Executive Summary:
This document contains three notifications from the Ministry of Labour and Employment, each amending an existing scheme under the Employees Provident Funds and Miscellaneous Provisions Act, 1952. These are the Employees Provident Funds Scheme, 1952; the Employees Pension Scheme, 1995; and the Employees Deposit Linked Insurance Scheme, 1976. All amendments come into force on the date of their publication in the Official Gazette: April 4, 2019.
Key Points / Main Content:
Employees Provident Funds Amendment Scheme, 2019:
* Amends the Employees Provident Funds Scheme, 1952.
* Paragraph 55 is substituted, specifying that the Commissioner will maintain accounts of the Employees Provident Funds and the Employees Provident Administration Account in a form and manner approved by the Central Board and Central Government.
* Forms 10 and 11 are omitted.
Employees Pension Amendment Scheme, 2019:
* Amends the Employees Pension Scheme, 1995.
* Paragraph 29 is substituted, mandating that the Central Board shall maintain a consolidated income and expenditure account and a consolidated balance sheet for the Pension Scheme, using a common format for annual accounts approved by the Central Government.
Employees Deposit Linked Insurance Amendment Scheme, 2019:
* Amends the Employees Deposit Linked Insurance Scheme, 1976.
* Paragraph 19 is substituted, specifying that the Commissioner will maintain accounts of the Employees Deposit Linked Insurance Fund and the Employees Deposit Linked Insurance Administration Accounts in a form and manner approved by the Central Board and Central Government.
* Forms 1, 2 and 3 are omitted.
Impact Analysis:
Central Board:
*Impact:* The Central Board is impacted by the new requirements for the format and manner of maintaining accounts.
*Action Required:* The Central Board must specify the new format and manner for maintaining accounts, subject to the approval of the Central Government.
Commissioner:
*Impact:* The Commissioner is now responsible for maintaining accounts in the format specified by the Central Board.
*Action Required:* The Commissioner must maintain the accounts of the relevant schemes according to the new format specified by the Central Board, once approved by the Central Government.
Employees Provident Fund Organization (EPFO):
*Impact:* The EPFO is affected by the changes in the forms used and the way accounts are maintained.
*Action Required:* The EPFO needs to adapt its processes to reflect the omission of certain forms and the new account maintenance procedures.
Key Entities Referenced
Employees Provident Funds and Miscellaneous Provisions Act, 1952: A labour welfare legislation in India that provides for the institution of provident funds, pension funds and insurance funds for employees.
Employees Provident Funds Scheme, 1952: A scheme framed under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, providing for contributory provident funds for employees.
Employees Pension Scheme, 1995: A scheme providing pension benefits to employees, framed under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952.
Employees Deposit Linked Insurance Scheme, 1976: An insurance scheme providing insurance benefits to employees, linked to their deposits, framed under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952.
Employees Provident Funds Amendment Scheme, 2019: An amendment to the Employees Provident Funds Scheme, 1952.
Employees Pension Amendment Scheme, 2019: An amendment to the Employees Pension Scheme, 1995.
Employees Deposit Linked Insurance Amendment Scheme, 2019: An amendment to the Employees Deposit Linked Insurance Scheme, 1976.
Ministry of Labour and Employment: The Indian government ministry responsible for labour welfare, social security, and employment.
