Section 2(k) in Kerala Labour Welfare Fund Act, 1975
(k)"unpaid accumulation" means all payments other than gratuity due to an employee but not paid to him within a period of three years from the date on which the payments became due, whether before or after the commencement of this Act, and the gratuity accrued to an employee after the commencement of this Act but not paid within the period of three years from the date of such accrual, but does not include the amount of contribution, if any, paid by an employer to a provident fund established under the employees Provident Funds Act, 1952 (Central Act 19 of 1952) or any other provident fund established by the Government ;
