Contributory Provident Fund obligation: multi state cooperative societies must establish and govern employee and employer contributions under statutory ceilings.

Contributory Provident Fund obligations require multi state cooperative societies meeting the prescribed staff threshold to establish a fund and provide in their bye laws for fund administration, employee contribution deductions, nomination on death, rules for advances and repayments, refund of contributions, and maintenance of accounts; employee deductions must meet statutory minimum ceilings and employer contributions may be made annually subject to board approval and statutory maximum ceilings.

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