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ARTICLE · 16 DECEMBER 2019

Employees' Provident Funds & Miscellaneous Provisions (Amendment) Bill, 2019

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The Ministry of Labour and Employment, Government of India has circulated a draft Bill via letter dated August 23, 2019, proposing certain amendments to the Employees' Provident Funds and...

IndiaEmployment and HR
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The Ministry of Labour and Employment, Government of India has circulated a draft Bill via letter dated August 23, 2019, proposing certain amendments to the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 ('EPF Act'). The draft Bill has been issued as part of the Government's pre-legislative consultation process, inviting comments and inputs from stakeholders and other members of the public. The highlights of the draft Bill are as follows:

i. New definition of wages: The draft Bill proposes to replace the highly-debated definition of 'basic wages' under the EPF Act with a new definition of 'wages' which is aligned with the definition prescribed under the Code of Wages, 2019. This appears to be an attempt to put an end to the ambiguities concerning the inclusion of allowances and certain other wage components for computation of provident fund contributions. The definition specifies that if certain payments made by the employer exceed 50% (or such

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