- Effective from 1st April, 2017 the EPFO has reduced the administrative charges 0.65 per cent from 0.85%.
- No appeal lies against the recovery notices issued to an employer
- An appeal filed after 122 days of prescribed limitation – not sustainable
- Demand of EPF dues by department in respect of disputed employees is not sustainable
- Appeal against the order under section 7-Q of the Act passed by the EFP authority is not maintainable
- Calculation of EPF dues - basis of rates before and after 26.09.2008
- Rates for calculation of EPF dues and damages - before and after 26.09.2008
- Rates before and after 26.09.2008 – calculation of EPF dues, damages and interest
- An order passed by the EPF authority without considering the documents submitted by the employer, is liable to be set aside
- Assessment of damages and interest with retrospective effect (prior to allotment of code number) – not sustainable
- Calculation of EPF dues and damages - rates before and after 26.09.2008
- Without identification of employees assessment of EPF dues – not sustainable
- Assessment of EPF dues in respect of excluded employees - not sustainable
- Exemption from EPF Scheme shall be deemed to have been granted if application filed has not been considered within six months
- Belated complaint of employee regarding less payment of EPF dues – not sustainable
- Rates before and after 26.09.2008 are different for calculation of EPF dues and damages
- Judgements pertaining to Provident Fund
- Part time lecturer is to be covered as ‘employee’ under the PF Act. Hyd. HC 599
- Appeal in EPF Tribunal cannot be filed beyond 120 days. Pat.HC 605
- RPFC must pass speaking order. Bom. HC 595
- Proper opportunity must be given by RPFC for coverage of an establishment. Ori. HC 596
- Limitation Act not applicable for filing appeal in Tribunal. Pat. HC 605
- Court can grant interim relief when prejudice is to be caused by a party. Cal. HC 593
- A registered letter received by family member of the addressee would be deemed to have been delivered. Ori. HC 663
- EPF Appellate Tribunal is not a Court but discharges functions of Court. P&H HC 608
- Damages and interest to be levied on delayed deposit of EPF contribution. P&H HC 616
- Employer is liable to pay EPF dues if contractor fails to make Payment. P&H HC 616
- Levy of damages for delayed remittance depends upon relevant reasons. Karn. HC 591
- Limitation Act not applicable to Provident Fund Act as its being a welfare legislation. P&H HC 608
- Reviewing authority must not pass an order without reasons. Ori. HC 663
- Financial crunch not sufficient reason to waive damages for delayed deposit of EPF dues. Karn. HC 591
- High pension proposed by employee permissible provided the employer agrees to pay administrative charges. MP HC 588
- An appeal before Tribunal is not tenable when filed beyond 120 days. Pat. HC 605
- EPF Act not to apply on establishment with less than 20 employees. Ori. HC 596
