Provident fund

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sumit kangsa banik

sumit kangsa banik (Querist)
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06 July 2015 sir ..whether creation of pf is compulsory for a school employing 15 numbers of teacher.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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06 July 2015 Not compulsory the present limit is 20.

Ankur Garg

Ankur Garg (Expert)
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06 July 2015 Agree with expert opinion.

Applicability of PF:

Employees' Provident Fund and Miscellaneous Provisions Act 1952 is applicable to:

1. Every establishment which is engaged in any one or more of the industries specified in Schedule I of the Act or any activity notified by Central Government in the Official Gazette.

2. Employing 20 or more persons .
3. Cinema Theatres employing 5 or more persons.

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