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EXTRAORDINARY
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PART II—Section 3—Sub-section (i)
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PUBLISHED BY AUTHORITY
la- 237] ubZ fnYyh] c`gLifrokj] vizSy 4] 2019@pS=k 14] 1941
No. 237] NEW DELHI, THURSDAY, APRIL 4, 2019/CHAITRA 14, 1941
(cid:1)(cid:1)(cid:1)(cid:1)मममम औऔऔऔरररर ररररोोोोजजजजगगगगाााारररर मममम(cid:11)(cid:11)ंं(cid:11)(cid:11)ंं ााााललललयययय
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6)ली, 4 अ(cid:10)लै , 2019
ससससाााा....ककककाााा....ििििनननन.... 222288884444((((अअअअ))))....—क(cid:13)(cid:14)ीय सरकार, कम(cid:20)चारी भिव(cid:25)य िनिध और (cid:10)क(cid:28)ण(cid:20) उपबंध अिधिनयम, 1952 (1952 का
19) क(cid:28) धारा 7 क(cid:28) उप-धारा (1) के साथ प)ठत धारा 5 -ारा (cid:10)द. शि0य1 का (cid:10)योग करते 4ए कम(cid:20)चारी भिव(cid:25)य िनिध
6क(cid:28)म, 1952 का और संशोधन करन ेके िलए िन7िलिखत 6क(cid:28)म बनाती ह,ै अथा(cid:20)त:्-
1. (1) इस 6क(cid:28)म का सिं => नाम कमच(cid:20) ारी भिव(cid:25)य िनिध (संशोधन) 6क(cid:28)म, 2019 ह ै।
(2) यह राजप@ म (cid:13)उनके (cid:10)काशन क(cid:28) तारीख को (cid:10)व.ृ होगी ।
2. कम(cid:20)चारी भिव(cid:25)य िनिध, 1952 म(cid:13) ---
(क) पैरा 55 के 6थान पर िन7िलिखत पैरा रखा जाएगा, अथा(cid:20)त ्:-
“55. लेखाD का (cid:10)Eप – कमच(cid:20) ारी भिव(cid:25)य िनिध के लेखा और कम(cid:20)चारी भिव(cid:25)य (cid:10)शासन लेखा
आयु0 -ारा ऐस े (cid:10)Eप और ऐसी रीित से जैसा क(cid:13)(cid:14)ीय सरकार के अनुमोदन स े क(cid:13)(cid:14)ीय बोड (cid:20) -ारा
िविनJदK(cid:20) (cid:4)कया जाए, बनाए रखा जाएगा ।”
(ख) (cid:10)Eप 10 और (cid:10)Eप 11 का लोप (cid:4)कया जाएगा ।
[फा. सं. एस-35012/7/2018 एसएस- ]
II
आर. के. गु>ा, संयु0 सिचव
2017 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(cid:14)(cid:14)(cid:14)(cid:14)टटटट(cid:16)(cid:16)(cid:16)(cid:16)पपपपणणणण :::: मूल 6क(cid:28)म भारत के राजप@, असाधारण, भाग II, खंड 3, उपखंड (i) म(cid:13) स.ं का.िन.आ. 1509, तारीख 2 िसतंबर,
1952 -ारा (cid:10)कािशत क(cid:28) गई थी और स.ं सा.का.िन. 1182(अ) तारीख 6 (cid:4)दसंबर, 2018 -ारा अिं तम सशं ोधन
(cid:4)कया गया था।
MINISTRY OF LABOUR AND EMPLOYMENT
NOTIFICATION
New Delhi, the 4th April, 2019
G.S.R. 284(E).— In exercise of the powers conferred by section 5 read with sub-section (1) of section 7 of the
Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952), the Central Government hereby
makes the following Scheme, further to amend the Employees’ Provident Funds Scheme, 1952, namely:-
1. (1) This Scheme may be called the Employees’ Provident Funds (Amendment) Scheme, 2019.
(2) It shall come into force on the date of its publication in the Official Gazette.
2. In the Employees’ Provident Funds Scheme, 1952,-
(a) for paragraph 55, the following paragraph shall be substituted, namely:-
“55 Form of accounts.- The accounts of the Employees’ Provident Funds and the Employees’
Provident Administration Account shall be maintained by the Commissioner in such form and in
such manner as may be specified by the Central Board with the approval of the Central
Government.”;
(b) Forms 10 and 11 shall be omitted.
[F. No. S-35012/7/2018-SS-II]
R. K. GUPTA, Jt. Secy.
Note: The principal scheme was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number S.R.O. 1509, dated the 2nd September, 1952 and was last amended vide number G.S.R. 1182(E),
dated the 6th December, 2018.
