Delhi High Court in Partha SarathiSaha vs. Assistant Provident Fund Commissioner LPA 420/2022,on March 3, 2023 while interpreting the definition of the term ’employee’ as defined under the Employees’ Provident Funds And Miscellaneous Provisions Act, 1952 (“EPF Act”), observed that the number of security personnel engaged by the establishment through contractor will be counted for determining the threshold of 20 (twenty) employees to attract the applicability of the EPF Act. The Delhi High Court noted that mere fact that security personnel were employed through a contractor would not disturb the employee-employer relationship and this possibility had been foreseen by the legislature while enacting EPF Act.
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