EMPLOYEES’ OLD-AGE BENEFITS
ACT, 1976
(AMENDED UPTO SEPTEMBER 2002)
(BEAR ACT)
UPDATED
BY
MAHMOOD ALAM SOOMRO
M.A. , LL.B.
DY. DIRECTOR (LAW)
EOBI, Head Office,
PREFACE
For one decade
I had been thinking to do creative-work on the law side, particularly on
welfare and beneficial enactment. Some time I did some work with the intention
to provide service to my advocate brothers as well as functionaries of social
security organizations but couldn’t find way to complete it and
self-satisfaction. Inspite of sincerity, devotion and
professional integrity I couldn’t find appreciation thus remained de-motivated.
Some ignored me some condemned me unheard. I was just to become hopeless when a
spiritual beam of hope boosted up my abilities and shoed me the way of success
in this field.
This spiritual
beam that turned my mind to this work was the love of my Chairman for
meticulous, sincere, faithful and painstaking officers of EOBI. His words I can
never forget till my last breath. I have been working in EOBI since 1985. I
have worked with my top ranking officers of EOBI, including Mr. S. Imran Shah, S. Barkatullah, the
then Chairmans EOBI, with Mr. Ashraf
Nadeem, and Com. Ahmed Muhammad, the then DG(s), Mr. Asadullah Khan and Mr. Abbas Hussain, the then DDG(s), Mr. Mujtaba
Rasul(Late) and Dilawar
Shah, the than Assistant Director General(s), but except Mr
Mujtaba Rasul (Late) none
appreciated the legal work. It was first time when I felt proud to work under
the control of a Chairman who is a law known officer.
Mr. Muhammad Shafi Malik, Chairman EOBI, encouraged all the officers to
EOBI. It is his endeavor that today we have a complete code of instruction for
all the divisions, wings and sections in the shape of Manuals. This corporation
was working without any mission like a boat without radar today EOBI has its
vision, mission, objects, values, strategy and action plan. In this scheme many
revolutionary reforms had been made for its viability, credibility, and
improvement in its image by eliminating corruption & inefficiency, by
making it a service oriented modern and self-sustained organization. With the
grace of GOD under the guidance of present Chairman, EOBI is systemizing its
procedure, actions, team work and by adopting modern means for achievement of
goal, EOBI is proceeding towards the viability and credibility of the scheme.
This book of
Employees Old-Age Benefits Legislation is updated/ revised with the historical
back ground of the EOBI legislation, Rules and Regulations, Canons of laws,
case laws of superior courts and the findings of the Appellate Authority under
section 35 of the Act, 1976 and certain SRO(s) under the guidance of Chairman,
EOBI for the officers of EOBI and the scholars of Law.
EMPLOYEES’
OLD-AGE BENEFITS ACT, 1976
CONTENTS
CHAPTER – I
PRELIMINARY.
1.
Short title, extent,
commencement and application.
2.
Definition.
CHAPTER – II
INSURED PERSON
1.
Compulsory Insurance.
2.
Administration.
3.
Nomination of a body corporate pending establishment
of an Institution.
4.
Management.
5.
Board of Trustees
6.
Powers and Functions of the
Board of Trustees
8A. Appointment,
Powers and Functions of Chairman
CHAPTER – III
CONTRIBUTION
7.
Rates and Assessment
9A.
Contribution by Government.
9B. Contribution by the
insured person
8.
Records and Returns by
Employers.
9.
Registration of
Establishment, Etc.
11A.
Cancellation of Registration of Establishments etc.
10.
Officials of Institution to
Check Employer's Books.
11.
13. Increase of Unpaid
Contribution and Recovery of Contribution, etc., as arrears of land revenue.
12.
Safeguard of Insured
Person’s Right in Default of Payment of Contributions by Employers.
13.
Refund of Contributions Paid
Erroneously
14.
Extinguishment of Claims to
Contributions
CHAPTER – IV
FINANCE
AND AUDIT
15.
Employees' Old‑Age
Benefits Fund
16.
Investments and Loans
17.
Budget, Accounts and Audit
18.
.Annual Report
19.
Valuation of Assets and
Liabilities
CHAPTER – V
BENEFITS
20.
Old-Age Pension
22-A Old-Age Grant
22-B Survivor’s Pension
21.
Invalidity Pension.
CHAPTER – VI
PROVISIONS COMMON TO ALL BENEFITS.
22.
Calculation of Qualifying
Contribution Periods.
23.
Benefit Claims and Payments.
24.
Extinguishment of Benefits.
25.
Suspension of Old‑Age Pension
and Survivor's Pension.
26.
Non‑Duplication of
Benefit.
27.
Benefit nor Attachable,
Chargeable Or Assignable.
28.
Repayment of benefit
improperly received.
29.
Institution's Right to Be
Indemnified in Certain Cases
30.
Recovery of Amounts Due
CHAPTER – VII
DETERMINATION
OF QUESTIONS AND CLAIMS
31.
Decisions of Complaints,
questions and disputes.
32.
Review of decision
33.
Appeal to Board.
34.
Assessment of invalidity.
CHAPTER – VIII
OFFENCE
AND PENALITIES.
35.
Offences.
36.
Prosecution.
CHAPTER – IX
37.
Contributions etc
38.
Exemption From Stamp Duty
39.
Exemption From Taxes
40.
Member and servants of the
institution to be public servants
41.
Delegation of Powers
42.
Power to make Rules
43.
Power to make Regulations
44.
Power to exempt.
45.
Act not to apply to certain persons.
46.
Repealed
Schedule
EMPLOYEES' OLD‑AGE BENEFITS ACT, 1976
(ACT No. XIV OF 1976)
[
An Act
to repeal and re‑enact the Law relating of Old‑Age benefits
for the persons employed in industrial, commercial and other organisations.
WHEREAS it is
expedient to repeal and re‑enact the law relating to old‑age benefits for the persons
employed in industrial, commercial and other organisations
and matters connected therewith:
It is hereby enacted as follows :‑
CHAPTER 1
PRELIMINARY
1.
Short Title, Extent, Commencement and Application.(1)
This Act may be called the Employees' Old‑Age Benefits Act, 1976.
(2) It extends to the
whole of
(3) It shall come into
force at once.
1[(4)It
applies to every industry or establishment.
(i)
wherein ten or more persons are employed by the employer, directly or through
any other person, whether on behalf of himself or any other person, or were so
employed on any day during the preceding twelve months, and shall continue to
apply to every such industry or establishment even if the number of persons
employed therein is, at any time after this Act becomes applicable to it,
reduced to less than ten; or
2[(i-a)
wherein less than ten persons are employed if such industry or establishment
voluntarily applies for application of this Act and this Act shall apply to
such industry or establishment for the date of submission of an application by
such industry or establishment; or
(ii) which the Federal Government may, by notification in the
official Gazette, specify in this behalf.}
__________________________________________________________________
1.
Sub-sec.(4)
by Ord. XVII of 1983.s.e enforced from July
1,1983=1983 PLS 81
2.
