Are the employees engaged by a company in a Work From Home (WFH) arrangement to be considered as "employees" under the EPF Act, 1952?

Yes, employees engaged by a company in a Work From Home (WFH) arrangement are considered “employees” under the EPF Act, 1952. Section 2(f) of the EPF Act defines an employee broadly to include anyone employed “in or in connection with the work of an establishment,” without restriction to physical presence at the workplace. 

Shekar Ganagaluru's Books

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K. VITTALA RAO's HR Books