Section 4: Constitution of Board of Trustees of Employees’ Provident Fund
Reviewed by Finin2min Editorial Desk · Last reviewed 30 August 2026
Section 4 — Governs constitution of board of trustees of employees’ provident fund and the rights, duties, powers or procedure expressly stated in this section. Key operative text: (1) The Central Government may, by notification, constitute, with effect from such date as may be specified therein, a Board of Trustees of the Employees' Provident Fund to be called the Central Board, for the purposes of…
The Code was commenced in stages: section 142 had earlier commencement, S.O. 5319(E) brought the specified provisions into force from 21 November 2025, and later commencement instruments must be read with the current India Code footnotes for the remaining clauses.
Provision / India Code ↗ · Official Act PDF ↗ · 2026 Central Rules ↗
Finin2min analysis — what the section actually does
Operative clauses
- (1) The Central Government may, by notification, constitute, with effect from such date as may be specified therein, a Board of Trustees of the Employees' Provident Fund to be called the Central Board, for the purposes of Chapter III and the provisions of this Code relating to that Chapter, for the administration of the funds vested in it in such manner as may be prescribed by the Central Government, consisting…
- (c) not more than fifteen persons representing Governments of such States as the Central Government may specify in this behalf, to be appointed by the Central Government;
- (d) ten persons representing employers of the establishments to which the schemes referred to in sub section (1) of section 15 applies, to be appointed by the Central Government after consultation with such organisations of employers as may be recognised by the Central Government in this behalf;
- (e) ten persons representing employees in the establishments to which schemes referred to in sub- section (1) of section 15 applies, who shall be appointed by the Central Government after consultation with such organisations of employees as may be recognised by that Government in this behalf; and (f) the Central Provident Fund Commissioner, ex officio.
- (2) The Central Board shall be a body corporate by the name of Board of Trustees of the Employees' Provident Fund, having perpetual succession and a common seal and shall by the said name sue and be sued.
Provisos, explanations & qualifications
- Provided that a member of the Central Board shall, notwithstanding the expiry of the tenure of his office, continue to hold office until his successor is appointed.
Thresholds and timelines in the text
- No explicit day/month/year/hour/percentage/rupee expression was detected in this section text.
Actors expressly appearing in the text
Employer, Employee / worker, Central Government
Full statutory text — Section 4
4. Constitution of Board of Trustees of Employees’ Provident Fund.—(1) The Central Government
may, by notification, constitute, with effect from such date as may be specified therein, a Board of Trustees
of the Employees' Provident Fund to be called the Central Board, for the purposes of Chapter III and the
provisions of this Code relating to that Chapter, for the administration of the funds vested in it in such
manner as may be prescribed by the Central Government, consisting of the following members, namely:—
(a) a Chairperson and a Vice-Chairperson to be appointed by the Central Government;
(b) not more than five persons appointed by the Central Government from amongst its officials;
(c) not more than fifteen persons representing Governments of such States as the Central Government
may specify in this behalf, to be appointed by the Central Government;
(d) ten persons representing employers of the establishments to which the schemes referred to in sub
section (1) of section 15 applies, to be appointed by the Central Government after consultation with such
organisations of employers as may be recognised by the Central Government in this behalf;
(e) ten persons representing employees in the establishments to which schemes referred to in sub-
section (1) of section 15 applies, who shall be appointed by the Central Government after consultation
with such organisations of employees as may be recognised by that Government in this behalf; and
(f) the Central Provident Fund Commissioner, ex officio.
(2) The Central Board shall be a body corporate by the name of Board of Trustees of the Employees'
Provident Fund, having perpetual succession and a common seal and shall by the said name sue and be
sued.
(3) The Central Government may, by notification, constitute, with effect from such date as may be
specified therein, an Executive Committee from amongst the members of the Central Board to assist the
Central Board in performance of its functions in such manner as may be prescribed by the Central
Government.
(4) The Central Board may, by order, constitute one or more committees of such composition as may be
specified in the order to assist it in the discharge of its functions.
(5) The Central Board may, by order, delegate to its Chairperson or to its Executive Committee or to
any of its officers and a State Board constituted under section 12 may, by order, delegate to its Chairperson
or to any of its officers, subject to such conditions and limitations, if any, as it may specify in such order,
such of its powers and functions under this Code as it may deem necessary for efficient administration of
the schemes referred to in sub-section (1) of section 15.