Inserted Cl.(i-a)
in sub-sec(4) by Labour Laws (Amendment)
Ordinance,2001(Ord. LIII), s.7(1), effective from
2. Definitions.‑In
this Act, unless the context otherwise requires,‑
[(a) "benefits" mean old‑age
pension, invalidity pension, [survivor’s] 2 pension, old‑age grant and such other payments as may be
determined by the Federal Government from time to time;}
3[(aa) "Board” means the Board of Trustees
constituted under section 7 ;}
(b)
"Contribution" means the sum of money payable to the Institution by
the employer {or by the Federal Government}4 in respect of
an insured person under the provisions of the Act.
5[(bb) "employee"
means any person employed, whether directly or through any other person, for
wages or otherwise, to do any skilled or unskilled, supervisory, clerical,
manual or other work in, or in connection with the affairs of, an industry or
establishment, under a contract of service or apprenticeship, whether written
or oral, express or implied, and includes such person when laid off {:]]
6[ Omitted]
Provided5[ * * ] that a director of a limited company or
of a corporation set up under any law shall not be treated as an employee
under this Act, irrespective of his wages or emoluments ;]
7[(c) "employer",
in relation to an industry or establishment, mean any employee, and includes‑
(i)
in the case of an individual, an heir, successor,
administrator or assign;
(ii) a person who has
ultimate control over the affairs of an industry or establishment, or where the affairs of an
industry or establishment are entrusted to any other person (whether called a
managing agent, managing director, manager, superintendent, secretary or by any
other name), such other person ;and]
8[(iii) [Omitted]
(d) "employment
injury" means a personal injury to an insured person caused by an
accident, or by such occupational disease as may be specified in the
regulations, arising out of and in the course of his employment:
_________________________________________________________________________________
1Cl..(a) added after
re-numbering original cl.(a) as (aa)
by Or. XVII of 1983, enforced from 1st July 1983= 1983 PLS 81
2. Subs. for word”widow’s”,by Employees’ Old
Age Benefits (Amendment) Ord. 2002,s. 2(a)
3.Original Cl. (a) re-numbered as (aa),
ibid.
4.Add. By Finance Act, 1986(Act I of 1986) s.11.1.(a)
5.Cl. (bb) add by Ord. XVII of 1983.
6. Omitted 1st proviso of cl.(bb) added by Act I of 1986, by Labour
Laws(Amendment) Act, 1994.
7. Cl. ( c ) subs.
By Ord. XVII of 1983, s. 3
8. Sub-Clause (iii) omitted by Act I of
1986
1[(e)
"establishment" means‑
( i ) an establishment to which the West of
( ii
) a construction industry as defined in the
(
iii ) a factory as defined in the Factories Act, 1934 (XXV of 1934);
(iv) a mine as defined in the Mines Act, 1923(IV of 1923) ;
(v) a road transport
service as defined in the Road Transport Workers Ordinance, 1961 (XXVIII
of1961) ; and includes any class of industries or establishments which the
Federal Government may, by notification in the official Gazette, declare to be
establishments for the purposes of this Act.]
(f) "fund" means the Employees' Old‑Age Benefits Fund
set up under section l7 ;
(g) "industry" means any business, trade, undertaking,
manufacture or calling of employers, and includes any calling, service, employment, handicraft
industrial occupation or
avocation of workmen ;
(h) "institution" means the Employees' Old‑Age
Benefits Institution established or nominated under section 4 [or section 5;] 2
(i)
"insured person" means [an employee] 3 who is or was in insurable
employment;
(j) "insurable employment" means employment of a person
under a contract of service or apprenticeship, whether written or oral, express
or implied and in respect of which contributions are payable under this Act;
_________________________________________________________________
1.
Cl. (a) subs. By Ord. XVII of 1983, s.4=1983
PLS 81.
2.
Words and figure added. ibid.
3.
Subs for “a person”, by Act
I of 1986.
(k)
"invalidity" means a condition, other than that caused by an employment
injury, as a result of which an insured person is permanently incapacitated to
such an extent as to earn from his usual or other occupation more than one
third of the normal rates of earning in his usual occupation ;
(1) "member" means a member of the Board ;
(m) "prescribed" means prescribed by rules ;
(n) "regulations" means regulations made by the Board ;
(o) "rules" means rules made under this Act;
1[(oa)
“Self assessment scheme” means a self assessment schemefor
which the employer has opted and applied to the Institution on such form as
prescribed.
2[(P) “wages” means
remuneration for services paid or payable in cash or in kind to an insured
person, not being less than the
remuneration based on
the minimum rates of wages
declared under the Minimum Wages Ordinance, 1961 (XXXIX of 1961), without
taking account of deductions for any purpose, under a contract of service or
apprenticeship, express or implied, and shall
be deemed to include any dearness
allowance or other addition in respect of cost of living, and any payment by
the employer to an insured person in respect of any period of authorized leave,
illegal lock‑out or legal strike ; but does not include‑
(iv)
any payment for overtime ;
or
(ii) any sum paid to the employee to defray special expenses
entailed by the nature of his employment ; or
(iii) any gratuity payable on discharge ; or
(iv) any sum paid as bonus ; and]
[(q) “year”, with
respect to insurable employment means, a total of three hundred and sixty‑five
days for which contribution are payable, or, in the case of insured persons who
are not paid for weekly holidays, a minimum of three hundred and twelve days.]
1 Subs.
by Employees’ Old Age Benefits (Amendment) Ord.
2002,s. 2(b ) for inserted Cl.(ao) which was inserted
by Labour Laws(Amendment) Ordinance, 2001(Ord. LIII of 2001, effective retrospectively from July 2001.
2 Clauses
(p)&(q) subs.
By Ord. XVII of 1983, s.4=1983 PLS 81
CHAPTER II
INSURED PERSONS
1[3. Compulsory Insurance.‑
All employees in an industry or establishment shall be
insured in the manner prescribed by or under this Act.]
4. Administration.‑(1)
As soon as may be, after the commencement of this Act, the Federal Government
shall establish or nominate by notification an Institution to be called the
Employees' Old‑Age Benefits Institution.
(2) The Institution
shall be a body corporate having perpetual succession and a common seal, with
powers, subject to the provisions of the Act, to acquire, hold and dispose of
property, both movable and immovable, and shall by the aforesaid name sue or be
sued.
5. Nomination of a
Body Corporate Pending Establishment of An
Institution.‑
(1) Notwithstanding
anything contained in section 4, the Federal Government may, pending the establishment
of an Institution, by notification in the official Gazette, nominate a body
corporate to exercise and perform all the powers and functions of the
Institution under this Act and appoint the head of such body corporate, by
whatever name called, to be the 2[Chairman] of the Institution.
(2) The nomination of
a body corporate under sub‑section (1) shall be subject to such terms and
conditions as the Federal Government ma, from time to time, determine.
6. Management.‑(1) The general direction and superintendence of the
affairs of the Institution shall vest in Board which may, with the assistance
of the 2[Chairman] of the Institution, exercise all powers and do all acts and
things which may be exercised or done by the Institution.
