Employers may be authorised to maintain provident fund accounts with majority employee consent, subject to scheme conditions. Section 21 empowers the Central Government to authorise employers of establishments with 100 or more persons to maintain a provident fund account on application by the employer and the majority of employees, subject to the Provident Fund Scheme's manner, terms and conditions and a proviso barring authorisation where the employer defaulted on contributions or committed an offence in the preceding three years.