(6) The terms and conditions, including tenure of office, subject to which a member of the Central Board
and Executive Committee shall discharge their respective duties may be such as may be prescribed by the
Central Government:
Provided that a member of the Central Board shall, notwithstanding the expiry of the tenure of his office,
continue to hold office until his successor is appointed.
(7) The Central Board, apart from the functions specified in this Code, shall also perform such other
functions in such manner as may be prescribed by the Central Government.How to apply this provision
- Primary statutory test — (1) The Central Government may, by notification, constitute, with effect from such date as may be specified therein, a Board of Trustees of the Employees' Provident Fund to be called the Central Board, for the purposes of Chapter III and the provisions of this Code relating to that Chapter, for the administration of the funds vested in it in such manner as may be prescribed by the Central Government, consisting…
- Additional operative limb — (c) not more than fifteen persons representing Governments of such States as the Central Government may specify in this behalf, to be appointed by the Central Government;
- Qualification / exception to test — Provided that a member of the Central Board shall, notwithstanding the expiry of the tenure of his office, continue to hold office until his successor is appointed.
- Central Rule mapping — 6, 7, 11, 12. Read the mapped provision together with this text rather than treating the concordance as a substitute for it.
- Evidence file — retain facts and records proving the role/status of: Employer, Employee / worker, Central Government.
Rules, forms and cross-references
Forms mapped
No prescribed form is directly mapped in the current concordance.
Other sections cited in this text
Related Labour Hub resources
A direct concordance is not exhaustive. Central/State jurisdiction, schemes, authority appointments, saved instruments and later notifications may change the practical route without changing the section wording.
Worked example
When an event triggers constitution of board of trustees of employees’ provident fund, record the trigger date, competent authority, prescribed rule/form, filing or decision step, service/acknowledgement and final outcome. A statutory point to test is: “(1) The Central Government may, by notification, constitute, with effect from such date as may be specified therein, a Board of Trustees of the Employees' Provident Fund to be called the Central Board, for the purposes of Chapter III and the provisions of this Code relating to th” Also test the express qualification/proviso before concluding the result. Read the mapped Central Rule(s) 6, 7, 11, 12.
Illustration only; it is not statutory text or a substitute for applying the actual facts, jurisdiction, current rule/scheme and official instrument.
Q&A — Section 4
What does Section 4 of the Social Security Code cover?
Section 4 — Governs constitution of board of trustees of employees’ provident fund and the rights, duties, powers or procedure expressly stated in this section. Key operative text: (1) The Central Government may, by notification, constitute, with effect from such date as may be specified therein, a Board of Trustees of the Employees' Provident Fund to be called the Central Board, for the purposes of…
What is the main legal requirement or power in Section 4?
The first operative clause identified from the official text is: “(1) The Central Government may, by notification, constitute, with effect from such date as may be specified therein, a Board of Trustees of the Employees' Provident Fund to be called the Central Board, for the purposes of Chapter III and the provisions of this Code relating to that Chapter, for the administration of the funds vested in it in such manner as may be prescribed by the Central Government, consisting…” Read it with the remaining subsections and any proviso below.
Does Section 4 contain a proviso or explanation?
Yes. A qualification extracted from the official text is: “Provided that a member of the Central Board shall, notwithstanding the expiry of the tenure of his office, continue to hold office until his successor is appointed.”
What time limit, percentage or amount appears in Section 4?
No explicit day/month/year/hour/percentage/rupee expression was detected in the official section text.
Which 2026 Central Rules are linked to Section 4?
The current concordance maps Section 4 to Central Rule(s) 6, 7, 11, 12.
Is Section 4 currently operative?
The Code was commenced in stages: section 142 had earlier commencement, S.O. 5319(E) brought the specified provisions into force from 21 November 2025, and later commencement instruments must be read with the current India Code footnotes for the remaining clauses.
Source & verification trail
Act: Code on Social Security, 2020 — official India Code PDF ↗
Central Rules: Social Security (Central) Rules, 2026 — G.S.R. 344(E), 8 May 2026 ↗
Official library: Ministry of Labour & Employment — Labour Codes ↗
Source check: 20 August 2026. Individual professional interpretation should be re-reviewed when the section, rules, notification, scheme, State overlay or controlling judgment changes.