(2) In discharging its
functions, the Institution shall be guided by such instructions on questions of
policy as may be given to it from time to time, by the Federal Government,
which shall be the sole judge as to whether any instructions are on a question
of policy or not.
7. Board of Trustees.‑(1) The Board of Trustees shall consist of the
following members to be appointed by the Federal Government, by notification,
namely:‑
_____________________________________________________________________
1. Subs by Finance Act,(Act
1 of 1986)
2. Subs for word ”head” by Ord. XVII of 1983, s. 5=1983 PLS 81
3. Appointments of members notified under
S.R.O.588 (1)/76, June, 14=Gaz. Of Pak.Extr. Pt. II,
(a) the Secretary of Additional Secretary in
the Labour Division, who shall also be the 1[President] of the Board of
Trustees ;
(b) four
persons to represent the Federal Government, one each from the
Ministries of Finance, Commerce, Industries and Labour;
(c) four
persons to represent the Provincial Governments, one to be nominated by each of
the Provincial Government ;
(d) four
persons to represent employers ;
(e) four
persons to represent insured persons ; and
(f) two
persons to represent the Institution.
(2) Members to be
appointed under clause (d) and (e) of sub‑section (1) shall respectively
be chosen from a list of names submitted in the prescribed manner by the organisations to the employers and employees recognised by the Federal Government for that purpose.
Provided that, pending
the making of rules in this behalf, the first members to be so appointed shall
be chosen from such persons as the Federal Government may deem fit.
8. Powers and
Functions of the Board of Trustees. In addition to the powers conferred on, and
the functions entrusted to it by the other provisions of this Act or by the
rules, the Board shall have powers.
(a) to approve the
budget estimates, the audited accounts and the annual report of the Institution
for submission to the Federal Government in accordance with the provisions of
this Act ;[ ]2
(b) to
call for any information or direct any research to be made for the furtherance
of the objects of the Act[, and]3
4(c) to co-opt any other
technical person by name as member on the Board for a specific purpose and for
such limited period as decided by the Board.
5[8A. Appointment, Powers and Functions of Chairman.‑(1)
The Chairman of the Institution shall be appointed by the Federal Government
for such term and on such terms and conditions as it may determine.
(2) The Chairman of the Institution
shall exercise such powers and perform such functions as may be prescribed.] .
1 Subs. For “Chairman”, by Finance Act,
1986 (Act I of 1986), s.11(3);
2. Word” and omitted by by Employees’ Old Age Benefits (Amendment) Ord. 2002, s. 3
3 Coma and word “ and”
added by by Employees’ Old Age Benefits
(Amendment) Ord. 200, s.3.
4. Cl.( c ) inserted by by Employees’
Old Age Benefits (Amendment) Ord. 2002. s. 3 ©
5. Sec 8-A added by Ord.
XVII of 1983, S.7= 1983 PLS 81
CHAPTER III
CONTRIBUTIONS
9. Rates and
Assessment.‑ (1) On and from the first day of
July, 1976, contribution shall be payable every month by the employer to the
Institution in respect of every person in his insurable employment, at the rate
of five per cent of his wages in the prescribed manner;
1[Provided that no
contribution shall be payable on so much of an insured person's wages as in
excess of [three thousand]2 rupees:
3 [Provided further that no contribution
shall be payable in respect of an insured person who is in receipt of [Old-age
pension]4
under this Act or has attained the age of sixty years, or fifty‑five
years in the case of a woman.
5 [Provided also that
in case an employer opts for a self-assessment scheme, he shall be liable to
pay fixed amount of one hundred and fifty rupees in respect of every person in
his insurable employment irrespective of his wages or emoluments, and the wages
for the purpose of calculation of benefits shall be treated as three thousand
rupees per month; and
(2) Where an insured
person does not receive any wages from the employer for any period, the
Institution shall, subject to regulations, determine the amount of wages with
reference to which the contributions shall be computed.
(3) Notwithstanding
any agreement to the contrary, the employer shall not deduct from the wages of
an insured person or otherwise recover from him any portion of [employer’s
share of contribution]6
(4) Where the mode of
payment of remuneration, whether in cash or in kind, makes it difficult to
determine the amount of wages for computing the contribution, the Institution
may, subject to regulations, determine such wages.
_____________________________________________________________________
1 Proviso added by Ord. XVII of 1983= 1983 PLS 81
2. Subs.
For “One thousands and five hundred” By s. 8(2) of the Labour
Laws (Amendment) Act,1994, earlier it was subs. For”one
thousand" by Act XVI of 1985,
Schedule.
3. Subs.
By Finance Act, 1986( Act I of 1986)
4. Subs.
word “old-age pension” for word”pension, by Employees’
Old Age Benefits (Amendment) Ord. 2002, s. 4(a)(i).
5. Subs
Third proviso, ibid by Employees’ Old Age Benefits (Amendment) Ord. 2002, s.4(a)(ii)
6. Subs
word” Employer’s share of contribution” for words”contribution”
by by Employees’ Old Age Benefits (Amendment) Ord. 2002, s.4(b)
1[9A. Contribution by Government ‑ Federal Government may make such
contribution to the Institution as it may determined from time to time.
2[9B. Contribution by the insured person: - On and from Ist day of July 2001, the contribution shall be
payable by an insured person at the rate of twenty rupees in prescribed
manners.
10.Records
and Returns by Employers.‑ Every employer shall keep such records and
shall submit to the Institution such returns, at such times, in such form and
containing such particulars relating to persons employed by him, as may be
provided in regulations.
11. Registration of
Establishment, Etc.‑(1) Every employer shall, before the expiration of
thirty days from the day on which this
Act becomes applicable to the industry or establishment in respect of which he
is the employer, communicate to the Institution the name and other prescribed
particulars of the industry or establishment.
(2) Every insured
person may also communicate his name and other prescribed particulars to the
Institution.
(3) On receipt of a
communication under sub‑section (1) or sub‑section (2) the
Institution shall register the name of the industry or establishment or the
insured person in such manner, and issue to the insured person a registration
card in such from, as may be prescribed.
3[11A. Cancellation of Registration of Establishments, Etc.‑ The Board may,
on the basis of such evidence as the Board may find satisfactory for the
purpose, cancel the registration of any establishment or industry which has
ceased to exist :
Provided
that the cancellation of the registration of an establishment or industry shall
not affect its liabilities incurred before the date of such cancellation.]
1.
Subs. New s.9A by Finance
Act, 1995 s.8. for old s. 9A inserted by Finance Act, 1986( Act 1 of 1986) s.
11(5)
2.
New Sec. 9B inserted by the Labour Laws (Amendment) Ord.2001, (Ord.
LIII of 2001), s. 7(4) effective retrospectively from
3.
Sec. 11A added by Finance
Act1986 (Act I of 1986, s. 11(6) Gaz. Of Pak. Extr., Pt-I
12.
