Delegation of Powers under EPF Act (Sections 14AC & 14B)

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The Ministry of Labour & Employment has issued two notifications dated 29 October 2025 in the Gazette of India concerning amendments to the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952. These relate to Sections 14AC and 14B, and are effective from the date of publication.

Amendment under Section 14AC – Notification S.O. 4920(E)

Through this notification, the Central Government has delegated powers earlier vested solely in the Central Provident Fund Commissioner to the Regional Provident Fund Commissioners (RPFCs).

  • RPFCs may now exercise powers under Section 14AC within their respective jurisdictions.
  • The earlier notification issued in 1973 has been superseded.
  • This decentralisation applies across the States and Union Territories listed in the Schedule to the notification.

Amendment under Section 14B – Notification S.O. 4921(E)

This notification revises the authority for levying and recovering damages (penalty) from employers for defaults under Section 14B and supersedes the earlier notification issued in April 2002.

The Schedule sets out the officers who are empowered to impose damages and their respective jurisdictions. The authorised officers include:

  • Additional Central Provident Fund Commissioners and Regional Provident Fund Commissioners posted at EPFO Headquarters, who have jurisdiction across the whole of India.
  • Additional Central Provident Fund Commissioners and Regional Provident Fund Commissioners posted at Zonal Offices, who may exercise these powers within the State or part of the State falling under the respective Zone.
  • Regional Provident Fund Commissioners and Assistant Provident Fund Commissioners posted in the Regional Offices, who are empowered within their respective State or Regional jurisdictions.

These delegated powers apply to all factories and establishments covered under the EPF Act.

Implications for Employers

  • With enhanced authority now available at the regional level, employers can expect quicker processing and enforcement actions.
  • Regional officers can directly impose penalties for delays or non-compliance, streamlining the enforcement of dues.
  • Organisations may experience more focused follow-ups from local EPFO offices on compliance, remittances, and timeliness.
EPFO Amendments 14B_14ACDownload