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6)ली, 4 अ(cid:10)लै , 2019
ससससाााा....ककककाााा....ििििनननन.... 222288885555((((अअअअ))))....—क(cid:13)(cid:14)ीय सरकार, कम(cid:20)चारी भिव(cid:25)य िनिध और (cid:10)क(cid:28)ण(cid:20) उपबंध अिधिनयम, 1952 (1952 का
19) क(cid:28) धारा 7 क(cid:28) उप-धारा (1) के साथ प)ठत धारा 6क -ारा (cid:10)द. शि0य1 का (cid:10)योग करत े 4ए कमच(cid:20) ारी प(cid:13)शन 6क(cid:28)म,
1995 का और संशोधन करने के िलए िन7िलिखत 6क(cid:28)म बनाती ह,ै अथा(cid:20)त:्-
1. (1) इस 6क(cid:28)म का सिं => नाम कम(cid:20)चारी प(cid:13)शन (सशं ोधन) 6क(cid:28)म, 2019 है ।
(2) यह राजप@ म(cid:13) उनके (cid:10)काशन क(cid:28) तारीख को (cid:10)वृ. होगी ।
2. कम(cid:20)चारी प(cid:13)शन 6क(cid:28)म, 1995 के परै ा 29 के 6थान पर िन7िलिखत परै ा रखा जाएगा, अथात(cid:20) ् :-
“29. लेखाD का Eपिवधान और रखरखाव क(cid:28) रीित -- क(cid:13)(cid:14)ीय बोड,(cid:20) क(cid:13)(cid:14)ीय सरकार -ारा अनमु ो(cid:4)दत वाQषक(cid:20) लेख1
के एक ही Eपिवधान म(cid:13) पश(cid:13) न 6क(cid:28)म के संबंध म (cid:13) समे(cid:4)कत तलु नप@ के साथ ही साथ सम(cid:4)े कत आय और Sय लखे ा
का रखरखाव करेगा।”
[फा. सं. एस - 35012/7/2018 एसएस- ]
II
आर. के. गु>ा, संयु0 सिचव¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
(cid:14)(cid:14)(cid:14)(cid:14)टटटट(cid:16)(cid:16)(cid:16)(cid:16)पपपपणणणण:::: मूल 6क(cid:28)म भारत के राजप@, असाधारण, भाग II, खंड 3, उपखंड (i) म(cid:13) स.ं सा.का.िन. 748(अ), तारीख 16 नवबं र,
1995 -ारा (cid:10)कािशत (cid:4)कया गया था और सं. सा.का.िन. 437(अ) तारीख 4 मई, 2017 -ारा अंितम संशोधन
(cid:4)कया गया था ।
NOTIFICATION
New Delhi, the 4th April, 2019
G.S.R. 285(E).— In exercise of powers conferred by section 6A read with sub-section (1) of section 7 of the
Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952), the Central Government hereby
makes the following Scheme, further to amend the Employees’ Pension Scheme, 1995, namely:-
1. (1) This Scheme may be called the Employees’ Pension (Amendment) Scheme, 2019.
(2) It shall come into force on the date of its publication in the Official Gazette.
2. In the Employees’ Pension Scheme, 1995, for paragraph 29, the following paragraph shall be
substituted, namely:-
“29. Format and manner of maintenance of accounts.- The Central Board shall maintain a consolidated
income and expenditure account as well as a consolidated balance sheet in respect of the Pension
Scheme, in the common format of annual accounts, approved by the Central Government.”.
[F. No. S-35012/7/2018-SS-II]
R. K. GUPTA, Jt. Secy.
Note: The principal Scheme was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 748(E), dated the 16th November, 1995 and was last amended vide number
G.S.R. 437(E)dated the 4th May, 2017.
