REGIONAL PROVIDENT FUND COMMISSIONER, ANDHRA PRADESH vs SHRI T. S. HARIHARAN

The Supreme Court clarified that under Section 1(3)(a) & (b) of the Employees’ Provident Funds Act, 1957, the employment of a few persons for a short period due to emergency does not count towards the total number of employees for the purpose of the Act. The Court held that the definition of 'employment' must reflect regular business operations and not temporary or emergency hires. The High Court's ruling that required employees must work continuously for one year was deemed incorrect, as the Act does not impose such a condition.