: (1) The employer must deduct ten percent from the basic salary of each worker and add 100 percent to that amount and deposit the amount for the provident fund.
(2) The employer shall deposit the amount as per sub-section (1) in the social security fund in the name of the concerned worker with effect from the day he/she starts working.
(3) Notwithstanding anything written in sub-section (2), in the following cases, the amount of such provident fund shall be deposited by the employer as prescribed:
(a) until the Social Security Fund is established and operational, or
(b) Until the law relating to social security fund is enforced in the case of the employer concerned.
(4) In the case of workers who do not deposit the provident fund amount before the commencement of this Act, the employer shall deposit the provident fund amount from the date of commencement of this Act.
(5) At the commencement of this Act, the amount for the retirement fund established in accordance with the prevailing law or any other such fund accumulated or in the employer's charge shall be transferred to the social security fund as prescribed after the commencement of this Act.
(6) Notwithstanding anything written elsewhere in this section, if the amount for the provident fund cannot be collected according to sub-section (2) or (3) for any reason, the employer shall pay ten percent of the basic salary of such employee.