Section 5B EPF Act 1952: State Board

Section 5B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 deals with the constitution of a State Board of Trustees, the powers and duties assigned to it, and the terms governing its members and meetings.

In brief: the Central Government may constitute a State Board for a State after consulting that State Government and issuing a notification in the Official Gazette. The Board exercises the powers and performs the duties assigned to it by the Central Government, while membership conditions and meeting procedure are governed by the Employees' Provident Funds Scheme, 1952.

What is a State Board under Section 5B?

A State Board under Section 5B is a Board of Trustees that may be constituted for a State by the Central Government. Constitution of the Board requires prior consultation with the Government of the State concerned and a notification in the Official Gazette. The manner of constitution is to be as provided in the Employees' Provident Funds Scheme, 1952.

Section 5B - statutory provision

Section 5B. State Board.

(1) The Central Government may, after consultation with the Government of any State, by notification in the Official Gazette, constitute for that State a Board of Trustees, referred to in the Act as the State Board, in the manner provided for in the Scheme.

(2) A State Board exercises the powers and performs the duties that the Central Government assigns to it from time to time.

(3) The terms and conditions for appointment of a member of a State Board, and the time, place and procedure of its meetings, are to be as provided for in the Scheme.

How is a State Board constituted?

Section 5B(1) contains three essential elements. First, the power to constitute the State Board rests with the Central Government. Second, the Central Government is to consult the Government of the State concerned. Third, constitution of the Board is effected through a notification in the Official Gazette. The detailed manner of constitution is linked to the Employees' Provident Funds Scheme, 1952.

Powers and duties of a State Board

Section 5B(2) does not itself provide an exhaustive list of functions. Instead, it authorises the State Board to exercise such powers and perform such duties as the Central Government may assign to it from time to time. The practical authority of a State Board therefore depends upon the statutory framework and the functions validly assigned to it.

Appointment of members and meetings

Under Section 5B(3), the Act leaves procedural details to the Scheme. These include the terms and conditions subject to which a State Board member may be appointed, as well as the time and place of meetings and the procedure to be followed at those meetings.

Related provisions of the EPF Act

Section 5: provides for the Employees' Provident Funds Scheme.
Section 5A: deals with the Central Board of Trustees.
Section 5AA: deals with the Executive Committee.
Section 5C: gives a Board of Trustees constituted under Section 5A or Section 5B the status of a body corporate.
Section 5DD: protects specified acts and proceedings from being questioned merely because of a vacancy or defect in the constitution of the relevant Board or Committee.
Section 5E: deals with delegation of powers and functions, including delegation by a State Board to its Chairman or officers subject to specified conditions and limitations.

Legal effect of Section 5B

Section 5B creates the statutory mechanism for a State-level Board of Trustees under the EPF framework. It does not automatically create a State Board in every State merely by operation of the section. The provision enables constitution by the Central Government through the prescribed notification process, after consultation with the State Government.

Reference note: For the current statutory text and subordinate scheme provisions, users should verify the latest official version of the Act, the Employees' Provident Funds Scheme, 1952, and applicable Gazette notifications before relying on the provision for a specific proceeding or compliance question.

Page reviewed and updated: 25 September 2026.