​MCQs on Employees Provident Fund & Miscellaneous Provisions Act 1952

1. Which of the following statements about The Employees’ Provident Funds and (Miscellaneous Provisions) Act are true?

a. The Act is not applicable to cooperative societies employing less than 50 persons working with the aid of power.

b. It makes provision for pension scheme, including family pension.

c. There is no wage limit to be covered under the Act.

d. The Act has a provision relating to Employees’ Deposit-linked Insurance Scheme.

(a) a, b & d

(b) a & c

(c) b, c & d

(d) a, c & d

2. What is the present wage limit to be eligible to be covered under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952?

(A) Rs. 6,000

(B) Rs. 6,500

(C) Rs. 15,000

(D) Rs. 12,500

3. The Act is applicable to every establishment which is a factory engaged in any industry specified in Schedule I and in which ——– twenty persons are employed

(a) 20

(b) 10 or more

(c) 20 or more

(d) 15 or more

4. What are the emoluments earned by the employees which are not not come under the definition of ‘Basic Wages’ in Employees’ Provident Funds and Miscellaneous Provisions Act, 1952,

(i) All emoluments which are earned by an employee  while on duty or on leave or on holidays with wages in either case in accordance with the terms of the contract of employment and which are paid or payable in cash to him

(ii)The cash value of any food concession

(iii) Any dearness allowance, house-rent allowance, overtime allowance, bonus, commission or other similar allowance payable to the employee in respect of his employment or of work done in such employment;

(iv) Any presents made by the employer;

(a) i & iii

(b) ii & iv

(c) i, ii & iii

(d) ii, iii & iv

5. The chairman and members of Central Board constituted under Employees Provident Fund are appointed by

(a) Central Government

(b) State Government

(c) Supreme Court

(d) None of the above

6. Under this act, how many members are appointed by the Central Government in Central Board representing employees in the establishments to which the Scheme applies

(a) 15

(b) 10

(c) 12

(d) 20

7.  The accounts of the Central Board is audited annually by

(a) Central Provident Fund Commissioner

(b) Any auditor appointed by Central Government

(c) Comptroller and Auditor-General of India

(d) Any auditor appointed by the Chairman of Central Board

8. The contribution which shall be paid by the employer to the Fund shall be

(a) 5%

(b) 7%

(c) 12%

(d) 10 %

9. An employer who contravenes or makes default in complying with the provisions of section 6 of this act, shall be punishable with imprisonment for a term which may extend to —– years

(a) 3

(b) 2

(c) 1

(d) 5

10. This Act shall not apply to any establishment registered under the Co-operative Societies Act, 1912 (2 of 1912), employing less than ——- persons and working without the aid of power

(a) 20

(b) 50

(c) 100

(d) 70

11.  No court inferior to that of a Presidency Magistrate or a Magistrate of the first class shall try any offence under this Act

(a) High Court

(b) Musiff Court

(c) Presidency Magistrate or a Magistrate of the first class

(d) Sureme Court

12. Which of the following statements about Central Board are true?

(i) The Central Provident Fund Commissioner is the Ex officio member of the Central Board

(ii) The Central Board shall maintain proper accounts of its income and expenditure in such form and in such manner as the Central Government may, after consultation with the Comptroller and Auditor-General of India, specify in the Scheme

(iii) Central Board shall submit annual report of its work and activities to the Central Government

(a) i & ii

(b) ii & iii

(c) i 7& ii

(d) i , ii & iii

13.  Employees’ Provident Funds Appellate Tribunal was constituted under Section ……. the this act

(a) 7D

(b) 6A

(c) 7C

(d) 6D

14. Under this act, “Insurance Fund” means ……………

(a) Medical Insurance Fund

(b) Deposit Linked Insurance Scheme

(c) Unit Linked Insurance Plan

(d) Employees’ Group Accident Insurance

15. The Central Government has amended the ceiling for contributions under the Employees’ Provident Fund and Miscellaneous Provisions Act, 1952 (EPF Act ) and the Employees’ Provident Fund and Miscellaneous Provisions Scheme, 1952 (EPF Scheme) from ———– to ———–, with effect from 1 September 2014.

(a) Rs. 7500/- to Rs. 15000/-

(b) Rs. 6500/- to Rs.13000/-

(c) Rs. 6500/- to Rs.15000/-

(d) Rs. 5000/- to Rs.12000/-

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