Officials of Institution to Check Employer's Books.‑(1)
Any official of the Institution, duly authorised by a
certificate in a form specified in the
regulations, may, for the purpose of inquiring into the correctness of any of
the particulars stated in the records or returns referred to in section 10 or
the purpose of ascertaining whether any of the provisions of this Act have been
complied with.‑
(a) require
an employer to furnish to him such information as he may consider necessary :
or
(b)
at any reasonable time, enter any establishment or other premises
occupied by such employer and require any person found in‑charge thereof
to produce and allow him to examine such accounts books and other documents
relating to the employment of persons and payment of wages, or to furnish to
him such information, as he may consider necessary ; or
(c) examine, with respect to any
matter relevant to the purposes
aforesaid, the employer, his agent or any other person found in such
establishment or other premises, or any other person whom the said official has
reasonable cause to believe to be or to have been an insured persons.[ ]1
2 [ * * * * ]
3(2) The official
referred to in sub‑section (1) shall not ordinarily demand production of
account books and other documents referred to in clause (b) of sub-section (1)
for more than two years and shall be bound to secrecy as regards all matters
with which he becomes acquainted in the performance of his duties and which do
not relate to matter provided for in this Act:
Provided that checking of record in
case of those employers who have not opted for Self-Assessment Scheme shall
only be done once in a year, with fifteen day’s prior notice, by an officer not
below the rank of Assistant Director.”
(3) If an employer fails to maintain
records or to submit returns as required by the regulations, or otherwise fails
to comply with the provisions of sub‑section (1) and thereby makes it
difficult to ascertain the identity of persons required to be insured or the
amount of contribution payable, the contribution shall be assessed on the basis
of such evidence as the Institution may find satisfactory for this purpose.
4[12A. Self Assessment Scheme : - (1) Any employer may opt and apply for registration under the
self assessment scheme to the Institution by declaring the number of employees
and their required particulars on the prescribed form. The declaration so made
shall be accepted without ant question provided no demand of contribution
previously created remain outstanding against such employer.
- Subs full stop for
colon by Employees’ Old Age Benefits (Amendment) Ord. 2002
- Proviso after cl .( c ) of Sub-Sec.(1) of sec.12 Omitted by Employees’
Old Age Benefits (Amendment) Ord. 2002
- For sub-section 2 new
sub-section and its proviso inserted by Employees’ Old Age
Benefits (Amendment) Ord. 2002. s. 5(b)
- New Section
12A inserted by Employees’ Old Age Benefits (Amendment)
Ord. 2002. s. 6
(2) Any employer who is already registered under
normal pension scheme and opts for registration under self assessment scheme shall
not decrease the total amount of contribution and number of insured persons
already registered immediately prior to exercising his option for self
assessment scheme.
(3) The employer shall ensure that the
amount of contribution and number of registered insured workers declared by him
shall not decrease during the period of two years of self assessment scheme.
(4)
The officials of the Institution shall not enquire into or inspect any
establishment which has opted for self assessment scheme for a period of two
years from the date of submission of application for ascertaining the amount of
the contribution and number of insured persons.
(5)
At expiry of two years period, if the employer wishes to continue on
self assessment scheme, one time checking of the record shall be done, as
provided in sub-section (1) of section 12, by an officer not below the rank of
Deputy Director and no question will be asked about the previous years.
13. Increase of Unpaid Contribution
and Recovery of Contribution, Etc., as arrears of land revenue.‑(1) If
any employer fails to pay, on the due date, the contribution payable by him
under sub‑section (1) of section 9, the amount so payable by him shall be
increased by such percentage or amount as may be prescribed :
Provided that in
no case shall such increase exceed fifty per cent of the amount due.
(2) Without prejudice to any other
remedy, the amount of contribution due, together with the increase provided for
under sub‑section (1), may be recovered as an
arrears of land revenue.
1[14. Safeguard of Insured Person’s Right in Default of Payment of
Contributions by Employers.‑ Notwithstanding anything contained in this
Act, if an insured person has communicated his name and other prescribed
particulars to the Institution under sub‑section (2) of section 11 and
has been issued by the Institution a registration card under sub‑section
(3) thereof and, in case of changing employment from one industry or
establishment to another industry or establishment, has also informed the
Institution about such change of employment, then, in the event of default in
payment of contributions by the employer in respect of such insured person,
such insured person shall have and enjoy the same rights under this Act as if
no such default had occurred.]
1. Sec.
14 subs. By Ord. XVII of 1983 s. 9 = 1983 PLS 81
15. Refund of
Contributions Paid Erroneously.‑ An employer shall be entitled to the
refund of any contribution paid to the Institution under erroneous belief that
it was payable under the provisions of the Act, and shall be entitled to the
refund of excess amount of the contribution where such contribution had been
paid at a higher rate than the rate prescribed.
Provided
that no contribution or excess amount of any contribution shall be refunded
unless as application for such refund is made within six months of the date on
which the contribution was paid.
16. Extinguishment of
Claims to Contributions.‑ Any claims of the
Institution for unpaid contributions shall be extinguished in the manner
provided in the regulations.
CHAPTER IV
FINANCE AND AUDIT
17. Employees' Old‑Age
Benefits Fund.‑(1) The Institution shall have its own fund, to be called
the Employees' Old‑Age Benefits Fund and may incur out of the Fund such
expenditure as may be necessary for the purposes of this Act.
(2) All contributions
paid under this Act and all other moneys received by or on behalf of the
Institution shall be paid into the Fund.
(3) The Institution
shall derive its revenues from the following sources‑
(a) contribution
payable under this Act and the rules ;
(b) all
other payments made by the employers under this Act and the regulations ;
(c) income
from investment of the moneys of the Institution ; and
(d) donations
and bequests for the purposes of this Act.
(4) The assets of the Institution shall be
utilized solely for the purposes of this Act.
(5) The moneys of the
Institution shall be deposited in such banks as may be approved by the
Board for the purpose.
18. Investments and
Loans.‑(1) Subject to rules, the Institution may, from time to time,
invest any moneys which are not immediately required for expenses under this
Act, and may re‑invest or realise such
investment.
(2) The Institution
may, with the previous sanction of the Federal Government and on such terms as
it may specify, raise loans and take measures for discharging such loans.
19. Budget, Accounts
and Audit.‑ (1) The Institution shall draw up annually a budget showing
the anticipated receipts and expenditure during the following year and shall
submit it to the Board for the approval of the Federal Government.
(2) The Institution
shall maintain accounts of its income and expenditure in such form and manner
as may be prescribed.
(3) The books of
account of the Institution shall be balanced on the thirtieth of June each year
and its accounts shall be audited by auditors approved by the Federal Government
at such time and in such manner as may be prescribed.
(4) The auditors shall
at all reasonable times have access to the books of accounts and other
documents of the Institution and may, for the purposes of the audit call for
such explanation and information as they may require and may examine any
principal or other officer of the Institution.
(5) The auditors
shall forward to the Federal Government an annual report of it work and
activities.
20. Annual Report.‑
The Institution shall submit to the Federal Government
an annual report of its work and activities.
1[21. Valuation of Assets and Liabilities.‑ The Institution shall, at
intervals of not more than three years, have an actuarial valuation made in the
prescribed manner of its assets and liabilities and no change in rate of
contribution or benefit under this Act shall be made without proper actuarial
valuation:
Provided that the
Federal Government may direct a valuation to be made at such other times as it
may consider necessary.
