Please note that the exempted establishments means any establishment to which this act applies if, in the opinion of the appropriate Government, the rules of its Provident Fund like rate of contribution, interest levied thereon, pension etc. on the whole are not less favourable to its employees than the benefits available under the EPF & MP Act, 1952. Such establishments by a gazette notification by the appropriate Government can be given exemption from the operation of all or any of the provisions.
Unexempted establishments are those who are covered under the provisions of the EPF&MP Act, 1952.
18th February 2017 From India, Delhi