Returns · Social Security Code
Provident fund for workers through a contractor
- Every month, within 20 days after it ends
- Principal employer
- Set by a Scheme made under the Code; the Central Rules add nothing on this
What to do
Declare all contractors on the portal in Form X, and send the Commissioner a monthly abstract in Form XII of the recoveries from contractual employees’ wages and the employer’s contributions G.S.R. 525(E), paragraph 27.
Who it applies to
A principal employer whose establishment is covered: every establishment in which twenty or more employees are employed First Schedule.
In the checklist: Employees’ Provident Fund.
When
Within twenty days of the close of the month G.S.R. 525(E), paragraph 27.
How
The contractor gives you the name, Universal Account Number, wages and contributions of each contractual employee in Form XI, within ten days of the close of each month G.S.R. 525(E), paragraph 27.
The contractor is responsible with you, jointly and severally, for the contributions and charges G.S.R. 525(E), paragraph 27.
If this information is available through a portal the provident fund organisation provides, you are treated as having complied G.S.R. 525(E), paragraph 27.