1.
Subs. for section 21 by Employees’ Old Age
Benefits (Amendment) Ord. 2002. s. 7
CHAPTER V
BENEFITS
22.
1[Old‑Age Pension].‑
2[(1) An
insured person shall entitled to a monthly old‑age pension at the rate
specified in the schedule.
Provided that: ‑
(a) he
is over [sixty]3 years of age, or [fifty‑five]4 years in the case of a woman; and
(b) contributions
in respect of him were [paid]5 for not less than fifteen years[.]6
7[Provided further that the
age specified in clause (a) will be reduced by five years in the case of an
insured person employed in the occupation of mining for at least ten years
immediately preceding retirement [:]8
9[Provided also that where the employee was insured under the
provisions of this Act on or before 30th June 2002, and contributions payable
under the Act by the employer prior to
30th June, 2002, in respect of said insured person had not been paid, the
insured
person shall enjoy the rights under this Act as if for the word
"payable" the word "paid" were not substituted:
"Provided further that where the contribution under
section 9B is paid regularly by the insured person himself in accordance with
prescribed procedure, his entitlement to the benefit shall not be affected by
default in payment of employer's share
of contribution under section 9."; and
(2) If an insured
person was on the first day of July, 1976, or is on any day thereafter on which
this Act becomes applicable to an industry or establishment,‑
( i
) over forty years of age, or thirty‑five years in the case of a woman,
clause (b) of sub‑section (1) shall have effect as if for the word
"seven" were substituted : or
(ii) over
forty‑five years of age or forty years in case of a woman, clause (b) of
sub‑section (1) shall have effect as if for the word "fifteen"
therein the word "five" were substituted.
___________________________________________________________________
1.
Subs. For “Old-age
Allowance” by Act XVII of 1983, s. 2 = 1983 PLS 18.
2.
Sub-sec(1)
and (2) subs. ibid.
3.
Subs. For “fifty Five “, by
Finance Act, 1986(Act I of 1986), s. 11(7)(A)(a)(i); Gaz. of Pak. Extr. Pt. I,
4.
Subs. For “fifty”, ibid.
5.
Subs. word ”paid” for
”payable” by Employees’ Old Age Benefits (Amendment) Ord.
2002. s. 8(a)(i)
6.
7.
second proviso added, ibid
s. 11(7)(A)(a)(i)
8.
Subs. colon for semicolon at
the end of IInd proviso by Employees’ Old Age
Benefits (Amendment) Ord. 2002. s. 8(a)(ii
9.
Inserted IIrd
and IVth proviso after second proviso by Employees’
Old Age Benefits (Amendment) Ord. 2002. s. 8(a)(iii).
1[(2A) Notwithstanding
anything contained in sub‑section (1), an insured person‑
(a) who was insured
under the provisions of this Act on or
before the 30th June, 1986, and
will attain the age of (fifty‑five years in the case of woman) on or
before the 30th June, 1991, and
(b) in
respect of whom contributions were payable to the Institution for the period
required under the provision of this
Act, shall been entitled to old‑age pension at the age of fifty‑five years (fifty
years in the case of woman).
1[(2B) An
insured person already in receipt of an old‑age or invalidity pension, or
entitled to an old‑age pension under the provisions of sub‑section
(2A), shall be entitled to a minimum pension at the rate specified in the
Schedule.
1[(2C) An insured person who
retired from insurable employment before attaining the age of sixty years
(fifty‑five years in the case of woman) but after attaining the age of
fifty‑five years(fifty years in the case of a woman) shall be entitled to
a reduced old‑age pension on fulfilling the following conditions, namely
:‑
(a) the Institution is
satisfied through documentary evidence that the employer has a definite established
retirement age of less than sixty years (fifty‑five years in the case of
woman) ;
(b) the
employer certifies that the insured person has been retired by him on attaining
the age of superannuation ; and
(c) the
contributions in respect of him were [paid]2 for the period required under
the provision of this Act.
1[(2D) The old‑age
pension shall be reduced by one half per cent of the Old‑Age Pension
specified in the Schedule for each completed month by which the age falls short
of sixty years (fifty‑five
years in the case of woman) and the minimum old‑age pension shall be
reduced in the aforesaid manner in the case of retirement from insurable
employment before attaining the age of sixty years (fifty‑five years in
the case of woman.
1[(2E) The
reduction in old‑age pension specified in sub‑section (2D) shall be
for life and shall not be restored on the insured person's attaining the normal
pension age.]
------------------------------------------------------------------------------------------------------
- Sub-section (2A),
(2B),(2C)(, (2D) and (2E) added, ibid, s. 11(7)(B)
- subs. word “ paid” for word “ payable” by Employees’
Old Age Benefits (Amendment) Ord. 2002. s. 8(b).
(3) Subject to regulations, the [old‑age pension]1 shall commence as from the
month following that in which the insured person satisfies the condition for
entitlement thereto, provided that no [Benefit] shall be payable retro‑actively
for more than six months preceding the month in which an application for [old‑age
pension]1 is submitted.
(4) Insurable
employment of a person for the purposes of this Act shall commence on the date
from which the first contribution in respect of him becomes payable.
(5) The [old‑age
pension]1
payable to an insured person shall be terminated at the month in which the death of
such persons occurs.
(6) [Omitted]2
3[22A. Old‑Age Grant.‑ If an insured person, not otherwise
entitled to old‑age pension, retires from insurable employment after
attaining the age of sixty years, or fifty‑five years in case of woman
and a mine worker, and contributions in respect of him were paid for less than
fifteen years, but not less 4[than two] years, he shall be entitled to an old‑age grant
payable in a lump sum equal to his one month's average monthly wages for every
completed year of insurable employment or part thereof in excess of six
months[:]5
"Provided
that where the employee was insured under the provision of this Act on or before
30th June 2002, and contributions payable under the Act by the employer prior
to 30th June 2002 in respect of said insured person had not been paid, the
insured person shall enjoy the rights under this Act as if for the word "payable" the word
"paid" were not substituted:
Provided further that
where the contribution under section 9B is paid regularly by the insured person
himself in accordance with prescribed procedure, his entitlement to the benefit
shall not be affected by default in payment of employer's share of contribution
under section 9."
_____________________________________________________________________
1.
Sub. For “Old-age Allowance”
by Or. XVII of 1983.
2.
Omitted by Finance Act,
1986.
3.
Sections 22A subs. for
original, by Finance Act, 1986(Act I of
1986), s. 11(8), Gaz. of Pak. Extr.
Pt. I,
4.
Subs. For words” than five”
by s. 8(4) of Labour Laws (Amendment) Act, 1994.
5.
For full stop at the end of
section 22A colon shall be subs and thereafter two provisos shall be added ” by Employees’ Old Age Benefits (Amendment) Ord. 2002. s. 9 (b).
