Employees Provident Fund Act 1991 · Updated to 1 Oct 2025 · Part VIII · Power to Make Regulations and Rules
72. Powers of Minister to require other person to contribute and declare any payment or remuneration as wages
Feedback & supportNotwithstanding anything in this Act or any other written law, the
Minister may by notification in the Gazette—
Minister
“Minister” means the Minister charged with responsibility for matters relating to the Employees Provident Fund Board;
require any person who derives income from any trade, business or profession, or from any other source as he may prescribe, to contribute to the Fund;
person
“person” includes any agent, company, association or body of persons corporate or unincorporate;
declare any type of payment or remuneration paid or payable by any employer to his employee under a contract of service or apprenticeship, as wages, if 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;
Minister is satisfied that, having regard to the nature or purpose of such payment or remuneration or any other relevant fact, it ought in the circumstances to be treated as wages for the purposes of this Act; or
wages
“wages” means all remuneration in money, due to an employee under his contract of service or apprenticeship whether agreed to be paid monthly, weekly, daily or otherwise and includes any bonus, commission or allowance payable by the employer to the employee whether such bonus, commission or allowance is payable under his contract of service, apprenticeship or otherwise, but does not include— (a) service charge; (b) overtime payment; (c) gratuity; (d) retirement benefit; (e) retrenchment, lay-off or termination benefits; (f) any travelling allowance or the value of any travelling concession; or Employees Provident Fund 17 (g) any other remuneration or payment as may be exempted by the Minister.
declare any person or class of persons employed, engaged or contracted with to carry out work in any occupation in any agricultural or industrial undertaking, constructional work, trade, business or place of work as an employee or employees and the person who employs, involves or contracts with each of the person or class of persons above-mentioned, shall be deemed to be an employer and such employer and employee shall be deemed to have made a contract of service with each other and 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;
Minister may determine any payment received by the person above-mentioned to be wages for the purpose of this Act, and thereafter this Act shall apply to such person, employer or employee, as the case may be, subject to any modification as the
Minister may prescribe.
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