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The Employees Provident Fund Organisation has modified the jurisdictional allocation for officers authorized to levy and recover damages under Sections 125 and 128 of the Code on Social Security, 2020. While officers retain all-India jurisdiction, they must now exercise these powers based on specific subscriber-strength criteria at their respective Regional, Special State, or District offices. The circular defines the competent officer for various scenarios based on the number of contributory UANs. Cases remanded by courts or tribunals for fresh adjudication must be handled by the RPFC-I or RPFC-II of the concerned Regional Office. Existing cases must be reassigned by Officers-in-Charge by August 7, 2026. Establishments undergoing insolvency proceedings are exempt from these new criteria.
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कर्मचारी भविष्य निधि संगठन Employees Provident Fund Organisation (श्रम एवं रोजगार मंत्रालय, भारत सरकार) (MINISTRY OF LABOUR & EMPLOYMENT, GOVERNMENT OF INDIA) मुख्य कार्यालय/Head Office प्लेट ए, ग्राउंडफ्लोर, ब्लॉक-II, ईस्ट किदवईनगर, नई दिल्ली-110023 Plate A, Ground Floor, Block II, East Kidwai Nagar, New Delhi-110023 Website: www.epfindia.gov.in, www.epfindia.nic.in
No.C-IV/7A/14B/7Q/MiscMatter/2026/e-1267875/3344
Date: 31-07-2026
To All Additional Central PF Commissioners (HQ)/ All Additional Central PF Commissioners (in charge of Zones) All OICs of Regional /Special State Offices/District Offices.
Subject: Notification of Authorised Officers and Officers competent to levy and recover damages under Chapter III of the Code on Social Security, 2020 — Initiation and conduct of proceedings under Sections 125 and 128 thereof — reg.
Madam/Sir,
In partial modification to the HO Circular No.C-IV/7A/14B/7Q/MiscMatter/2026/e-12678751/2936 dated 13/07/2026 the Competent Authority has directed that, notwithstanding the notification conferring all-India jurisdiction upon Authorised Officers and Officers competent to levy and recover damages, such jurisdiction shall be exercised by the officers posted at respective Regional/District office in accordance with the jurisdictional allocation as appended below.
| Office | Scenario | Subscriber Strength (contributory UANs in one month prior to the first month of the default period) | Competent Officer |
|---|---|---|---|
| Regional Office / Special State Office / District Office | Headed by RPFC-II | Above 251 UANs | RPFC-II (OIC) (Sections 125 & 128) |
| Upto 250 UANs | APFC (Section 125 only) | ||
| 51 to 250 UANs | APFC (Section 128 only) | ||
| Upto 50 UANs | EO (Section 128 only) | ||
| Special State Office / District Office | Headed by APFC | Above 250 UANs | Assigned to the concerned Regional Office- allocation to be as per above (RO) criteria |
| Upto 250 UANs | APFC (Section 125 of the Code) | ||
| 51 to 250 UANs | APFC (Section 128 only) | ||
| Upto 50 UANs | EO (Section 128 only) |
Further, all cases that were originally adjudicated by the Regional Provident Fund Commissioner-I (RPFC-I) or Regional Provident Fund Commissioner-II (RPFC-II) in charge of the Region and subsequently remanded by any Court or Tribunal for fresh adjudication under Sections 125 or 128, shall be reheard and disposed of by the RPFC-I or RPFC-II (OIC) as the case may be, of the concerned Regional Office.
Nothing in this circular shall apply to proceedings under Sections 125 and 128 in respect of establishments undergoing proceedings under the Insolvency and Bankruptcy Code, 2016. Such proceedings shall continue to be governed by the circular dated 17.03.2026 issued by the IBBI Cell, and shall not be reassigned on the basis of the subscriber-strength criteria prescribed in the circular dated 13.07.2026 or the instant circular.
Except to the extent modified herein, all other provisions of the Circular dated 13.07.2026 shall remain unchanged and continue to be in force.
All existing cases shall be re-assigned by OICs of the ROs latest by 07.08.2026 on the above noted parameters and a confirmation in this regard may be sent to Head office through Zonal Office.
Strict adherence to the directions in this regard must be ensured.
(This issues with the approval of the CPFC)
Yours faithfully,
(P. B. Verma) Addl. Central P.F. Commissioner (Compliance)
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