1[22B. Survivors' Pension
(1) In the case of the
death of an insured person while in insurable employment but after he had
completed not less than thirty six months insurable employment, the surviving
spouse, if any, shall be entitled to a life pension equal 2[ ***] the minimum pension:
3[(1A) In case of death of an
insured person, while not in insurable employment but after h had completed
five years insurable employment, the surviving spouse, if any, shall be
entitled to a life pension equal to the minimum pension.
(2) In the case of the
death of an insured person who had become entitled to old-age pension or [
invalidity pension]5 before his death, the surviving spouse, shall, if the spouse had
married the deceased person before he had attained the minimum age prescribed
for old-age pension, receive life pension [ equal to ]6 the pension of such person.
4[( 3 ) In case the deceased
of the surviving spouse in receipt of a survivor’s pension, the minor children
of the deceased insured person, if any, shall be entitle ed to the survivor’s
pension, in the following equal shares, namely;-
(i)
In case of a male child,
until he attains eighteen years of age, and
(ii)
In case of female child,
until she attains eighteen years of age or until marriage, whichever is earlier.
5[(3A) In the case of cessation of survivor’s pension
of any of the children of the deceased insured person on his attaining the age
of eighteen years or marriage incase
of a female, or death, as the case may be, the share of survivors pension
received by such child shall be distributed equally among the rest of the minor
children of the deceased insured person.
6[(3B) In case of death of the surviving spouse in receipt
of a survivor’s pension within five years after the death of the insured person
and not survived by any minor child of
the deceased insured person, the survivor’s pension shall be paid to the surviving parents of the deceased
insured person, if any, for a period of five years
from the death of said spouse.
_____________________________________________________________________
1.
Sections 22A and 22B subs.
for original, by Finance Act, 1986(Act I of
1986), s. 11(8), Gaz. of Pak. Extr.
Pt. I,
2.
Omitted words” sixty percent
of” ibid s. 8(5)(a)
3.
New Sub-sec.1A added, ibid
s. 8(5)(b)
4.
Sub-Sec.3 subs. For the original , , ibid s.
8(5)(d)
5.
Sub-Sec.3A subs., ibid s. 8(5)(d)
6.
Sub-Sec.3B subs, ibid s. 8(5)(d)
1[(4) In case of the death of an insured person who is not survived by a spouse, the survivor’s pension shall be paid
to the minor children of the deceased insured person referred to sub-section
(3) and sub-section (3A), and in the case of the insured person not surviving
any minor child, the survivor’s pension shall be paid to the surviving person,
if any, for a period of five years from the death of insured person.
23. 2[Invalidity Pension].‑
(1) An insured person
who sustains invalidity shall be entitled to an [invalidity pension]2 at the rate [to be
calculated according to the formula set out in the schedule] 3[:]4
5["Provided
that where the employee was insured under the provision of this Act on or
before 30th June 2002, and the contribution payable under the Act by the
employer prior to 30th June 2002, in respect of said insured person had not
been paid, the insured person shall enjoy the rights under this Act as if for
the word "payable" the word "paid" were not substituted in
clause (a) and (b):
5[Provided
further that where the contribution under section 9B is paid regularly by the
insured person himself in accordance with prescribed procedure, his entitlement
to the benefit shall not be affected by default in payment of employer's share
of contribution under section 9."
Provided
that‑
(a) contribution
in respect of him were [paid]6 for not less than fifteen years ;
or
(b) contributions in
respect of him were [paid]6 for not less than five years since his entry into insurable employment
and for not less than three years during the period of five years preceding the
month in which he sustains invalidity ; and
(c) in
either case, he is under [sixty]7 years of age, or [fifty‑five]7 years in the case of woman.
_________________________________________________________
1. Sec.4 subs. , ibid s. 8(5)(e)
2. Subs for “invalidity
Allowance” by Ord. XVII of 1983 s.2
3. Subs. For words” of
seventy five rupees per month”, ibid. s.12
4. For full stop, at the
end of sub-section(1) colon subs. by Employees’ Old Age Benefits (Amendment) Ord. 2002. s. 10 (b).
5. Provisos added by Employees’
Old Age Benefits (Amendment) Ord. 2002.s.10 (b).
6. For word “payable” the
word “paid” subs. ibid s. 10(a)
6. Subs. for “fifty-five”
and “fifty” by Finance Act, 1986
(2) Subject to
regulations, the [invalidity pension]1 shall be payable from the month following
that in which the insured person satisfies the conditions for entitlement
thereto :
Provided that the
[invalidity pension]1 shall not be payable retro‑actively for more than
six months preceding the month in which as application for the [invalidity
pension]1 is submitted.
(3) The [invalidity
pension]1
shall be payable so long as invalidity continues :
Provided
that an insured person who has been in receipt of the [invalidity pension]1
for not less than five continuous years or attains the age specified in clause (a) of sub‑section (1) of section 22
shall be entitled to the [invalidity pension]1 for life.
1. Subs. for “invalidity
allowance” by Ord. XVII of 1983. s.2
CHAPTER VI
PROVISIONS COMMON TO ALL BENEFITS
24. Calculation of
Qualifying Contribution Periods.‑ In calculating the contribution periods
for entitlement to a benefit under this Act, periods in respect of which
[invalidity pension]1 has been paid to an insured person prior to his reaching the age of
[sixty]2 years, or [fifty‑five]2 years in the case of woman, or periods in respect of which maternity
benefit or sickness benefit or injury benefit or total disablement pension have
been paid under the West Pakistan Employees' Social Security Ordinance, 1965
(West Pakistan Ordinance No. X of 1965), to an insured person shall be deemed
to be contribution periods to such extent as may be provided by regulations.
25. Benefit Claims and
Payments.‑ (1) All claims for [a benefit]3 under this
Act shall be made in writing and shall be accompanied by such documents,
information and evidence as to entitlement as may be provided by regulations.
(2) Payment of [a
benefit]3
shall be made in such manner, and at such times and places, as may be provided
by regulations.
26. Extinguishment of
Benefits.‑ A right to [any benefit]4 shall stand extinguished where a claim therefore is not made within
twelve months of the date on the [benefit]4 becomes payable:
5[Provided that the
Institution may condone the delay and admit the claim if it is satisfied that
the delay was caused for reasons beyond the control of the insured person or
the [survivor]6.
7[27. Suspension of Old‑Age Pension and [Survivor's Pension]8.
Subject to regulations, payment of old‑age pension and [survivor's
pension]9
shall be suspended when and so long as the insured person or the [survivor]10 entitled to it is absent
from
_____________________________________________________________________
1. Subs. For “invalidity allowance” by Ord. XVII of 1983. s. 2
2. Subs. For words “fifty five” and “fifty” respectively by Finance
Act, 1986 (Act I of 1986)
3.Subs. for “ an
allowance”, by Ord
XVII of 1983, S.2
4. Subs for words” the invalidity allowance or old-age allowance”, S.13
ibid.
5. Proviso added, ibid
6 Subs. for “Surviving Widow”, by Act 1 of 1986 S. 11(11)
7. Section 27 subs. by Ord. XVII of 1983, s.
14= 1983 PLS 81.
