Malaysia legislation

Section 21

of EMPLOYEES PROVIDENT FUND ACT 1951

Section 21

The Board may, in addition to the other duties imposed and powers conferred upon it under this Ordinance, make rules:

(a)

to provide for—

(i)

the return of contributions under this Ordinance, or any part of such contributions, paid in error;

(ii)

the payment of contributions under this Ordinance, or of any part of such contributions, omitted to be paid in error;

(b)

to provide for the keeping of books, accounts or records by employers;

(c)

to provide for the disposal of amounts which are unclaimed, unpaid or otherwise remain in the Fund;

(d)

to provide for the appointment of medical boards for the purpose of paragraph (c) of sub-section (1) of section 13 of this Ordinance and for such other purposes as may be prescribed;

(e)

to prescribe the procedure for the withdrawal of amounts from the Fund;

(f)

to prescribe the evidence to be produced and the person, officer or authority to whom such evidence is to be produced for the purposes of section 13 of this Ordinance;

(g)

to prescribe the procedure to be followed when contributions are deposited by the employer in the Fund;

(h)

to provide, in cases where an employee is employed concurrently by two or more employers, the extent of the obligation of such employers as to payment of contributions under this Ordinance;

(i)

to prescribe the returns to be made by employers, and the forms and registers to be used, in the carrying out of the provisions of this Ordinance; and

(j)

to prescribe anything which under this Ordinance may be prescribed by the Board.