accounts, withdrawals, interest, nominations, employer records and related implementation matters.

Statutory reference: Schedule II is headed "Matters for which provision may be made in a Scheme" and carries the reference "[See section 5(1B)]".

Schedule II - Matters for Which Provision May Be Made in a Scheme

[See section 5(1B)]

  1. 1. The employees or class of employees who shall join the Fund, and the conditions under which employees may be exempted from joining the Fund or from making any contribution.
  2. 2. The time and manner in which contribution shall be made to the Fund by employers and by, or on behalf of, employees, whether employed by him directly or by or through contractor, the contributions which an employee may, if he so desires, make under section 6, and the manner in which such contributions may be recovered.
  3. 2A. The manner in which employees' contribution may be recovered by contractors from employees employed by or through such contractors.
  4. 3. The payment by the employer of such sums of money as may be necessary to meet the cost of administering the Fund and the rate at which and the manner in which the payment shall be made.
  5. 4. The constitution of any committee for assisting any Board of Trustees.
  6. 5. The opening of regional and other offices of any Board of Trustees.
  7. 6. The manner in which accounts shall be kept, the investment of moneys belonging to the Fund in accordance with any directions issued or conditions specified by the Central Government, the preparation of the budget, the audit of accounts and the submission of reports to the Central Government or to any specified State Government.
  8. 7. The conditions under which withdrawals from the Fund may be permitted and any deduction or forfeiture may be made and the maximum amount of such deduction or forfeiture.
  9. 8. The fixation by the Central Government in consultation with the Board of Trustees concerned of the rate of interest payable to members.
  10. 9. The form in which an employee shall furnish particulars about himself and his family whenever required.
  11. 10. The nomination of a person to receive the amount standing to the credit of a member after his death and the cancellation or variation of such nomination.
  12. 11. The registers and records to be maintained with respect to employees and the returns to be furnished by employers or contractors.
  13. 12. The form or design of any identity card, token or disc for the purpose of identifying any employee, and for the issue, custody and replacement thereof.
  14. 13. The fees to be levied for any of the purposes specified in this Schedule.
  15. 14. The contraventions or defaults which shall be punishable under sub-section (2) of section 14.
  16. 15. The further powers, if any, which may be exercised by Inspectors.
  17. 16. The manner in which accumulations in any existing provident fund shall be transferred to the Fund under section 15, and the mode of valuation of any assets which may be transferred by the employers in this behalf.
  18. 17. The conditions under which a member may be permitted to pay premia on life insurance, from the Fund.
  19. 18. Any other matter which is to be provided for in the Scheme or which may be necessary or proper for the purpose of implementing the Scheme.

How Schedule II operates

Schedule II does not itself prescribe every procedural detail. Instead, it identifies the matters that may be regulated through the provident fund scheme framed under the Act. For day-to-day compliance, the applicable Scheme, amendments, notifications and EPFO directions should therefore be read together with the enabling provisions of the Act and the transitional provisions of the Code on Social Security, 2020.

Official legal resources

For verification of the current statutory text and operational requirements, refer to the official Ministry of Labour and Employment, India Code and Employees' Provident Fund Organisation resources linked in the sidebar.

Last reviewed: 25 September 2026. This page is intended as a legal information resource. Always verify amendments, commencement notifications and scheme changes from official sources before relying on the text for compliance or litigation.