8. Subs. for “widow’s pension”, by Act 1 of 1986
9. Subs. for “widow’s pension”, by Act 1 of 1986
10. subs. for” surviving widow” ibid.
28. Non‑Duplication
of [Benefit]. (1) An insured person shall not be paid for the same period more
than one of the [benefits]1 provided for this Act.
(2) Where an insured
person is entitled to more than on [benefit]1 under this
Act, he shall be given the higher of such [benefits]1.
(3) Where an insured
person is entitled to [a benefit]2 under this Act and to a disablement pension under the West Pakistan
Employees' Social Security Ordinance, 1965 (West Pakistan Ordinance No. X of
1965) he shall be given the higher of the two.
(4) The [invalidity
pension]3 shall not be payable to an insured person so long as he receives the
sickness benefit under the West Pakistan Employees' Social Security Ordinance,
1965 (West Pakistan Ordinance No. X of 1965).
29. Benefit Nor
Attachable, Chargeable Or Assignable.‑ [A benefit]3 payable under
this Act shall not be liable to attachment in the execution of a decree, nor
shall it be chargeable or assignable ; and any agreement to charge or assign [a
benefit]3 shall be void, and on the bankruptcy of an insured person, the
[benefit]1 payable to him shall not pass to any trustee or person acting on
behalf of his creditors.
30. Repayment of
5[benefit] Improperly Received.‑(1) When a person has received any
[benefit]1 under this Act to which he is not lawfully entitled, he shall be
liable to repay to the Institution the amount of the [benefit]1 in such manner as may be
provided by regulations :
Provided that the
Institution may waive repayment of [a benefit]2 where payment thereof was not due to misrepresentation on the part of the
insured person receiving it and the repayment would cause undue hardship to
him.
(2) Sums due to the
Institution by virtue of the foregoing sub‑section may be recovered by
deduction from [a benefit]3 payable under this Act.
31. Institution's
Right to Be Indemnified in Certain Cases.‑ Where the contingency for
which [a benefit]3 is payable under this Act was caused under circumstances creating a
legal liability in some person, the Institution shall be entitled to substitute
itself for the insured person in bringing a suit for damages against that
person.
32. Recovery of
Amounts Due.‑ Any amount recoverable under this chapter may be recovered
as an arrear of land revenue.
________________________________________________________________________
- Subs for “ allowance” by Ord.
XVII of 1983
- Subs for “ an allowance”
- Subs for “ invalidity
allowance”, ibid.
CHAPTER VII
DETERMINATION OF QUESTIONS AND CLAIMS
33. Decision on
Complaints, Questions and Disputes.‑ If any
complaint is received or any question or dispute arises as to‑
(a) Whether a person
is an insured person within the meaning of this Act ;
(b) the
amount of wages of an insured person for the purposes of this Act ;
(c) the
amount of contribution payable by an employer in respect of an insured person ;
(d) the
person who is the employer in respect of an insured person ;
1[(e) entitlement to any
benefit under this Act or as to the amount and duration
thereof; and ]
2[(ee)
registration of industry or establishment; or]
(f) any
other matter in respect of any contribution or any [benefit]3 referred to in clause (e),
or dues payable or recoverable under this Act relating to contributions or the
aforesaid [benefits]4
the matter shall
be decided by the Institution, in such manner, and within such time, as the
regulations may provide and the Institution shall notify its decision to the
person concerned in writing, stating therein the reason for its decision.
34. Review of
Decisions.‑ The Institution may, subject to regulations, on new facts being
brought to its notice, review a decision given by it under section 33.
Provided that no
decision shall be so reviewed without giving the person concerned an
opportunity of being heard and adducing evidence in support of, or against, the
decision, as the case may be.
35. Appeal to Board.
Subject to rules, a person aggrieved by a decision of the Institution under
section 33 or on a review under section 34, may appeal to the Board.
36. Assessment of
Invalidity. The Institution shall appoint medical boards which shall, in such
manner as may be provided by regulations, assess the degree of invalidity
sustained by an insured person.
____________________________________________________________________
1.
Cl. (e) subs. by Ord. XVII of 1983, s. 15
2.
Cl. (ee) added, ibid
3.
Subs. for “allowance”, ibid
s.2
4.
Subs. for “ allowances”,
ibid s.2
CHAPTER VIII
OFFENCES AND PENALTIES
37. Offences.‑If
any person‑
For the purpose of
obtaining [a benefit]1 or denial of any payment or [benefit]2, under this Act, whether
for himself or some other person, or for the ;purpose of avoiding any payment
to be made by him or any other person
under this Act.
(i)
knowingly makes or causes to be made false statement
or false representation; or
(ii) produces or furnishes, or cause, or knowingly allows to be
produced or furnished, any document or information which he knows to be false
in any material particular ; or
(b) fails
to pay any contribution which under the Act he is liable to pay ; or
(c) recovers
or attempts to recover from an insured person, or deducts or attempts to deduct
from his wages, the whole or any part of the 3[ employer’s share of contribution] ; or
(d) fails or refuses
to submit any return required by this Act, or regulations or makes a false
return ; or
(e) obstructs
any official of the Institution in the discharge of his duties ; or
(f) is guilty of any
contravention of, or non‑compliance with, any of the provisions of this
Act or the rules or the rules or the regulations, he shall be punished with
imprisonment for a term which may extend to two years, or with fine which may
extend to ten thousand rupees, or with both.
38. Prosecution.‑
(1) No prosecution under this Act shall be instituted except with the previous
sanction of the Federal Government or any office or authority [authorized]4
in this behalf by it.
(2) No court inferior
to that of a Magistrate of the first class shall try any offence under this
Act.
(3) No court shall
take cognizance of any offence under this Act except on a complaint made in
writing within six months of the date on which the offence comes to the
knowledge of the Federal Government or any officer or authority referred to in
sub‑section(1).
_____________________________________________________________________
1.
Subs, for” an allowance: by Ord.XVII
of 1983 s.2
2.
Subs, for” allowance: by Ord.XVII
of 1983 s. 2
3.
Subs. words “employer’s share of contribution” by Employees’
Old Age Benefits (Amendment) Ord. 2002.s.11.
4.
Chairman, EOBI authorized to sanction the Institution of
prosecution for offences committed under Act. No. SRO 398(1)/86 dated.
CHAPTER IX
MISCELLANEOUS
39. Contributions Etc.‑
In any proceedings of insolvency against a person or
proceedings for winding up of a company, any contribution or other amount
payable under this Act by such person or company shall be deemed to be included
among debts to be paid in priority to all other debts.
40. Exemption From
Stamp Duty.‑ Stamp duty shall not be chargeable upon any documents used
in connection with [benefits]1 payable under this Act.
41. Exemption From
Taxes.‑ Notwithstanding anything contained in any other law, the Federal
Government may, by order in writing, exempt the Institution from any tax, duty,
or rate livable by the Federal Government or by a local authority under the
control of the Federal Government.
