Section 36 in The Employees' Provident Funds Scheme, 1952
36. Duties of employers.
(1)Every employer shall send to the Commissioner, within fifteen days of the commencement of this Scheme, a consolidated return in such form as the Commissioner may specify, [* * *] [Certain words omitted by G.S.R. 1809, dated 28.9.1968.] of the employees required or entitled to become members of the Fund showing the [basic wage, retaining allowance (if any) and dearness allowance including the cash value of any food concession] [Substituted by G.S.R. 201, dated 8.2.1961 (w.r.e.f. 31.12.1960).] paid to each of such employees:[Provided that if there is no employee who is required or entitled to become a member of the Fund, the employer shall send a "NIL" return.] [Added by G.S.R. 413, dated 11.3.1966.](2)Every employer shall send to the Commissioner within fifteen days of the close of each month a return-(a)[* * *] [Certain words omitted by G.S.R. 1809, dated 28.9.1968.] in Form 5, of the employees qualifying to become members of the Fund for the first time during the preceding month together with the declarations in Form 2 furnished by such qualifying employees [* * *] [Certain words omitted by G.S.R. 1300, dated 19.9.1962.], and(b)[* * *] [Certain words omitted by G.S.R. 1809, dated 28.9.1968.] [in such form as the Commissioner may specify] [Substituted by G.S.R. 25, dated 31.12.1996 (w.e.f. 11.1.1997). Earlier these words were substituted by G.S.R. 294, dated 24,4, 1994 (w.e.f. 1.4.1994).], of the employees leaving service of the employer during the preceding month:[Provided that if there is no employee qualifying to become a member of the Fund for the first time or there is no employee leaving service of the employer during the preceding month, the employer shall send a "NIL" return.] [Added by G.S.R. 413, dated 11.3.1966.](c)[ Provided further that a copy of the forms as mentioned in clauses (a) and (b) above shall be provided by the employer to concerned employees immediately after joining the service or at the time of leaving the service, as the case may be.][* * *] [Sub-paragraph (3) omitted by G.S.R. 1300, dated 19.9.1962.](4)[ Every employer shall maintain an inspection note book in such form as the Commissioner may specify, for an Inspector to record his observations on his visit to the establishment.] [Inserted by G.S.R. 1176, dated 17.8.1964.](5)[] [Sub-paragraph (4) and (5) renumbered as sub-paragraphs (5) and (6) by G.S.R. 1176, dated 17.8.1964.] Every employer shall maintain such accounts in relation to the amounts contributed to the Fund by him and by his employees as the Central Board may, from time to time, direct, and it shall be the duty of every employer to assist the Central Board in making such payments from the Fund to his employees as are sanctioned by or under the authority of the Central Board.(6)[] [Sub-paragraph (4) and (5) renumbered as sub-paragraphs (5) and (6) by G.S.R. 1176, dated 17.8.1964.] Notwithstanding anything hereinbefore contained in this paragraph, the Central Board may issue such directions to employers generally as it may consider necessary or proper for the purpose of implementing the Scheme, and it shall be the duty of every employer to carry out such directions.(7)[ Every employer shall send to the Commissioner such returns in electronic format also, in such form and manner as may be specified by the Commissioner.] [Inserted by Notification No. G.S.R. 336 (E) dated 4.5.2012 (w.e.f. 2.9.1952)][36A. Employer to furnish particulars of ownership. [Added by G.S.R. 1457, dated 21.2.1961.]- Every employer in relation to a factory or other establishment to which the Act applies on the date of coming into force of the Employees' Provident Funds (Tenth Amendment) Scheme, 1961, or is applied after that date shall furnish [in duplicate][to the Regional Commissioner in Form No. 5-A annexed hereto [particulars of all the branches and departments, owners] [Added by G.S.R. 1457, dated 21.2.1961.][, occupiers, directors, partners, manager or any other person or persons who have the ultimate control over the affairs of such factory or establishment and also send intimation of any change in such particulars, within fifteen days of such change, to the Regional Commissioner by registered post and in such other manner as may be specified by the Regional Commissioner] [Added by G.S.R. 1457, dated 21.2.1961.]:[Provided that in the case of any employer of a factory or other establishment to which the Act and the Employees' Family Pension Scheme, 1971, shall apply the aforesaid Form may be deemed to satisfy the requirements of the Employees' Family Pension Scheme, 1971, for the purpose specified above.] [Inserted by G.S.R. 320, dated 16.2.1972.][Provided further that above mentioned details shall by furnished by the employer in the electronic format also, in such form and manner as may be specified by the Commissioner.] [Inserted by Notification No. G.S.R. 336 (E) dated 4.5.2012 (w.e.f. 2.9.1952)][36B. Duties of contractors. [Added by G.S.R. 1845, dated 28.11.1963 (w.e.f. 30.11.1963).]- Every contractor shall, within seven days of the close of every month, submit to the principal employer a statement showing the recoveries of contributions in respect of employees employed by or through him and shall also furnish to him such information as the principal employer is required to furnish under the provisions of the Scheme to the Commissioner.]
