For Delayed payment under the provisions of Employees Provident Fund and Misc Provisions Act 1952, there will be enquiry by EPFO directly calling for explanation from the employer. If an employer makes payment of dues after the due date, he/she is liable to pay damages under Section 14B and interest under section 7Q. When a remittance is deposited on the unified portal after due date, the system will automatically calculate 14B/7Q, and generate challan for online payment of the same
From India, Chennai
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