Foundation for Environment, Climate & Technology vs The Commissioner of Labour – CA WRIT APPLICATION NO. 511/2019-2024

In the case between the Foundation for Environment, Climate & Technology (Petitioner) and the Commissioner of Labour, Assistant Commissioners (J.M.P. Karunaratne and D.M.D.M.K. Dissanayake), and others (Respondents), the issue concerned whether a small non-profit charitable organization is obligated to register as an employer and contribute to the Employees’ Provident Fund (EPF) under statutory requirements. It was determined that the Petitioner does not engage in “covered employment” as contemplated by the EPF Act and, therefore, is not subject to mandatory registration or contribution obligations. The contested orders (P-7, P-8, P-12, and P-16) mandating such liabilities were found to be ultra vires and set aside. The legal analysis was grounded in the interpretation of the EPF Act’s sta