Regarding filing of EPF return
This query is : Resolved
Amit Barve
(Querist)
18 November 2009
What are the penal provisions in EFF Act for late filing or non-filing of Employees PF returns by the Employer ?
ANIL JANGID
(Expert)
18 November 2009
Less than 2 months ….@ 17% per annum
· Two months and above but less than upto four months ….@22% per annum
· Four months and above but less than upto six months ….@ 27% per annum
· Six months and above
Penal Provison
Liable to be arrested without warrant being a cognisable offence.
Defaults by employer in paying contributions or inspection/administrative charges attract imprisonment upto 3 years and fines upto Rs.10,000 (S.14). For any retrospective application, all dues have to be paid by employer with damages upto 100% of arrears.
· Two months and above but less than upto four months ….@22% per annum
· Four months and above but less than upto six months ….@ 27% per annum
· Six months and above
Penal Provison
Liable to be arrested without warrant being a cognisable offence.
Defaults by employer in paying contributions or inspection/administrative charges attract imprisonment upto 3 years and fines upto Rs.10,000 (S.14). For any retrospective application, all dues have to be paid by employer with damages upto 100% of arrears.
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