Malaysia legislation
Section 63
Section 63
Court order
(1A)
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.
(2)
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.
(3)
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.
Employees Provident Fund 79
(4)
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:
(a)
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
(b)
in the same manner as a fine as provided under section 283
of the Criminal Procedure Code [Act 593].
Certificate of authorized officer of the Board to be evidence