EPFO Issues New Notifications on Forms 14AC and 14B: Regional PF Commissioners Get Enhanced Powers
📌 Quick Summary
The Ministry of Labour and Employment has issued two crucial notifications dated October 29, 2025, authorizing Regional Provident Fund Commissioners across India to exercise powers under Section 14AC and Section 14B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. These notifications supersede earlier notifications from 1973 and 2002 respectively.
🔍 Understanding the Notifications
Notification 1: Form 14AC Powers (S.O. 4920(E))
What is Section 14AC?
Section 14AC of the EPF Act relates to the powers vested in the Central Provident Fund Commissioner for the administration and enforcement of the Act.
Key Changes:
- Powers previously exercised only by the Central PF Commissioner can now be exercised by Regional PF Commissioners
- This delegation applies to establishments within the jurisdiction of respective Regional/Zonal/District offices
- Supersedes the old notification No. S.O. 549(E) dated November 1, 1973
- Effective from the date of publication in the Official Gazette (October 29, 2025)
Notification 2: Form 14B Powers (S.O. 4921(E))
What is Section 14B?
Section 14B deals with the recovery of damages from employers by way of penalty for non-compliance with EPF regulations.
Key Changes:
- Regional PF Commissioners and Assistant PF Commissioners are now authorized to recover damages/penalties from employers
- This power applies to factories and establishments covered under the EPF Act within their respective jurisdictions
- Supersedes notification No. S.O. 1553 dated April 17, 2002
- Effective from October 29, 2025
🗺️ Regional Jurisdiction Coverage
The notifications specify 24 different regions and union territories across India. Here's the complete list:
| Sr. No. | Region | Coverage Area |
|---|---|---|
| 1 | Delhi | National Capital Territory of Delhi |
| 2 | Andhra Pradesh | State of Andhra Pradesh and Yanam area of Puducherry |
| 3 | North Eastern | Assam, Arunachal Pradesh, Nagaland, Manipur, Meghalaya, Mizoram, and Tripura |
| 4 | Bihar | State of Bihar |
| 5 | Chhattisgarh | State of Chhattisgarh |
| 6 | Goa | State of Goa |
| 7 | Gujarat | State of Gujarat and Union territories of Daman and Diu and Dadra Nagar Haveli |
| 8 | Haryana | State of Haryana |
| 9 | Himachal Pradesh | State of Himachal Pradesh |
| 10 | Jharkhand | State of Jharkhand |
| 11 | Karnataka | State of Karnataka |
| 12 | Kerala | State of Kerala, Union territory of Lakshadweep, and Mahe area of Puducherry |
| 13 | Madhya Pradesh | State of Madhya Pradesh |
| 14 | Maharashtra | State of Maharashtra |
| 15 | Odisha | State of Odisha |
| 16 | Punjab | State of Punjab and Union territory of Chandigarh |
| 17 | Rajasthan | State of Rajasthan |
| 18 | Tamil Nadu | State of Tamil Nadu and Union territory of Puducherry (except Mahe and Yanam areas) |
| 19 | Uttarakhand | State of Uttarakhand |
| 20 | Uttar Pradesh | State of Uttar Pradesh |
| 21 | West Bengal | States of West Bengal and Sikkim, and Union territory of Andaman and Nicobar Islands |
| 22 | Telangana | State of Telangana |
| 23 | Jammu and Kashmir | Union territory of Jammu and Kashmir |
| 24 | Ladakh | Union territory of Ladakh |
👥 Authorized Officers
The following officers are now authorized to exercise these powers:
For Nationwide Jurisdiction:
- Additional Central PF Commissioners posted at EPFO Headquarters
- Regional PF Commissioners posted at EPFO Headquarters
For Regional Jurisdiction:
- Additional Central PF Commissioners posted at Zonal Offices
- Regional PF Commissioners working in respective regional offices
- Assistant PF Commissioners working in respective regional offices
💼 Impact on Employers and Establishments
What This Means for Employers:
- Faster Resolution: Regional authorities can now handle matters without referring to central office
- Local Accessibility: Employers can approach their regional PF office for most matters
- Penalty Powers: Regional commissioners can now directly impose and recover penalties under Section 14B
- Compliance Requirements: Same compliance standards apply, but enforcement is now more localized
📝 Important Points to Remember
- Effective Date: Both notifications came into force on October 29, 2025
- Superseded Notifications:
- Form 14AC: Replaces S.O. 549(E) of November 1, 1973
- Form 14B: Replaces S.O. 1553 of April 17, 2002
- Continuity Clause: Powers exercised by Regional PF Commissioners of regions created after June 2, 2014, under the previous notifications shall be deemed as powers exercised under these new notifications
- Legal Authority: These notifications are issued under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (Act 19 of 1952)
🔗 Reference Information
File Number: S-35012/1/2020-SS-II
Issued By: Alok Mishra, Joint Secretary, Ministry of Labour and Employment
Publication: The Gazette of India, Extraordinary, Part II—Section 3—Sub-section (ii)
Gazette Numbers: 4769 and 4770
Registry No.: D.L.-33004/99
📥 Download Official Notification
Get the complete official circular notification document from EPFO
⬇️ Download PDF (Official Circular)❓ Frequently Asked Questions
Q1: Do I need to resubmit any documents due to these notifications?
Answer: No, these are administrative notifications that change the authority structure. No resubmission of documents is required.
Q2: Will this affect my EPF account or contributions?
Answer: No, this only affects the administrative authority structure. Your EPF contributions, accounts, and benefits remain unchanged.
Q3: Where should I file appeals or complaints now?
Answer: You can now approach your Regional PF Commissioner's office directly for matters that previously required central office intervention.
Q4: Are penalties under Section 14B increased?
Answer: No, the penalty structure remains the same. Only the authority to impose penalties has been delegated to regional offices.
💡 Pro Tip for Employers
Keep a record of your Regional PF Commissioner's office contact details handy. With these new powers, they can now address most of your EPF-related queries and compliance matters directly, leading to faster resolution times.
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