Applicability of Provident Fund to contract employees

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

15 February 2010 Hi, I am doing audit of one Trust employing more than 100 employees. The said trust is also employing on contract basis who include retired Govt. Employees etc. whether, Provident Fund Act is applicable to contract employees or not & if possible kindly quote the reference section of the respective act. The said client trust is deducting PF of its regular employees but not of employees on contractual basis.

CA. Lahoti, Pune

Querist : Anonymous

Querist : Anonymous (Querist)

18 February 2010 I think PF is mandatoary for all classess of employees either Permanent or on contract basis, the relationship should be of employer and employee is the deciding criteria for the purpose of PF