GENERAL/ MISCELLANEOUS CIRCULARS

Guidelines for Authorised Officers to Levy and Recover Damages under the Code on Social Security 2020

By TEAM CIRCULAR EXPRESS • 13 Jul 2026
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The Employees' Provident Fund Organisation (EPFO) has issued administrative guidelines regarding the authorization of officers to levy and recover damages under Chapter III of the Code on Social Security, 2020. The circular specifies the jurisdictional allocation of these powers based on subscriber strength and the designation of the officer. It clarifies that once a proceeding is initiated, subsequent fluctuations in subscriber strength will not result in the transfer of the case. The circular also provides a matrix for handling cases remanded by courts or tribunals. These instructions supersede all previous guidelines on the subject.
City
New Delhi
State
Delhi
purpose of issuance
To provide administrative and jurisdictional guidelines for the conduct of proceedings for levying and recovering damages under the Code on Social Security, 2020.
Most Important Details
The circular defines the specific competent officer (RPFC-I, RPFC-II, APFC, or E.O.) authorized to handle proceedings based on the subscriber strength (UANs) of an establishment. It also outlines the procedure for handling remanded cases and specifies that jurisdiction is determined by the subscriber strength at the time of the default period.

Regards, Circular Express

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Guidelines for Authorised Officers to Levy and Recover Damages under the Code on Social Security 2020

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