Being a beneficial legislation, the Employees’ Provident Fund & Miscellaneous Provisions Act, 1952 is applicable to an establishment which has 20 or more employees. The present salary ceiling limit has been restricted to Rs.15,000/- per month for the purpose of coverage under the EPF & MP Act. The earlier salary ceiling limit was Rs.6,500/- per month which was increased to the current limit of Rs.15,000/- per month vide notification dated 29.08.2014 issued by the EPF organization.
An Indian worker, who is generally covered under the Employees’ Provident Fund Organization in India, while working in a foreign country with which India has a social security agreement, is eligible to enjoy the benefit of social security provided by that particular country.
On the other hand, a foreign worker i.e. a non-Indian working in India will be eligible to enjoy the benefits provided by the EPFO if the organization under which he is working is covered under the provisions of the Employees’ Provident Fund & Miscellaneous Provisions Act, 1952.
However, a foreign national worker who is employed in India but is contributing to the social security program in his country, when India has social security agreement with such country, is considered as an “excluded employee” under the provisions of Employees’ Provident Fund & Miscellaneous Provisions Act, 1952 for the purpose of applicability of this Act.