If any employer fails to deposit the said amount of P.F. It is the duty of the employer to deduct the contributions from the employee and deposit the collected amount alongwith his own share of contribution into the Board's Account within 30 days. The employer contribute at the same rate. The employees contributes 12% of their wages including dearness allowances, value of food concessions and amount received for plucking tea leaves. and daily wages worker are eligible from the very 1st day of their works to become member of the scheme and entitle to P.F. All the employees of a plantation or a tea factory receiving monthly salary upto Rs. The Assam Tea Plantation Provident Fund and Pension Fund Scheme is currently providing services to 9,84,455 (as on 31-03-2017) members.
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