Central Provident Fund (Contributions to Community Fund — SINDA) Rules 1992

Every employer must, on or after 1 April 1992, deduct from the monthly wages of each employee who desires to contribute to the Fund contributions at the appropriate rate set out in the Schedule.

Subject to paragraph (3), all contributions deducted by an employer must be paid into the Fund within 14 days after the end of each month.

SINDA may, on the application of any employer or class of employers, extend the time specified in paragraph (2) by not more than 7 days.

Where SINDA is satisfied that any amount has been paid in error to the Fund by any person, SINDA may, subject to paragraphs (2) and (3), refund the amount so paid in error to the person.

Where the refund of any amount paid in error is not claimed by any person within one year of the date on which the amount was paid by him or her, the amount paid in error is not to be refunded but is deemed to have been properly paid under these Rules by the person.

A refund must not be made under this rule except with the consent of SINDA which may require any person who claims to have paid any amount to the Fund in error to make a written application for refund and to furnish such information as SINDA may require to determine the amount so paid.

Every employer must prepare and keep a register showing the name, address, rate of pay and allowances of each employee, the amount earned by each employee, the amount deducted from the earnings of each employee as contributions to the Fund and such other particulars as may be prescribed from time to time.

SINDA may, by written notice to any employer, require the employer to furnish to SINDA, within the time specified in the notice, any information concerning the total number of employees belonging to the Indian community and the amount deducted from the earnings of each employee as contributions to the Fund.

An employee who desires to contribute in excess of the appropriate rate set out in the Schedule may give to his or her employer written notice to that effect, and thereafter, so long as he or she is employed by that employer, the employer must make the deductions from his or her wages for each month until such time, not being less than 6 months from the giving of the previous notice, the employee gives further written notice to his or her employer of the employee’s desire to cease to have the monthly contributions deducted from his or her wages.

An employee who is unable to contribute to the Fund at the appropriate rate set out in the Schedule must notify his or her employer by completing the form provided by SINDA of his or her intention to contribute a lesser amount to the Fund and thereafter the employer must deduct for each month the lesser amount from the wages of the employee and pay the amount to the Fund.