• Definition: EPFO is a statutory body.
  • Established under the Employees’ Provident Fund and Miscellaneous Provisions Act, 1952.
  • Under administrative control of Ministry of Labour and Employment.
  • Key Functions:
    • Provides Employee Provident Fund (EPF) scheme.
    • Provides Employee Pension Scheme (EPS).
    • Manages provident fund and pension for organized sector workers.
    • Ensures social security for workers.
    • Determines EPF interest rate in consultation with Finance Ministry.