There is another way to look at this. In case of Statutory Privident Fund , as defined by the Author, in case of Government, only the Employees contribute to the said fund. There is no corresponding contribution fron the Employer ie the Goverment. Unlike this "non contributory" fund, the other funds coming under Recognised funds set up under EPF Act, the employer has to contribute at the same minimum rate stipulated under the Act. These funds are thus called "contributory" funds. The Government servants, in lieu of Goverment's share to PF, get pension.