Provident fund definitions clarify employee exclusions, international worker status, principal employer responsibility, and permanent account identification requirements.

Definitions under the Employees' Provident Funds Scheme, 2026 govern provident fund administration under the Code on Social Security, 2020. The Scheme defines authorised signatory, board of trustees, Fund, exempted establishment, principal employer, International Worker, excluded employee and Universal Account Number. Exclusion applies to employees exceeding the prescribed wage ceiling and to specified International Workers covered by reciprocal social security arrangements or qualifying bilateral agreements. A principal employer is identified for contract labour engagements, and undefined expressions carry the meanings assigned under the Code and its rules.

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