The Ministry of Labour and Employment, Government of India, has issued a new notification— under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (EPF Act).
Through this notification, the Central Government has redefined and reauthorised the jurisdictional powers of senior officials of the Employees’ Provident Fund Organisation (EPFO) to recover damages and penalties from defaulting employers under Section 14B of the EPF Act.
This notification supersedes the earlier order (S.O. 1553) dated 17 April 2002, and updates the list of designated officers and their respective areas of jurisdiction.
⚖️ Legal Basis
The notification has been issued under Section 14B of the EPF & MP Act, 1952 (19 of 1952), which empowers the Central Government to recover damages for defaults in payment of EPF contributions by employers.
These damages are treated as penalties and are levied in addition to the interest payable under Section 7Q of the Act.
🧾 Purpose of the Notification
The new order aims to:
- Streamline the delegation of authority across all EPFO regional, zonal, and head offices.
- Ensure uniform enforcement and timely recovery of damages from defaulting employers.
- Strengthen the accountability and efficiency of EPFO field officers in compliance management.
🏛️ Authorised Officers and Their Jurisdictions
The following EPFO officers have been designated to exercise powers under Section 14B:
| Sl. No. | Designation of Officer | Jurisdiction / Area of Operation |
| 1 | Additional Central Provident Fund Commissioners / Regional Provident Fund Commissioners at EPFO Headquarters | Entire India |
| 2 | Additional Central PF Commissioners / Regional PF Commissioners at Zonal Offices | Respective State(s) or Zone |
| 3 | Regional / Assistant PF Commissioners, Andhra Pradesh Region | State of Andhra Pradesh and Yanam (UT of Puducherry) |
| 4 | Regional / Assistant PF Commissioners, Bihar Region | State of Bihar |
| 5 | Regional / Assistant PF Commissioners, Chhattisgarh Region | State of Chhattisgarh |
| 6 | Regional / Assistant PF Commissioners, Delhi Region | National Capital Territory of Delhi |
| 7 | Regional / Assistant PF Commissioners, Goa Region | State of Goa |
| 8 | Regional / Assistant PF Commissioners, Gujarat Region | Gujarat and UTs of Dadra & Nagar Haveli and Daman & Diu |
| 9 | Regional / Assistant PF Commissioners, Haryana Region | State of Haryana |
| 10 | Regional / Assistant PF Commissioners, Himachal Pradesh Region | State of Himachal Pradesh |
| 11 | Regional / Assistant PF Commissioners, Jharkhand Region | State of Jharkhand |
| 12 | Regional / Assistant PF Commissioners, Karnataka Region | State of Karnataka |
| 13 | Regional / Assistant PF Commissioners, Kerala Region | Kerala and UTs of Lakshadweep & Mahe (Puducherry) |
| 14 | Regional / Assistant PF Commissioners, Madhya Pradesh Region | State of Madhya Pradesh |
| 15 | Regional / Assistant PF Commissioners, Maharashtra Region | State of Maharashtra |
| 16 | Regional / Assistant PF Commissioners, North Eastern Region | States of Assam, Nagaland, Manipur, Meghalaya, Arunachal Pradesh, Mizoram, and Tripura |
| 17 | Regional / Assistant PF Commissioners, Odisha Region | State of Odisha |
| 18 | Regional / Assistant PF Commissioners, Punjab Region | State of Punjab and UT of Chandigarh |
| 19 | Regional / Assistant PF Commissioners, Rajasthan Region | State of Rajasthan |
| 20 | Regional / Assistant PF Commissioners, Tamil Nadu Region | Tamil Nadu and UT of Puducherry & Karaikal (excluding Yanam and Mahe) |
| 21 | Regional / Assistant PF Commissioners, Uttarakhand Region | State of Uttarakhand |
| 22 | Regional / Assistant PF Commissioners, Uttar Pradesh Region | State of Uttar Pradesh |
| 23 | Regional / Assistant PF Commissioners, West Bengal Region | West Bengal, Sikkim, and UT of Andaman & Nicobar Islands |
| 24 | Regional / Assistant PF Commissioners, Telangana Region | State of Telangana |
| 25 | Regional / Assistant PF Commissioners, UT of Jammu & Kashmir | Union Territory of Jammu & Kashmir |
| 26 | Regional / Assistant PF Commissioners, UT of Ladakh | Union Territory of Ladakh |
💡 Significance of the Notification
This comprehensive update:
- Expands administrative clarity on jurisdiction for the recovery of EPF damages.
- Ensures regional accountability within the EPFO framework.
- Enables quicker adjudication of non-compliance cases across India.
- Aligns with the government’s recent drive to strengthen EPF enforcement and employee protection mechanisms.
The move is also expected to complement the Employees’ Enrolment Campaign 2025, encouraging employers to settle past defaults and avoid penal damages through voluntary compliance.