Definitions are defined under section 2 of Employees Provident Funds Miscellaneous Provisions Act, 1952. Provisions under this Section of EPF Act 1952 is :
Section 2 of Employees Provident Funds Miscellaneous Provisions Act, 1952 "Definitions"
In this Act, unless the context otherwise requires,
(a) "appropriate government" means-
(i) in relation to an establishment belonging to, or under
the control of, the Central Government or in relation to an
establishment connected with a railway company, a major
port, a mine or an oilfield or a controlled industry, or in
relation to an establishment having departments or branches
in more than one State], the Central Government; and
(ii) in relation to any other establishment, the State
Government;
(aa) "authorized officer" means the Central Provident Fund
Commissioner, Additional Central Provident Fund
Commissioner, Deputy Provident Fund Commissioner, Regional
Provident Fund Commissioner or such other officer as may be
authorized by the Central Government, by notification in the
Official Gazette];
(b) "basic wages" means all emoluments which are earned by
an employee while on duty or on leave or on holidays with
wages in either case] in accordance with the terms of the
contract of employment and which are paid or payable in cash
to him, but does not include:
(i) the cash value of any food concession;
(ii) any dearness allowance (that is to say, all cash
payments by whatever name called paid to an employee on
account of a rise in the cost of living), house-rent
allowance, overtime allowance, bonus, commission or any
other similar allowance payable to the employee in respect
of his employment or of work done in such employment;
(iii) any presents made by the employer;
(c) "contribution" means a contribution payable in respect
of a member under a scheme [or the contribution payable in
respect of an employee to whom the Insurance Scheme applies]
;
(d) "controlled industry" means any industry the control of
which by the Union has been declared by a Central Act to be
expedient in the public interest;
(e) "employer" means:
(i) in relation to an establishment which is a factory, the
owner or occupier of the factory, including the agent of
such owner or occupier, the legal representative of a
deceased owner or occupier and, where a person has been
named as a manager of the factory under clause (f) of
sub-section (1) of section 7 of the Factories Act, 1948, the
person so named; and
(ii) in relation to any other establishment, the person who,
or the authority which, has the ultimate control over the
affairs of the establishment, and where the said affairs are
entrusted to a manager, managing director or managing agent,
such manager, managing director or managing agent];
(f) "employee" means any person who is employed for wages in
any kind of work, manual or otherwise, in or in connection
with the work of [an establishment], and who gets his wages
directly or indirectly from the employer, [and includes any
person
(i) employed by or through a contractor in or in connection
with the work of the establishment;
(ii) engaged as an apprentice, not being an apprentice
engaged under the Apprentices Act, 1961, or under the
standing orders of the establishment];
(ff) "exempted employee" means an employee to whom a Scheme
or the Insurance Scheme, as the case may be,] would, but for
the exemption granted under section 17, have applied;
(fff) "exempted [establishment]" means [an establishment] in
respect of which an exemption has been granted under section
17 from the operation of all [or any of the provisions of
any Scheme or the Insurance Scheme, as the case may be],
whether such exemption has been granted to the
16[establishment] as such or to any person or class of
persons employed therein];
(g) "factory" means any premises, including the precincts
thereof, in any part of which a manufacturing process is
being carried on or is ordinarily so carried on, whether
with the aid of power or without she aid of power;
(gg) ***
(ggg) ***
(h) "Fund" means the provident fund established under a
Scheme;
(i) "industry" means any industry specified in Schedule I,
and includes any other industry added to the Schedule by
notification under section 4;
(ia) "Insurance Fund" means the Deposit-linked Insurance
Fund established under sub-section (2) of section 6C;
(ib) "Insurance Scheme" means the Employees' Deposit-linked
Insurance Scheme framed under sub-section (1) of section
6C];
(ic)] "manufacture" or "manufacturing process" means any
process for making, altering, repairing, ornamenting,
finishing, packing, oiling, washing, cleaning, breaking up,
demolishing, or otherwise treating or adapting any article
or substance with a view to its use, sale, transport,
delivery or disposal] ;
(j) "member" means a member of the fund;
(k) "occupier of a factory" means the person who has
ultimate control over the affairs of the factory, and, where
the said affairs are entrusted to a managing agent, such
agent shall be deemed to be the occupier of the factory;
(kA) "Pension Fund" means the Employees' Pension Fund
established under sub-section (2) of section 6A;
(kB) "Pension Scheme" means the Employees' Pension Scheme
framed under sub-section (1) of section 6A; ]
(ka) "prescribed" means prescribed by rules made under this
Act;
(kb) "Recovery Officer" means any officer of the Central
Government, State Government or the Board of Trustees
constituted under section 5A, who may be authorized by the
Central Government, by notification in the Official Gazette,
to exercise the powers of a Recovery Officer under this Act]
;
(l) "scheme" means the Employees' Provident Fund Scheme
framed under section 5];
(ll) "superannuation", in relation to an employee who is the
member of the Pension Scheme, means the attainment, by the
said employee, of the age of fifty-eight years".]
(m) "Tribunal" means the Employees' Provident Funds
Appellate Tribunal constituted under section 7D].
Section 2A Establishment to include all departments and branches
Section 4 Power to add to Schedule I
Section 5 Employees' Provident Funds Scheme
Section 5AA Executive Committee
Section 5C Board of Trustees to be body corporate
Section 5D Appointment of officers
Section 6A Employees Pension Scheme
Section 6C Employees Deposit-linked Insurance Scheme
Section 6D Laying of Schemes before Parliament
Section 7 Modification of Scheme
Section 7A Determination of moneys due from employers
Section 7B Review of orders passed under Section 7A
Section 7C Determination of escaped amount
Section 7D Employees' Provident Funds Appellate Tribunal
Section 7G Salary and allowances and other terms and conditions of service of Presiding Officer
Section 7H Staff of the Tribunal
Section 7I Appeals to the Tribunal
Section 7J Procedure of Tribunals
Section 7N Finality of orders constituting a Tribunal
Section 7O Deposit of amount due, on filing appeal