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6)ली, 4 अ(cid:10)लै , 2019
ससससाााा....ककककाााा....ििििनननन.... 222288886666((((अअअअ))))....—क(cid:13)(cid:14)ीय सरकार, कम(cid:20)चारी भिव(cid:25)य िनिध और (cid:10)क(cid:28)ण(cid:20) उपबंध अिधिनयम, 1952 (1952 का
19) क(cid:28) धारा 7 क(cid:28) उप-धारा (1) के साथ प)ठत धारा 6ग -ारा (cid:10)द. शि0य1 का (cid:10)योग करते 4ए कम(cid:20)चारी िन=पे सहबV
बीमा 6क(cid:28)म, 1976 का और संशोधन करने के िलए िन7िलिखत 6क(cid:28)म बनाती ह,ै अथात(cid:20) ्:-
1. (1) इस 6क(cid:28)म का सिं => नाम कम(cid:20)चारी िन=ेप सहबV (संशोधन) 6क(cid:28)म, 2019 ह ै।
(2) यह राजप@ म(cid:13) उनके (cid:10)काशन क(cid:28) तारीख को (cid:10)वृ. होगी ।
2. कम(cid:20)चारी िन=ेप सहबV बीमा 6क(cid:28)म 1976 म (cid:13)---
(क) पैरा 19 के 6थान पर िन7िलिखत पैरा रखा जाएगा, अथा(cid:20)त ्:-
“19. लेखाD का (cid:10)Eप – कमच(cid:20) ारी िन=ेप सहबV बीमा िनिध के लेखाD और कम(cid:20)चारी िन=ेप सहबV
बीमा (cid:10)शासन लेखाD का भी क(cid:13)(cid:14)ीय सरकार के अनमु ोदन से ऐसे (cid:10)Eप म (cid:13) तथा ऐसी रीित म(cid:13) जसै ा (cid:4)क
क(cid:13)(cid:14)ीय बोड (cid:20)-ारा िविनJद(cid:20)K (cid:4)कया जाए, आयु0 -ारा रखरखाव (cid:4)कया जाएगा।”
(ख) (cid:10)Eप 1, (cid:10)Eप 2 और (cid:10)Eप 3 का लोप (cid:4)कया जाएगा ।
[फा. सं. एस-35012/7/2018 एसएस- ]
II
आर. के. गु>ा, संयु0 सिचव4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(cid:14)(cid:14)(cid:14)(cid:14)टटटट(cid:16)(cid:16)(cid:16)(cid:16)पपपपणणणण:::: मूल 6क(cid:28)म भारत के राजप@, असाधारण, भाग II, खंड 3, उपखंड (i) म(cid:13) स.ं सा.का.िन. 488(अ), तारीख 28 जुलाई,
1976 -ारा (cid:10)कािशत क(cid:28) गई थी और सं. सा.का.िन. 170(अ) तारीख 15 फरवरी, 2018 -ारा अिं तम सशं ोधन
(cid:4)कया गया था ।
NOTIFICATION
New Delhi, the 4th April, 2019
G.S.R. 286(E).—In exercise of the powers conferred by section 6C read with sub-section (1) of section 7 of the
Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952), the Central Government hereby
makes the following scheme, further to amend the Employees’ Deposit Linked Insurance Scheme, 1976, namely:-
1. (1) This Scheme may be called the Employees’ Deposit Linked Insurance (Amendment) Scheme, 2019.
(2) It shall come into force on the date of its publication in the Official Gazette.
2. In the Employees’ Deposit Linked Insurance Scheme, 1976,-
(a) for paragraph 19, the following paragraph shall be substituted, namely:-
“19. Form of accounts.- The accounts of the Employees’ Deposit Linked Insurance Fund and also
the Employees’ Deposit Linked Insurance Administration Accounts shall be maintained by the
Commissioner in such form and in such manner as may be specified by the Central Board with the
approval of Central Government.”;
(b) Forms 1, 2 and 3 shall be omitted.
[F. No. S-35012/7/2018-SS-II]
R.K. GUPTA, Jt. Secy.
Note: The principal Scheme was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 488(E), dated the 28th July, 1976 and was last amended vide number G.S.R. 170(E) dated
the 15th Feburary, 2018.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.