Employees Provident Fund Act 1991 · Updated to 1 Oct 2025 · Part IV · Appointment of Officers and Servants, Their Powers, Functions and Duties
37A. Power of the Board to assess contributions based on information available
Feedback & supportAn Inspector or an officer vested with the powers of an
Inspector may, assess any contributions which is due by any employer based on any information available if the employer—
employer
“employer” means the person with whom an employee has entered into a contract of service or apprenticeship and includes— (a) a manager, agent or person responsible for the payment of salary or wages to an “employee”; (b) any body of persons whether or not statutory or incorporated; and (c) any Government, department of Government, statutory bodies, local authorities or other bodies specified in the Second Schedule and, where an employee is employed with any such Government, department, authority or body or with any officer on behalf of any such Government, department, authority or body, the officer under whom such employee is working shall be deemed to be an employer: Provided that no such officer shall be personally liable under this Act for anything done or omitted to be done in good faith by him as an officer of such employer;
fails to keep or maintain any statement, particulars, register book or any record pertaining to each employee as required to be performed by him under this Act; or
fails or refuse to submit any statement, particulars, register book or record pertaining to each employee as required to be submitted by him under this Act.
The assessment made under subsection (1) shall be sufficient proof of the Board’s claim for the recovery of any contributions under section 65.
Board
“Board” means the Employees Provident Fund Board established under section 3;