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Business Laws and Ethics · Employees Provident Fund and Miscellaneous Provisions Act, 1952

EPFO Central Board of Trustees and Executive Committee

Updated 10 October 2026 · Fact-checked

Under Section 4 of the Code on Social Security, 2020, the Central Government may notify a Central Board, called the Board of Trustees of the Employees' Provident Fund. It is a body corporate with perpetual succession and a common seal. It administers the funds vested in it, and may be assisted by an Executive Committee and other committees.

Understand Employees' Provident Fund Organisation and Boards

The Employees' Provident Fund is run by a statutory board. Chapter III of the Code on Social Security, 2020 deals with provident fund. Section 4 sets up the body that administers the funds under that Chapter. The Code calls it the Central Board, with the full name Board of Trustees of the Employees' Provident Fund.

The Central Government constitutes the Board by notification, from a date it specifies. The Board administers the funds vested in it in the manner the Central Government prescribes. Note that this is the Central Board's job for the purposes of Chapter III and the related provisions of the Code.

The Board is a body corporate. This means it is a legal person. It has perpetual succession (it continues despite changes in members), a common seal, and it can sue and be sued in its own name. Students often remember these three features as the standard marks of a corporate body.

The Board is tripartite in spirit: it has government members, employer representatives and employee representatives. The Central Provident Fund Commissioner sits on it ex officio. To work efficiently, the Board can be helped by an Executive Committee (constituted by the Central Government from among Board members) and by other committees (constituted by the Board itself). The Board may also delegate powers. The details of administration, tenure and extra functions are left to rules under Section 155.

Key rules to remember

Composition of the Central Board (Section 4(1))
Chairperson + Vice-Chairperson + ≤5 Central Govt officials + ≤15 State Govt representatives + 10 employer representatives + 10 employee representatives + Central Provident Fund Commissioner (ex officio)
Chairperson and Vice-Chairperson are appointed by the Central Government. Five and fifteen are maximum limits; ten and ten are fixed numbers.
Status of the Board (Section 4(2))
Body corporate + perpetual succession + common seal + can sue and be sued
Name: Board of Trustees of the Employees' Provident Fund.
Executive Committee (Section 4(3))
Constituted by the Central Government, by notification, from among members of the Central Board
Its role is to assist the Central Board in performing its functions, in the prescribed manner.
Other committees (Section 4(4))
Central Board may, by order, constitute one or more committees
Composition is as specified in the order. Constituting authority here is the Board, not the Government.
Delegation (Section 4(5))
Central Board → Chairperson / Executive Committee / any of its officers; State Board (constituted under section 12) → its Chairperson / any of its officers
Done by order, subject to conditions and limitations the delegator specifies, for efficient administration of the schemes under section 15(1).
Tenure proviso (Section 4(6))
A Board member continues in office after tenure expires until his successor is appointed
Terms and conditions, including tenure, are prescribed by the Central Government. The proviso applies to members of the Central Board.
Rule-making (Section 155(2)(d))
Rules may provide for manner of administration of funds, Executive Committee assistance, terms and tenure, and other functions under section 4
Rules are made by notification, subject to previous publication (Section 155(1)).

How to solve Employees' Provident Fund Organisation and Boards questions

Use this method for any question on the EPFO Central Board, whether it is a short note, a composition question or a case-based MCQ.

  1. 1Identify what is asked: constitution, status, committee, delegation or tenure. Each sits in a different sub-section of Section 4.
  2. 2Name the body correctly: Board of Trustees of the Employees' Provident Fund, called the Central Board, under the Code on Social Security, 2020.
  3. 3State who constitutes it: the Central Government, by notification, from a date it specifies.
  4. 4For composition, list all six categories (a) to (f) in order and give the limits: not more than five, not more than fifteen, ten and ten.
  5. 5Add the legal status: body corporate, perpetual succession, common seal, sue and be sued.
  6. 6Cover committees and delegation if relevant: Executive Committee by the Government from Board members; other committees by the Board; delegation by order with conditions.
  7. 7Close with the tenure proviso and the fact that details are prescribed by rules under Section 155.
  8. 8For case questions, apply the rule to the facts and give a one-line conclusion.

Quickest way: Memory chain for Section 4

When to use it: Use this for 2-mark MCQs and when time is short in a written answer.

  1. Remember the sub-section order: (1) constitution, (2) body corporate, (3) Executive Committee, (4) committees, (5) delegation, (6) tenure, (7) other functions.
  2. Remember the members as 'C-V-5-15-10-10-CPFC': Chairperson and Vice-Chairperson, five officials, fifteen State representatives, ten employers, ten employees, Commissioner ex officio.
  3. Ask 'who appoints?': the Central Government appoints members and constitutes the Executive Committee; the Board constitutes its own committees.
  4. Check the number words in the options: 'not more than' for five and fifteen, but exactly ten for each side.
  5. Any MCQ option that says the Board cannot sue, or lacks a common seal, is wrong.

Common mistakes in Employees' Provident Fund Organisation and Boards

  • Treating the numbers five and fifteen as fixed.

    Students memorise the digits and forget the words 'not more than'.

