Employees Provident Fund Act 1991 · Updated to 1 Oct 2025 · Part V · Contributions to the Employees Provident Fund
49. Late payment charges on contributions in arrears
Feedback & supportWhere the amount of the monthly contributions or part of any monthly contributions which an employer is liable to pay under section 45 is not paid within such period as prescribed by the Minister, the employer shall be liable, in addition to the dividend to be paid under subsection 45(3), to pay late payment charges to be credited to the
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;
Fund on such amount at such rate and in accordance with any manner and calculation determined by the Board.
The Board may in any case in which it thinks fit remit in whole or part the payment of any late payment charges due under this section.
Board
“Board” means the Employees Provident Fund Board established under section 3;