Understanding 7Q and 14B Damages: Are They Applicable for Late EPFO Payments in April-May 2020?

Applicability of 7Q and 14B Damages for Delayed EPFO Contributions

Are 7Q and 14B damages applicable for the delayed payment of EPFO contributions made for the wage months of April and May 2020?

Please guide me on this.

For 7Q and 14B damages applicable for the delayed payment of EPFO contributions paid for the wage month of August 2022 period, could anyone please kindly guide me?

During the Covid lockdown periods of April 2020 and May 2020, the delay in payment of contributions was permitted. Therefore, the delayed payment should not attract interest under Section 7Q and damages under Section 14B of the EPF and MP Act.

Wage Month August 2022
The wage month of August 2022 does not qualify for any special treatment, and you should pay both interest and damages if you have defaulted on payment in time.

It will be applicable only for the mentioned time period.