Employees Provident Fund Act 1991 · Updated to 1 Jul 2022 · Part V · Contributions to the Employees Provident Fund
44. Remittance of funds in connection with retirement
Feedback & supportIn addition to section 43, an employer or any other person may at any time, with the consent of the employee, remit to the
employer
“employer” means the person with whom an employee has entered into a contract of service or apprenticeship and includes— (a) a manager, agent or person responsible for the payment of salary or wages to an “employee”; (b) any body of persons whether or not statutory or incorporated; and (c) any Government, department of Government, statutory bodies, local authorities or other bodies specified in the Second Schedule and, where an employee is employed with any such Government, department, authority or body or with any officer on behalf of any such Government, department, authority or body, the officer under whom such employee is working shall be deemed to be an employer: Provided that no such officer shall be personally liable under this Act for anything done or omitted to be done in good faith by him as an officer of such employer;
Board—
Board
“Board” means the Employees Provident Fund Board established under section 3;
any funds being retirement benefits of the employee; or
any funds from any other retirement scheme or plan relating to the employee, in any manner as may be prescribed by the Board.
An employee or any other person may at any time remit to the
employee
“employee” means any person, not being a person of the descriptions specified in the First Schedule, who is employed under a contract of service or apprenticeship, whether written or oral and whether expressed or implied, to work for an employer;
Board any funds from any retirement scheme or plan relating to the employee or person in any manner as may be prescribed by the Board.
person
“person” includes any agent, company, association or body of persons corporate or unincorporate;
Upon the Board receiving the funds as remitted under subsection (1) or (2), the Board shall cause the funds to be paid into the Fund in accordance with section 50.
Employees Provident Fund 53