Employer Details

“Employer” means any person who employs or on whose behalf any other person employs any workman and includes a body of employers (whether such body is a firm, company, corporation, local authority or trade union), and any person who on behalf of any other person employs any workman, and includes a competent authority of a business undertaking vested in the Government under any written law, the legal heir, successor in law, executor or administrator and liquidator of a company; and in the case of an unincorporated body, the president or the secretary of such body, and in the case of a partnership, the managing partner or manager.

“Employee” means any person who has entered into or works under a contract with an employer in any capacity, whether the contract is expressed or implied, or oral or in writing, and whether it is contract or service or of apprenticeship or a contract personally to execute any work of labour, and includes any person ordinarily employed under any such contract, whether such person is, or is not in employment at any particular time; employed under any such contract, whether such person is, or is not in employment at any particular time.

Eligibility & Payment of Contribution

Irrespective of the nature and the category of your business, an employer of even one employee legally bound to pay contributions to the Fund except the Govt. Dept. who has pensionable employees, Public Corporations, Authorities, Boards, Local Authorities etc. and the private sector organizations, Institutions are liable to pay contributions to the Fund.

Organizations, Institutions & persons except from the payment of contributions

Employers Covered by the ETF Act

Exceptions

Calculation of the Contributions

Every employer has the responsibility of paying the contribution for each & every employee. No employee can deduct the contribution from the employees earnings/salary.

Total Earnings per Employee

The Total earnings should include the following

Employer's Contribution

3% of the total monthly earnings (not to be deducted from the employee’s monthly salary / wages)