Section 38 in The Employees' Provident Funds Scheme, 1952
38. Mode of payment of contributions.
(1)The employer shall, before paying the member his wages in respect of any period or part of period for which contributions are payable, deduct the employee's contribution from his wages which together with his own contribution as well as an administrative charge of such percentage [of the pay (basic wages, dearness allowance, retaining allowance, if any, and cash value of food concessions admissible thereon) for the time being payable to the employees other than an excluded employee, and in respect of which provident fund contributions are payable, as the Central Government may fix. He shall within fifteen days of the close of every month pay the same to the Fund [electronic through internet banking of the State Bank of India or any other Nationalised Bank [or through PayGov platform] [Substituted by G.S.R. 1399, dated 18.9.1964.] [or through scheduled banks in India including private sector banks] [Substituted 'or through PayGov platform' by Notification No. G.S.R. 6(E), dated 4.1.2017 (w.e.f. 2.9.1952).] authorised for collection] [Inserted by Notification No. G.S.R. 336 (E) dated 4.5.2012 (w.e.f. 2.9.1952)] on account of contributions and administrative charge] [Inserted by G.S.R. 521, dated 16.8.1991 (w.e.f. 1.9.1991).]:[Provided that the Central Provident Fund Commissioner may for reasons to be recorded in writing, allow any employer or class of employer to deposit the contributions by any other mode other than internet banking.] [Substituted by Notification No. G.S.R. 360(E), dated 5.5.2015 (w.e.f. 2.9.1952)](2)[ The employer shall forward to the Commissioner, within twenty-five days of close of the month, a monthly abstract in such form as the Commissioner may specify showing the aggregate amount of recoveries made from the wages of all the members and the aggregate amount contributed by the employer in respect of all such members for the month:Provided that an employer shall send a Nil return, if no such recoveries have been made from the employees:Provided further that in the case of any such employee who has become a member of the Pension Fund under the Employees' Pension Scheme, 1995, the aforesaid Form shall also contain such particulars as are necessary to comply with the requirements of that Scheme.] [Substituted by G.S.R. 25, dated 31.12.1996 (w.e.f. 11.1.1997). Earlier sub-Section (2) was substituted by G.S.R. 294, dated 24.5.1994 (w.e.f. 1.3.1994).](3)[ The employer shall send to the Commissioner within one month of the close of the period of currency, a consolidated Annual Contribution Statement in Form 6-A, showing the total amount of recoveries made during the period of currency from the wages of each member and the total amount contributed by the employer in respect of each such member for the said period. The employer shall maintain on his record duplicate copies of the aforesaid monthly abstract and consolidated annual contribution statement for production at the time of inspection by the Inspector.] [Substituted by G.S.R. 25, dated 31.12.1996 (w.e.f. 11.1.1997). Earlier sub-Section (3) was substituted by G.S.R. 1809, dated 28.9.1968.][Provided that the employer shall send to the Commissioner returns or details as required under sub-paragraph (2) and (3) above, 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)]
