Introduction  The main object of this paper is to study the salient features of the definition of “employer” and “employee” under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter the “Act”). This paper will examine firstly, the rationale and purposes of the Act; secondly, the scheme of the Act; thirdly, the significant features of the terms employer and employee in light of judicial pronouncements; and fourthly, ILO conventions and recommendations on social security. Sections 2 (e)1and (f)2 of the Act define the term employer and employee respectively. The language of the sections has spawned significant litigation over the years. Prior to 1948, there was no compulsory statutory provision for provident fund benefits to industrial workers. The Provident Fund Act, 1925 was restricted in its application. P ....