Notification / Circular No.: NA (FAQ)
Document Date: NA
Applicable Act / Rule: Code on Social Security, 2020; Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
Applicable Section / Rule: Sections 125, 127, 128, 131, 164 of Code on Social Security, 2020
An FAQ has been published to clarify compliance and recovery-related issues arising from the enforcement of the Code on Social Security, 2020, particularly in relation to inquiries, assessments, levy of damages and interest, inspections, and recovery proceedings earlier governed by the EPF & MP Act, 1952.
The FAQ clarifies the continuation and limitation of ongoing proceedings under sections 7A, 7B, 7C, 7Q and 14B of the EPF & MP Act after November 21, 2025, including timelines for completion, applicable definition of wages, validity of existing authorisations and jurisdiction of officers, and the manner in which recovery proceedings shall continue. It also explains the conditions under which fresh inquiries may be initiated under section 125 of the Code, the requirement of notification of authorised officers, applicability of interest under section 127, and the need for fresh notifications for inspections and recovery under the Code.
Stakeholders are advised to refer to the complete FAQ document for detailed issue-wise clarifications and statutory references.
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