Penal Damage to be paid by an Employer for late payment of PF?

I want to know the rate of Penal Damage to be paid by an Employer for late payment of PF.

Damages rate for 14B it is changeable according to days
1 LESS THAN 2 MONTHS 0-60 …@ 5 % PER ANNUM
2 LESS AND ABOVE BUT LESS THAN UPTO 4 MONTHS 61-120 …@ 10 % PER ANNUM
3 LESS AND ABOVE BUT LESS THAN UPTO 6 MONTHS 121-180 …@ 15 % PER ANNUM
4 6 MONTHS AND ABOVE 181-365 …@ 25 % PER ANNUM
The interest rate for 7Q is 12% and it is unchangeable.

1 INTEREST …@ 12 % PER ANNUM