Understanding 'Excluded' vs. 'Exempted' Employees under the EPF Act
The definitions as provided under section 2(f) in the Act as well as in the Scheme are very clear. According to these definitions, an excluded employee is an employee over whom the Act is not applicable by virtue of conditions stated therein, while an exempted employee is an employee over whom the Act is applicable but because of an exemption granted by The Competent Authority, his PF is to be managed by the Trust to whom such an exemption has been granted.
Regards,
A K Chandok
RPFC (Retd.)
www.akchandok.com