42. Member and
Servants of the Institution to Be Public Servants.‑ The members and
employees of the Board and all officers and servants of the Institution shall
be deemed to be public servants within the meaning of section 21 of the
Pakistan Penal Code (Act XLV of 1860).
43. Delegation of
Powers.‑ The Board may direct that all or any of
its powers and functions may, in relation to such matters and subject to such
conditions, if any, as may be specified, be also exercisable by any officer or
authority subordinate to the institution.
44. Power to Make
Rules.‑(1) The Federal Government may, subject
to the condition of previous publication in the official Gazette, make rules to
carry out the purposes of this Act.
(2) In particular, and
without prejudice to the generality of the foregoing power, such rules may
provide for all or any of the following matters, namely: ‑
(i)
the tenure of office of members of the Board, other than the [President]2, and other terms and
conditions of appointment of the members of the Board and the manner in which
the Board shall conduct its business, including the number of members required
to form a quorum at the meetings thereof ;
____________________________________________________________________
1.
Subs, for “allowance”: by Ord.XVII
of 1983 s. 2
2.
Subs. word ‘President for words “Chairman” by Employees’
Old Age Benefits (Amendment) Ord. 2002.s.12.
(ii) the manner in
which names of persons from whom members of the Board may be appointed shall be
submitted by organizations of employers and employees recognized by the Federal
Government for the purpose ;
(iii) powers and functions of the Board.
(iv) fees and [benefits]1 of the members of the Board
;
(v) times
and rates at which, and conditions subject to which, contributions shall be
payable.
(vi) percentage or amount by which contributions in arrears may
be increased under section 13 ;
(vii) investment of surplus moneys, realization of investments and
reinvestment of proceeds;
(viii) terms at which and the manner in which the budget of the
Institution shall be prepared and submitted to the Federal Government.
(ix) the form and manner in which the Institution shall keep
accounts of its income and expenditure
and of its assets and liabilities ;
(x) the
times at which, and the manner in which, the accounts of the Institution shall
be audited ;
(xi) the matters which the annual report of Institution shall
cover ;
(xii) the times in which claims for [a benefit]2 shall be made ;
(xiii) the manner and procedure for disposal of appeals by the
Board ; and
(xiv) any other matter which is required to be or may be
prescribed.
_____________________________________________________________________
1. Subs, for “allowance”: by Ord.XVII of 1983 s. 2
2. Subs, for “an allowance”: by Ord.XVII of 1983 s.2
45. Power to Make
Regulations.‑(1) The Board may, subject to
condition of previous publication, by notification in the official Gazette,
make regulations not inconsistent with the provisions of this Act or the rules.
(2) In particular, and
without prejudice to the generality of the foregoing power, such regulations
may provide for all or any of the following matters, namely: ‑
(i)
the time and places at which meetings of the Board
shall held ;
(ii) the manner in which daily wages shall be calculated for the
purpose of determining the contribution payable ;
(iii) determination of wages for computation of contributions
where the mode of payment of remuneration, in cash or kind, makes such
computation difficult.
(iv) records to be
kept and returns to be submitted by employers, time at which and the form in
which such returns are to be submitted, and particulars relating to the insured
persons to be stated in such returns and the manner and from for registration
of employers and insured persons ;
(v) the
manner in which any claim of the Institution for unpaid contributions may be
extinguished ;
(vi) powers and duties of internal auditors.
(vii) [omitted.]1
(viii) the form and manner in which claims for [a benefit]2 shall be preferred, and the
documents, information and evidence which shall accompany such claims ;
(ix) the manner in which and the time and places at which payment
in respect of [a benefit] shall be made ;
(x) the
manner in which and the time within which complaints, questions and disputes
shall be decided ;
(xi) the circumstances and the manner in which, on new facts
coming to light, the Institution may review decisions ;
_____________________________________________________________________
1.
Cl.(vii) omitted by Act I of 1986 s. 11(13)
2.
Subs, for “an allowance”: by Ord.XVII
of 1983 s.2
(xii) the method of payment of contributions and liability thereof
;
(xiii) the manner in which invalidity shall be assessed and the
procedure thereof ;
(xiv) the manner in which proof of age shall be furnished for the
purposes of this Act ;
(xv) the manner in which the services of the Institution shall be
organized ; and
(xvi) any other matter not provided for in this Act or the rules
and necessary to give effect to the provisions of this Act.
46. Power of Exempt.‑
The Federal Government may, subject to such conditions as it thinks fit to
impose, by notification in the official Gazette, exempt any establishment or
industry from all or any of the provisions of this Act.
47. Act Not to Apply
to Certain Persons.‑ Nothing in this Act shall
apply to- (a) persons in the
service of the state, including members of the armed forces, police force and
railway servants
(b) persons
in the service of the local council, a municipal committee, a cantonment board or any other local
authority ;
(c) persons who are
employed in services or installations connected with or incidental to the Armed
Forces of Pakistan including an ordinance factory maintained by the
Federal Government or Railway
Administration ;
(d) persons
in service of Water & Power Development Authority ;
(e) persons
in the service of a bank or a banking company ;
(f) person in the
service of statutory bodies other than those employed in or in connection with
the affairs of a factory [as defined in]1 section 2 (j) of the Factories
Act, 1934 (XXV of 1934), [or a mine as defined in the]2 Mines Act, 1923 (IV of 1923)
:
Provided that workshop
maintained exclusively for the purposes of repair or maintenance of equipment
or vehicles used in such statutory bodies shall not be treated as factories for
the purposes of this clause ;
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1.
Subs. for” registered under” , by Ord. XVII of 1983 s. 16=
1983 PLS 81.
2.
Sub. For “or the” ibid.
(g) members
of the employer's family, [that is to say, the husband or wife and the
dependent children of the employer]1 living in his house, in respect of their work for him ; and
(h) [Omitted.]2
48. Repealed by Ord. XXVII of1981,s.3 & 2nd
Schedule.
1.
Words inserted, ibid.
2.
Cl. (h) omitted by Act I of 1986, s. 11(14).
1[SCHEDULE]
(See sections 22 & 23)
(1) The monthly
rate of old‑age pension or invalidity pension payable to an insured
person shall be calculated in accordance with the following formula, namely :‑
Average monthly wages x Number of years of insurable employment
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50
A period
of six months of more on insurable employment shall be treated as one full
year. No account shall be taken of any period of insurable employment completed
by the insured person after becoming entitled to old‑age pension.
(2)The
average monthly wages of an insured person, referred to in paragraph (1) shall
be calculated on the twelve calendar months immediately preceding the date on
which the insured person fulfills the conditions specified in section 23 as the
case may be:
Provided
that the old‑age pension or invalidity pension payable to an insured
person shall not be less than [seven hundreds]2 rupees per month for pension commencing on or
after the first day of [ November 2001]3.
4[ * * * *]
_________________________________________________________________
1. Schedule subs for original schedule ibid, s. 11(15)
2. Substituted for words “six hundred and thirty “by Ord. No 1 of 2002,s.2(a)
3. Substituted for words “January 2001 “by Ord.
No 1 of 2002, s.2 (b)
4. Paragraph 3 and table omitted, ibid.