PF Assessment of Dues, Hearings and Appeals for Employers
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On this page
When EPFO believes dues are unpaid, an officer determines the amount (old Section 7A, now Section 125 of the Code) after a hearing where you can produce records. If you disagree with the order you can seek review or file an appeal to the tribunal named in the order, within the time limit. Some deposit of the amount may be required to appeal.
- Notice of inquiry
- Hearing: records and arguments
- Order determining dues
- Pay, seek review, or appeal in time
Practical points
- Attend every hearing or send an authorised representative; orders can be passed without you.
- Bring wage registers, ECRs, contractor proofs and evidence about who is and isn't an employee.
- Note the appeal deadline on the order the day you receive it.
- Damages orders for defaults before 14 June 2024 may be settled under VISHWAS 2026, but that requires dropping appeals on those damages.
These are legal proceedings; take advice from a labour law professional for your case.
Sources
- PIB, 17 Jul 2026: VISHWAS 2026 (undertaking not to appeal; court and tribunal cases).
- EPFO circular: litigation management.