Employees Provident Fund Act 1991 · Updated to 1 Oct 2025 · Part VII · Offences and Proceedings
63. Court order
Feedback & supportNotwithstanding the provision of any other written law, where an employer is found guilty of an offence under subsection 43(2)
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;
or 48(3), the Court before which the employer is found guilty shall order such employer to pay to the Fund any amount of contributions, together with any dividend credited thereon, due and payable to the
Board and certified by an officer authorized by the Board to be due from such employer, prior to the date of such finding of guilt.
Board
“Board” means the Employees Provident Fund Board established under section 3;
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Where an employer is found guilty of an offence under subsection 47(2), the court before which the employer is found guilty shall order such employer to pay to the employee through the Fund any amount of the employee’s wages which has been deducted for paying the employer’s share together with any dividend payable and certified by an officer authorized by the Board to be due by the employer, prior to the date of such finding of guilt.
employee
“employee” means any person, not being a person of the descriptions specified in the First Schedule, who is employed under a contract of service or apprenticeship, whether written or oral and whether expressed or implied, to work for an employer;
Where an employer is found guilty of an offence under subsection 45(3), the Court before which the employer is found guilty shall order such employer to pay to the Fund any amount of dividend thereon due and payable to the Board and certified by an officer authorized by the Board to be due from such employer.
A court order issued under subsection (1), (1A) or (2) or both shall be paid by the employer in a single payment at the date the order was issued except if the Court is satisfied that the employer has no capability in terms of financial and on special reasons the offence was committed, the Court may order the arrears of contributions to be paid in not more than six monthly instalments from the date of the order.
Where an employer fails to comply with any order made under subsection (1A) or (3), the Court shall, on the application by the Board, issue a warrant to levy the employer’s property for the whole amount of the arrears in the following manner:
by way of distress and sale of the employer’s property in accordance with the same procedure of execution under the *Subordinate Courts Rules 1980 [P.U. (A) 328/1980]
and this execution shall apply mutatis mutandis notwithstanding the amount in the order for the arrears of contribution or dividend or both; or
in the same manner as a fine as provided under section 283 of the Criminal Procedure Code [Act 593].
*NOTE—The Subordinate Courts Rules 1980 [P.U. (A) 328/1980] has since been repealed by the Rules of Courts 2012 [P.U. (A) 205/2012] which comes into operation on 1 August 2012.
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