    Fix: Write 'up to 5' and 'up to 15', and 'exactly 10' for employers and for employees.

  • Saying the Central Board itself constitutes the Executive Committee.

    Students mix sub-section (3) with sub-section (4).

    Fix: The Central Government constitutes the Executive Committee by notification, from among Board members. The Board constitutes other committees by order.

  • Leaving out the Central Provident Fund Commissioner.

    The Commissioner appears last, in clause (f), and is easy to forget.

    Fix: Always end your list with the Commissioner as an ex officio member.

  • Forgetting the legal status of the Board.

    Students focus on composition and skip sub-section (2).

    Fix: Add one line: body corporate with perpetual succession and a common seal, which can sue and be sued.

  • Saying a member must leave office the day the tenure ends.

    Students ignore the proviso to sub-section (6).

    Fix: A Board member continues in office until his successor is appointed.

  • Quoting the old Employees' Provident Funds and Miscellaneous Provisions Act, 1952 section numbers.

    The chapter title still carries the old Act's name.

    Fix: Use Section 4 of the Code on Social Security, 2020 for the Central Board, and Section 155 for rule-making.

Worked examples

Example 1

Explain the constitution and legal status of the Central Board of Trustees of the Employees' Provident Fund under the Code on Social Security, 2020. (7 marks)

Show the solution
  1. Authority: under Section 4(1), the Central Government may, by notification, constitute the Central Board from a date it specifies, for the purposes of Chapter III.
  2. Name and status: it is called the Board of Trustees of the Employees' Provident Fund. Section 4(2) makes it a body corporate with perpetual succession and a common seal, which can sue and be sued by that name.
  3. Members: a Chairperson and a Vice-Chairperson appointed by the Central Government; not more than five Central Government officials; not more than fifteen persons representing State Governments specified by the Central Government.
  4. Representatives: ten persons representing employers and ten representing employees, each appointed by the Central Government after consultation with recognised organisations.
  5. Ex officio: the Central Provident Fund Commissioner.
  6. Tenure: terms are prescribed by the Central Government, but a member continues in office until his successor is appointed.

Answer: The Central Board is constituted by the Central Government by notification under Section 4(1). It is a body corporate with perpetual succession and a common seal. Its members are the Chairperson, Vice-Chairperson, up to five Central officials, up to fifteen State representatives, ten employer and ten employee representatives, and the Central Provident Fund Commissioner ex officio.

Example 2

Choose the correct statement under Section 4 of the Code on Social Security, 2020: (A) The Executive Committee is constituted by the Central Board by order. (B) The Central Board may delegate its powers to its Chairperson, Executive Committee or officers by order. (C) The Central Board has exactly fifteen employer representatives. (D) A Board member must vacate office immediately when his tenure expires.

Show the solution
  1. Option A: under Section 4(3) the Central Government constitutes the Executive Committee by notification. A is wrong.
  2. Option B: Section 4(5) allows the Central Board, by order, to delegate powers and functions to its Chairperson, Executive Committee or any of its officers, subject to conditions it specifies. B is correct.
  3. Option C: employer representatives are ten, not fifteen. Fifteen is the maximum for State Government representatives. C is wrong.
  4. Option D: the proviso to Section 4(6) lets a member continue until his successor is appointed. D is wrong.

Answer: Option B

Exam tips

  • Learn Section 4 sub-section by sub-section. Examiners set MCQs on numbers, who appoints, and who constitutes which committee.
  • In a written answer, begin with the Government's power to constitute by notification, then composition, then status. This order earns clear step marks.
  • Write the Act as the Code on Social Security, 2020. Do not use old Act section numbers.
  • Mention that details such as administration, tenure and other functions are prescribed by rules under Section 155(2)(d).
  • In case-based questions, check who is acting: Government, Board or State Board, since each has different powers.

Practice questions from Employees Provident Fund and Miscellaneous Provisions Act, 1952

Employees' Provident Fund Organisation and Boards in other exams

The same ground in other exams, if you are preparing for more than one or want another angle on it.

Employees' Provident Fund Organisation and Boards: frequently asked questions

What is the Central Board of Trustees of EPFO under the Code on Social Security, 2020?

It is the Board of Trustees of the Employees' Provident Fund, constituted by the Central Government under Section 4(1). It administers the funds vested in it for the purposes of Chapter III. It is a body corporate with perpetual succession and a common seal.

Who are the members of the Central Board?

The Chairperson and Vice-Chairperson, up to five Central Government officials, up to fifteen State Government representatives, ten employer representatives and ten employee representatives. The Central Provident Fund Commissioner is a member ex officio. The Central Government makes the appointments.

What is the difference between the Executive Committee and other committees of the Board?

The Central Government constitutes the Executive Committee by notification, from among Board members, to assist the Board. Other committees are constituted by the Central Board itself by order, with the composition specified in that order.

Can the Central Board delegate its powers?

Yes. Under Section 4(5), the Board may by order delegate powers and functions to its Chairperson, Executive Committee or any of its officers. This is subject to conditions and limitations it specifies, and is for efficient administration of the schemes under Section 15(1).