Ministry of Labour and Employment

Code on Social Security, 2020 →

Implementation of Section 14B of EPF and MP Act

Ministry of Labour and Employment published this gazette notification (Gazette ID: CG-DL-E-29102025-267249) on 29 October 2025, filed under Extra Ordinary, related to the Code on Social Security, 2020. The purpose of this notification is to provide clarity and guidance on the implementation of Section 14B of the EPF and MP Act, ensuring compliance and adherence to the statutory requirements.

Issue Date
Published
Gazette ID CG-DL-E-29102025-267249
Category Extra Ordinary
Part & Section Part II-Section 3-Sub-Section (ii)
Related Code Code on Social Security, 2020
Statutory Compliance Summary Compliance Deadline: 2025-12-31

Action Required

Employers must review and update their provident fund and pension schemes to ensure compliance with the provisions of Section 14B of the EPF and MP Act, and make necessary changes to their HR and payroll processes.

Target Roles:
HR DirectorPayroll ManagerCompliance OfficerEmployer
Industries Impacted:
All

Statutory Penalty Risk

Penalty under Section 14B of the EPF and MP Act, which may include fines and imprisonment

Statutes & Rules Amended

  • EPF and MP Act
  • Section 14B

Purpose

The purpose of this notification is to provide clarity and guidance on the implementation of Section 14B of the EPF and MP Act, ensuring compliance and adherence to the statutory requirements.

Summary

The Ministry of Labour and Employment has issued a gazette notification regarding the implementation of Section 14B of the EPF and MP Act, which aims to regulate and streamline the provident fund and pension schemes for employees. This notification is expected to have a significant impact on employers and employees covered under the EPF and MP Act, and will likely require changes to existing HR and payroll processes.

Frequently Asked Questions

Which ministry issued this gazette notification (CG-DL-E-29102025-267249)?
Ministry of Labour and Employment issued this notification, published on 29-Oct-2025.
What is Gazette Notification CG-DL-E-29102025-267249 about?
The purpose of this notification is to provide clarity and guidance on the implementation of Section 14B of the EPF and MP Act, ensuring compliance and adherence to the statutory requirements.
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-29102025-267249?
Employers must review and update their provident fund and pension schemes to ensure compliance with the provisions of Section 14B of the EPF and MP Act, and make necessary changes to their HR and payroll processes. The compliance deadline is 2025-12-31.
Who is impacted by Gazette Notification CG-DL-E-29102025-267249?
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-29102025-267249?
Non-compliance with the provisions of this notification may attract: Penalty under Section 14B of the EPF and MP Act, which may include fines and imprisonment.

Source: egazette.gov.in ·