Legally, we cannot recover the difference amount from the employees. But the EPFO will not have any objection nor do have any say in it if you recover it from the employees. In one case, I have had a discussion with the employees and made a settlement that whatever the employer pays in addition to their contribution already paid shall be recovered from the employees in installments along with their current month's contribution. Since that company is a new company started in the middle of 2018, the arrears will be less and when I advised that we should contribute the difference starting from the date of coverage, the management agreed to it and then I had a discussion with the employees and they agreed that over 13 months, their old amount can be recovered. However, the payment is still pending because some practicing advocates intervened and told them that it is not required and so long as an enquiry under section 7A is initiated by the EPFO, no need to pay it! Well, good. When such a suggestion comes from the advocates, it is natural, that the employers will hold it.