Provident Fund & Related Issues Applicability of the Provident Fund Act Can two units be clubbed together under section 2A so as to make the Provident Fund Act applicable? For calculating date of superannuation of employee for payment of PF dues, should the date of birth recorded in their service records by the Company be considered or those entered in the records of PF Commissioner? Whether Provident Fund Act is applicable to educational institutions Pigmy Deposit Collector, Small Deposit Collectors held to be Workmen entitled to Provident Fund benefits The various types of withdrawals permissible to an employee from Provident Fund and the conditions thereto? Can the member of an Employee’s Provident Fund Scheme be considered a ‘Consumer’ and the duties performed by the Provident Fund Commissioner, a ‘Service’ under the Consumer Protection Act, 1986? Delay in commencing proceedings under Section 14B of the Provident Fund Act – does it waive the responsibility of a Company from making contributions? Components that form part of Wages when deciding contribution under Provident Fund Act Can a Company be compelled to pay PF contribution in excess of its statutory liability at all times? Can the assets of an establishment, already pledged to a bank against loans, be sold to clear Provident Fund dues? Note of The New Circular by Provident Fund Department Dated 30th November, 2012 Whether subsistence allowance payable during suspension attracts contribution under Provident Fund Act Whether depositing amount of Provident Fund contribution with Regional Provident Fund Commissioner, after a few years of Court’s direction to do so, makes a Company liable under Section 14B of the Provident Fund Act What is the nature of powers given to The Provident Fund Commissioner under Section 7-A of the Act? Prosecution of entire Board for non payment of Provident Fund contribution by the Company Can Directors of a Company claim relief from liability under Section 633 of the Companies Act for default in payment of Provident Fund dues? Whether prosecutions under Provident Fund Act and Section 406 of the IPC can be simultaneously launched Whether lesser punishment can be considered by Court w.r.t. contravention under Provident Fund Act Whether prosecution launched under Provident Fund Act can be withdrawn Whether offences under Provident Fund Act are continuing offences & whether period of limitation in Section 468, Cr PC will be applicable Whether Criminal prosecution for non payment of Provident Fund contribution be stopped if rehabilitation scheme under Sick Industrial Companies Act 1985 is pending OR Whether a Company or its officers, declared as a Relief Undertaking under Bombay Relief Undertakings Act 1958, be prosecuted Can proceedings for recovery of damages be initiated as per Section 14-B of the PF Act against a Company exempted under Section 17(1-A) (a) of the PF Act? Whether it is mandatory to cover Apprentices under Provident Fund Act Whether workers working from home are entitled to the benefits under the Provident Fund Act Whether Provident Fund Act & ESI Act continue to be applicable if number of employees falls below requisite number required for applicability Whether contribution under Provident Fund Act has to be paid on arrears of wages as per settlement or award Who is responsible for making contribution under Provident Fund Act during acquisition of Company by Purchase of Shares? Whether employee whose salary exceeds Rs 6500/- p.m. be exempted from contribution under Provident Fund Act? Can an establishment have two sets of employees, one drawing Rs. 6500 or more and covered under Provident Fund Act and another, drawing Rs. 6500/-or more and not covered under Provident Fund Act? Components forming part of Wages for deciding contribution under Provident Fund Act, effect of splitting salary into components/allowances and its effect on Contribution under Provident Fund Act Which are the different categories of employees covered under Provident Fund Act, 1952? Whether Contribution under Provident Fund Act is payable on Leave Encashment What are the various statutory compliances under Provident Fund Act?