Contributions and matters which may be provided for in Schemes is defined under section 6 of Employees Provident Funds Miscellaneous Provisions Act, 1952. Provisions under Section 6 of EPF Act 1952 is :
Section 6 of Employees Provident Funds Miscellaneous Provisions Act, 1952 "Contributions and matters which may be provided for in Schemes"
The contribution which shall be paid by the employer to the Fund shall be ten percent. Of the basic wages, dearness allowance and retaining allowance, if any, for the time being payable to each of the employees whether employed by him directly or by or through a contractor, and the employee"s contribution shall be equal to the contribution payable by the employer in respect of him and may, if any employee so desires, be an amount exceeding ten percent of his basic wages, dearness allowance and retaining allowance if any, subject to the condition that the employer shall not be under an obligation to pay any contribution over and above his contribution payable under this section:
Provided that in its application to any establishment or class of establishments which the Central Government, after making such inquiry as it deems fit, may, by notification in the Official Gazette specify, this section shall be subject to the modification that for the words "ten percent”, at both the places where they occur, the words "12 percent” shall be substituted:
Provided further that where the amount of any contribution payable under this Act involves a fraction of a rupee, the Scheme may provide for rounding off of such fraction to the nearest rupee, half of a rupee, or quarter of a rupee.
Explanation I - For the purposes of this section dearness allowance shall be deemed to include also the cash value of any food concession allowed to the employee.
Explanation II. - For the purposes of this section, "retaining allowance” means allowance payable for the time being to an employee of any factory or other establishment during any period in which the establishment is not working, for retaining his services.
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