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INTERNATIONAL WORKERS (IWs) UNDER THE EMPLOYEES’ PROVIDENT FUND SCHEME, 1952 AND THEIR COMPLIANCE-Interesting read

INTERNATIONAL WORKERS (IWs) UNDER THE EMPLOYEES’ PROVIDENT FUND SCHEME, 1952 AND THEIR COMPLIANCE. By: S K Gupta, Advocate, Supreme Court of India,                         The special provision i.e. paragraph 83 of the Employees’ Provident Fund Scheme,1952 ( in short the ‘Scheme,1952’) as well as paragraph 43A of the Employees’ Pension Scheme,1995 ( in short the ‘Pension Scheme,1995’) have been given effect from 1 st October’2008 for compliance of IWs. Subsequently, certain amendments have been carried out vide notification dated 3 rd September’2010.  As many as five years have been lapsed to the insertion of the riders in respect of IWs in the Scheme, 1952 and the Pension Scheme, 1995 thereof, still many questions, queries and legal opinions are being hunted by the establishments, particularly IT sectors, multinational companies, Air-lines, International Sport Company and Hotel...