Labour Code Advisor

Ministry of Labour and Employment

Code on Social Security, 2020 →

Regarding implementation of Section 14AC of EPF and MP Act

Ministry of Labour and Employment published this gazette notification (Gazette ID: CG-DL-E-29102025-267248) on 29 October 2025, filed under Extra Ordinary, related to the Code on Social Security, 2020. The purpose of this notification is to empower Central Provident Fund Commissioners to effectively enforce the provisions related to the reduction in pensionable salary under Section 14AC of the EPF Act.

Issue Date
Published
Gazette ID CG-DL-E-29102025-267248
Category Extra Ordinary
Part & Section Part II-Section 3-Sub-Section (ii)
Related Code Code on Social Security, 2020
Download PDF View Original on egazette.gov.in
Statutory Compliance Summary

Action Required

Employers must ensure compliance with the provisions of Section 14AC of the EPF Act and cooperate with Central Provident Fund Commissioners in enforcing these provisions. They should review their pensionable salary structures to avoid any potential penalties.

Target Roles:
HR DirectorPayroll ManagerCompliance OfficerEmployer
Industries Impacted:
All

Statutory Penalty Risk

Penalty under Section 14B of the EPF Act

Statutes & Rules Amended

  • EPF Act
  • Section 14AC of the EPF Act

Purpose

The purpose of this notification is to empower Central Provident Fund Commissioners to effectively enforce the provisions related to the reduction in pensionable salary under Section 14AC of the EPF Act.

Summary

The Ministry of Labour and Employment has issued a gazette notification authorizing Central Provident Fund Commissioners to enforce provisions under Section 14 of the EPF Act, specifically Section 14AC. This move aims to strengthen the implementation of the Employees' Provident Fund and Miscellaneous Provisions Act.

Frequently Asked Questions

Which ministry issued this gazette notification (CG-DL-E-29102025-267248)?
Ministry of Labour and Employment issued this notification, published on 29-Oct-2025.
What is Gazette Notification CG-DL-E-29102025-267248 about?
The purpose of this notification is to empower Central Provident Fund Commissioners to effectively enforce the provisions related to the reduction in pensionable salary under Section 14AC of the EPF Act.
Where can I find the official PDF for this notification?
The official gazette PDF is published on egazette.gov.in. An archived copy is also available for download directly from this page, in case the official portal is temporarily unavailable.
Which Labour Code does this notification relate to?
This notification relates to the Code on Social Security, 2020.
What compliance action is required under Gazette Notification CG-DL-E-29102025-267248?
Employers must ensure compliance with the provisions of Section 14AC of the EPF Act and cooperate with Central Provident Fund Commissioners in enforcing these provisions. They should review their pensionable salary structures to avoid any potential penalties. No specific compliance deadline is specified in this notification.
Who is impacted by Gazette Notification CG-DL-E-29102025-267248?
This notification primarily targets HR Director, Payroll Manager, Compliance Officer, Employer across the All sector(s).
What are the statutory penalties for non-compliance with Gazette Notification CG-DL-E-29102025-267248?
Non-compliance with the provisions of this notification may attract: Penalty under Section 14B of the EPF Act.

Source: egazette.gov.in ·