Every multi state cooperative society which has in its service ten or employees shall establish a Contributory Provident Fund referred, section (1) the multi state society creating such a fund shall the following in its bye-laws (a) Authority to administer the fund. (b) Amount of contribution to be deducted from the employ salary. (c) Mode of nomination for payment of the amount of contributory provident fund in case of employee'death. (d) Purpose for which, the extent to which, and the period which, advances may be made against the security of  fund and the number of monthly installment in which to be repaid. (e) Refund of employee’s contribution and contribution made the society. (f) Maintenance of accounts of such fund. (3) The amount of contribution that can be deducted from the salary an employee of the cooperative society shall not be less than ceiling provided in the Employees Provident Fund and Miscellanea Provisions Act, 1952. (4) The credit cooperative society may make such contribution every year to the employees' contributory provident fund as may be apply by the Board subject to the maximum ceiling as provided in the Employ provident Fund and Miscellaneous Provisions Act, 1952 (19 of 1952). multi state cooperative society (Privileges, Properties & Accounts, Audit, Winding Up & Execution of Decrees, Orders & contribution was specifically mentioned to be the basic salary, But under cooperative societies Rules, 2002 it has been contribution shall not be less than ceiling provided in provident Fund and Miscellaneous Provisions Act, 1952 This rule explains the establishment of contributory provident fund for loves. It has been provided that the society which has in its service ten regular employees shall establish a contributory provident fund as per the Employees' Provident Fund and Miscellaneous Provisions (19 of 1952). The society shall provide in its bye-laws for authority to start the fund, amount of contribution to be deducted from the employee's mode of nomination, purpose for advances, refund of contribution and lance of accounts. The amount of contribution from employee and s contribution every year to the fund as may be approved by the Board subject to maximum ceiling as provided in the 1952 Act .